Syllabus For Accounting 620
Spring 2007
Dr. Sharon M. LightnerEmail Address: sharon.lightner@sdsu.edu
Office Hours: online, after class or by appointment
Phone: 594-3735 Office: SS2411
Fastest response via email
1. GENERAL INFORMATION
Syllabus For Accounting 620
Spring 2007
Dr. Sharon M. LightnerEmail Address: sharon.lightner@sdsu.edu
Office Hours: online, after class or by appointment
Phone: 594-3735 Office: SS2411
Fastest response via email
1. GENERAL INFORMATION
- PROFESSOR: Sharon M. Lightner, Ph.D.
- GRADUATE ASSISTANT: Vita Martin email: vita12881@hotmail.com
2. REQUIRED MATERIAL
Keiso & Weygandt, Intermediate Accounting, 12th ed.
3. CLASSROOM FORMAT - SUMMARY
- I will form groups for in-class group work
- Group photos for 620 Website
- Group Problem each week
- Topics discussed by a combination of lecture, web lectures, and group discussions.
- Two in-class exams
- Bring the required material to class each week (this can be found on from the appropriate link on the agenda page)
- People will be called on in class to answer questions on a random basis. Please be prepared.
4. OUTSIDE CLASS
- Reading Assignments in Text
- Review of Class Notes and Videos I have prepared
- Homework completed and ready for discussion
- Do the required work each week (this can be found on from the appropriate link on the agenda page)
- Ask questions. We maintain an email list. When Kristen receives a question, the question and answer is emailed to everyone in the class. The name of the individual asking the question is not displayed.
5. GROUP ASSIGNMENTS
- Weekly group problems with group solution uploaded to web-site at end of each class. The assumption is that the group will complete the problem before leaving class and that all group members will actively participate.
6. NON-GROUP ASSIGNMENTS
- First Exam
- Second Exam (Finals Week)
- Weekly Homework
7. HOMEWORK POLICY
A key to the success of this course are the assignments and class discussions. Weekly assignments will be due on Tuesday at midnight. Late or non existent postings will receive a score of 0. Please do not offer excuses or explanations. The homework will either be there or it will not be there. Solutions to some problems will be posted by midnight or early Wednesday a.m. Please review the homework and be prepared to ask questions regarding homework at the beginning of each class. Bring a hard copy of your homework to class in case we cover part of the assignment in class. Weekly assignments will be assigned 10 points. My assumption is that people will make the effort and complete all assignments neatly. Email homework to vita12881@hotmail.com. We will set up a survey for you to complete. Part of the survey will ask for a 5 digit code. This code will be used for you to access grades, etc. (This format may change as the semester progresses.)
Your homework score for each weeks assignment will be posted by Friday of the week it is due. If you desire a change in grade, you must submit a request for regrading via email to vita12881@hotmail.com before the next assignment is due.
8. INTEGRATING COMPUTER APPLICATION
- You will be required to use the computer. Specifically, you are expected to use: (a) the Accounting 620 Website located at http://www.lightner.org/620, (b) Excel, for completing out-of-class case assignments requiring a spreadsheet, (c) Microsoft WORD or any other word processing package in completing out-of-class writing assignments, (d) the databases and search software that are available in the Library and on the World Wide Web (WWW), and (e) Windows Media Player (you may download this from Microsoft's site) for viewing videos I have prepared for certain topics.
- YOU MUST HAVE YOUR OWN EMAIL ACCOUNT.
9. GRADING
An individual's grade for the semester will be determined by assessing their total points. The composition of total points will be:
- 100 from weekly assignments - individual and/or group (The total points from the homework will be adjusted to a raw score of 100 points at the end of the semester. Group points will be assigned for attendance/participation.)
- 100 from Exam 1 (no makeups)
- 100 from a comprehensive final exam (no makeups)
- A tally of total points to date will be maintained under the grade link on the 620 website. You can reference your points by the 5-digit number you selected when registering for the 620 web site.
10. EXAMS
There will be two exams (individual work). No make-up exams will be administered.
11. ACADEMIC HONESTY:
You are expected to be familiar with the university's policy on academic dishonesty. Additionally, the following specific requirements will be expected in this class: (a) strict individual performance on both exams, (i.e., not copying answers from others), (b) not consulting notes or textbook during tests unless specifically permitted to do so, (c) individual performance on homework (you may consult with current students; not previous students or their work; however you must upload your own work. Remember, fellow students are hurt by the dishonest student.
12. ATTENDANCE:Class attendance is important as it provides you an opportunity to clarify and test your understanding of the material covered during class discussions. In addition, you obligated to your group members to attend and contribute to group activities.
Class attendance is required, as is being on time and not leaving early. Missing class and/or arriving late or leaving early will result in zero points for the days' activities unless we have previously agreed that you will be excused from all or part of class.
Students are responsible for all material covered and announcements made during classes missed. There will be no make-up for exams and group problems missed because of absence from class.
13. ACCOUNTING TOPICS AND EXPANDED COMPETENCIES:
In addition to knowledge regarding certain accounting topics, our faculty has established other expanded competencies we expect you to acquire. Each of the expanded competencies is important because the accounting profession, as well as most professions within business, expect their members to be able to (a) communicate, (b) utilize current technologies, (c) research professional topics, and (d) work with other people individually as well as in teams. Furthermore, accountants are expected to be familiar with the global, political, ethical, and legal environments in which they operate.
Presented below are the specific accounting and expanded competencies for this module:
Topics For Accounting 620 - For specific dates and agendas, reference the Agendas/Assignment Page at http://www.lightner.org/620/todo/agendas.htm
Topics Kieso Chapter Reference Financial Statements, Acc. Cycle & Acc. Changes 3,4,5,22 Property, Plant & Equipment 10, 11,12 Debt Sec. Issuer/Investor 14,17 (section 1) Leases (lessee only) 21 Exam 1 Equity - Issuer and Investor 15, Appendix 15A,
17 (section 2)Dilutive Securities and EPS 16 Pensions and PR Benefits Other Than Pensions 20 Cash Flow - Direct and Indirect 23
Expanded Competencies for Accounting 620
Expected Competency Competency Assessment Oral Communication Individuals will be called on in class to answer particular questions and discuss particular topics. Additionally, students are expected to be actively engaged in the group projects. Written Communication Some of the weekly homework assignments are cases related to particular companies. Up to 2 points may be deducted for work that is not written, formatted or presented well. Technology Technology competency is assumed. All course information, class notes, and videos are linked to the web site. All group projects for grading will be uploaded to the class web site. Wireless laptops will be utilized in the the classroom each class period. Research Skills Most topics require finding pertinent information from company's annual reports. Some of the companies are Jack in the Box, AOL, Blockbuster, Yahoo, Southwest Airlines, Vail Resorts, and Delta Airlines. Leadership/Teamwork Each week in-class group problems will be completed and uploaded to the class web site. Ethical, Legal, Regulatory, Social, and Political Issues Issues Most topics covered in this course have ethical, legal, regulatory, social, and political issues that will be discussed in lecture or required to be answered in homework problems or group problems. Global/International The websites of the organizations responsible for setting US and international standards will be viewed. Similarities/differences between US and international standards will be examined within the context of asset impairment, stock options, and EPS.
