Business 1A - Financial Accounting

Course Syllabus – Spring 2009

(Section 3040)

Dr. Tim Miller, Ed.D., MBA, MA, CPA

Office # 114 in the Division of Business

Office Phone 1-310-660-3777. Call to arrange an appointment to meet with me, or simply see me in class. I make myself available to students during and after every class.

Office Hours: MW 8:36-9:36 pm; TTH 11:36-12:06; T 12:06-1:06 (online)

Textbook: Financial & Managerial Accounting: The Basis for Business Decisions, 14TH Edition, by Williams, Haka, Bettner & Carcello, Published by McGraw-Hill Irwin, © 2008. The textbook should include an access code for Homework Manager Plus which is a McGraw-Hill online resource for students to study and do homework that is assigned from the textbook. (Note: Business 1A covers Chapters 1-12.)

Grading is based on the following:

Test-Chapters 1 & 2 (group) 100 points

Test-Chapters 3 & 4 (group) 100 points

Midterm Exam #1 Chapters 1 – 4 (on your own) 200 points

Test-Chapters 5 & 6 (group) 100 points

Test-Chapters 7 & 8 (group) 100 points

Midterm Exam #2 Chapters 5 – 8 (on your own) 200 points

Test-Chapters 9 & 10 (group) 100 points

Test-Chapters 11 & 12 (group) 100 points

Final Exam #3 Chapters 9 – 12 (on your own) 200 points

Sub-Total –Maximum Exam Points Possible 1,200 points

Required Chapter Homework Points (See next page) 100 points

Total Points Possible 1,300 points

Extra-Credit Points may be Earned as Follows:

Do Additional Chapter Homework (See next page) maximum 100 points

Do Comprehensive Problem #1 (pp. 244-45) maximum 30 points

Do Comprehensive Problem #2 (pp. 390-91) maximum 30 points

Total Extra-Credit Points Possible 160 points

Grading Scale:

≥ 1170 points (1300 x 90%) = A ≥ 1040 points (1300 x 80%) = B

≥ 910 points (1300 x 70%) = C ≥ 780 points (1300 x 60%) = D

≤ 779 points (1300 x < 60%)= F

Regular Attendance is Required and is an Important Part of the Class. I take attendance at each class meeting and record tardies and absences. If you are absent more than four (4) times, you may be dropped from the class. Likewise, continued and excessive tardiness will not be allowed.

Cheating (by any means) will NOT be tolerated. Don’t do it! I will enforce the College Policy on student misconduct and cheating, which can include an automatic grade of “F,” dismissal from the class, and possible expulsion from the College.

Dr. Tim Miller, Ed.D., MBA, MA, CPA

Business 1A Homework

(Spring Semester 2009, Section 3040)

Brief Exercises (BE), Exercises (E), and Internet Cases are worth 1 point. Problems (P) are worth 2 points.

Chapter 1 E.1.2, 1.4, 1.7, 1.8

Internet Case 1.6

Chapter 2 E.2.2, 2.3, 2.6

P.2.2A, 2.4A, 2.5A(XL), 2.8A(XL)

Internet Case 2.8 (skip part e.)

Chapter 3 BE.3.2, 3.3, 3.4

E.3.5, 3.6, 3.7, 3.8, 3.11

P.3.3A(XL) (skip part c.), 3.4A(XL)

Internet Case 3.5

Chapter 4 E.4.2, 4.5, 4.7, 4.8, 4.14

P.4.2A, 4.4A(XL), 4.7A (only parts a., b. & f.)

Internet Case 4.5

Chapter 5 BE.5.3, 5.4, 5.5, 5.7, 5.8, 5.9

E.5.2, 5.4, 5.7, 5.10

P.5.4A(XL) (skip part b.)

Internet Case 5.5

Chapter 6 BE.6.3, 6.4, 6.5, 6.6

E.6.2, 6.3, 6.6, 6.8, 6.11 (part a. only)

P.6.1A(XL) (skip part c.), 6.5A(XL)

Internet Case 6.6 (skip part b.5. & b.6.)

Chapter 7 BE.7.2, 7.4, 7.5, 7.6, 7.7, 7.8, 7.10

E.7.5, 7.8, 7.9, 7.10, 7.13 (skip part d.), 7.14, 7.15

P.7.3A(XL), 7.4A(XL), 7.6A

Internet Case 7.5 (skip part b.)

Chapter 8 BE.8.1, 8.2, 8.3, 8.4, 8.5, 8.7, 8.8, 8.9, 8.10,

E.8.2, 8.5, 8.7, 8.9, 8.10, 8.13, 8,14

P.8.2A, 8.3A, 8.5A(XL) (skip part b.)

Internet Case 8.5

Chapter 9 BE.9.1, 9.2, 9.5, 9.6, 9.7, 9.9, 9.10

E.9.2, 9.4 (skip a.3.), 9.6 (skip b.), 9.7, 9.8, 9.9, 9.11, 9.13, 9.14

P.9.1A (only part c.), 9.2A(XL) (only parts a.1. & a.2), 9.4A, 9.6A, 9.7A (only part a.)

