CALIFORNIA STATE UNIVERSITY, SACRAMENTO

College of Business Administration

ACCY 1-06 – Fundamentals of Financial Accounting

SYLLABUS / Spring 2013

INSTRUCTOR: Behrooz Amini, MBA, MA, CPA

OFFICE: TAH-2121

OFFICE HOURS:

M/W: 4:30 to 5:30 pm

Tues. /Thurs. 10:45 to 11:45 am,

and by appointment

OFFICE PHONE: 916-278-7154 (No voice mail available)

E-MAIL:

The most effective and efficient way to communicate.

Class Days, Time, and Room

M / W, 6-7:15 pm, Alpine Hall -204

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 prediction, financial

position, and accounting for various types of ownership equities ( a corporation emphasis).

Course Objectives:

After successfully completing ACCY 1, you should have a basic knowledge and understanding of a company’s

(a corporation emphasis) financial and economic resources and the ability 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 or a CR grade in LS 007A; MS Excel.

Textbook: Financial Accounting, 2nd Edition, Spiceland, Thomas, & Herrmann / publisher: McGraw Hill

ISBN# 978-07-811082-3

Options:

a-The Text (hard copy) with Connect Plus access code; or

b-Connect Plus access code (including e-book)

Connect log-in: http://connect.mcgraw-hill.com/class/a_behrooz_section_06_spring_2013_m__w_6-715_pm

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Important Notes:

1. You can also access our course on-line materials from the links to Connect provided by SacCT 9.1.

2. By enrolling in this course it is assumed that you have read, understood, and accepted the policies described in our

Course Syllabus.

3. Most videos in this course are available in mp4 format (suitable for downloading to smartphone or tablet).

4. You must assume full responsibility for any possible technical problems you may encounter on your PC. This cannot be

used as an excuse for inability to complete an assignment or test timely.

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. Book’s website: http://highered.mcgraw-hill.com/sites/0078110823/information_center_view0/

7. CBA student tutoring services: http://www.cba.csus.edu/biz/tutoring.html).

8. It is essential that you complete each and every chapter reading material along with the assignments.

9. Successful completion of the course requires your attendance at each and every class. SacCT course materials are not

a substitute for class attendance. If you are not here you cannot participate which hinders learning, and that you won’t

be able to successfully complete the course. Attendance means that you will be expected to show up for every class session

no later than 5 minutes after the session starts and that you are to remain in class for the entire period. Although you will

not receive any credit for class attendance; however it can make a difference in the final grade for those of you in the

"gray area" between two letter grades. I will keep records of your attendance in every class for the entire semester.

10. All communications and announcements will be posted on our SacCT 9.1 page.

It is important to check out the website on a regular basis.

11. The instructor will not respond to any e-mail explaining your reasons for missing class(s).

12. All cell phones, laptops, and other wireless devices must be turned off during the entire class session;

otherwise you will be asked to leave the classroom. (please see # 13)

13. 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 and will result in the

student being asked to leave class. Please visit: http://www.csus.edu/umanual/student/STU-0112.htm

14. I do encourage you to work with other students to better understand the material. It is permissible for you to

establish study groups to review textbook chapters, lecture notes, homework problem solution, and team

projects.

15. This syllabus is subject to change. If changes are made you will be informed on our SacCT 9.1 page.

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

1-Examinations: (420 points)

There will be a total of 3 exams, including the final. To maintain a fair grading process, your lower score on the first two exams will be replaced by 80% of the higher score on these two 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, you must take both of these two exams. This rule will not apply to final (3) exam.

Each exam format may consist of true/false, multiple choice, and possibly short problems.

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 exam will vary significantly from 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. Also, and no cheat sheet allowed on Make-up exams. Consequently I strongly recommend that you avoid a make-up exam.

For each exam you 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.

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.

Words of caution: The practice test is solely for your practice, and, although similar in format to actual exam,

its contents will significantly vary from those of the actual exam.

