Calumet College of St.
Joseph
SYLLABUS FOR
ACCOUNTING FOR MANAGERS
Term: Spring, 2002-2003 January 6 -
April 16, 2002
Course Number: BUS 300A
Instructor: Mr. George Grzesiowski
Office Phone: (219) 473-4283
E-mail: ggrzesiowski@ccsj.edu
Home Phone: (219)362-1696
Home
E-mail: grzz@csinet.net
|
Day |
Times |
|
Monday |
10:30AM
– 4:30 PM |
|
Tuesday |
10:30
AM – 11:00 AM 3:30PM
– 7:00PM |
|
Wednesday |
By
appointment |
|
Thursday |
10:30AM
– 4:00PM |
|
Friday |
10:30
AM – 11:00AM 3:30PM
– 6:30PM |
Course Time: Tuesday and
Friday 8:50 a.m. – 10:20 p.m.
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.
Class Policy on Attendance:
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.
Class Policy For
Assignments:
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.
Student Responsibilities:
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.
One
test retake is allowed during the semester (excluding the final exam). The retake option may be used to make up a
missed exam.
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.
Class
Policy on Electronic Devices: (Optional)(Cell phones, Beeper, Pagers…etc.)
Keep on silent ring or message.
Classroom Behavior
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.
Examples of improper behavior: lateness, leaving early, disrupting class by leaving and returning, headphones, lack of participation. Such behavior is disrespectful to your instructor and fellow students. Such items can and will affect your participation points.
Learning
Outcomes/ Competencies:
Students in this course will:
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.
Assessment:
Exams
(3 exams) 60% of grade
Class
participation/collaboration/attendance 10%
of grade
Homework
problems 20%
of grade
Project 10% of grade
100%
Grading Scale:
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
Center
for Academic Excellence:
Tutoring
assistance is free to all students of Calumet College of St. Joseph. Call the
Center for Academic Excellence (CAE), to make an appointment at 473-4287. The
Center has experienced and well-trained tutors in most subject areas to help
students who are struggling in a course or who are doing well and would like to
do better. Regular weekly tutoring sessions are likely to improve your grade.
Statement
of Plagiarism:
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. (Academic Planner 2001/2002 p.27)
Citation
Guidelines:
Calumet College
of St. Joseph adheres to citation guidelines as prescribed by the particular
discipline (i.e., MLA, APA, and 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.
Withdrawal
from Classes Policy:
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. Written request for withdrawal
must be received by the Registrar 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.
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).
Week Class Date Topic-Assignment
1 1/7-10 Introduction
to Course
Chapter
1 Introduction to Business Accounting
2 1/14-17 Finish Chapter 1
Chapter
2 Business reporting under Accrual Accounting
3 1/21-24 Chapter 3, Accounting for Merchandising Businesses
4 1/28-31 Appendix D Double Entry Accounting
Systems
Chapter 4, Cash
5 2/4-7 Chapter
4, Review 1-4
Exam 1 Chapters 1-4
6 2/11-14 Chapter 5, Accounts Receivable and
Inventory
Chapter
5
7 2/18-21 Chapter 6, Fixed Assets and
Intangible Assets
Chapter
6
8 2/25-28 Chapter 7, Liabilities and
Stockholders’ Equity
Chapter
7
9 3/4-7 Chapter
8, Financial Statement Analysis
Chapter
8
Assign
project
10 3/11-14 Chapter
9, Accounting for Manufacturing Businesses
Review
11 3/18-21 Exam
2, chapters 5, 6, 7, 9 (not Chapter 8)
Chapter
10, CVP Analysis
12 3/25-28 Chapters10
&11
13 4/1-4 Chapter
12
14 4/8 Chapter
14
15 4/15 Exam
3 Chapters 10, 11, 12 14
not
covered 13 & 15