California State University, Fresno ACCT 4A Financial Accounting 3 Unit Course, Schedule #32261 Spring 2014

Instructor: Nichole Agrava Office: PB-554 Telephone: 559-278-4012 Email: agrava2@mail.fresnostate.edu Office Hours: Immediately following class, T-TH 7:15-8:00pm, otherwise by appointment only Classes: TTH 8:00am 9:15am, room Kremen 170, 3 units

Prerequisites
This course is not open to students with a freshman standing.

Required Textbooks and Materials

Financial Accounting, Phillips, Libby, Libby, Fourth Edition, McGraw-Hill Publisher Connect software that accompanies text : http://connect.mcgraw-hill.com/class/n_agrava_acct_4a_spring2014 If the hyperlink does not work, copy and paste the web address into your browser. Non-programmable calculator, Computer and Internet access

Blackboard (TILT) and Connect

Blackboard will play an integral role in the administration of this course. The syllabus, important documents, grade information, and any other relevant course information will be available on Blackboard. The University offers orientations on campus to help familiarize you with the program. If you are unfamiliar with it, it is highly recommended that you attend a session. To access the course, login to Blackboard (http://blackboard.csufresno.edu) using your Fresno State username and password. For help with Blackboard contact Technology Innovations for Learning and Teaching at 278-7373 or send an email to tiltsupport@csufresno.edu. All homework and class work will be submitted through the McGraw Hill Connect web-based software included with the purchase of a new textbook. Connect has numerous resources available for students to use in addition to homework and quizzes. The front and back inside covers go over some of the resources available and how to access them. I recommend that you thoroughly examine this information and make a dedicated effort to get the most out of this class by using the resources available. All homework and quizzes will be submitted through Connect so you will need to know how to access and use the site.

Course Description and Objectives

Description This course is a beginner level course that introduces students to Financial Accounting. It introduces the student to financial statements, transaction analysis, data accumulation, and the interrelation of financial accounting with other business disciplines. 1

Objectives Upon successful completion of this course, the student should be able to: Describe the accounting environment and the use of accounting information in business decisions. Identify the process of accumulating accounting information in accounting and business systems. Recognize and record assets, liabilities, equity, revenue and expenses. Identify the basic theoretical concepts and underlying assumptions in the accounting process. Prepare the four basic financial statements: Balance Sheet, Income Statement, Statement of Retained Earnings, and Statement of Cash Flows.

Grading Policy
Your final grade for this class will be determined as follows: Exams (final included) 600 points Homework 175 points Learn Smart Modules 125 points Continuing Case Project 50 points Group Research Project 50 points Total Points 1000 points A standard grading scale will be used: A= 90% - 100%, B= 80% - 89%, C= 70%-79%, D= 60% - 69%, F=0%-59%

Tests and Final Exam (600 points)

There will be three tests and a comprehensive final exam. Each test and the final exam will be worth 200 points each. Your lowest score (including the final) will be dropped. There will be NO make-up exams unless a student has a legitimate, compelling and verifiable reason. If these conditions are met, arrangements must be made prior to the scheduled exam date. Students may only use non-programmable calculators during tests. If you do not have one with you, you will have to take the test without benefit of any calculator. There will be no PDAs, smart phones, cell phones, programmable calculators, or the sharing of calculators allowed during testing. Any attempt to remove a cell phone, PDA, or programmable calculator for viewing during and test will result in a student receiving a zero for the test and being reported to the University for cheating. Exams are taken at the testing center. Calculators are required. You will need a Scantron 882 for exams. Not all the material on which you will be tested will necessarily be covered in class. Therefore, it is important that you read each chapter thoroughly and complete the assigned homework. It is also recommended that you work on exercises and problems in addition to those assigned to deepen your understanding of the concepts covered in each chapter.

Continuing Case Project (50 points):

A mini-project based on a continuing case across several chapters, will be completed during the semester to help you apply the accounting theories. You may work with others on this project; however, each student will have slightly different questions and will have to submit the project 2

individually. The project will be completed through McGraw Hill Connect. No late assignments wills be accepted.

Group Financial Statement Analysis Research Project (50 points):

A group project will be required, which involves analyzing the financial statements of two companies. The group will compare and contrast the financial strengths and weaknesses of each company using financial statements and information available on the Internet. More information regarding this project will be provided later in the semester. No late assignments wills be accepted. This project MUST be completed with a group; no individual projects will be accepted.

