COURSE SYLLABUS

School of Management – SOM 2.106

The University of Texas at Dallas

Introductory Financial Accounting

Course: AIM 2301.021
Instructor: Dorothy Thompson, MS
Semester: Summer 2007
Course Start/End Date: May 15 – July 31
Course Times: Tuesday/Thursday 10 - 11:50 a.m.

Course Information
Course Description
An introduction to business financial reporting designed to create an awareness of the
accounting concepts and principles for preparing the three basic financial statements:
the income statement, balance sheet, and statement of cash flows. The course is
designed to benefit all business students who will be future users of accounting
information.

Instructor Information
Office: SOM 4.421
Phone: 972-883-4442
Email: Use WebCT or Dorothy.A.Thompson@UTDallas.edu

Course Materials
Textbook: Financial Accounting. Jane L. Reimers. Prentice Hall ISBN: 0131492012.
Calculator, Pencil. ANY assignment turned in to me will ONLY be accepted in pencil.

Student Assessments

Grading Information
Your final grade in this course will be determined as follows:
Examination I 20%
Examination II 20%
Examination III 20%
Annual Report Project 20%
Quizzes 20%
Total 100%

The letter grade will reflect each student’s performance relative to the class and standards
expected of undergraduate students.

You can check your grades by accessing the “My Grade” icon on the Student Tools page after
the grade for each assessment task is released.

Final letter grades will be determined on the basis of the overall percentage. Curves will not be
given for individual examinations or quizzes. Makeup quizzes are not allowed. Your lowest
quiz grade will be dropped. If you miss an exam, with an approved excuse, you have until the
next class period to complete it.

Scholastic Dishonesty
The University has policies and discipline procedures regarding scholastic dishonesty. Detailed
information is available on the Scholastic Dishonesty web page. All students are expected to
maintain a high level of responsibility with respect to academic honesty. Students who violate
University rules on scholastic dishonesty are subject to disciplinary penalties, including the
possibility of failure in the course and/or dismissal from the University. Since such dishonesty
harms the individual, all students and the integrity of the University, policies on scholastic
dishonesty will be strictly enforced.

Course Evaluation
As required by UTD academic regulations, every student must complete an evaluation for each
enrolled course at the end of the semester. One will be provide at the end of the semester.

Course Outline/Schedule
WEEK Beginning TOPIC CHAPTER

1 5/15 The Link Between Business and Accounting 1

5/17 Preparing Financial Statements & Analyzing Business 2
Transactions
2 5/22
5/24 The Accounting Information System and the Accounting Cycle 3
3 5/29
5/31 Accrual Accounting Concepts and the Accounting Cycle 4
4 6/5 EXAMINATION I 1,2,3,4
6/7 Accounting for Merchandising Operations 5
5 6/12 Reporting and Analyzing Inventory 6
6/14 Cash, Accounts Receivable, and Bad Debts Expense 7
6 6/19
6/20 Reporting and Interpreting Long-Term Operational Assets 8
7 6/26
6/28 EXAMINATION II 5,6,7,8
8 7/3 Reporting and Understanding Liabilities 9
7/5
9 7/10 Reporting and Understanding Shareholders’ Equity 10
7/12
10 7/17 Preparing and Analyzing the Statement of Cash Flows 11
7/19
11 7/24 Using Financial Statement Analysis to Evaluate Firm 12
Performance
7/26 Quality of Earnings and Corporate Governance 13
12 7/31 EXAMINATION III – Annual Report Project Due 9,10,11,12,13