PRINCIPLES OF ACCOUNTING

Masters of Science in Business Administration

ACT 500

Breyer State University
Instructor: Catherine Moriarty, MS

SYLLABUS

COURSE OVERVIEW: This course in fundamental financial accounting concepts focuses on relationships between business events and financial statements. The primary course objective is to develop students who can explain how any given business event will affect the income statement, balance sheet, and the statement of cash flows.

TIME FRAME: This is a five-semester hour course. This course is allotted ten weeks of time. You must complete all of the requirements for the course successfully by the end of the ten-week period. The first day of week one will begin the day that you register for the course, or the day which you notify me that your textbook has arrived and you are ready to begin your studies. Please be cognizant of the time frame. It is rare that extensions of time are permitted, unless you have good justification. Upon successful completion of this course, you will be awarded five semester hours of credit.

TEXTBOOK: The textbook for this class is:

Book 1: Fundamental Financial Accounting Concepts. Thomas P. Edmonds, Ph.D., Frances M. McNair, Ph. D., CPA, Edward E. Milam, Ph.D., CPA, and Philip R. Olds, PhD., CPA. McGraw-Hill Publishing. 5th Ed: ISBN # 073193186.

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PREREQUISITES: This course is available only to those students enrolled in a graduate level business degree program at Breyer State University.

EXAMINATIONS: There will be two exams (one mid-term and one final).
a. Exam one will cover chapters 1 – 6.
b. Exam two will cover chapters 7 – 12.

Hint: Exams will be taken online and graded by computer. They will be open book tests. The best way to prepare for exams is to read all assignments and to prepare all assignments ahead of time. The easiest way to make a poor grade on an exam is not to keep up. Most exams are application or multiple choice. Make sure that if a question has a choice of two of the above, all of the above, or none of the above, you read the question and answer completely. Also, make sure you look very closely at questions that say "not". They are not meant to be tricky but can be to some people.

GRADES AND DISTRIBUTION: Total points available 700 total points for the class

* First seven assignments 60 points each
* Mid-term exam 100 total points
* Final exam 100 total points
* Last assignment 80 total points

GRADING: The grading scale for this course is as follows:

90-100%    = A
80-89%      = B
70-79%      = C
Below 70% = Fail

WRITTEN ASSIGNMENTS: There will several written assignments as well for this class. The material that shall be covered will come directly from the readings in the text. This class is ten weeks in length and an assignment is due each week.

Written assignment number one - Chapters 1 and 2 – A) Complete the problems applications (Chapter 1 – Problem 1 and Chapter 2 – Problems 1) at the ends of both chapters. I will send comments back to you by email after you have submitted your work. B) Define the scale of the organization and the scope of operations using the “value chain” approach. Also, identify 8 very broad management decisions to be made I the arena of cost management. Make sure you answer the questions completely and totally to receive full credit.

INSTRUCTOR AVAILABILITY: Upon registration, you will receive my e-mail address. Please e-mail me any questions. That is why I am here. I will do everything to help you as much as possible. Please do not wait until the end of the class to try to get help. It will be too late. Anytime your grade falls below C, I will try to contact you about it. If I do not, please do not hesitate to contact me through e-mail.

ATTENDANCE REQUIREMENTS AND SUBMISSION DEADLINES: You must submit all assignments on time. Other interactions are encouraged, but not necessary. Late assignments will result in point deductions for the written assignments. Late exams will only be allowed to be remade if you have an excuse that was excused before the exam. Warnings are given about exams prior to the beginning of the class. It is in the best interest of anyone wanting to "miss" an exam to get an excuse from me or to take the exam just prior to the due date to ensure no problems. Interactions may be made with me through "chat rooms" during the class. These are not required, but can be set up. E-mail usually is the easiest method to work with me on material and the message boards. These appointments need to be made early and preparation is key here. Please ask questions early and often.

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