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Principles of Financial Accounting
发布时间:2023-07-11
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Principles of Financial Accounting
Course Description
The study of the generation and interpretation of accounting information as a basis for financial statement analysis and management decision-making.
Course Objectives
Course objectives: The course objective is to learn to read, understand, and analyze financial statements. The course adopts a decision-maker perspective of accounting by emphasizing the relation between accounting data and the underlying economic events that generated them. The course focuses initially on how to record economic events in the accounting records (i.e., bookkeeping and accrual accounting) and how to prepare and interpret the primary financial statements that summarize a firm's economic transactions (i.e., the balance sheet, the income statement, and the statement of cash flows). After taking this course, you will be able to:
• Describe the accounting information system and the external financial reporting process.
• Construct an accounting information system, including processing business transactions, considering internal controls, and generating financial statements.
• Interpret the information contained in published financial statements.
• Identify areas of choice in financial accounting principles and estimates.
• Describe issues related to income measurement, financing and investing, and financial reporting and analysis.
Course Requirements and Grading
1. Summary of Course Grading:
Course Components |
Points |
Weight % (Rounded) |
Course Orientation and Syllabus Quiz |
10 |
1% |
Practice exams (3 x 56.66 points each) |
170 |
21% |
Cumulative final exam |
320 |
40% |
SmartBook “SB” (11 assignments, 5 points each, drop lowest) |
50 |
6% |
Concept Overview Videos “COV” (11 assignments, 5 points each, drop lowest) |
50 |
6% |
Homework assignments (11 assignments, 10 points each, drop lowest) |
100 |
13% |
Chapter assessments (11 assessments, 10 points each, drop lowest) |
100 |
13% |
Total required course points |
800 |
100% |
Extra Credit Opportunities |
|
|
Continuous Problem (11 assignments, 2 points each, drop lowest) |
20 |
3% |
Critical Thinking Problems (6 assignments, 2 points each, drop lowest) |
10 |
1% |
Total possible course points |
830 |
104% |
Course Orientation and Syllabus Quiz (10 points)
Before the first day of class, please complete the course orientation.I have created four graded assignments (10 points):
1. Syllabus quiz (3 points)
2. Introduction to Connect concept overview videos (2 points)
3. Introduction to completing Connect homework assignments ((2 points)
4. Introductions video via Kaltura and posted in the General Discussion Board (3 points) Practice Exams (PEP) (170 points)
Practice Exams are 56.66 points each and are intended to give you a chance to assess your progress three times during the five-week period. There are NO MAKE-UPS for the Practice exams. You will use Proctorio to take these practice tests (see more information about Proctorio in this syllabus and in the Orientation Course).
1. PEP 1 (chapters 1 – 4): Weekend # 2. Opens Saturday (8:00 AM); Closes Sunday (8:00 PM)
2. PEP 2 (chapters 6 – 9): Weekend # 4. Opens Saturday (8:00 AM); Closes Sunday (8:00 PM)
3. PEP 3 (chapters 10 - 12): Week # 5. Opens Wednesday (8:00 AM); Closes Thursday (8:00 PM)
Note: These practice exams are designed to be challenging! You will have two hours and one attempt. Each question is selected from a pool of related questions; therefore, your classmates will not have the same exam. Please be sure you are thoroughly prepared before starting!
Cumulative Final Exam (320 points)
Your final exam is scheduled for the last day of class and will be held online. You will use Proctorio to take this exam (see more information about Proctorio in this syllabus and in the Orientation Course).Your test will be open for 12 hours (8 AM to 8 PM). You will have two hours to complete 50 multiple-choice questions. Your final exam will be based on the textbook, homework assignments, practice material, and practice exams.
Note: As this is a cumulative exam covering 11 chapters, I cannot stress enough that it is extremely critical that you have a continuous preparation during the five-week semester period.
Assignments
All assignments can be found in their respective module, or under "Connect Assignments" in the lefthand navigation bar. I have designed the homework assignments to help you navigate through the course using a predictable, manageable routine. Specifically:
• Smartbook – SB (50 points) SB is an interactive study tool that will create a personalized study path customized to your individual needs. SB helps you study more efficiently by delivering an interactive reading experience through adaptive highlighting and review.
• Concept Overview Videos - COVs (50 points) COVs provide engaging narratives of key topics in an interactive online format. They follow the structure of the text and are organized to match chapter learning objectives. The COVs provide additional explanation and enhancement of material from the text chapter, allowing you to learn, study, and practice with instant feedback at your own pace.
• Assigned Homework Problems (100 points) Homework is due for every chapter – refer to course outline of assignments
• Chapter Assessments (100 points) test your understanding of the chapter and Homework. These assessments are similar to your Assigned Homework, except they are timed and test your knowledge of the chapter materials.
• Optional Extra-credit. These Problems will Remain Open in Connect Until the Last Day of Class.
➢ Continuous Problem (20 points). This problem follows a business start-up and aligns with the
material covered in each chapter.
➢ Critical Thinking Problems (10 points). These short videos capture interesting topics to help you
see how helpful accounting is in the real world.
Grading Scale:
Points |
Average |
Grade |
|
744-800+ 93- 100% |
A |
||
720-743 |
90-92% |
|
|
696--719 |
87-89% |
B+ |
|
664-695 |
83-86% |
B |
|
640-663- |
80-82% |
|
|
616-639 |
77-79% |
C+ |
|
584-615 |
73-76% |
C |
|
560-583 |
70-72% |
|
|
536-559 |
67-69% |
D+ |
|
504-535 |
63-66% |
D |
|
480-503 |
60-62% |
|
|
< 479 |
< 60% |
F |