.this is only like 1/3 of it.
SYLLABUS:This course syllabus outlines my responsibilities as the instructor and your responsibilities as a student for this course. If you do not understand any aspect of the syllabus contact me as soon as possible (in or out of class). I reserve the right to make changes to the syllabus as the semester proceeds and announce changes to the course schedule in class and on the course WebCT site. It is your responsibility to be aware of any announced changes to the course syllabus, regardless of whether you attended class when the changes were announced.
CONDUCT OF CLASS:
Students are expected to act in a professional manner at all times during class. You are expected to be familiar with the University Code of Conduct (http://www.csusm.edu/academic_programs/catalog/ ).
Class sessions will be conducted on a lecture-discussion basis, focusing on the key concepts and issues relevant to the theory and practice of financial reporting. I will post class materials and grades on the course WebCT website accessible ONLY to students enrolled in this course. You are expected to access this website on a regular basis to download copies of my lecture slides, additional reading materials, check homework solutions, complete quizzes and review your grades. You MUST have access to a reliable Internet connection and computer for this course. There are a large number of computers with broadband Internet connection on the University campus. So if you do not have a computer at your home, you will be expected to utilize the University computers or another comparable source of Internet connection.
Class participation is an important and a required component of this course. Participation extends beyond class attendance to include asking questions (in and out of class), involvement in class discussions and identifying current examples relevant to the course subject matter.
ALL CELL/DIGITAL PHONES, PAGERS, PDA’S OR OTHER ELECTRONIC EQUIPMENT MUST BE TURNED OFF BEFORE ENTERING THE CLASSROOM. If your phone, pager or PDA rings or vibrates during class you will be asked to leave the classroom and I reserve the right not to allow you to return for the remainder of the class.
ABSOLUTELY NO FOOD SHOULD BE EATEN DURING CLASS; THE ONLY DRINK ALLOWED IS WATER IN A CONTAINER WITH A LID.
STUDYING:
This course covers a substantial amount of material and will be conducted at a demanding pace. Students are expected to keep current with all reading and homework assignments provided in this syllabus. I will assume that you have read the chapter discussed in each class BEFORE the class. The topics covered in the first few weeks (chapters 1-6) of this course provide a foundation for the remaining material of this course and any other financial accounting courses. If you do not remain current for these early weeks you will find it harder to understand the latter material. You should expect to spend on average 3-4 hours of studying outside the class for every hour spent in this class. Therefore, if you want to pass this 4 hour class, you should be prepared to schedule an average of 12 hours per week studying for this class excluding the time spent in class. Much of the material covered in this course is complicated and detail-orientated; you should not expect to understand and retain all aspects by simply attending class. Success in this class because of its foundational skills and knowledge is integral to your future academic success as an accounting or finance major. If your schedule does not allow you to spend this time on the course this is not the semester to take this course OR you may need to rearrange your schedule so that you can regularly study 12-16 hours each week for this course. See the WebCT site for this course for a example Student Time Budget for this course.
You should be prepared to have read each chapter covered in this course at least three times by the time you have completed the course. At least twice around the time we discuss the material in class and at least once before the exam. You are also advised to take great care in compiling a detailed, clear set of notes on each topic covered in this class. This set of notes should include notes you make when reading the chapter, notes you make while in class (including examples I provide and discuss), and the assigned homework for each chapter. I strongly recommend that you keep these notes in a loose leaf file folder specifically for this course. Students that make the effort to compile a complete and well-organized set of notes are more likely to have a stronger understanding of the material covered in this class, and feel more prepared for the exams and quizzes given in this class. Highlighting large portions of each chapter will not help you understand and retain the material covered in the textbook. The ONLY way to understand and retain the material covered in the textbook and in class is to take good notes and implement the procedures and concepts discussed, i.e., do the examples and exercises given in class and those assigned as homework.
Learning from and with peers is an integral part of the collegiate learning process. You are strongly encouraged to discuss the topics covered in this class and the homework with class colleagues. I strongly advise students to form study groups.
EXAMINATIONS:
There are no makeup exams! If you miss an exam because of serious illness or accident, you must inform the instructor as soon as possible and provide official evidence. Unless the absence is an excused absence (approved by the instructor), you will receive a zero on the missed exam. In these unusual circumstances I will allow a student missing one exam to replace the missed exam score with the score on the cumulative final. Students will not receive a passing grade in this course if they miss more than one of the midterm exams and/or the final comprehensive exam. I will return your graded exam to you no later than one week after the exam. All exams MUST be returned to me at the end of the class. I will record your grade on the exam after you have returned your exam to me and I have reviewed any written questions you may have on the grading of your exam.