Internet Case 9.6 (Select only one company. Do only parts a.1. & a.3.)

Chapter 10 BE.10.2, 10.3, 10.5, 10.7, 10.9, 10.10

E.10.2, 10.3, 10.4, 10.5, 10.6, 10.7, 10.8, 10.10, 10.13

P.10.1A, 10.3A (skip part c.), 10.4A(XL), 10.5A, 10.6A(XL) (only part a.)

Internet Case 10.6 (only part a.)

Dr. Tim Miller, Ed.D., MBA, MA, CPA

Business 1A Homework (continued)

(Spring Semester 2009, Section3040)

Chapter 11 BE.11.4, 11.5, 11.6, 11.7, 11.8, 11.10

E.11.4, 11.5, 11.7, 11.8, 11.10, 11.12

P.11.4A(XL), 11.5A, 11.7A (part a. only)

Internet Case 11.6

Chapter 12 BE.12.1, 12.3, 12.4, 12.6, 12.7, 12.8

E.12.6, 12.7, 12.9, 12.13

P.12.4A(XL), 12.6A (skip part c.)

Internet Case 12.8

Comprehensive Problem #1 Susquehanna Equipment Rentals, pp.244-45.

Comprehensive Problem #2 Guitar Universe, Inc., pp.390-91.

How to Do Homework

You may do the Homework either (a) manually or (b) using Homework Manager Plus (HWM+). However, there are several Homework items that cannot be done using Homework Manager Plus, so those items, if you choose to do them, must be done manually. Or if you want, you can do all the Homework manually, but I recommend using Homework Manager Plus whenever possible. Homework using HWM+ is due no later than the day of the Mid-term Exam or the day before the Final Exam that covers that Chapter. See the Schedule on p.6.

A. Doing Homework Manually:

How to Manually Complete Homework Brief Exercises and Exercises: Brief Exercises and Exercises can be completed manually by writing your solutions on regular notebook paper.

How to Manually Complete Homework Problems:

Write you solutions on regular notebook paper. If you want, any Problem above followed by (XL) can also be solved using an Excel template located at the Online Learning Center (OLC) at: http://www.mhhe.com/williams_basis14e. After you have successfully solved the Problem, print out your answer and turn it in along with the other Homework that you have completed manually.

How to Manually Complete Homework Internet Cases:

Follow the instructions written in your textbook or complete the case by following the instructions at the Online Learning Center (OLC) at: http://www.mhhe.com/williams_basis14e. Click on Student edition, select a chapter, and then click on Internet Assignments. Turn in your written work.

Dr. Tim Miller, Ed.D., MBA, MA, CPA

For All Manually Completed Homework:

1. If you turn in Homework that you have manually completed, be sure to staple a Homework Cover Sheet on the front of everything you turn in. Turn in all your completed Homework for each Chapter in one bundle with the Homework Cover Sheet stapled on top. I will make these Sheets available to you.

2. Keep a record of all the points you earn for manually completed Homework on the Homework Points Record located on the back of this Syllabus. Save this record and any manual Homework that I have graded and returned to you. Near the end of the semester, I will collect from you your filled-in Homework Points Record!

B. Doing Homework using Homework Manager Plus:

How to Complete Homework Brief Exercises, Exercises, and Problems using Homework Manager Plus:

1. Homework Manager Plus can be accessed at: http://mh9.brownstone.net/classes/BUS1Asec3040sp08/

Register and sign in using the 20-character access code packaged with your Textbook. NOTE: All times in HWM+ are in Eastern Standard Time (EST)! Pacific Standard Time (PST) is three hours earlier! Eg., 11:55 pm EST is 8:55pm PST.

2. You have already purchased full use of Homework Manager Plus. It is a program that you can use to complete several (but not all) of the Homework items that I have assigned. It also automatically grades your work and records your Homework points earned in an electronic grade book. You can check your grades in this grade book whenever you like. Follow the instructions after you sign in to complete your Homework. Copy your points earned from the electronic grade book to the Homework Points Record at the back of this Syllabus.

3. Follow these guidelines (direct from the program developers) when using Homework Manager Plus:

Please include the following tips for students on your syllabus to help their experience be as seamless as possible.

(a) You can only do one thing at a time. You cannot view past results while you are in the process of taking an assignment. You cannot take two graded assignments at the same time.

(b) When trying to print an assignment use the browser’s Print Preview and Page Setup options to get the best output possible. You should switch from portrait to landscape, and should extend the margins as far as possible.

(c) Use the "Next", "Back", "Jump To", and "Save my work" buttons periodically to save and avoid timing out. If there is no activity within 60 minutes, Homework Manager will automatically log out your session.

(d) Click "Quit and Save" if you wish to work on your assignment at a later time without grading. Remember, you can only work on one open, ungraded assignment at one time.

(e) Don't copy and paste, this might enter illegal characters in your homework and prevent you from getting a grade.

How to Complete Homework that can not be done using Homework Manager Plus:

Unfortunately, some Homework items can not be completed using Homework Manager Plus. Therefore, complete those Homework items by following the instructions above at Doing Homework Manually.

