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The University of Tennessee at Martin College of Business & Public Affairs Department of Accounting, Finance, Economics and International Business Bachelor of Science in Business Administration Learning Objectives: (1) Develop an understanding of the global aspects of business. (2) Have an understanding of the ethical aspects of business. (3) Develop problem solving/analytical skills. Course Number: Accounting 300, Section 001 Course Title: Accounting For Non-Business Students Term, Level & Credit: Summer 2005, Undergraduate, 3 Credit Hours Course Description: Survey course in financial and managerial accounting with heavy emphasis on managerial use of accounting information. May not be taken for credit by business students. Credit may not be counted both for ACCT 201-202 and ACCT 300. Prereq: Junior standing. Course Text & Required Materials: Marshall, David H., Wayne W. McManus & Daniel F. Viele, Accounting: What the Numbers Mean, Published by McGraw-Hill, 6th. Edition Student Study Resource: Study Outlines, Solution to Odd-Numbered Problems, & Ready Notes. Course Objectives: (1) To acquaint the student with the accounting profession and the work of accountants. (2) To develop the student's ability to analyze accounting and financial information including reading financial reports. (3) To develop in each student an appreciation of the usefulness and limitations of properly prepared financial statements and management reports for both internal and external use. Student Outcomes: (1) Students should be able to understand and interpret the basic financial statements prepared by management for external user. (2) Students should be able to analyze the performance of profit making entities to make investment and credit decisions. (3) Students should be able to understand the role of managerial accounting in facilitating the decision making process. (4) Students should be able to understand the way cost behave and how the effect the performances of a firm. Course Requirements: (1) Students are responsible for reading each chapter and preparing assignments from the text. All assignments are due on the date specified by the course instructor. (2.) Students are expected to attend class on a regular basis and participate in class discussion. They are encouraged to not miss scheduled tests unless seriously ill or for an unavoidable emergency. Make-up tests will be given only for justifiable reasons Attendance Policy: You are strongly encouraged to not miss classes. One (1) point will be deducted from your total grade points for each missed class after the first three misses. You are expected to be in class and seated on time. Grades: Your grade in this course will be determined by your combined grade point totals from major tests and assigned homework problems. Test dates are indicated on the class schedule. Each test counts 100 points. Homework counts 50 points. The University of Tennessee at Martin College of Business & Public Affairs Department of Accounting, Finance, Economics and International Business Course Schedule Sheet Course Number, Section, Semester: Accounting 300, Summer 2005 Instructor: Dr. Ronald W. Kilgore Office Location: Business Administration Building, Room 138 Office Telephone: 731-881-7240, Accounting Office 731-881-7226 Email Address: [email protected] Office Hours: Posted Homework Instructions: The homework column lists those problems that must be turned in for grading. Homework should be turned in as completed. Chapter homework is required to be turned in by test time on the day of the test covering chapter material. Any unsatisfactory homework may be reworked but must be turned in before the next test. Homework for chapter 14 and all reworks from test 3 will be due by 3:00 p.m. Wednesday July 5, 2005. It is the student’s responsibility to contact my office concerning any discrepancies. Do not wait until the end of the semester to reconcile any differences. The burden of proof concerning completed homework assignments falls upon the student. Do not throw away any homework until you are sure it has been graded and properly recorded. The grade distribution for the course is: 90 -100% = A, 80 - 89% = B, 70 - 79% = C, 60 - 69 =D, and 00 -59% = F. “Any student eligible for and requesting academic accommodations due to a disability is requested to provide a letter of accommodation from P.A.C.E. or Student Academic Support Center within the first two weeks of the semester." Day 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 Topic Covered Accounting- Present and Past Financial Statements and Accounting Concepts/Principles Continued Fundamental Interpretations Made From Financial Statement Data The Bookkeeping Process and Transaction Analysis TEST 1 Accounting for and Presentation of Current Assets Accounting for and Presentation of Property, Plant, and Equipment, and Other Noncurrent Assets Accounting for and Presentation of Liabilities Accounting for and Presentation of Owners’ Equity Continue Test 2 The Income Statement and Statement of Cash Flows Financial Statement Analysis Continue Managerial Accounting and Cost-Volume-Profit Analysis Cost Accounting and Reporting Systems Test 3 Cost Analysis for Planning Continue Cost Analysis for Control Cost Analysis for Decision Making Continue Final Reading Assignment Chapter 1 Chapter 2 Class Problems E2 Homework Problems E2 E1 P11*P16 E4*P12*P15* C17 P12 P11*P16 Chapter 4 E1*E7*E11* E12 E2*E8*P20 Chapter 5 E2*E4*E8* P21*P25 E1*E7*E14* P16 Chapter 3 Chapter 6 Chapter 7 Chapter 8 E1*E5*E9* E19*P24 P19*P21 Homework Due E1*E3*E7*P22 E2*E8*E13*P20 E2*E6*E10 E6*E10*E18 P25*P27 Chapter 9 Chapters 11 Chapter 12 Chapter 13 E6*P18*P21 P22 E4*P7*P9 E2*E5*E8* E10*P12 E2*E4*E8*E9 *P15 Chapter 14 E6*E8*P17 Chapter 15 Chapter 16 E2*E4*E6*E9 E4*E6*E7* P21*P23 Homework Due E5*E15*P17*P22 E3 P12 E6*P11*P14 E3*E7*E10 Homework Due E2*E5*P18 Homework Due