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JOHN CABOT UNIVERSITY
COURSE CODE: "FIN 201-2"
COURSE NAME: "Financial Accounting"
SEMESTER & YEAR:
Fall Semester 2012
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SYLLABUS
INSTRUCTOR:
Coccia Andrea
HOURS:
MW 8:30-9:45
TOTAL NO. OF CONTACT HOURS:
45
CREDITS:
3
PREREQUISITES:
OFFICE HOURS:
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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
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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.
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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.
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TEXTBOOK:
Book Title | Author | Publisher | ISBN number | Library Call Number | Comments | Format | Local Bookstore | Online Purchase |
Accounting 8th edition | Horngren/Harrison/Oliver | Pearson International Edition | 11111111 | | | | | |
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REQUIRED RESERVED READING:
RECOMMENDED RESERVED READING:
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GRADING POLICY
-ASSESSMENT METHODS:
-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.
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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.
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SCHEDULE
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FIN 201 - Schedule of Assignments
WEEK 1
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Accounting and the Business Environment
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Read Chapter 1
Do Exercises E1-18, E1-19
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Accounting and the Business Environment
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Do Problem P1-30A,
P1-33A
Read Chapter 2
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WEEK 2
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Recording Business Transactions
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Do Exercises E2-16,E2-20,
E 2-23
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Recording Business Transactions
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Do Problems P2-27A,
P 2-29A
Read Chapter 3
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WEEK 3
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The Adjusting Process
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Do Exercises E3-14,E3-18
Do Problem P3-28A
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The Adjusting Process
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Do Exercises E3-22,
E3-21,E3-23
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WEEK 4
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The Adjusting Process
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Do Problems P3-29A,
P3-31A
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The Adjusting Process
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Read Chapter 4
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WEEK 5
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Completing the Accounting Cycle
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Do Exercise E4-13
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Completing the Accounting Cycle
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Do Problems P4-23A,
P4-24A,
Do Exercises S 4-10,S4-11
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WEEK 6
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Merchandising Operations
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Do Exercises E5-15,
E5-17
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Merchandising Operations
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Do Problems P5-27A,
P5-28A,P5-32A
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WEEK 7
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Review Day
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Prepare for MIDTERM
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February 27
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MIDTERM EXAM
Chapters 1,2,3,4, and 5
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Read Chapter 6
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WEEK 8
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Merchandise Inventory
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Do Exercises E6-15,
E6-16,E6-17
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Merchandise Inventory
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Do Problems P6-29A,
P 6-30A,P6-31A
Read Chapter 7
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WEEK 9
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Internal Control and Cash
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Do Exercises E7-13,E7-14,
E7-16
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Internal Control and Cash
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Do Exercises E7-18,E7-19,
Read Chapter 8
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WEEK 10
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Receivables
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Do Exercises E8-16,
E8-15,E8-18
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Receivables
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Do Exercises E8-20,E8-21,
E8-22
Do Problems P8-30A
Read Chapter 9
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WEEK 11
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Plant Assets and Intangibles
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Do Exercises E9-17,E9-18
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Plant Assets and Intangibles
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Do Problems P9-28A,
P9-34B
Read Chapter 10
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WEEK 12
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Current Liabilities and Payroll
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Do Exercises E10-25,
E10-26
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Current Liabilities and Payroll
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Do Problems P10-36A,
P10-44B
Read Chapter 11
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WEEK 13
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Corporate Organization, Paid-in Capital, and the Balance Sheet
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Do Exercises E11-15,
E11-16,E11-17,E11-18
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Corporate Organization, Paid-in Capital, and the Balance Sheet
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Do Problem P11-31A
Start preparing for Final
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WEEK 14
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Review for the Final
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Prepare for FINAL
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Review for the Final
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Prepare for FINAL
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Final Examination, Chapter 6,7,8,9,10 and 11
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Session | Session Focus | Reading Assignment | Other Assignment | Meeting Place/Exam Dates |
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