Reminder: Be sure to turn in a Homework Cover Sheet on the front of Homework done manually. Also keep track of your points on the Homework Points Record (attached to the back of this Syllabus) which I will collect from you near the end of the semester.

Dr. Tim Miller, Ed.D., MBA, MA, CPA

Student Resources:

(1) Extra copies of this Course Syllabus are available by contacting me.

(2) The Online Learning Center (OLC) is located at: http://www.mhhe.com/williams_basis14e The Online Learning Center is a valuable resource for your studies. Click on Student Edition. There you can:

a) Review Chapter Learning Objectives,

b) Obtain Excel templates to solve selected Homework Problems marked in the Book as “Excel,”

c) Get Check Figures for all the Chapter Homework Problems,

d) Take True/False quizzes, grade them, and get instant feedback,

e) Take Multiple Choice quizzes, grade them, and get instant feedback,

f) See Full-Color Power-Point Lectures of every Chapter. These slides are narrated,

include the text narration, and are navigable.

g) Solve Internet Assignments,

h) Review Key Vocabulary Terms.

i) Access the entire e-Book.

(3) Homework Manager Plus is at: http://mh9.brownstone.net/classes/BUS1Asec3040sp08/ NOTE: All times in HWM+ are in Eastern Standard Time (EST)! Pacific Standard Time (PST) is three hours earlier! Eg., 11:55 pm EST is 8:55pm PST.

(4) Check Figures for all Homework Problems are at the Online Learning Center (OLC). In addition, I will give you the answers to every assigned Brief Exercise, Exercise, and Homework Problem to help you do your Homework.

Computer Component of Business 1a

Financial accounting

Students complete the course requirements by using the computer in a variety of ways that include the following:

(a) Students complete a variety of computer related assignments that include:

1) Solving and Studying selected Homework problems using Excel spreadsheet templates,

2) Solving and Studying selected Homework problems using Homework Manager Plus software,

3) Solving selected Homework problems requiring Internet access and research,

4) Accessing Working Papers of formatted Problem solutions.

5) Reading and Studying using the e-Book version of the textbook.

(b) Students study at the On-Line Learning Center where they:

1) Complete interactive self-paced Tests and Quizzes,

2) Review Chapter content via self-paced narrated lectures and Power-Point

Slide presentations,

3) Review Chapter Summary, Vocabulary and Learning Objectives,

4) Access Homework Problem Check Figures,

5) Do any necessary research.

Dr. Tim Miller

Business 1A, Financial Accounting

TENTATIVE SCHEDULE

(Spring 2009—Section# 3040)

Group Test #1 (Ch.1 & 2) and all related Homework done manually Due Mon. 3/2/2009

Group Test #2 (Ch.3 & 4) and all related Homework done manually Due Wed. 3/18

Mid-Term Exam #1 (Ch. 1-4) and last day to do Homework using HWM+ Mon. 3/23

Group Test #3 (Ch.5 & 6) and all related Homework done manually Due Mon. 4/6

Group Test #4 (Ch.7 & 8) and all related Homework done manually Due Mon. 4/27

Mid-Term Exam #2 (Ch. 5-8) and last day to do Homework using HWM+ Wed. 4/29

Group Test #5 (Ch. 9 & 10) and all related Homework done manually Due Wed. 5/13

Quizzes on Comprehensive Problems—Bring your Problem(s) to class Mon. 6/1

Group Test #6 (Ch. 11 & 12) and all related Homework done manually Due Wed. 6/3

Last day to do Homework using HWM+ Sun. 6/7

Final Exam (Ch. 9-12) and turn in filled-in “Homework Points Record” Mon. 6/8

Get Final Exam Score & Final Course Grade Wed. 6/10

Notes:

1) Chapter Homework done manually should be turned in on the day that the Group Test that covers those chapters is due. For example, manually done Homework for Chapters 1 & 2 should be turned in by Mon. 3/2 and for Chapters 3 & 4 by Wed. 3/18. Homework done using HWM+ is due no later than the day of the Mid-Term Exam that covers those chapters. For example, all Homework for Chapters 1 through 4 must be completed using HWM+ by 8:55pm on Monday 3/23. (However, for the Final Exam, HWM+ ends and the Homework for Chapters 9 through 12 is due the day before the Final Exam, i.e., by 8:55pm on Sun. 6/7.)

2) If you chose to do one or both of the Comprehensive Problems, (remember, they are not required but can be done for extra credit if you want), then you must bring your work to class on Mon. 6/1. I will give you a short 10 question “quiz” for each Comprehensive Problem that you have done. You simply look up the answers using your own work and write your answers on the quiz sheet. You do not need a Scantron, but you must bring your completed Comprehensive Problem so that you can use it to look up the answers. When done with the quiz, staple it to the front of your Comprehensive Problem and turn it in to me for grading.

Dr. Tim Miller Student Name______

Business 1A, Financial Accounting

Section Number______Date______

Note to Student:

Use this form to keep track of the points that you earn during the class for completed Homework. Turn in a copy of this Record near the end of the class to receive credit for your Homework. Always save manually completed Homework that I have returned to you to support the points that you have recorded below.