BA140-Fundamental of Financial Accounting

 
 
 

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Course Objective:  To provide the student with an understanding of howaccounting information is used in setting plans and objectives, in controlling operations, and making decisions in a business environment. 

Homework:  Prompt completion of assignments is extremely important in achieving an understanding of the material.  You may be called upon in class to present your solutions. 

Drop Policy:  This course may be dropped with an excused grade up to July 27, 2001, the last day any student may drop a course or withdraw from school.  After that date, no student will receive an xcused, delayed, or "Y" grade. 

Class Procedure:  Please think of each class session as an important business meeting with the president of your company or a client.  You will be expected to be prepared and to participate.  Certainly leaving in the middle of an important meeting (except for a real emergency) would be poor etiquette and not very polite to your business (class) associates. 

Exam Policies:  Exams/quizzes will be given as shown on the assignment schedule and will cover only the chapters indicated.  The lowest quiz grade will be dropped.  The 15-20 minute quizzes will normally be given at the beginning of a class period.  Tardy students will have less quiz time.  The quizzes will be 33 points each. 

No make-up exams will be given.  Failure to take an exam/quiz on time results in a zero for that exam/quiz. 

Grade:  Determined from the results of exams/quizzes: 

   Quizzes  -  30%
   Exam I  -  35% 
   Exam II  -  35% 
 

Students are encouraged to keep abreast of current events affecting the accounting profession.  A suggested way to remain current is to read the Wall Street Journal, the St. Louis Business Journal, or Fortune.  You will be given the opportunity to subscribe at reduced rates. 

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BA 140 Tentative Schedule                                  Professor W. R. Link                                      Fall 0000                Date     Chapter                                                      Exercises                                Problems             6/19       Introduction + 1                                                 -                                             -             6/21       2  Cost Terms, Concepts                                  5                                         14, 15             6/26       3  Job-Order Costing                                     1,10                                          19             6/28       8  (Quiz: Ch. 1,2,3)                                          -                                             14                          ABC (class example only)              7/3        5  Cost Behavior                                             1,5                                          18              7/5        6  Cost-Volume Profit                                     1,3                                        9, 11              7/10      7  (Quiz: Ch. 6,7)                                            1,7                                          10                           Variable Costing             7/12       Exam I (Ch. 1,2,3,5,6,7,8)             7/17       9  Profit Planning                                           1,6,7                                        10,12             7/19      14  Capital Budgeting                                      2, 6                                    13, 14, 24             7/24      14  (Quiz: Ch. 9,14)             7/26      10  Standard Costing                                     3, 5                                             10             7/31      12  Segments - Profit Anal.                           4, 8                                            19,21             8/2        13  (Quiz: Ch. 10,12)                                   2,4,9                                             13                          Relevant Costs             8/7        Review             8/9      Exam II (Ch. 9,14,10,12,13)     You will be responsible for the Appendix of Chapters 9, 12, and 14                                                      Curiosity + Resolution = Good (Happy) Student


 

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