LearnSmart Modules (150 points):

The LearnSmart Modules are available through McGraw Hill Connect. Each chapter has a comprehensive and adaptive module that is an excellent study aid and is designed to help you understand the material. It is a series of conceptual questions that are designed to determine which areas of each chapter you know well and which areas are weak. Students are assigned to read and complete the module for each chapter by the time listed in the schedule. This is typically before we begin the second day of lecture for that chapter. Each module assignment will be worth a total of 15 points. 100% will earn 15 points and less than 100% will prorate the 15 points. Anything over 150 points will count as extra credit. No late assignments in this area will be accepted.

Homework
Homework (150 points): At the end of each chapter you will find exercises and problems. Homework has been assigned according to the tentative assignment schedule and must be submitted by 11:59pm on the due date. All assigned homework will be completed and submitted on the Internet using McGraw Hill Connect. Each assignment will allow you three attempts to get the right answer. An attempt is used when you click on the Check my Work button. The correct answers for the assignments will become available after submission. Partial credit will be given for the portion of the problem you correctly completed. Each portion of a problem is worth one point. Your homework points will continue to accumulate until you reach 150 points. Points earned above 150 will count as extra credit. Be sure to note the homework due dates shown on the attached schedule since late homework will receive no credit. Bring your homework questions to class. We will go over your questions and review some of the assignments during class.

Attendance/Class Participation:
Your attendance and class participation is vital to your success in this course. Daily attendance, question asking, and participation in discussions will greatly aid students in the learning process. Your comments should be constructive and related to class subjects. I may call on students randomly in class, so be sure that you are adequately prepared for the class discussion. That being said, as adults you are ultimately responsible for managing your own attendance.

Attendance will be taken at the start of each class period and excessive absences (more than 5) could result in a loss of points. More than 5 absences can also result in a student being dropped from the class. If an absence cannot be avoided, it is your responsibility to notify the professor and check on what was missed during your absence. If you decide that you do not want to complete this course, it is also your responsibility to drop the course by the deadline in the Admissions & Records office or risk the possibility of receiving an F. February 13, 2014 is the last day to drop courses without a serious and compelling reason. Any student attempting to drop a class after this date will be asked for documentation for verification. Please see the latest catalog for more information. Learning cannot occur in a vacuum so it is important the students ask questions and respond to questions posed to them. Throughout the semester I will call on students to answer questions or make comments on the material being taught. I ask that everyone participate to the best of their ability. This makes it imperative that students come to class on-time and prepared. Textbooks in some form and calculators should be brought to every class meeting. Students should have already read the material by the date it is scheduled to be covered (See the LearnSmart module information). It is also recommended that students have attempted some of the short exercises at the end of the chapter to be better prepared for discussion on the material.

Additional Extra Credit

Homework As noted above, points earned over 150 will count as extra credit LearnSmart module As noted above, points earned over 150 will count as extra credit. Given the high amount of extra credit built into the course, additional assignments will not be made available during the semester. DO NOT ask the instructor for additional extra credit opportunities at the end of the semester.

Study Expectations
It is usually expected that students will spend approximately 2 hours of study time outside of class for every one hour in class. Since this is a 3-unit class, you should expect to study an average of 6 hours outside of class each week. Some students may need more outside study time and some less. For free tutoring on campus, contact the Learning Center (www.csufresno.edu/learningcenter) in the Collection Level (basement level) of the Henry Madden Library. You can reach them by phone at 278-3052.

Students with Disabilities

Upon identifying themselves to the instructor and the university, students with disabilities will receive reasonable accommodation for learning and evaluation. For more information, contact Services to Students with Disabilities in the Henry Madden Library, Room 1202 (278-2811).

Honor Code:
Members of the CSU Fresno academic community adhere to principles of academic integrity and mutual respect while engaged in university work and related activities. You should: 4

a) understand or seek clarification about expectations for academic integrity in this course (including no cheating, plagiarism and inappropriate collaboration) b) neither give nor receive unauthorized aid on examinations or other course work that is used by the instructor as the basis of grading. c) take responsibility to monitor academic dishonesty in any form and to report it to the instructor or other appropriate official for action.

Cheating and Plagiarism

"Cheating is the actual or attempted practice of fraudulent or deceptive acts for the purpose of improving one's grade or obtaining course credit; such acts also include assisting another student to do so. Typically, such acts occur in relation to examinations. However, it is the intent of this definition that the term 'cheating' not be limited to examination situations only, but that it include any and all actions by a student that are intended to gain an unearned academic advantage by fraudulent or deceptive means. Plagiarism is a specific form of cheating which consists of the misuse of the published and/or unpublished works of others by misrepresenting the material (i.e., their intellectual property) so used as one's own work." Penalties for cheating and plagiarism range from a 0 or F on a particular assignment, through an F for the course, to expulsion from the university. For more information on the University's policy regarding cheating and plagiarism, refer to the Class Schedule (Legal Notices on Cheating and Plagiarism) or the University Catalog (Policies and Regulations).

