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ACCOUNTING 100 (Principles of Financial Accounting)
Spring 2008 TTh 14:1015:25
INSTRUCTOR: Dr. Scott I. Jerris
OFFICE: SCI 309 PHONE: 3386713
OFFICE HOURS: TTh 8:309:35, T 12:1514:10
Email: Sjerris@sfsu.edu
COURSE DESCRIPTION: Accounting 100 is to provide an overview of
the accounting process that results in the production of
financial statements. This course also exposes students to the
usage of financial statements (i.e., how the financial statements
are used by investors, creditors, etc. in making business
decisions).
PREREQUISITES: Passing the ELM test, or equivalent.
REQUIRED TEXT: Financial Accounting, Harrison and Horngren, sixth
edition, PrenticeHall.
GRADING AND EVALUATION:
I. Homework
The problems assigned for each class session are to be attempted
by the student before coming to class. The student can only
learn financial accounting by doing the assignments before the
class period. My duties as a professor of accounting are to help
you, the student, overcome any difficulties you might have with
the material assigned, do some (not all) of the problems
assigned, and expand upon the material with examples from the
business world. The student cannot learn all he/she needs to
know from just sitting in class. Homework problems and other
assignments must be done in order for the student to gain the
necessary background to go on to other courses and work.
II. Examinations and Grading
Three examinations are given throughout the semester. Exams I and
II are scheduled for February 26 and April 8, respectively.
Examination III is on May 8. There will be no makeup exams. All
exams are closed book.
Your final grade will be based upon the following:
Possible Points
Exam I 140 points
Exam II 150 points
Class Participation 10 points
Exam III 100 points
Total 400 points
If you have 360 total points you are guaranteed a grade of A, if you have 320 points you are guaranteed a grade of
B, if you have 280 points you are guaranteed a grade of C, and if you have 240 points you are guaranteed a grade
of D. Plus and minus grades will also be given.
Class Policy:
Classes will generally be conducted using a lecture/discussion and problem-solving format. Homework problems
and cases will be used to focus discussion on important topics. Therefore students are required to be prepared for
the day's material, both reading assignments and completed problems. At a minimum, you should spend three
hours preparing for each hour of class time. Class participation is an integral part of the learning process in this
course and hence is included in your final grade. No make-ups will be given for any exam. Solutions for the
assigned as well as additional problems are available in Science 205 during the hours as posted as well as the in
reserve book room of the library. Cases of academic misconduct will not be tolerated.
Exam Policy:
To avoid any ambiguity about the coverage of material on exams, eligible exam material shall include:
1. Anything specifically covered in class discussions,
2. Anything stated in the textbook chapters.
Be prepared for all material above as the professor will not state in advance nor answer questions about the specific
material on the exam. Exam format, as discussed on the syllabus, shall include: problems, essays, multiple choice
and other objective-type questions.
1. Come prepared for class doing the assigned problems for that day in advance (as I call on students in
class),
2. Do extra problems in the text (all answers are available in SCIENCE 205 – the accounting lab during
posted hours).
III. Homework Assignments
CLASS DATE CHAPTER SUGGESTED HOMEWORK
1 1/24 1. Summarizing Business
Activities and Using the
Financial Statements
2 1/29 1. Continued E17,E18,
P14A,P16A,P18A
3 1/31 1. Continued
4 2/5 2. Processing Accounting E23,E27,E28
Information P22A,P23A,P26A
5 2/7 2. Continued
6 2/12 3. Accrual Accounting and E36,E39,E310,E316,
the Financial Statements P34A,P35A,P37A
7 2/14 3. Continued
8 2/19 3. Continued P310A
9 2/21 3. Continued Lightening Round
10 2/26 Exam I
11 2/28 5. Accounting for ShortTerm E53,E56,E58,P51A,
Investments and Receivables P54A,P55A
12 3/4 5. Continued
13 3/6 6. Accounting for Merchandise E62,E63,E64,E615
Inventory, Cost of Goods P61A,P62A
Sold and the Gross Margin
14 3/11 6. Continued
15 3/13 6. Continued
16 3/18 7. Plant Assets, Intangible E71,E72,E76,E710,
Assets and Related Expenses P72A,P73A,P75A
17 3/20 7. Continued
18 4/1 8. Current and LongTerm E84,E87,E810,E812
Liabilities E814,P82A,P84A,
P85A
19 4/3 8. Continued
20 4/8 Exam II
21 4/10 9. Measuring and Reporting E92,E94,E97,P92A,
Stockholders' Equity P93A,P95A
22 4/15 9. Continued
23 4/17 9. Continued Lightening Round
24 4/22 12. Preparing and Using the E122,P123A,
Statement of Cash Flows P125A,P127A
25 4/24 12. Continued
26 4/29 12. Continued
27 5/1 12. Continued
28 5/6 12. Continued Lightening Round
29 5/8 Exam III
30 5/13 13. Financial Statement Analysis CSCO handout
31 5/15 Makeup day, if needed