CALIFORNIA STATE UNIVERSITY, SACRAMENTO
College of Business Administration
ACCY 1-11 – Fundamentals of Financial Accounting
SYLLABUS / Fall 2015
PROFESSOR: Behrooz Amini, MBA, MA, CPA
OFFICE: TAH-2121
OFFICE HOURS: T/R: 10:45 to 11:30 am, and by appointment
OFFICE PHONE: 916-278-7154 (No voice mail available)
E-MAIL: amini@csus.edu The most effective and efficient way to communicate.
Class Days, Time, and Room T / R, 9-10:15 am, Amador Hall - 152
Course Description: Accounting as the basis of an information system with emphasis on concepts and assumptions underlying data accumulation for financial reports. It includes the concepts of income determination, cash flow position, financial position, and accounting for various types of ownership equities ( a corporation emphasis).
Course Objectives: After successfully completing ACCY 1, you should have the basic knowledge and understanding of a company’s (a corporation emphasis) financial and economic resources. You should also be able to analyze and interpret the results of operations, cash flow situation, and the financial position.
Prerequisite: Entry Level Math (ELM) test of at least 36, and fair knowledge of Excel.
Required Textbook: Financial Accounting, 3nd Edition, Spiceland / Publisher: McGraw Hill
(Loose-leaf pages) with Connect+ Access /ISBN#: 9781259757099
• Connect log-in: http://connect.mheducation.com/class/b-amini-accy-1-11_-9-to-1015-am
Other free resources
• Free FASB online accounting information & research: http://aaahq.org/ascLogin.cfm Username : AAA52319 (effective as of 09/03/2015) Password : Tqe6F9D (effective as of 09/03/2015)
• Free subscription to Accountingtoday New letters on-line: http://www.accountingtoday.com/global/e-newsletters.html
Important Notes: 1-First and foremost, I want all of us to know that my personal and professional goal in our class is that each of us successfully complete this course. Do not hesitate to contact me if you feel that you are “at risk” in our class. This is important to me as well as to our university. In return for this commitment on my part, we need to mutually commit ourselves to understanding the fact that our class requires of us a full concentration, participation, and a team- playing spirit. Consequently, to successfully passing our course, I strongly recommend that we all play by our class rules.
2. Except for our physical textbook, we are not allowed to access any internet , e-book, tablet, iphones, cell phones, and headphones during our every class session. Any disregard for and none-observance of such policies will be considered as a disrespect to our class family, leading to being asked to leave our class.
3. Disruptive (including showing up late and/or leaving before the end of session, and private conversation) or rude behavior will not be tolerated either by the instructor or fellow students. Please visit: http://www.csus.edu/umanual/student/STU-0112.htm
4. We must assume full responsibility for any possible technical problems we may encounter on our PC. This cannot be used as an excuse for inability to complete an on-line quiz by its deadline.
5. Technical assistance is available at the IRC Services Desk at http://www.csus.edu/irt/ServiceDesk/index.html. In addition, technical help is also available in Connect Accounting. 6. CBA student tutoring services: http://www.csus.edu/cba/biz/Tutoring.html
7. It is essential that we attempt each and every chapter reading and homework assignments.
8. Successful completion of the course requires our attendance in each and every class. SacCT course materials are not a substitute for class attendance. If we are not here we cannot participate which hinders learning, and that we won’t be able to successfully complete the course. Attendance means that we will be expected to show up for every class session no later than 5 minutes after the session starts and that we remain in class for the entire period. Although we will not receive any credit for class attendance; however it can make a difference in the final grade for those of us in the "gray area" between two letter grades. I will keep records of our attendance in every class for the entire semester.
9. All communications and announcements will be posted on our SacCT 9.1 web site as well as in our class. It is very important to check out our web sites on a regular basis.
10. The instructor will not respond to any e-mail explaining and justifying reasons for missing class(s).
11. I do encourage that we work together as a team in order to better understand our textbook’s materials, homework solution, and team projects. We may submit our homework assignments as a team. Please see more on page 3 under homework 12. Our syllabus is subject to change. If changes are made, we will be notified on our SacCT 9.1 Site.
13. Abiding by CSUS policies on academic honesty (http://www.csus.edu/student/osc/Academic%20Dishonesty/) will be enforced. A failing semester grade (F) will be issued to any student found in violation of such policies. Such policy violations include, not limited to, cheating and plagiarism.
