Course Number: MGT 300A

Instructor: Mr. George Grzesiowski

Office: Room #516

Office Phone: (219) 473-4283

E-mail: ggrzesiowski@ccsj.edu

Home Phone: (219)362-1696 grzz@csinet.net

Monday 10:30AM – 7:00PM

Tuesday 8:30AM – 12:00PM

4:30PM - 7:00PM

Wednesday Meetings

Thursday 10:30AM – 12:00PM

Friday 8:30AM - 12:00PM

5:00PM - 6:30PM

Or, by appointment

This course is designed to explain how accounting data can be interpreted and used by managers in making decisions. This course may not be taken by Accounting majors to meet major requirements.

Prerequisites: MTH 160 or MTH 103

Textbooks: Survey of Accounting, Carl Warren, South Western, 2001.

Since your learning is my primary concern, it is imperative that anything preventing you from learning be discussed. Please feel free to make an appointment with me or call me so that I can help you keep on track.

If an instructor or other Calumet College of St. Joseph personnel find that a student has plagiarized or been involved in another form of academic dishonesty, the instructor or other personnel may elect to bring the matter up for judicial review. The maximum penalty for any form of academic dishonesty is dismissal from the College. The procedures for judicial review are listed under the section of CCSJ handbook that addresses student grievances.

Calumet College of St. Joseph adheres to citation guidelines as prescribed by the particular discipline (i.e., MLA, APA, Chicago Manual of Style or Turabian.). All of these guidelines are available in the Calumet College of St. Joseph library or bookstore. These texts outline how to cite references from a variety of sources, including electronic media.

After the last day for class changes has passed (see College calendar), students may withdraw from a course in which they are registered with permission from the faculty member conducting the course. A written request detailing the reason(s) for the withdrawal must be filed with the Registrar. The Registrar must receive written request for withdrawal by the last day of classes prior to the final examination dates specified in the catalogue. Written requests may be mailed to the Registrar or faxed to the College fax number 219-473-4259. Students are to make note of the refund schedule when withdrawing from courses. The request is forwarded to the faculty member, who makes the final determination to accept or deny the request. If the request is honored, the student will receive notification of official withdrawal; if denied, the notification will indicate why the withdrawal is disallowed. Note: Degree Completion Division (DCD) students should consult the DCD Student Handbook for information on DCD withdrawals.

An official withdrawal is recorded as a "W" grade on the student's transcript. Dropping a

Course without written permission automatically incurs an "F" grade for the course (see

Refund Schedule).

Attendance in class is an important priority. Accounting is a course that continues to build on the knowledge gained. It is not possible to understand and grasp the fundamentals being taught in later chapters unless the earlier chapters have been mastered. Missing classes will impede your progress.

Your class participation grade will be affected by attendance. If you are not here, you are not participating.

Students are expected to have read the chapter prior to the lecture. Each chapter will be explained and discussed. Concepts will be illustrated by working selected demonstration problems in class. Selected problems will be assigned as homework.

Homework problems will be checked in class. I will check your papers for completion. Late homework will be assessed a 50% late penalty.

It is expected that all students will be present on test days. If unavoidable circumstances prevent attendance, the test can be made up at the instructor’s discretion. It is the student’s responsibility to contact the instructor to make arrangements to make up the exam. Unexcused absences on test days will result in a 10% penalty.

One test retake is allowed during the semester (excluding the final exam). The retake option may be used to make up a missed exam without penalty.

All students no matter what their educational background, life/work experiences, have something to offer that will enrich our class. As instructors, we not only encourage participation, but also rely on it. As students, you should demand it, not only of yourselves, but also of your classmates. Our class is only as good as we make it.

The student is expected to treat the instructor and his/her fellow students with respect and courtesy at all times. This means giving full attention. No private conversations, no catching up on homework assignments, no naps. Such items can and will affect your participation grade.

Upon completion of this course the student will be able to:

1. Define accounting, the history of accounting, and its importance to management.
2. Understand Financial Statements, their meaning and limitations.
3. Interpret Financial Statements by using ratio analysis.
4. Understand the bookkeeping process and transaction analysis.
5. Be able to perform cash analysis and bank reconciliation.
6. Understand the concept of current assets and inventory costing using LIFO, FIFO, and average cost assumptions.
7. Explain the accounting for and presentation of Property, Plant, and Equipment, and other non-current assets.
8. Apply depreciation methods to plant assets.
9. Understand the accounting for and presentation of Owner’s equity.
10. Prepare and income statement and the statement of cash flows.
11. Understand the major differences between financial and managerial accounting.
12. Apply cost-volume-profit analysis.
13. Perform budgeting and performance reporting.
14. Understand standard costs and variance analysis.
15. Demonstrate competency in accounting by completing a financial statement analysis.

Exams (3 exams) 60% of grade

Class participation/collaboration/attendance 10% of grade

Homework problems 20% of grade

Project 10% of grade

100%

A: 92-100 A-: 90-91 B+: 88-89 B: 82-87 B-: 80-81 C+: 78-79

C: 72-77 C-: 70-71 D+: 68-69 D: 62-67 D-: 60-61 F: 59 & below

M-1/8 Introduction to Course

R-1/11 Chapter 1 Introduction to Business Accounting

M-1/15 Finish Chapter 1, Begin Chapter 2

R-1/18 Chapter 2 Business reporting under Accrual Accounting

M-1/22 Chapter 3

R-1/25 Chapter 3, Accounting for Merchandising Businesses

Appendix D

M-1/29 No Class

R-2/1 Chapter 4, Cash

M-2/5 Chapter 4, Review 1-4

R-2/8 Exam 1 Chapters 1-4

M-2/12 Chapter 5, Accounts Receivable and Inventory

R-2/15 Chapter 5

M-2/19 Chapter 6, Fixed Assets and Intangible Assets

R-2/22 Chapter 6

M-2/26 Chapter 7, Liabilities and Stockholders’ Equity

R-3/1 Chapter 7

M-3/5 Chapter 8, Financial Statement Analysis

R-3/8 Chapter 8

Assign project

M-3/12 Chapter 9, Accounting for Manufacturing Businesses

R-3/15 Chapter 9, Review

M-3/19 Exam 2, chapters 5, 6, 7, 9 (not Chapter 8)

R-3/22 Chapter 10, CVP Analysis

M-3/26 Chapters10, Begin Chapter 11 Differential Analysis

R-3/29 Chapter 11

M-4/2 Chapter 12, Budgeting

R-4/5 Chapter 12

R-4/12 No Class – Easter Break

M-4/16 Final Exam Chapters 10, 11, 12 14

Optional Chapters 13 & 15