The Spring 2010 Migration

Accounting 101 The Spring 2010 Migration

Christine E. Kirch CPA, MBA Office Hours: M/W 11:00 - 11:45 am Copeland 632 And by appointment Office 597-2975 Office Hours for Dr. Kirch Copeland 326: Home 593-5400 (before 10 PM) M/W 2:00 – 3:00 pm Cell 707-0953 MTWTh 10:00 – 11:00 am E-mail: [email protected] Class Times: M/W 12-2, 2-4, 4-6

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), and how transactions are recorded and the resulting effect on financial statements.

Required Materials: The Map. Go to Copeland 602 to pick up your copy. 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 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: Exam 1 270 points Tuesday, April 20, 7:00 pm, Location TBA

Exam 2 (Comprehensive) 275 points Tuesday, May 11, 7:00 pm, Location TBA Homework (collected randomly), quizzes, etc. 150 points On-line course evaluation 5 points Final Exam (Comprehensive!!) 300 points Wednesday, June 9th, 4:40 pm, Location TBA 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.

Prerequisite: Tier I math or higher placement.

Withdrawal Dates: Last day to drop without receiving a WP/WF is Monday, April 12, 2010. Last day to drop with a WP/WF grade assigned is Monday, May 3, 2010. 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. The on-line evaluation website is: /

Accounting 101 is a coordinated course. The coordinator of the course is: Dr. David Kirch, Copeland 326, 593-9321, [email protected].

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 at www.cob.ohiou.edu/map You are responsible for all information posted to this website. You are responsible for all assignments in the syllabus and any announced changes thereto.

All communications with students will be done using the students’ Oak IDs.

Homework: Homework problems will be collected on an unannounced basis throughout the quarter. These will be graded on a 15 point scale as follows: 3 points for neatness/organization, 5 points for completeness/effort and 7 points for correctness. The top ten grades will count. The extra homework problems are collected to allow for unavoidable or university sanctioned absences. No late homework will accepted. Each homework will be 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 will be counted as absent for the day.

Attendance: Students will attend all classes. All absences beyond 2 will cause a deduction of 50 points each.

To be successful in this class: You should plan to spend at least 8 to 16 hours per week outside of class doing your homework assignments for this class. The best approach is to spend some time every day doing your accounting homework. It is essential that you attempt to do all homework problems before coming to class. Homework solutions will be available in the tutoring sessions and in my office and on the Accounting 101 website. There are also additional resources available on the Accounting 101 website. I strongly recommend that you make good use of these resources and attempt all of the homework. If you do not do the homework in this class, you will probably not have a good understanding of the material. As a result, you will have a very difficult time with the exams.

Come to class every day, arrive on time, do any reading assigned before you come to class, bring questions to class (there is no such thing as a stupid question in accounting), do your homework every day, and find a friend to study and discuss your questions with. The more you talk about accounting, the better you will understand accounting. Most importantly, ask me for help before it’s too late. This class will be unlike most any other class you have taken in terms of rigor and workload. Once you get behind, it is very difficult, if not impossible, to catch up since most of the topics build on each other.

Student Code of Conduct: The Ohio University Code of Student Conduct prohibits all forms of academic dishonesty. For such behavior, the student may fail the course of be expelled from the University. Students should refer to the Ohio University Student Handbook for these regulations. (http://www.ohio.edu/education/student-services/ost/upload/Student- Teaching-Handbook.pdf)

Special Needs or Disabilities: In compliance with the Americans with Disabilities Act (ADA), all students who have a documented disability are entitled to “reasonable academic accommodations.” If you are a student with special needs, it is your responsibility to be registered with Institutional Equity. In addition, you need to inform your instructors each quarter before the end of the second week of class