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BA 211 – Financial Accounting

Course Syllabus – Fall 2006

 

Instructor:                   Melinda Perez

Office:                          Bexell 316

Phone:                         737-9219

Office Hours:                Mondays 12:30pm - 1:30pm

Wednesday 1:30pm – 2:30pm

By appointment            

Email:                           mindy.perez@bus.oregonstate.edu

INSTRUCTOR ACCESS:  Your learning in this course is important to me. Office hours are listed above, or you are welcome anytime my office door is open. Please see me or the tutoring center if you are having difficulty with any aspect of the course – it is important that you do not fall behind. Email is the best and quickest way to reach me (rather than phone). I check email frequently. I will use Blackboard to communicate with the class, including posting class examples, changes in assignments, and occasionally for homework tips. Students are expected to check Blackboard daily.

COURSE DESCRIPTION:  This course will provide an introduction to financial accounting, emphasizing the preparation and interpretation of financial statements, income recognition, and asset valuation.  Prerequisites:  Math 111 and Sophomore standing. (4 credits)

 

COURSE MATERIALS:     TEXT:  Financial Accounting, Harrison & Horngren, 6th Edition, Required

Non-programmable calculator

Additional materials will be available throughout the term on Blackboard.

 

GRADING:  Your course grade will be based on the following components:

 

 

Points

 

Homework/quizzes/participation/problem set

80

20%

Midterm 1

100

25%

Midterm 2

100

25%

Final Exam

120

30%

Total points

400

100%

 

Calculation of Overall Grade: I intend to grade on a scale no stricter than the following:

90% = A- ; 80% = B- ; 70% = C- ; 60% = D-. 

These cut-off points may be lowered, but they will not be raised.

 

Tips for success in this course:  Read the assigned chapter before class, and work through the problems presented in the chapter. Participate actively in class, asking questions and attempting to solve problems presented in class, rather than focusing on taking notes. If you do not ask questions, I will assume that you know the material. Try to complete your homework problems yourself before working with another student; send me an email if you are stuck on a homework problem.

 

Homework, Assignments, and Examinations: 

Homework:  The class schedule will indicate the required reading and homework problems that will be due and reviewed in class on the days indicated. Homework solutions must be prepared in Word or Excel before the in-class discussions.  Homework will be collected in class and returned to you. Late homework will not be accepted; if you miss class, it must be emailed before the beginning of class on the day due.  As a courtesy to the other instructors teaching this course, electronic solutions to any of the text homework assignments discussed in class will not be provided.  If you would like to spend more time with the homework solutions, these will be made available during office hours.

 

Exams:  Two mid-term exams will be given. These exams will include both multiple choice questions and problems.  You must receive prior approval from me if you will be unable to take a midterm exam. If you are excused from a midterm exam, extra weight will be placed on the final to substitute for the missed exam. All material in the text is eligible for examination regardless of its inclusion in class discussion. All material discussed in class is eligible for examination regardless of its inclusion in the text.

 

In-Class Participation:  During the term, in-class assignments will be conducted in a variety of formats including quizzes, individual and group problems, or simply taking random attendance.  The purpose of these assignments is three-fold:  to encourage regular attendance, to encourage preparation for the daily class material, and to test the student’s understanding and competencies in the current course materials.   There are no make-ups for missed in-class assignments; no exceptions. 

Final Exam: The final exam will be given during finals week. It will consist of multiple choice questions. If you become aware of a conflict that might cause you to miss the final exam, you should inform me immediately. One (and only one) make-up exam will be scheduled, following the regularly-scheduled exam. Only students with a valid excuse for missing the regularly-scheduled final exam are eligible to take the make-up exam.

Appeals of grades on Assignments, Quizzes, Examinations, etc. must be made within one week from the date that the assignment/quiz/exam is returned.  Please submit a written explanation of why you feel that your grade is in error.

 

OTHER ITEMS:

Students are expected to be courteous to each other and the instructor, and in general, behave in a professional manner in class.  Please keep the side conversations to a minimum and turn your cell phones off during class. No headphones may be used during class. If you need to leave during class, please exit quietly and turn in your homework by sliding it under my office door before class ends. Homework left on my desk during a lecture will be considered not completed and will not earn points. Late homework will not be accepted via email.