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Description: Introduction 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:
Comprehend the accounting cycle and the double entry system of accounting for business transactions
Prepare and analyze a variety of business reports, prepared for internal and external use, including the Statement of Financial Position (balance sheet), Statement of Operations (income statement), Statement of Changes in Stockholders Equity, and Statement of Cash Flows
Explain in writing and in oral reports what financial accountants do, the information they provide to financial statement users, and the relevance of this information to the internal and external business environments
Identify, conceptualize, and develop solutions for the complex and critical decisions management must face
Communicate logical, reasoned business information to support conclusions about management decisions and business ethics through discussion, writing and oral presentations
Practically apply basic accounting principles and utilize the Internet and other tools for performing more in-depth accounting research into Generally Accepted Accounting Principles (GAAP)
Instructor: Dr. Warren, Smith School of Business & Economics
Office: Sage Hall, room 2016
Hours: Tuesday, 5:30 to 6:30 PM; Tuesday and Thursday, 10:30 to 11:00 AM
email: HYPERLINK "mailto:Hugh.Warren@mail.csuci.edu"Hugh.Warren@mail.csuci.edu With email you can compose your questions, and I can send file attachments for more complete answers. First Assignment: Send me an email from your preferred address.
web site: to be announced
Text: Financial Accounting: Tools for Business Decision Making, 4th edition, by Kimmel, Weygandt and Kieso, Wiley,2007. The text is an expensive tool. Learn its features, and use them well.
Visit HYPERLINK "http://bcs.wiley.com/he-bcs/Books?action=index&itemId=0471730513&bcsId=2830" http://bcs.wiley.com/he-bcs/Books?action=index&itemId=0471730513&bcsId=2830
for self study quizzes, interactive Excel solutions, Power Points, tutorials and more.
Final grades will be based on a weighted average of scores:
class participation10%turn in homework5%quizzes10%two midterm examinations40%final examination35%
For in class participation know the terms in the Glossary and be ready to answer the Self-study Questions and Questions and work the Brief Exercises at the end of each chapter, on the dates in the course schedule for which the chapter is assigned. The course schedule also lists homework exercises and problems you should be ready to work and discuss. You should also be able to comment on the Business Insight vignettes within the chapters.
The examinations consist of essay questions, exercises that ask for specific numbers or accounting reports, and multiple choice questions. For problems other than multiple choice you must show how you derive your numerical answers. A representative midterm examination would have three or four problems, each with several parts, and twenty multiple choice questions. The final exam will be longer and comprehensive. Most answers will fit on the examination sheets. Bring extra note book paper and a ScanTron form 882-E.
Take charge of your education. Budget time for this course. Work out a plan for studying. Practice daily.
Course Schedule (subject to change by notification in class or electronically)
Week
Date
TopicText
Chap.for presentation in classhomework submitted by email1Aug 25Introduction to Financial Statements12Sep 1 more on Financial Statements2E1-3, 5, 8, 11E1-143Sep 8The Accounting Information System3E2-1, 4, 8Quiz 14Sep 15Accrual Accounting Concepts4E3-2, 7&8, 9, 13, 15P3-3A5Sep 22Midterm Examination
on Chapters 1,2,3,4E4-1, 5, 9, 12, P4-2A6Sep 29Merchandising Operations and the Multiple-Step Income Statement5E5-1, 27Oct 6Reporting and Analyzing Inventory6E5-5, 6, 10P5-6A Quiz 28Oct 13Internal Control and Cash7E6-3, 4, 9Quiz 39Oct 20Reporting and Analyzing Receivables8E7-4, 8; P7-3AE7-1410Oct 27Midterm Examination
on Chapters 5,6,7,8E8-3, 5, P8-2A, 3A11Nov 3Reporting and Analyzing Long-lived Assets9E9-1, 2Quiz 412Nov 10Reporting and Analyzing Liabilities10E9-3, 6, 15, 16P9-2A13Nov 17Reporting and Analyzing Shareholders' Equity11E10-1, 4, 5, 10, 13
P10-1AP10-8A Quiz 514Nov 24State Budget Closure Day15Dec 1Statement of Cash Flows12E11-2, 4, 6P11-5B16Dec 8Comprehensive Final Examination7 to 9 PME means Exercise. P means Problem. The number before the dash is the chapter number; after the dash is the number of the exercise or problem.
General Procedures: It is your responsibility to know the rules for adding and dropping courses and for student conduct in general. These rules are found in documents such as the University Catalog and the Schedule of Classes.
Disabilities: The University provides reasonable accommodation for students with disabilities. If you believe the Americans with Disabilities Act or similar provisions apply to you, bring your situation to the attention of Disability Resource Programs, Bell Tower Building, 1st Floor, Room 1541, Telephone (V/TTY): (805) 437-3331, Fax: (805) 437-8529 Email: accommodations@csuci.edu.
Principles of Financial Accounting - ACCT 210 Section 03
Fall, 2009; Tuesdays, 7:00 to 9:50 PM; Bell Tower 1568
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