GUIDELINES FOR EXAMINATIONS:
Examinations will be of various formats, including multiple choice, problems, short answers and essay questions. You will be required to write your answers on the exam and in the spaces provided. For the multiple choice sections of the exams you must mark your answers on a scantron sheet and circle your chosen answer on the exam.
IMPORTANT INSTRUCTOR WARNING: Failure to follow this warning could seriously damage your score on exams and in this course.
Workings: Your answers to the problems must provide ALL WORKINGS as well as your final answer. I will provide adequate space on the exam for your answer and supporting workings. You should always strive to provide a clear explanation of how you arrived at your answers for the problem. This should include providing any formulas used and some narrative to accompany your calculations. Providing clear workings ultimately will increase your grade on exams and makes grading easier for the instructor. Failure to provide clear workings will result in a significantly reduced score for the problem, even if your final answer is correct. If I cannot follow your workings I cannot provide partial credit if your final answer is incorrect. For example, if you enter the wrong number into your calculator, say 1001 instead of 101, without workings I will not be able to identify this carry-through mistake.
Providing clear workings for answers to problems begins with HOMEWORK. You should ALWAYS provide workings when you attempt the homework problems. Writing down formulas and providing a narrative for each homework problem will provide the following benefits:
1. Will help you understand and remember the formulas and the steps involved.
2. Make it easier to identify mistakes if your answer does not agree with the answer provided in the suggested solution.
3. Provide you with additional study notes.
4. Allow you to develop the intuitive ability to provide clear workings when answering problems on exams. If you do not provide workings in homework problems it will take more thought and time when you answer exam problems, time you could be spending on other questions and/or checking your answers.
5. To borrow an accounting term, the “bottom line” is that developing the ability to provide clear workings will result in HIGHER EXAM SCORES!
EXAMINATION CONDITIONS:
I believe it is important that you take exams in an environment that gives you the best opportunity to concentrate on the job at hand. With this in mind please follow these directions for all exams:
1. You MUST bring the following to every exam: student ID, black or blue pens, mechanical pencil, clean eraser, calculator, AND A WATCH OR SMALL DIGITAL CLOCK.
NO CELL/DIGITAL PHONES, PAGERS, PDA’S OR OTHER ELECTRONIC EQUIPMENT SHOULD BE IN ON YOUR DESK. If your phone, pager or PDA rings or vibrates during the exam you will be asked to take the electronic device out of the room and YOUR EXAM WILL NOT BE GRADED. YOU CANNOT USE A CELLPHONE OR AN ELECTRONIC DEVICE WITH A WIRELESS CONNECTION (OR CAPABILITY FOR A CONNECTION) AS A CALCULATOR IN THE EXAMS. ANY STUDENT USING THESE DEVICES WILL BE CONSIDERED AS CHEATING BY THE INSTRUCTOR, YOUR EXAM WILL NOT BE GRADED AND YOU WILL BE REPORTED TO THE DEAN OF STUDENTS FOR CHEATING.
2. Place all bags, books, and other materials at the front of the room. DO NOT PLACE THEM AT YOUR FEET OR IN A CHAIR NEXT TO YOU.
3. DO NOT TALK to other students after I have begun to hand out the exam. If you have a question raise your hand and I will come to you.
4. DO NOT read the test paper until so instructed and do not write on the test paper until you are told to begin the exam.
5. If you are late, do not disturb your colleagues in the class, take your seat as quietly as you can; I will bring your exam to you. NOTE: IF YOU ARRIVE MORE THAN 5 MINUTES LATE TO AN EXAM I RESERVE THE RIGHT TO NOT ALLOW YOU TO TAKE THE TEST IF I BELIEVE THAT YOU WILL DISTURB THE OTHER STUDENTS IN THE CLASS.
6. Make a plan of how you will complete the exam. Attempt the questions you find easiest first, get the points “in the bag.” Do not spend too much time on each question. If you cannot answer the question after a reasonable amount of time, make a note by the question and come back to it later if you have time.
7. Turn in all parts of the exam unless instructed otherwise. DO NOT REMOVE THE STAPLES OR SEPARATE THE PAGES OF THE EXAM.
8. If you finish the exam before the allotted time, check your answers, hand in your exam, and leave the room without disturbing your colleagues. NOTE: STUDENTS COMPLETING THE EXAM IN THE LAST TEN MINUTES OF CLASS MUST REMAIN IN CLASS UNTIL THE END OF THE CLASS TIME. I do not want students disturbing others attempting to complete the exam.
9. Stop writing PROMPTLY when time is called. Continuing to write after time is called will result in your paper NOT BEING ACCEPTED FOR GRADING!
10. You may leave the room to use the restroom and/or water fountain, but only one student at a time can leave the classroom.
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