Accounting 230 Syllabus

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Accounting 231 Syllabus

Minnesota State University Moorhead                                                          
School of Business
Course Syllabus

 Accounting 231        3 credits                    Principles of Accounting I I              Spring 2012

School of Business Mission--

We provide a quality undergraduate business learning experience designed to prepare students for successful and responsible careers.  Faculty intellectual contributions are focused on learning and pedagogical research, discipline-based scholarship, and contributions to practice.  Through involvement in professional activities, the faculty also serves students, the University, and the community.

Student Learning Outcomes:
Students who graduate from Minnesota State University Moorhead with a major from the School of Business should be able to:
    * Exhibit basic knowledge of business principles and processes.
    * Write in a clear and professional manner.
    * Prepare and deliver an effective business presentation.
    * Demonstrate basic understanding of business from a global perspective.
    * Identify and analyze ethical issues in a professional context.  

Course Objectives:  To develop an understanding of the concepts of accounting, the application of the concepts to business, and the use of accounting information as a basis for decisions by management, stockholders, creditors and other users of financial information.  Students should be able to prepare and analyze an income statement, a balance sheet, a cash flow statement, and a statement of owner's equity.

Course Motto:  Cover mouth for cough or sneeze; wash hands often; no hand shakes (quick fist bumps ok?); stay home if ill!

Instructor:  James Hansen       e-mail hansenjd@mnstate.edu

Office: CB 204C               Office Phone:  477-2594

Office Hours:  9:00-11:30 M, W; 1:00-1:30 M, W; 9:30-10:30 T, TH; 1:00-3:00 T;  and by appointment.

Time and Location of class:   3:00-4:15 M, W, CB 203;             10:30-11:45 T, Th, CB 103

Text: Managerial Accounting, Garrison, Noreen, Brewer, McGraw-Hill Irwin, 14th edition, 2012.

 

On-line assignments:

HW: 10 to 22 point range per chapter; unlimited attempts, but a 1% value deduction for each attempt >1;  no points if due date and time is missed.

Exams:  There will be four exams, including the final.  Make-up exams are not automatic.  You must make prior arrangements and have a valid reason for missing an exam.  It is the student's responsibility to attend class and be aware of any changes that may occur during the course.

Extra Credit opportunities—

4 points--Register for the On-line Connect by January 18.
 7 points—Do not ask for due date extensions.  If you ask, you lose your 7 points and you will not get an extension.
28 points—Learn Smart.  See schedule for due dates.  This is a good way to review for exams and pick up points for doing what you will be doing anyway. You must do 100% of the assignment to get credit. 

 IMPORTANT REMINDER: Code of Academic Responsibility: Students are responsible for submitting their own work.  Students who cooperate on oral or written examinations or work without authorization share the responsibility for violation of academic principles, and the students are subject to disciplinary action even when one of the students is not enrolled in the course where the violation occurred. 

Students with disabilities who believe they may need an accommodation in this class, are encouraged to contact Greg Toutges, Coordinator of Disability Services at 477-2131 or 1-800-627-3529 (MRS/TTY), CMU 114 as soon as possible to ensure that accommodations are implemented in a timely fashion.

 

I love teaching accounting!

 

 Register for Online Connect

      1.   When you are ready to register, go to:

                     http://connect.mcgraw-hill.com/class/j_hansen_hansen_spring_2012

                     (Class name: Accounting 231 Hansen Spring 2012)

            and follow the registration steps.    

You need an access code that came with your new book or that you purchased separately.  Previous semester’s access codes will not work.   

  1.  Do not use the navigation buttons on your browser or you may produce unpredictable results and be unable to grade your assignment.
  1. If you miss an assignment deadline (except for medical reasons and a note from the clinic or Doctor), you get 0 points.

 

  1. The highest score is recorded, and correct answers are not available until after due date.

  

 

Please Come to Class On Time     (turn off cell phone, ie. No texting)

2012 Schedule The schedule is subject to change.  No Make ups for missed Due Dates!

Dates              Chapter                 Topic                                 Homework            Due Date      Cumulative Points Possible

M J-9                1                   Managerial Accounting                        No HW                
T J-10                                An Overview
__________________________________________________________________________________________________

W,M,W             2           Managerial Accounting                       16 pts. On-line___F-6                              16pts
J-11,18,23                          and Cost Concepts
 Th,T,Th                          
 J-12,17,19
__________________________________________________________________________________________________

