ACCT 500: FINANCIAL ACCOUNTINGSPSS

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Java Python ACCT 500: FINANCIAL ACCOUNTING

Course Description

Accounting is the primary means for communicating the economics of any business. Managers must understand the concepts and language of accounting in order to use this critical tool effectively for communication, monitoring, and resource allocation.

This course is intended to develop a sufficient understanding of basic concepts underlying financial. It explains how accounting information is accumulated, and how such information is presented in the form. of financial statements. It provides MBA students with an understanding of accounting terminology and methods so that financial statements published in corporate annual reports can be interpreted, analyzed, and evaluated. The course is oriented primarily towards managers and other users of financial statements.  It provides an understanding of the ways in which financial reports influence decisions by managers, investors, creditors, and government.

Course Materials -- REQUIRED

Financial Accounting (11th Edition), by Robert Libby and Patricia Libby and Frank Hodge, McGraw Hill Publishers

Day 1 Digital Access program

This class is enrolled in the Day 1 Digital Access program. This means that your required textbook will be delivered digitally through Canvas and will be charged to your CSULB student account unless you actively opt out by the deadline. Please visit the Day 1 Digital Access content module in Canvas for details on access, price, and the opt out deadline. If you are purchasing the textbook elsewhere, please make sure to opt out by the deadline. If you have any questions, please visit www.csulb.edu/d1da or contact[email protected].

RECOMMENDED

Wall Street Journal, Business Week, Financial Times, SEC website, FASB website & company web sites mentioned in class

Learning Objectives

The learning goals of Accounting 500 include:

1.   Critical Thinking:  Students will be able to demonstrate learning, critical thinking, and

problem-solving skills.  More specifically, students will be able to understand the role of accounting information in investing and lending decisions and how accounting information impacts business strategy.

2.   Quantitative and Technological Skills: Students will possess quantitative and

technological skills enabling them to analyze, interpret, and communicate business data effectively and to improve business performance.  Students will be able to construct financial statements from business transactions, apply basic accounting principles, and perform. basic financial statement analysis.

3.  Management-Specific Learning Goals:  Students will be able to demonstrate

understanding of all business functions, practices, and related theories and be able to integrate this functional knowledge in order to address business problems.  More specifically, students will gain competency and knowledge in solving complex business problems.

Mode of delivery and Technological Requirements

This course is conducted entirely through “Alternative Modes of Instruction”, using both synchronous online and asynchronous learning. Students will access the course material and activities on Canvas, Connect (Publisher) via Canvas and participate in synchronous class meetings via Zoom. All students must have access to a computer or other device with Internet functionality and webcam to access Canvas and Zoom, participate in class activities, and complete assignments. Students must also have access to Internet speed sufficient to interact in synchronous meetings.

Students who experience unexpected technical issues for a class session or assignment will have an opportunity to make up missed work. Students who experience technical issues during a synchronous meeting or with an assignment should notify me via email as soon as possible.

To access this course on Canvas and Zoom, students will need access to the Internet and a supported web browser (Safari, Google Chrome or Firefox). Log in to Canvas with your CSULB Campus ID and Beach ID password. Once logged in, you will see the course listed in the My Courses widget; click on the title to access the course. To access Zoom, first install the latest version of the Zoom app on your device. Use the link provided and/or sign in using your CSULB Campus ID and Beach ID password via Single Sign On to create or join a Zoom session. If you need technical assistance during the course or need to report a technical issue with Canvas or Zoom, please contact the Technology Help Desk.

The university is planning to provide an in-person computer lab in the University Student Union during 2020-21 and the opportunity to borrow laptops and/or Wi-Fi hotspots, if needed. For laptops, call 562-985-5587, Mo-Fri, 8 am – 5 pm. A map of campus Wi-Fi coverage is here.

Grading

Your performance in the class will be evaluated as follows:

Requirement	Points
Homework Assignments (6@40pt)	240
Quizzes (5@52pt)	260
Group Cases (2@120pt)	240
Final Exam	260
Total	1000

The letter grades for the class will be approximately assigned as per the following scale:

Percentages	Letter grade
90-100	A
80-89	B
70-79	C
60-69	D
Below 60	F

Participation

This course will be taught using a combination of the lecture method and interactive classroom participation by the students. Doing practice problems is essential to succeed in this course.

Much of your learning will be achieved during class discussions, practice problems, homework assignments and your readings. Therefore, it is essential for students to be prepared for class before arrival. Students’ teams created by the program will solve assignments & problems in class. In this class, students are active participants. Participation in class does not mean “good” answers but more of thoughtful questions, helping focus complicated ideas, suggesting reasonable alternatives and being willing to try out new ideas. This is an intensive online course  of 8 weeks. You need strong discipline and self-motivation to succeed. It is recommended that at least 15 hours of studying each week (or two hours of studying per day) is applied to this course  but the rule of thumb depends on the individual student’s aptitude for accounting. Some students will have to devote more time to this course than other students do.

Exam

There will be a cumulative final exam. The exam will be held as per schedule at the end of the syllabus. Please note that the exam will be based on material covered to date. The exam will be an individual effort. Cell phone calculators, graphing calculators and Blackberry calculators are not allowed. Students may not miss an exam except under extreme emergency.

Assignments

Homework Assignments (graded) will be assigned on Connect. You can attempt the assignment three times so that you can get the right answer. Each assignment is due one week after it is assigned. Connect will provide hints/feedback after every attempt. The complete solution will be provided if you get 100% or on the due date.

Practice problems assigned from every chapter can be done in groups or individually. Solutions for practice problems will be up on Connect. Practice problems will not be collected for grading.

Quizzes

After each class, a quiz covering that day's material will be assigned on Connect and must be completed by the next class. The quizzes are mostly learning quizzes. It could be in the format of multiple-choice and T/F questions. The main objective of the quizzes is to get students to review  the material covered in the previous class materials before moving on to the next topic.

Group Cases

There are 2 group cases, due two weeks after they are assigned. All questions are included in the case description. Please submit your solutions on Canvas.

Accommodations

The Bob Murphy Access Center (BMAC) provides certification for students with disabilities and helps arrange relevant accommodations: Bob Murphy Access Center. Any student requesting academic accommodations based on a disability is strongly encouraged to register with BMAC each semester. A letter of verification for approved accommodations can be obtained from BMAC. Please be sure to provide your instructor with BMAC verification of accommodations as early in the semester as possible.  The phone number for BMAC is (562) 985 5401. The email address is bmac@csulb.edu         

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