2-Homework: (45 points)

Homework is the most important part of the course work. This is where a considerable part of your learning will occur. Homework will consist of questions, exercises and problems from the textbook as listed on the course schedule (see page 5). You are expected to have attempted the homework and have completed reading materials prior to each class. Required homework will be graded and will be due on each exam date. Due to the unavailability of some homework on Connect Site, you need to submit your homework manually on the date of each exam . 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.

2- Homework(cont’d):

Words of caution:

·  To qualify for full credit on our homework assignments, you must attempt the assignments, check them against the solution, and recognize and correct your errors by highlighting them before submitting the assignments. Otherwise you will receive zero credit.

·  Some of our exams materials may come from the revised versions of your homework; consequently you need to attempt and

understand them thoroughly in order to do well on any exam.

3- 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.

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 Feb. 8th , 2013 (without a "W" grade). After that day, instructor and department chair signatures are required. Remember, if you choose to drop this class after the first day of class, it is YOUR 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. If you wish to add after week 2, contact the Undergraduate

Programs Office (TAH2028) and send me an email request to be temporarily added in SacCT9.1. Maximum enrollment is 55 students. You can earn credit for any quizzes or exams taken in SacCT (after temporary enrollment but prior to official registration in the course) but no makeups are allowed for any missed assignments, quizzes or exams.

Honor Code policy:

Studying in pairs or groups is encouraged, but you are trusted to complete homework and 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/umanual/AcademicHonestyPolicyandProcedures.htm

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Class Dates / Class Activities / Assignments
BE=Brief Exercises; E=Exercises; P=Problems; AP=Additional Perspectives / Due Dates
01/28/2013 / Orientation / Ch1 / E[1,2,4,6,8,9,10,14,15(part 1-3),16] / P(1A,3A,5A) / AP[1,4, 5, 6(part 1-2)] / 03/06/13
01/30/2013 / Ch1
02/04/2013 / Ch2 / E(1,2,3,5,16 ) / P(9A) / AP(1,4,5,6)
/ 03/06/13
02/06/2013
/ Ch2
02/11/2013
/ Ch2
02/13/2013
/ Ch3 / E(1,3,6,8,14) / P(1A,6A) / AP(1,4,5,6) / 03/06/13
02/18/2013
/ Ch3
02/20/2013
/ Ch3
02/25/2013
/ Ch4 / E(1,2,3,5,10,11,1314,17) / P(3A) / AP(1,5,6) / 03/06/13
02/27/2013 / Ch4
03/04/2013 / Exam 1 Review
03/06/2013
/ Exam 1 Chs.(1-4)
03/11/2013
/ Ch5 / E(1,2,3,5,10,11,13,19) / P(1A,5A) / AP(1,4,5,6) / 04/17/13
03/13/2013
/ Ch5
03/18/2013
/ Ch6 / E(1,5,8,11,13) / P(1A,3A,4A) / AP(1,4,5,6) / 04/17/13
03/20/2013 / Ch6
03/25/2013 / Spring Break
03/27/2013 / Spring Break
04/01/2013
/ Ch7 / E(3,5,8,18) / P(4A,5A,6A) / AP(1,4,5,6,8) / 04/17/13
04/03/2013 / Ch7
04/08/2013 / Ch8
04/10/2013 / Ch8 / E(1,9,10,12,14) / P(2A,9A) / AP(1,2,5,6)
04/15/2013 / Exam 2 Review
04/17/2013 / Exam 2 Chs.(5-8)
04/22/2013 / Ch9 / E(1,2,5,13,14) / P(1A,2A,3A) / AP(1,4,5,6) / 05/20/13
04/24/2013 / Ch9
04/29/2013 / Ch10 / E(1,3,5,9,11) / P(2A,4A,7A) / AP(1,4,5,6,8) / 05/20/13
05/01/2013 / Ch10
05/06/2013 / Ch11 / E(1,3,8,12,13) / P(4A,47) / AP(1,4,5,6,8) / 05/20/13
05/08/2013 / Ch11
05/13/2013 / Ch12 / E(1,4,5,15) / P(3A,4A,5A) /AP(1,4,5,8) / 05/20/13
05/15/2103 / Ch12
05/20/2013 / Exam 3 Chs.(9-12) / From: 5:30 to 7:30 pm

Our Course Schedule for Spring 2013

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