Textbook:



Acct 2301.002Principles of Financial AccountingSpring 201811:00 – 12:20 T and RInstructor:Jennifer Reynolds, MST, CPABus 126JReynolds@UTTyler.edu903-565-5734Office Hours:M- 3:00pm – 5:30 pm T - 9:30am – 10:50amR – 9:30am – 10:50amI just wanted to be a businessman, and to me, the best way to understand business was to be an accountant.Aubrey McClendon (billionaire, American Energy Partners, Chesapeake Energy Corp) Preferred means of communication: Unless circumstances beyond my control preclude me from doing so, I will be available in my office during the office hours listed above. All other communication should be first, via email, and as a last resort, via my office phone. I monitor my email very frequently and should be able to respond within 24 hours M-F and within 48 hours on the weekend.Evaluation:AssignmentAssignment Percent of gradeCourse AverageGradeExam 120%90% and aboveAExam 220%80% to 89.99%BExam 320%70% to 79.99%CExam 4 (Comp. Final)25%60% to 69.99%DHomework Average10%59.99% and belowFAccounting Cycle Problem5%I will drop your lowest homework assignment (1 assignment). Therefore, there are NO makeups and I do not accept late homework assignments for any reason. Note that the accounting cycle problem is NOT a homework assignment that can be dropped. Course Description: An introduction to the financial statements and their use in decision making. Topics include the accounting cycle, concepts and principles used in recording equity, revenues and expenses and internal controls. Prerequisite: None Course Objectives: Identify the four principal financial statements and their users and determine the relationship among them. Determine how financial accounting information is communicated through financial statements including the importance of the notes to the financial statements. Demonstrate how business transactions affect the accounting equation and the financial statementsDefine the accounting cycle, construct journal entries, and construct the related basic financial statements Identify the components, responsibilities and limitations of internal controlExplain the financial statement effects and tax effects of inventory cost flow assumptions and analyze management of inventory using the ratiosIdentify the major accounting issues with respect to noncurrent assets including the allocation of cost to expense over time and calculate depreciation and amortization of assets. Describe the nature of bonds and why the market value of a bond moves inversely with changes in interest rates and understand the relationship of the bond valuation to the time value of money. Compute a bond’s value. Indicate the transactions that affect stockholders’ equity and evaluate company performance using information on stockholders’ equityClassify transactions for the statement of cash flows and relate that statement to the income statement and balance sheet.Define the significance of the independent auditor’s report. Required Course Materials: Textbook: Financial Accounting 4th edition Authors Spiceland, Thomas and Herrmann. Published by McGraw-Hill Irwin. You will not be able to use any other edition besides the 4th edition. You must purchase the Connect access code in order to complete online homework and quizzes. (Or just purchase the access code for Connect and use the eBook) ISBN13: 978-1259307959: Please see my video in Canvas before purchasing as there are several different options for you to purchase this book and the Connect access.The eBook with Connect access is the cheaper option but most students find it much easier to use and follow along in class with an actual hardback textbook. Be aware that if you choose to only purchase the Connect code and use an ebook, the code is only valid for 6 months. Information that must appear in each course syllabus: Includes UT Tyler Honor Code, Student Rights and Responsibilities, Campus Carry, tobacco-Free University, Grade Replacement Policies, Course Drop Policies, Disability Services, Absences due to religious observances and university sponsored events, SS and FERPA, Evacuation, Student Standards of Conduct, and other resources). distribution of copyrighted material may subject students to civil and criminal penalties under the Federal Copyright law. The University of Texas System maintains its copyright policy at?UTS107, "Use of Copyrighted Materials." If you are a member of a UT institution community (faculty, staff, or student), click the appropriate link to view frequently-used?copyright agreements,?courseware agreements, and?software standard agreements. Because copyright law is fluid, evolving, and fact-specific, contact an attorney for assistance on particular issues. UT institution community members may contact the?Office of General Counsel?for guidance.Links to the UT Tyler Writing Center and to the Purdue University Online Writing Lab (OWL). Students are encouraged to use the resources for instruction on grammar, punctuation, style, formatting and citation.uttyler.edu/writingcenter/ and Helper Applications UT Tyler online courses use Java, JavaScript, browser plug-ins, helper application and cookies. It is essential that you have these elements installed and enabled in your web browser for optimal viewing of the content and functions of your online course. Always ensure that you are using the most update version for the browser you choose to access the online learning content. NOTE: Mozilla Firefox is the recommended browser for Blackboard. (URL: ) ? Adobe Reader allows you to view, save, and print Portable Document Format (PDF) files. (URL: ) ? Java Runtime Environment (JRE) allows you to use interactive tools on the web. (URL: ) ? Adobe Flash Player allows you to view content created with Flash such as interactive web applications and animations. (URL: ) ? QuickTime allows users to play back audio and video files. (URL: ) ? Windows Media Player allows you to view, listen and download streaming video and audio. (URL: ) ? RealPlayer allows you to view and listen to streaming video and audio.(URL: )Acct 2301 Spring 2018 Schedule NOTE: Any due date or assignment/project is subject to change at any time by the professor. Any changes will be announced in class and via Canvas announcement at least one week prior to due date. Due dates for the entire semester are visible on the 1st day of class. WeekDateDay?11/16/2018TuesdayCh 1?1/18/2018ThursdayCh 1?1/21/2018SundayCh 1 homework due in Connect21/23/2018TuesdayCh 2?1/25/2018ThursdayCh 2?1/28/2018SundayCh 2 homework due in Connect31/30/2018TuesdayCh 3?2/1/2018ThursdayCh 3?2/4/2018SundayCh 3 homework due in Connect42/6/2018TuesdayExam review.?2/8/2018ThursdayEXAM 1 (ch 1-3)52/13/2018TuesdayCh 4?2/15/2018ThursdayCh 4?2/18/2018SundayCh 4 homework due in Connect62/20/2018TuesdayCh 5?2/22/2018ThursdayCh 5?2/25/2018SundayCh 5 homework due in Connect72/27/2018TuesdayCh 6?3/1/2018ThursdayCh 6?3/4/2018SundayCh 6 homework due in Connect83/6/2018TuesdayEXAM 2 (Ch 4, 5, 6)?3/8/2018ThursdayCh 7 - - pick groups and pass out projects. If you are not in class it is YOUR responsibility to find a partner. No singles allowed.93/13/2018TuesdaySPRING BREAK?3/15/2017ThursdaySPRING BREAK103/20/2018TuesdayCh 7?3/21/2017WednesdayCh 7 homework due in Connect?3/22/2018ThursdayCh 8113/27/2018TuesdayCh 8 and start Ch 9?3/28/2018WednesdayCh 8 homework due in Connect?3/29/2018ThursdayCh 9- Project due beginning of class. No late work accepted. Only one project per team allowed to be turned in. ?4/1/2018SundayCh 9 homework due in Connect124/2/2018MondayLAST DAY TO DROP!?4/3/2018TuesdayRecap ch 7, 8, and 9?4/5/2018ThursdayEXAM 3 (Ch 7, 8, 9)134/10/2018TuesdayCh 10?4/12/2018ThursdayCh 10?4/15/2018SundayCh 10 homework144/17/2018TuesdayCh 11 ?4/19/2018ThursdayCh 11 & Ch 12?4/22/2018SundayCh 11 homework due in Connect154/24/2018TuesdayCh 12?4/25/2018WednesdayCh 12 homework due in Connect?4/26/2018ThursdayReview for Finals16??Final exam TBA ................
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