Grading Policies The grade you will receive is entirely your responsibility; you will earn it, and you and I won’t “negotiate” it. Your dedication to developing an effective study plan and how to implement it will determine the grade you have planned to achieve. Our course grade details consist of the followings:
|A |500-450 |
|B |449-400 |
|C |399-350 |
|D |349-250 |
|F |249-Below |
Maximum points available Grade Interpretation
|Exam 1- Chapters (1-4) |140 |
|Exam 2- Chapters (5-8) |140 |
|Exam 3- Chapters (9-12) |140 |
|Homework | 45 |
|Team Case Project | 35 |
|Total Points |500 |
I-Examinations: (420 points)
1-There will be a total of 3 exams, including the final. To maintain a fair grading process, our lowest score in any of these three exams will be replaced by 85% of the highest score in any of these three exams. Other than this grade curving, there will be no further curving, such as extra work, exam, and/or quiz. To qualify under this rule, we must take all three exams. 2-Our final letter grade in this course will be the product of dividing our total accumulated points earned in the semester by the total maximum points available (see tables above). We will have 3 exams in this course, counting in our final exam.
3-Word of caution: Making an average letter grade of “A” in the first two exams will not guarantee “A” in this course. There will be no curves or extra-work on exams and /or project. Cheat sheets (see below) are indeed excellent bonuses.
4-Make- up exams might be available only at the discretion of the instructor. If it is necessary to miss an exam, it is the student's responsibility to notify the instructor in advance if possible or as soon as possible after the fact, with a valid excuse. However a make-up exam will vary significantly from our regular exam with respect to its contents. The contents of a regular exam are costumed made; whereas the contents of a make-up exam are not. Consequently I strongly recommend that we avoid a make-up exam.
5-For each exam we will be allowed to use “two- 8 1/2 X 11” cheat sheet double-sided). These can be handwritten or typed, and can contain any information you find useful for the exams; however it may not contain any part of homework and /or practice test materials. This will replace the need for any grade curve. These cheat sheets will be collected along with each exam. No access to internet, e-book, tablet, and i-phone will be allowed during each of our 3 exams.
6- Each exam question format will consist of true/false and multiple choices questions. Majority of each exam materials (contents) can come from the revised versions of our assigned homework, particularly exercises.
7-Subject to time and other resource constraints, I might post a practice test on our SacCT site for you to download, print, and practice before our exams. I won’t be able to provide any hard copy of practice test to you. In addition, there are extra study materials available on Connect for each chapter we cover. Reviewing these extra materials and forming study groups will be extremely helpful in getting prepared for our exams.
8-Words of caution: The practice test is solely for our practice, and, although similar in format to actual exam, its contents will significantly vary from those of the actual exam.
II-Homework: (45 points) Homework is the most important part of our course work. This is where a considerable part of our learning will occur. Homework will consist of questions, exercises and problems from the textbook as listed on the course schedule (see page 5). We are expected to have attempted the homework and have completed reading materials prior to each class. Required homework will be graded manually and will be due on each exam date. Manually prepared homework may be submitted as a team effort. To submit our manual homework as a team effort, we should form a team consisting of two to 4 members as soon as possible. The solution to homework will be posted on our SacCT page only after each chapter is covered, and not before. Late homework will not be accepted.
Words of caution: • To qualify for full credit on our homework assignments, we must attempt them, check them against the posted solution; and recognize, correct, and document our errors by writing them on the margin of each page before manually submitting them at the due date. Uncorrected, duplicated, and copied homework from SacCT will receive zero credit.
• Some of our exams materials may come from the revised versions of your homework; consequently we need to attempt and understand them thoroughly in order to do well on any exam.
III- Team Case Study Project: (35 points)
There will be a team project, for which you will form a team to work as a group. We will discuss the details of the project, team formation, and its individual member’s responsibilities later on in the semester. This assignment will be due on the date of our final exam. Each team may consist of one member-the minimum- and three members-the maximum. This rule apply to our homework too.
IV- ON-LINE QUIZZES FOR IN-ADANC -READING ASSIGNMENTS
✓ To ensure and to assess our level of in-advance-chapter preparedness, we will have to complete an on-line quiz offered on our Connect web site. To access, take, and to meet the deadlines for these quizzes, we must visit the web site before each class. Although no credit will be assigned to taking these quizzes; however the results of which will be used to ascertain the level of in-advance reading preparedness of every single member in our class. There will not be any make-up or substitute for any on-line quiz missed for whatever reason.
