TR 9:30 am - 10:50 am
General Learning Goals:
Mastery of generally accepted principles as they relate to accounting for stockholders equity, income measurement, income taxes error corrections, and cash flows. There will be instruction on theoretical concepts and practical applications during the class periods. Students will master this knowledge through completing assigned homework problems and other material. The student’s ability to master this knowledge will be assessed during in-class exams.
Course Specific Learning Goals: After completing this course, students should be able to:
Value and report contributed capital and retained earnings
Compute earnings per share
Value and report the income activities of the business
Measure and report the value of net assets
Account for income taxes
Account for postemployment benefits
Account for and report accounting changes and errors of prior periods
Prepare a statement of cash flows
Grading and Evaluation:
An average of at least 90% results in a grade of A, 80-89% B, 70-79% C, 60-69% D, <60% F.
Your attendance, participation, and attitude will also be considered.
Regular attendance is expected and roll will be taken. Students with more than 3 unauthorized absences may be dropped from the course and receive a grade of WF or F depending on the date the course is dropped. (Please refer the MSU Student Handbook for Class Attendance Policy and Authorized Absences as well as the Undergraduate Catalog.) Attendance will be taken at random times during class. Any student not in class when attendance is taken will be counted absent for the day. Students who are absent the class period after a major exam will forfeit any ‘difficulty’ points added to the exam score.
Missed Quiz or Examination Policy: Only one missed exam can be made up. In cases where a make-up exam is allowed (see University Class Attendance Policy), the final exam score will be used to assign a grade for the missed exam. There will be no opportunity to make-up a missed quiz or the final exam.
Incomplete Grade Policy: A grade of "incomplete" is given only in the case of emergencies, and complete documentation for the situation is required. The rare case of an “incomplete” must be satisfied within 30 days of the beginning of the next long semester.
Extra Credit Policy: There are no opportunities for extra credit in this class.
Exam Requirements: In order to take exams, the student is responsible for having:
Syllabus Change Policy:This syllabus is a guide for the course and is subject to change. Syllabus changes will be communicated via WebCT.
Other Policies: The University expects that students, as mature members of the academic community, will adhere to the highest standards of personal and academic integrity and taste. All acts of academicdishonesty will result in a failing grade for the course, and the College and/or University may take further action. Please note that I take this policy very seriously. For the University policies on academic integrity, refer to the MSU Student Handbook for a discussion on Standards of Conduct.
The university’s disability policy is located at http://students.mwsu.edu/disability/index.asp. Students with a disability must be registered with Disability Support Services before classroom accommodations can be provided.
Classroom Behavior: Refer toMidwestern State University’s Code of Student Conduct contained in the Student Handbook.
Questions Regarding Course Grade: Grades are confidential by law. Therefore, grades will be posted only on WebCT for this class.