ĐĎॹá>ţ˙ ”–ţ˙˙˙’“˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙ěĽÁ%` đżÁbjbjŽőŽő 7„ĚŸĚŸ—6˙˙˙˙˙˙¤¤¤¤¤¤¤¤¸\U\U\U\U hUĸűx8V8V8V8V8VWWWŇwÔwÔwÔwÔwÔwÔw$űyhc|fřw˝¤$aWW$a$ařw¤¤8V8VŰľxŽwŽwŽw$ab ¤8V¤8VŇwŽw$aŇwŽwŽw¤¤Žw8V,V P tőxÉ\U†lö ŽwŇwËx0űxŽwÉ||w(É|ŽwÉ|¤Žw$Wj}ZpŽwí\ôá^CWWWřwřw¤w WWWűx$a$a$a$a¸¸¸¤Q\U¸¸¸\U¸¸¸¤¤¤¤¤¤ľx INTRUCTOR: Terrence A. Lucero MS CPA Email: TLuceroCPA@aol.com ProfessorLucero@aol.com terrence.lucero@91ĘÓĆľ.edu Office: Sage Hall 1115 Office Hours: T Th 6:00 – 7:00 PM COURSE DESCRIPTION This course introduces the student 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 Students successfully completing the course will be able to: Analyze and record business economic events, define and use accounting and business terminology Record transactions for merchandising businesses, including current asset, plant asset, current liabilities and long-term liabilities Account for income through receivables, inventories and cash Record transactions to issue common stock, repurchase common stock, and declare and pay dividends. Understand the different forms of businesses, including proprietorships, partnerships and corporations Prepare an income statement, retained earnings statement and balance sheet for a corporation TEXT AND MATERIALS Warren & Reeve, "Financial & Managerial Accounting," 2007 Edition 9E, Thomson South-Western Publishing. Accompanying workpapers and study guide are optional. Students will also need Scantron forms, a calculator and access to Microsoft Excel and Word. GRADING Points are earned as follows: Two exams (midterm & final) at 65 pts. each = 130 Nine homework assignments @ 10 pts. each; lowest dropped = 80 Three quizzes @ 20 pts. Each = 60 Class Attendance and Participation = 30 Total points possible 300 GRADING WILL BE AS FOLLOWS: A 93-100 B 83-85 C 73-75 D 63-65 A- 90-92 B- 80-82 C- 69-72 D- 59-62 B+ 86-89 C+ 76-79 D+ 66-68 F <59 HOMEWORK Homework assignments will be emailed, posted on website and/or distributed in class, and are due on the date indicated in the accompanying schedule of activities. The homework assignments contain problems and short answer questions. Homework assignments will be reviewed in class on the date due; no late homework will be accepted for any reason. In addition to these assignments, I will cover the exercises/problems scheduled on Activities Schedule as part of the lecture; it is my experience that students who have completed these problems before they are reviewed in class score higher on tests. QUIZZES Three quizzes containing approximately 20-25 objective and short answer questions will be administered; each quiz covers two or three chapters. No make ups are allowed. EXAMINATIONS There are two examinations: one midterm and the final examination. The examinations consist primarily of problems similar to those worked in class or in the homework assignments, and True / False / Multiple Choice questions. The exam problems are graded on a partial credit basis. The final exam schedule is at the bottom of the activities schedule and cannot be changed. ATTENDANCE AND PARTICIPATION Students will be graded on attendance and participation. Basic attendance is graded at the C+ / B- level and participation increases this to the B and A levels. Participation includes volunteering and