Computers
"At California State University, Fresno, computers and communications links to remote resources are recognized as being integral to the education and research experience. Every student is required to have his/her own computer or have other personal access to a workstation (including a modem and a printer) with all the recommended software. The minimum and recommended standards for the workstations and software, which may vary by academic major, are updated periodically and are available from Information Technology Services (http://www.csufresno.edu/ITS/) or the University Bookstore. In the curriculum and class assignments, students are presumed to have 24-hour access to a computer workstation and the necessary communication links to the University's information resources."

Disruptive Classroom Behavior

"The classroom is a special environment in which students and faculty come together to promote learning and growth. It is essential to this learning environment that respect for the rights of others seeking to learn, respect for the professionalism of the instructor, and the general goals of academic freedom are maintained. ... Differences of viewpoint or concerns should be expressed in terms which are supportive of the learning process, creating an environment in which students and faculty may learn to reason with clarity and compassion, to share of themselves without losing their identities, and to develop and understanding of the community in which they live . . . Student conduct which disrupts the learning process shall not be tolerated and may lead to disciplinary action and/or removal from class." Eating, drinking and smoking in class are not allowed. 5

Copyright Policy
Copyright laws and fair use policies protect the rights of those who have produced the material. The copy in this course has been provided for private study, scholarship, or research. Other uses may require permission from the copyright holder. The user of this work is responsible for adhering to copyright law of the U.S. (Title 17, U.S. Code). To help you familiarize yourself with copyright and fair use policies, the University encourages you to visit its Copyright Web Page (http://csufresno.edu/library/information/copyright/). Technology Innovations for Learning & Teaching (TILT) course web sites contain material protected by copyrights held by the instructor, other individuals or institutions. Such material is used for educational purposes in accord with copyright law and/or with permission given by the owners of the original material. You may download one copy of the materials on any single computer for non-commercial, personal, or educational purposes only, provided that you (1) do not modify it, (2) use it only for the duration of this course, and (3) include both this notice and any copyright notice originally included with the material. Beyond this use, no material from the course web site may be copied, reproduced, re-published, uploaded, posted, transmitted, or distributed in any way without the permission of the original copyright holder. The instructor assumes no responsibility for individuals who improperly use copyrighted material placed on the web site.

Tenatative Class Schedule - Spring 2014 ACCT 4A - Financial Accounting

Date
16-Jan 21-Jan 23-Jan 28-Jan 30-Jan 4-Feb 6-Feb 11-Feb 13-Feb 18-Feb 20-Feb 25-Feb 27-Feb 4-Mar 6-Mar 11-Mar 13-Mar 18-Mar 20-Mar 25-Mar 27-Mar 1-Apr 3-Apr 8-Apr 10-Apr 15-Apr 17-Apr 22-Apr 24-Apr 29-Apr 1-May 6-May 8-May 15-May

TOPIC
Introduction Chapter 1 Chapter 1 Chapter 2 Chapter 2 Chapter 3 Chapter 3 Chapter 4 Chapter 4 Chptrs 1 - 4 Chapter 5 Chapter 5 Chapter 6 Chapter 6 Chapter 7 Chapter 7 Chapter 8 Chapter 8 Chapter 13 Chapter 13 Chptrs 5-8, 13 Chapter 9 Chapter 9 Chapter 10 Chapter 10

Exams

Projects

Homework

Hwk 1 Due Hwk 2 Due Hwk 3 Due EXAM REVIEW Hwk 4 Due

Hwk 5 Due Hwk 6 Due Hwk 7 Due Hwk 8 Due EXAM REVIEW Hwk 13 Due

Hwk 9 Due

SPRING BREAK - NO CLASS

Chapter 11 Chapter 11 Chapter 12 Chptrs 9-12 Chptrs 1-13 FINAL Hwk 10 Due Hwk 11 Due EXAM REVIEW EXAM REVIEW
8:45am-10:45am

Group Project Hwk 12 Due Continuing Case

Subject to Change
This syllabus and schedule are subject to change in the event of extenuating circumstances. If you are absent from class, it is your responsibility to check on announcements made while you were absent.