Accounting 1010 The Spring 2016 Migration
Connie Esmond-Kiger, CPA, Ph.D. OFFICE HOURS: Monday 2:00 – 3:00 pm Copeland 526 Tuesday, Wednesday: 1:00 – 3:00 pm Email: [email protected] and by Appointment 740-593-1988 (emailing is BEST if you want quick attention)
Course Objectives: To introduce you to The Language of Business - Accounting! To introduce you to the thinking process of the Accountant. To introduce you to Generally Accepted Accounting Principles (GAAP), how business transactions are recorded, and the resulting effect on financial statements.
Required Materials: The Map. This will be distributed to you during the second week of class.
You will need access to a computer with Word, Excel, Acrobat Reader and internet access.
The required calculator for this course is a Texas Instruments BA II Plus. You can get this at Walmart, other local stores or online See website for more details You will need your calculator by Thursday, January 28.
You are required to bring to each class The Map, BA II Plus calculator, pencil(s), a good eraser, notebook paper and your completed homework assignments.
Grading Policy Your grade in this course will be based on the following: Biography 7 due by Thursday, Jan 21 Exam 1 263 points Thursday, Feb 11 Exam 2 (Comprehensive) 275 points Thursday, Mar 24 Homework (collected randomly), 150 points On-line course evaluation 5 points Final Exam (Comprehensive!!) 300 points Tuesday, April 26, 2:30 PM Total points 1,000
Exams: Exams may consist of multiple choice, matching, short problems, essays, and comprehensive problems. Exams must be taken at the scheduled times unless advance arrangements have been made with me. Failure to follow this policy will result in a zero for the exam. Final course grades will be assigned according to the following point scale:
A 920 and above points B- 800 points D+ 680 points A- 900 points C+ 780 points D 620 points B+ 880 points C 720 points D- 600 points B 820 points C- 700 points F Less than 600 points
Reference Materials: There are beginning accounting textbooks on reserve at Alden Library.
Accounting Made Simple by Mike Piper is a good resource and is available at Amazon for about $10. It provides vocabulary and an overview for this class. (Ignore the discussion of Cash Flow). Prerequisite: Tier I math or higher placement. Withdrawal Dates: Last day to drop without receiving a WP/WF is Friday, January 22, 2016. Last day to drop with a WP/WF grade assigned is March 25, 2016.
On-Line Course Evaluation: On-line evaluations are to be completed during the time period that they are open. The Registrar will provide me a list of the students that do complete the evaluations and each will be given the 5 points.
Exams are the property of the School of Accountancy. Failure to turn in an exam at any time will result in a grade of zero for that exam.
TESTS AND HOMEWORK WILL BE GRADED FOR NEATNESS AS WELL AS CONTENT
This syllabus is tentative. Changes and additions to the syllabus will be announced in class and/or online. You are responsible for all assignments in the syllabus and any announced changes thereto.
The Website is http://aspnet.cob.ohio.edu/isms/cms.aspx?2259 You are responsible for all information posted to this website.
All communications with students will be done using the students’ Oak ID.
Homework: Homework problems will be collected on an unannounced basis throughout the quarter. These will be graded on a 15 point scale as follows: 5 points for neatness/organization, 6 points for completeness/effort and 4 points for correctness. The top 10 grades will count. The extra homework problems are collected to allow for unavoidable or university sanctioned absences. No late homework will accepted. If you are going to miss a class, you may turn in the homework before the class you will be missing. Each homework assignment is targeted toward specific learning objectives. The students’ performance on the Learning Objectives will determine the correctness grade component for the homework.
Students arriving late to class will not be allowed to turn in homework and 10 points will be deducted from their total score.
Exam rules will be detailed on page 114 of your book
Attendance: Students will attend all classes. All absences beyond 2 will cause a deduction of 50 points each. The absences are for your sick days or days you are away on University sanctioned events.
Your Professor: Connie Esmond-Kiger, PhD, CPA, is an Associate Professor in the Ohio University School of Accountancy. Her passion is teaching the Language of Business, ACCOUNTING!! Dr. Esmond-Kiger has been a faculty member at Ohio for 17 years, served as the Director of the School of Accountancy for 5 years, and has been the Faculty Advisor for the award-winning Ohio University Alpha Kappa Chapter of Beta Alpha Psi for 14 years. She has won many teaching awards including the 2014 Outstanding Ohio Accounting Educator Award, the 2007-2010 Ohio University Presidential Teacher Award, and the 2005-2006 University Professor Award. Dr. Esmond-Kiger's experience in practice includes six years of public accounting, with two of those years at Price Waterhouse in Chicago; followed by two years as the Associate Controller at Dartmouth College. In her spare time, she enjoys writing curriculum, walking the beach, Zumba, designing and creating things and spaces, and hanging out with her husband and her two dogs.