answering when called upon. Students are expected to conduct themselves with respect for their fellow students and the instructor. CELL PHONES AND CALCULATORS Cell phones must be set to “Off”. If you are expecting an urgent call you may set it to “Vibrate” and leave the classroom to answer the call. Text messaging is not allowed and cell phones shall not be visible during class at any time. Calculators must be able to do addition, subtraction, multiplication and division. Programmable calculators are not allowed on quizzes or exams. ACADEMIC INTEGRITY In accordance with CSU Channel Islands policy on academic integrity, students who submit the work of others as their own (plagiarize), cheat on quizzes or exams, help other students plagiarize or cheat, or commit other acts of academic dishonesty will receive appropriate academic penalties, up to and including failing the course. STUDENTS WITH DISABLITIES Upon identifying themselves to the instructor and the University, students with disabilities will receive reasonable accommodation for learning and evaluation. SCHEDULE OF ACTIVITIES Date Mtg Class Subject Homework/Quizzes . Aug 26 1 Ch. 1 Intro to Accounting & Business Aug 28 2 Ch. 2 Analyzing Transactions Sep 2 3 Ch. 2 Analyzing Transactions Sep 4 4 Ch. 2 Analyzing Transactions Sep 9 5 Ch. 3 Adjusting Process H/W #1 due Sep 11 5 Ch. 3 Adjusting Process Sep 16 7 Ch. 3 Adjusting Process Sep 18 8 Ch. 4 Completing the Accounting Cycle H/W #2 due Quiz #1 Sep 23 9 Ch. 4 Completing the Accounting Cycle Sep 25 10 Ch. 4 Completing the Accounting Cycle Sep 30 11 Ch. 5 Accounting for Merchandising Businesses H/W #3 due Oct 2 12 Ch. 5 Accounting for Merchandising Businesses Oct 7 13 Ch. 5 Accounting for Merchandising Businesses Oct 9 14 MIDTERM EXAMINATION H/W #4 due Oct 14 15 Ch. 6 Inventories Oct 16 16 Ch. 6 Inventories Oct 21 17 Ch. 6 Inventories Oct 23 18 Ch. 7 Internal Control & Cash H/W #5 due Oct 28 19 Ch. 7 Internal Control & Cash Oct 30 20 Ch. 7 Internal Control & Cash Nov 4 21 Ch. 8 Receivables H/W #6 due Quiz #2 Nov 6 22 Ch. 8 Receivables Nov 11 - VETERANS / REMEMBRANCE DAY HOLIDAY Nov 13 23 Ch. 8 Receivables Nov 18 24 Ch. 9 Fixed Assets H/W #7 due Nov 20 25 Ch. 9 Fixed Assets Nov 25 26 Ch. 9 Fixed Assets Nov 27 - THANKSGIVING HOLIDAY Dec 2 27 Ch. 10 Current Liabilities H/W #8 due Quiz #3 Dec 4 28 Ch. 10 Current Liabilities Dec 9 - FINAL EXAM 4:30 Section 4 – 6 PM H/W #9 due Dec 11 - FINAL EXAM 3:00 Section 4 – 6 PM H/W #9 due The above scheduled activities may be adjusted should some chapters prove to be simpler or more difficult than anticipated. Any changes in homework or exam dates will be announced in advance and other problems may be assigned for in-class work if time permits. No make-up quizzes or examinations are allowed. THIS SYLLABUS IS NOT A CONTRACT AND THE INSTRUCTOR RESERVES THE RIGHT TO CHANGE IT AT ANY TIME. BUSA 101 FUNDAMENTALS OF ACCOUNTING I Saturday, 8:00-11:30am & 12:00-2:15 SYLLABUS Spring 2001 ACCT 210—FINANCIAL ACCOUNTING Tuesday Thursday 3:00 – 4:15 and 4:30 – 5:45 PM SYLLABUS Fall 2008 PAGE xÚě˝ ˜+Wu'~du(’Ą cÎ0C ×3ş}÷ăď=ĚYFĺía?Py{X #FŻhx" Nm6"K 5!' )Ú˛" am" NYnxB$< î J7; ˇ˘¸UłL$_0k[A #! RDR<ń4=a ~f+Îc" n^ .ńk~ ` = 1Š" $ŢBLŽ4QĚC(&$ 7{Q$@<9 ]HZcüjz ;1e"& e#@ąn,'aQ q? 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