1a.fall.2004W8BNMSWDqyqmBINIࡱ> wyv@ _jbjbqq W?lPPP    8X,d ,:f: , {}}}}}},X! x#P "  7, "8P{ d^^ {  )8P'DZr   ""'T"# #' De Anza College Business-CS Division, Accounting Dept. Christopher Kwak, CPA, Professor of Accountancy Fall 2004 Course Syllabus for Accounting 1A- Financial Accounting 1  Note: Direct phone number with voice mail on campus (office is located at Forum #9): 408.864.5727 Course Instructional Web site: HYPERLINK "http://cvc2.org/webct"http://cvc2.org/webct Campus Email:  HYPERLINK mailto:kwak@fhda.edu KwakChris@fhda.edu Instructors course Homepage:  HYPERLINK "http://faculty.deanza.edu/kwakchris" http://faculty.deanza.edu/kwakchris Course Materials: Required Textbook: Accounting, 21st. Edition, Warren, Reeve, & Fess, Southwestern Access to a computer with Internet connection for online portions of class activities. Other supplemental materials, such as Personal WebTutor, Personal Trainer, Study Guide or Working Papers can be helpful depending on individual learning style or preference. Required Reading: Wall Street Journal Tell me, Ill forget Show me, I may remember Involve me, Ill understand -Confucius Philosophy of Learning & Course Expectations: In a learning environment, everyone becomes a teacher and everyone becomes a student. Learning is your personal responsibility. The instructor is a mentor, facilitator, and coach in your active and unique learning process. Class sessions will be informal and class participation is strongly encouraged. Questions pertaining to the course or relating to the accounting/finance/business field are also welcome throughout the semester. Class lectures will be focused on helping students understand the WHYs (the concept behind the mechanics) rather than the mere mechanics of the subject matter. Please do not use memorization as a substitute for understanding. After observing students for many years and drawing from my own experiences as a student, I believe that students learn best by actively questioning and explaining. In this course, I encourage you to join in class discussions and bring questions to class. This means that in order to receive the maximum benefits out of classroom time, you will need to read the assigned topics and attempt the homework before coming to class. It is obvious that you will both need and be expected to attend all class meetings. You also must be prepared to take part in class discussions. This does not mean that you should have all topics mastered and learned; otherwise there would be no reason for class. It does mean that you should not be hearing about the topic for the first time in class. Again, class attendance is essential since in-class case discussions and group interactions will enhance concepts presented in the course. You will become successful by helping others become successful. One of most effective ways of learning any subject matter is to teach it to someone else. By actively engaging in-group learning, you will be practicing the attributes of questioning, organizing, and connecting knowledge. Also, you will be learning to learn and to teach others, and you will be developing interpersonal skills you will need for successful careers in accounting or any other business field. Learning is a collaborative process between all the members of the class. I hope we can help each other to create a supportive learning environment throughout the term. Purpose of Course: The primary objective of this course is to develop students ability to understand and use accounting information effectively in making economic decisions. (Analyzing and communication accounting information that is useful for decision-making) Accounting is too important to managers, organizations, and societies to be left to accountants alone. Accounting information is often a basis for decisions. Accounting reports are often the basis on which the effectiveness of stewardship decisions, and actions are evaluated. This introductory financial accounting course provides instruction in the theory and practice of accounting applicable to the recording, summarizing, and reporting of business transactions for external reporting and other external uses. Subject matter includes coverage of asset valuation, revenue and expense recognition, and appropriate accounting for asset, liability, and capital accounts. This course will be essential and useful business language for all business majors and anyone who is engaged in any type of business activities. This course will be a combination of lecture, discussion, group work and projects. In order to be successful in this course you must be able to read well for content and interpretation, and apply basic concepts to different situations. Part of the intent of this course is to help you improve your skills in these areas. Assessment of Student Achievement: There will be two midterm exams, a final exam and short quizzes. The lowest score of the quizzes will be automatically dropped. Grades for the course will be determined by applying the following weights to the exams, quizzes, case discussions and class participation. Quizzes (6 quizzes at10 pts. each, one lowest score will be dropped) 50 pts. Homework questions and discussions 50 pts. 3 Midterm Exams and a Final Exam @ 100 pts. Per exam 400 pts. Total --------------------------------------------------------------------------------- 500 pts. Extra Credit Available: Case discussions, presentations, and class participations- up to 50 pts. To maximize your potential for a good grade, I recommend that you keep up with the reading and the homework, come to class, participate in the class discussions and ask questions when you dont understand. High points for class participation points will be awarded to students whose participation reflects that they completed the assigned reading and homework prior to class. Keep in mind that quality of participation is