INTRUCTOR: Terrence A. Lucero MS CPA

Email:

Office:Sage Hall 1115

Office Hours:T Th 6:00 – 7:00 PM

COURSE DESCRIPTION

This course introduces the student to accounting principles: accumulation, measurement and evaluation of accounting data. Topics include internal controls, financial statement analysis and interpretation, and use of spreadsheets in accounting applications.

LEARNING OBJECTIVES

Students successfully completing the course will be able to:

Analyze and record business economic events, define and use accounting and business terminology

Record transactions for merchandising businesses, including current asset, plant asset, current liabilities and long-term liabilities

Account for income through receivables, inventories and cash

Record transactions to issue common stock, repurchase common stock, and declare and pay dividends.

Understand the different forms of businesses, including proprietorships, partnerships and corporations

Prepare an income statement, retained earnings statement and balance sheet for a corporation

TEXT AND MATERIALS

Warren & Reeve, "Financial & Managerial Accounting," 2007 Edition 9E, Thomson South-Western Publishing. Accompanying workpapers and study guide are optional. Students will also need Scantron forms, a calculator and access to Microsoft Excel and Word.

GRADING

Points are earned as follows:

Two exams (midterm & final) at 65 pts. each = 130

Nine homework assignments @ 10 pts. each; lowest dropped = 80

Three quizzes @ 20 pts. Each = 60

Class Attendance and Participation = 30

Total points possible 300

GRADING WILL BE AS FOLLOWS:

93-100

83-85

73-75

63-65

A-

90-92

B-

80-82

C-

69-72

D-

59-62

B+

86-89

C+

76-79

D+

66-68

<59

HOMEWORK

Homework assignments will be emailed, posted on website and/or distributed in class, and are due on the date indicated in the accompanying schedule of activities. The homework assignments contain problems and short answer questions. Homework assignments will be reviewed in class on the date due; no late homework will be accepted for any reason. In addition to these assignments, I will cover the exercises/problems scheduled on Activities Schedule as part of the lecture; it is my experience that students who have completed these problems before they are reviewed in class score higher on tests.

QUIZZES

Three quizzes containing approximately 20-25 objective and short

answer questions will be administered; each quiz covers two or three chapters. No make

ups are allowed.

EXAMINATIONS

There are two examinations: one midterm and the final examination. The examinations consist primarily of problems similar to those worked in class or in the homework assignments, and True / False / Multiple Choice questions. The exam problems are graded on a partial credit basis. The final exam schedule is at the bottom of the activities schedule and cannot be changed.

ATTENDANCE AND PARTICIPATION

Students will be graded on attendance and participation. Basic attendance is graded at the C+ / B- level and participation increases this to the B and A levels. Participation includes volunteering and answering when called upon. Students are expected to conduct themselves with respect for their fellow students and the instructor.

CELL PHONES AND CALCULATORS

Cell phones must be set to “Off”. If you are expecting an urgent call you may set it to “Vibrate” and leave the classroom to answer the call. Text messaging is not allowed and cell phones shall not be visible during class at any time. Calculators must be able to do addition, subtraction, multiplication and division. Programmable calculators are not allowed on quizzes or exams.

ACADEMIC INTEGRITY

In accordance with CSU Channel Islands policy on academic integrity, students who submit the work of others as their own (plagiarize), cheat on quizzes or exams, help other students plagiarize or cheat, or commit other acts of academic dishonesty will receive appropriate academic penalties, up to and including failing the course.

STUDENTS WITH DISABLITIES

Upon identifying themselves to the instructor and the University, students with disabilities will receive reasonable accommodation for learning and evaluation.

SCHEDULE OF ACTIVITIES

Date Mtg Class Subject Homework/Quizzes .

Aug 26 1Ch. 1 Intro to Accounting & Business

Aug 28 2Ch. 2 Analyzing Transactions

Sep 2 3Ch. 2 Analyzing Transactions

Sep 4 4Ch. 2 Analyzing Transactions

Sep 9 5Ch. 3 Adjusting Process H/W #1 due

Sep 11 5Ch. 3 Adjusting Process

Sep 16 7Ch. 3 Adjusting Process

Sep 18 8Ch. 4 Completing the Accounting CycleH/W #2 due Quiz #1

Sep 23 9Ch. 4 Completing the Accounting Cycle

Sep 25 10Ch. 4 Completing the Accounting Cycle

Sep 30 11Ch. 5 Accounting for Merchandising BusinessesH/W #3 due

Oct 2 12Ch. 5 Accounting for Merchandising Businesses

Oct 7 13Ch. 5 Accounting for Merchandising Businesses

Oct 914MIDTERM EXAMINATION H/W #4 due

Oct 1415Ch. 6 Inventories

Oct 1616Ch. 6 Inventories

Oct 2117Ch. 6 Inventories

Oct 2318Ch. 7 Internal Control & CashH/W #5 due

Oct 2819Ch. 7 Internal Control & Cash

Oct 3020Ch. 7 Internal Control & Cash

Nov 421Ch. 8 ReceivablesH/W #6 due Quiz #2

Nov 622Ch. 8 Receivables

Nov 11-VETERANS / REMEMBRANCE DAY HOLIDAY

Nov 1323Ch. 8 Receivables

Nov 1824Ch. 9 Fixed AssetsH/W #7 due

Nov 2025Ch. 9 Fixed Assets

Nov 2526Ch. 9 Fixed Assets

Nov 27-THANKSGIVING HOLIDAY

Dec 227Ch. 10 Current LiabilitiesH/W #8 due Quiz #3

Dec 428Ch. 10 Current Liabilities

Dec 9-FINAL EXAM 4:30 Section 4 – 6 PMH/W #9 due

Dec 11-FINAL EXAM 3:00 Section 4 – 6 PMH/W #9 due

The above scheduled activities may be adjusted should some chapters prove to be simpler or more difficult than anticipated. Any changes in homework or exam dates will be announced in advance and other problems may be assigned for in-class work if time permits. No make-up quizzes or examinations are allowed.

THIS SYLLABUS IS NOT A CONTRACT AND THE INSTRUCTOR RESERVES THE RIGHT TO CHANGE IT AT ANY TIME.

BUSA 101

FUNDAMENTALS OF ACCOUNTING I

Saturday, 8:00-11:30am & 12:00-2:15

SYLLABUS

Spring 2001

ACCT 210—FINANCIAL ACCOUNTING

Tuesday Thursday 3:00 – 4:15 and 4:30 – 5:45 PM

SYLLABUS Fall 2008

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