Additional Policies
Drop Policy:
We follow CBA drop policy (see: http://www.csus.edu/indiv/c/chingr/add-drop.htm). Deadline to drop via MySacState is 09/11/2015 (without a "W" grade). After that day, instructor and department chair signatures are required. Remember, if we choose to drop this class after the first day of class, it is our responsibility to process the paperwork. However, I will drop you from the course if you miss more than four (4) class sessions for whatever reason.
Add Policy:
Use MySacState to add the class during Week 1-2(09/11/2015). If you wish to add after 09/11/2015, contact the Undergraduate Programs Office (TAH2028) and send me an email request to be temporarily added in SacCT9.1. Maximum enrollment is 60 students.
Honor Code policy: Studying in pairs or groups is encouraged, but you are trusted to complete our exams and assigned quizzes independently of help from anyone else. Any violation of this policy will, if discovered, result in a failing grade. Rules relating to academic honesty are governed by university policy. For details see: http://www.csus.edu/student/osc/Academic%20Dishonesty/
|Class Dates | Class Activities |Assignments | Due Dates |
| | |BE=Brief Exercises; E=Exercises; P=Problems; AP=Additional Perspectives | |
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|09/01/2015 |Orientation / Ch1 | E(1,2,4,6,8,9,10,14,15,16) / P(1A,3A,4A, 6A,7A) / AP(1, 2, 3, 4, 5, 6) | 10/08/15 |
|09/03/2015 |Ch1 | | |
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|09/08/2015 |Ch1 | | |
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|09/10/2015 |Ch2 |E(1,2,3,5,16 ) / P(9A) / AP(1,4,5,6) | 10/08/15 |
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|09/15/2015 |Ch2 | | |
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|09/17/2015 |Ch2 | | |
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|09/22/2015 |Ch3 |E(1,3,6,8,14) / P(1A,6A) / AP(1,4,5,6) | 10/08/15 |
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|09/24/2015 |Ch3 | | |
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|10/29/2015 |Ch3 | | |
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|10/01/2015 |Ch4 |E(1,2,3,5,10,11,1314,17) / P(3A) / AP(1,5,6) | 10/08/15 |
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|10/06/2015 |Ch4 | | |
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|10/08/2015 |Exam 1 Chs.(1-4) | | |
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|10/13/2015 |Ch5 | E(1,2,3,5,10,11,13,19) / P(1A,5A) / AP(1,4,5,6) | 11/12/15 |
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|10/15/2015 |Ch5 | | |
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|10/20/2015 |Ch5 | | |
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|10/22/2015 |Ch6 | E(1,5,8,11,13) / P(1A,3A,4A) / AP(1,4,5,6) | 11/12/15 |
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|10/27/2015 |Ch6 | | |
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|10/29/2015 |Ch7 | E(3,5,8,18) / P(4A,5A,6A) / AP(1,4,5,6,8) | 11/12/15 |
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|11/03/2015 |Ch7 | | |
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|11/05/2015 |Ch8 | E(1,9,10,12,14) / P(2A,9A) / AP(1,2,5,6) | 11/12/15 |
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|11/10/2015 |Ch8 | | |
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|11/12/2015 |Exam 2 Chs.(5-8) | | |
|11/17/2015 |Ch9 | E(1,2,5,13,14) / P(1A,2A,3A) / AP(1,4,5,6) | 12/15/15 |
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|11/19/2015 |Ch9 | | |
|11/24/2015 |Ch10 | E(1,3,5,9,11) / P(2A,4A,7A) / AP(1,4,5,6,8) | 12/15/15 |
|11/26/2015 |Thanksgiving | | |
|12/01/2015 |Ch10 | | |
|12/03/2015 |Ch11 | E(1,3,8,12,13) / P(4A,47) / AP(1,4,5,6,8) | 12/15/15 |
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|12/08/2015 |Ch11 | | |
|12/10/2015 |Ch12 | E(1,4,5,15) / P(3A,4A,5A) /AP(1,4,5,8) | 12/15/15 |
|12/15/2013 |Exam 3 Chs(9-12) |From 10:15 am to 12:15 pm / Our Team Project Due | |
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Our Course Schedule for Fall 2015 