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JOHN CABOT UNIVERSITY

COURSE CODE: "FIN 201-2"
COURSE NAME: "Financial Accounting"
SEMESTER & YEAR: Fall Semester 2012
SYLLABUS

INSTRUCTOR: Coccia Andrea
HOURS: MW 8:30-9:45
TOTAL NO. OF CONTACT HOURS: 45
CREDITS: 3
PREREQUISITES:
OFFICE HOURS:

COURSE DESCRIPTION:
Learning of the basic structure and procedures of financial accounting to produce information for outside users through the formulation of the financial statements
SUMMARY OF COURSE CONTENT:
The basic structure of Accounting. Accounting as a system for measuring, processing, and communicating financial information. Bookkeeping procedures. Merchandising and the accounting cycle. The internal control, managing cash, and ethical judgments. Accounts and notes receivables. Accounts and notes payables. Accounting for merchandise Inventory and for plant assets. Introduction to payroll accounting. Corporate organization, Paid in capital and the balance sheet. Introduction on accounting for international operations.
LEARNING OUTCOMES:
Students are assigned reading material prior to each lecture. Each lecture includes some problem solving, and additional homework problems are assigned. In this way students are exposed to a broad number of applications of accounting concepts. Students should expect to spend at least two hours of individual study time for each hour spent in class.
TEXTBOOK:
Book TitleAuthorPublisherISBN numberLibrary Call NumberCommentsFormatLocal BookstoreOnline Purchase
Accounting 8th editionHorngren/Harrison/OliverPearson International Edition11111111     
REQUIRED RESERVED READING:
NONE

RECOMMENDED RESERVED READING:
NONE
GRADING POLICY
-ASSESSMENT METHODS:
NONE

-ASSESSMENT CRITERIA:
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-ATTENDANCE REQUIREMENTS:
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ACADEMIC HONESTY
As stated in the university catalog, any student who commits an act of academic dishonesty will receive a failing grade on the work in which the dishonesty occurred. In addition, acts of academic dishonesty, irrespective of the weight of the assignment, may result in the student receiving a failing grade in the course. Instances of academic dishonesty will be reported to the Dean of Academic Affairs. A student who is reported twice for academic dishonesty is subject to summary dismissal from the University. In such a case, the Academic Council will then make a recommendation to the President, who will make the final decision.
STUDENTS WITH LEARNING OR OTHER DISABILITIES
John Cabot University does not discriminate on the basis of disability or handicap. Students with approved accommodations must inform their professors at the beginning of the term. Please see the website for the complete policy.

SCHEDULE

FIN 201 - Schedule of Assignments

 

WEEK 1


Accounting and the Business Environment

Read Chapter 1

Do Exercises E1-18, E1-19


Accounting and the Business Environment

Do Problem P1-30A,

P1-33A

Read Chapter 2

WEEK 2


Recording Business Transactions

Do Exercises E2-16,E2-20,

E 2-23


Recording Business Transactions

Do Problems P2-27A,

P 2-29A

Read Chapter 3

WEEK 3


The Adjusting Process

Do Exercises E3-14,E3-18

Do Problem P3-28A


The Adjusting Process

Do Exercises E3-22,

E3-21,E3-23

WEEK 4


The Adjusting Process

Do Problems P3-29A,

P3-31A


The Adjusting Process

Read Chapter 4

WEEK 5


Completing the Accounting Cycle

Do Exercise E4-13


Completing the Accounting Cycle

Do Problems P4-23A,

P4-24A,

Do Exercises S 4-10,S4-11

WEEK 6


Merchandising Operations

Do Exercises E5-15,

E5-17


Merchandising Operations

Do Problems P5-27A,

P5-28A,P5-32A

WEEK 7


Review Day

Prepare for MIDTERM

February 27

MIDTERM EXAM

Chapters 1,2,3,4, and 5

Read Chapter 6

WEEK 8


Merchandise Inventory

Do Exercises E6-15,

E6-16,E6-17


Merchandise Inventory

Do Problems P6-29A,

P 6-30A,P6-31A

Read Chapter 7

WEEK 9


Internal Control and Cash

Do Exercises E7-13,E7-14,

E7-16



Internal Control and Cash

Do Exercises E7-18,E7-19,

Read Chapter 8


 

WEEK 10


Receivables

Do Exercises E8-16,

E8-15,E8-18


Receivables

Do Exercises E8-20,E8-21,

E8-22

Do Problems P8-30A

Read Chapter 9

WEEK 11


Plant Assets and Intangibles

Do Exercises E9-17,E9-18


Plant Assets and Intangibles

Do Problems  P9-28A,

P9-34B

Read Chapter 10

WEEK 12


Current Liabilities and Payroll

Do Exercises E10-25,

E10-26


Current Liabilities and Payroll

Do Problems P10-36A,

P10-44B

Read Chapter 11

WEEK 13


Corporate Organization, Paid-in Capital, and the Balance Sheet

Do Exercises E11-15,

E11-16,E11-17,E11-18

 


Corporate Organization, Paid-in Capital, and the Balance Sheet

Do Problem P11-31A

Start preparing for Final

WEEK 14


Review for the Final

Prepare for FINAL


Review for the Final

Prepare for FINAL

Final Examination, Chapter  6,7,8,9,10 and 11 

 

SessionSession FocusReading AssignmentOther AssignmentMeeting Place/Exam Dates