W,M                3            Job-Order Costing                               18 pts. On-line___F-6                               34pts
J-25, 30
 T,Th                            
J-24, 26
__________________________________________________________________________________________________

W                    4          Process Costing                                    No HW  (but Learn Smart Due Feb-6)        
F-1                                  to page 146                                                                    6 bonus pts
 T                           
J-31
__________________________________________________________________________________________________

M    F-6                       Exam 1 100 points   (50 questions)            Bring Pencil and Calculator
Th   F-2
__________________________________________________________________________________________________

W,M                5        Cost-Volume-Profit Relationships           18 pts. On-line___F-29                           52pts         
F-8, 13
 T,Th                            
F-7, 9

W,M                6        Variable Costing                                      12 pts. On-line___F-29                            64pts         
F-15, 20                      and Segment Reporting
 T,Th                            
F-14, 16
__________________________________________________________________________________________________

W,M                7        Activity-Based Costing                            16 pts. On-line___F-29                            80pts         
F-22, 27
 T,Th                            
F-21, 23                                                                   Learn Smart  Due Feb 29   6 bonus points
__________________________________________________________________________________________________
 W    F-29                    Exam 2 100 points   (50 questions)           Bring Pencil and Calculator
T     F-28
__________________________________________________________________________________________________

M,W                8        Profit Planning                                        22 pts. On-line___A-11                           102pts         
M-5, 7
 Th, T                            
M-1, 6
__________________________________________________________________________________________________

M, W               9        Flexible Budgets                                      10 pts. On-line___A-11                           112pts         
M-19, 21
 Th, T                            
M-8, 20
__________________________________________________________________________________________________

M, W                10       Standard Costs                                     15 pts. On-line___A-11                             127pts         
M-26, 28
Th, T                            
M-22, 27
__________________________________________________________________________________________________

M, W               11        Decentralized Organizations                  12 pts. On-line___A-11                            139pts         
A-2, 4
 Th, T, Th                            
M-29, A-3, 5                                                      Learn Smart  Due April 11   8 bonus points
__________________________________________________________________________________________________

W    A-11                    Exam 3 100 points   (50 questions)           Bring Pencil and Calculator
T     A-10
__________________________________________________________________________________________________

M, W                12        Differential Analysis                               20 pts. On-line___May 1                         159pts         
A-16, 18
 Th, Th                            
A-12, 19
__________________________________________________________________________________________________

M, W                13        Capital Budgeting Decisions                  15 pts. On-line___May 1                          174pts         
A-23, 25
 T,Th                            
A-24, 26
__________________________________________________________________________________________________

M                     15        Financial Statement Analysis                 18 pts. On-line___May 1                           192pts         
A-30
 T                           
May 1                                                                            Learn Smart  Due May 1   8 bonus points
__________________________________________________________________________________________________

                                               Exam 4 100 points   (50 questions)           Bring Pencil and Calculator

3:00 M,W         May 7  3:00
10:30 T, Th       May 4  12:00
__________________________________________________________________________________________________ 

                               Points
Homework                192
Exams                       400
Participation              30    
  Total                       622       +28 Learn Smart bonus points, do not miss out on them; +4 for registration; +7 for don't ask.


*Eighty percent of success is . . . (Studies have shown that "A" students average one absence per semester, "B"--3,"C"--5,"D"--8.  Get the message?  (3 extra points for perfection).

Understanding:  A =  90%   B+ = 87-89%   B =  80-86%   C+ = 77-79%   C =  70-76%   D+ = 67-69%    D =  60-66%   F = ↓60%

 

Syllabus Quiz        Answer True or False

_____1.  If I miss the due date on my homework, no problem, I’ll just ask Hansen to extend the date.

_____2.  Quizzes and homework are only a few points, so it won’t matter if I skip a few now and then.

_____3.  Reading the textbook and doing chapter exercises is enough.  Coming to class is optional.

_____4.  Coming to class is enough.  Reading the textbook and doing chapter exercises is optional.

_____5.  If I lose on-line quiz or homework data because I didn’t follow directions, it’s probably someone else’s fault.

 

 

Answers:

1.        False, no extensions.

2.        False, homework is nearly 1/3 of your grade.

3.        False, you’ve been given a 5% gift—don’t waste it, besides we’ll have such fun!

4.        False, how would you repair a bicycle (ans.-you have to do it, to learn how to do it)?

5.        False.

 

 

 

 

 

 

 

 

Accounting 230/231--Power Point Slides

Accounting-230 Case-June

Accounting-231 Case

RMC In-class Case-May