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     The mission of the College of Business at Lamar University is to provide undergraduate and graduate business education in Southeast Texas to a diverse student population, and thereby meet the needs of employers operating in a global environment characterized by rapid technological change.

I. Catalog Description: Concepts of financial accounting. Emphasis is on the conceptual framework of accounting and the preparation and uses of financial statements.

II. Prerequisites: Sophomore standing. Please note that a minimum grade of “C” in ACCT 2301 is required to take ACCT 2302. Accounting majors must earn a minimum grade of “B” in ACCT 2301 to take ACCT 3370.

III. Course Learning Objectives: After taking this course, you should have:

An understanding of how events are reported in fianacial statements.

An understanding of how specific items of reported financial information are used for business and financial decisions.

An understanding of the elements of financial statements.

An understanding of how information is selected and recorded.

An understanding of how the accounting process measures real world events and accumulates, classifies, summarizes, and reports information about these events.

IV. Course Materials:

Required:

• Text: Financial Accounting, 13th Ed., by Williams, Haka, Bettner, Carcello.. Published by McGraw-Hill Irwin, 2008. Please note, you may purchase an e-book at a greatly reduced price.

• Homework Manager – You will be required to purchase the Homework Manager whether you choose to purchase an e-book or a hard copy. Instructions are attached for purchasing e-book and/or homework manager.

• Scantrons: Form # 882-E only, please. You will need approximately 5 scantrons, and should ALWAYS have at least one scantron with you in class.

• Calculator: You are welcome to use calculators on exams and quizzes. However, you MUST bring your own. You absolutely may NOT share under any circumstances. If you arrive without a calculator, you take the exam without a calculator. You may NOT use a cell phone or PDA as a calculator during exams.

Strongly Recommended:

WebCT study aids: http://webct.lamar.edu:8900 . FREE!  (This site is also available from the Student Services tab of my.lamar.edu)

V. Teaching Methods: Lectures, discussions, problem solving.

VI. Evaluation Tools: Examinations, class participation (includes periodic quizzes or homework grades at 10 points each).

Grading follows the standard 90, 80, 70, 60% scale:

There will be four 100-point exams (cumulative, but not comprehensive), plus a comprehensive final exam. You will submit chapter homework and quizzes online, for a total of 200 points. There is also a 25-point participation/attendance grade, and a group project worth 200 points.

You may NOT make up quizzes or homework. Homework and quiz submissions will be accepted early, but NOT late, for ANY reason! One and ONLY one missed exam may be made up by counting the comprehensive final grade twice. If you miss an exam, you MUST take the final to pass the class.

Point allocation:

To enable you to monitor your progress during the semester, your grades will be posted on WebCT. (NOTE: Instructor will notify you via e-mail when exam grades become available.)

VII. Course Content:

     A. Course Topics:

Accounting: Information for Decision Makers
Basic Financial Statements
The Accounting Cycle: Capturing Economic Events
The Accounting Cycle: Accruals and Deferrals
The Accounting Cycle: Reporting Financial Results
Financial Assets
Merchandising Activities
Inventories and the Cost of Goods Sold
Plant and Intangible Assets
Liabilities
Stockholders' Equity: Paid-in Captial
Income and Changes in Retained Earnings

B. Out of Class Activities:

• Self study quizzes submitted via WebCT

• Group project will be submitted via WebCT

• Homework problems will be submitted via Homework Manager
( See Assignment Calendar)

• Reading assignments - you WILL be held responsible for reading the text!

NOTE: Assignments must be submitted online BEFORE class starts to get credit – NO exceptions for any reason, so don’t procrastinate!

VII. Other Information: See my websites at http://www.ih2000.net/kemoffatt or at http://my.lamar.edu for specific policies and other pertinent information regarding:

• Attendance Policies
• Academic Policies
• Course Format
• Assignment Instructions
• How to Succeed in This Course
• Note to Students

Be sure to browse through the links at the bottom of the online syllabus (listed above), as they will answer many of your questions throughout the semester.

Many additional student resources are available on WebCT and on the publisher’s website,

The College of Business Administration complies with the Americans with Disabilities Act in making reasonable accommodation for qualified students with disabilities. If you have an established disability as defined in the Americans with Disability Act and would like to request accommodation, please see me as soon as possible. My office hours and office number are shown on this syllabus. Please make an appointment with the office for students with disabilities (SFSWD) if you have need for a disability-related accommodation. SFSWD is located in Wimberly 101A, (409) 880-8026 (VOICE/TTY), or write to P.O. Box 10010, Beaumont, TX 77710.

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