more important than mere quantity. Student Responsibilities: Attendance is required: Regular attendance is an obligation assumed by every student at the time of registration. Late entry or early exits from class are disruptive to the class. Excessive absences will result in your being dropped from class or your grade being lowered since a significant portion of your grade is based on in-class participation and group activities. If you are absent, it is YOUR responsibility to find out what you missed and obtain any necessary handouts. You are strongly advised to call a classmate and obtain any class notes and missed information. Withdrawing from the course is your responsibility. If the appropriate forms are not completed and filed with the Office of Admissions and Records by YOU, you will receive a failing grade for the course. Bring a working calculator, books and course materials to each class meeting. (A three-ring binder to organize all coursework and materials is strongly recommended) Preparation of all assignments is essential to the understanding of the course materials. No make-up Exams/Quizzes. Quizzes may be unannounced. It is your responsibility to keep track of your grades this semester. Keep a log of all graded assignments on a separate piece of paper. Statement on Academic Integrity: It goes without saying that academic integrity is expected from each student. As such, if there is a reasonable basis for concluding that a violation of academic integrity has taken place, all suspected parties would be awarded a course grade of F, with a letter to the Dean explaining why this grade was awarded. It will be up to the students involved to convince the instructor that the violation did not take place. (Refer to DeAnza College catalog and class schedule.) Standards of Classroom Conduct: There will be many opportunities for voicing opinions during class discussions and group activities throughout the course. It is expected that there be mutual respect between students in the classroom. No comments, which are discriminatory or display insensitivity towards differences based on race, ethnic origin, age, gender, religion, physical disability and sexual orientation will be tolerated. Also, there is no tolerance for any other behavior, which is disruptive to the learning environment in the classroom. Any student disruptive to class will be asked to leave. De Anza College will enforce all procedures set forth in the nondiscrimination policy in compliance with the Civil Rights Act, and the appropriate remedial and / or disciplinary steps will be taken when violations occur. (Refer to DeAnza College catalog and class schedule.) Keys To Success: Commitment: Accounting is not hard, but its hard work. To do well, you should understand that this course requires a serious time commitment. Preparation: To perform adequately in this course, you must have a thorough understanding of the text and the homework materials assigned. It is imperative you read the assigned case and chapter before you come to class. Expect the reading of each Chapter to take at least 2-3 hours to complete. Homework: The homework should be completed to the best of your ability and brought to class on the date assigned. On occasion there may be difficult problems that you cannot complete before you class. However, you should still make a legitimate attempt. Allocate another three to four hours to complete each Chapters homework including the supplemental assignments handouts prepared by instructor. Exams will be based on the textbook, lectures, and homework assigned. Complete the homework not just for the calculations but for understanding the underlying concepts and principles it is conveying. Understanding and interpreting the use of accounting information is just as important as the calculation of a number. You will be tested on how well you interpret accounting information, not just on whether you can arrive at the correct calculation of a number. Team Project: The project will require planning, cooperation and application of analytical techniques. There are multiple components requiring data collection, financial analysis and report preparation. The Project may require a significant amount of work but synthesizes concepts developed throughout the course. Each project component must be completed and handed-in on the assigned date. Tentative Course Calendar with Assignment Schedule: (Depending on student learning progress, the schedule might be changed or adjusted to maximize the benefits of student learning.) Note for homework: As we learn topics in each chapter of the text, the instructor will select a number of particular homework questions that you will find at the end of each chapter of the textbook. In addition to those assigned exercise /problem questions in the textbook, the instructor will also design additional weekly demonstration/homework questions, team projects, and case studies that will be distributed in class. Week 1 Introduction / Orientation, Team dynamics building exercises Ch.1 Introduction to Accounting and Business Week 2 Ch.2 Analyzing Transactions Week 3 Review for Ch.1& 2, Mid-term Examination #1 covering topics, Ch.1&2 Week 4 Ch.3 The Matching Concepts and the Adjusting Process Week 5 Ch.4 Completing the Accounting Cycle Week 6 Review for Ch.3&4, Mid-term Examination #2 covering topics, Ch.3&4 Ch.5 Accounting Systems and Internal Controls Introduction of the Excel Spreadsheet Project and begin the project Week 7 Ch.6 Accounting for Merchandising Businesses Week 8 Continue on Ch.6 Week 9-Review for Ch.5&6, Mid-term Examination #3 covering topics, Ch.5&6 Ch.7 Cash Week 10- Ch.8 Receivables Week 11- Continue on Ch.8 / Review for Final Exam. Week 12- Finals week About the Instructor, Christopher Kwak, CPA: Licensed CPA in the state of California with over 17 years of industry experience in major firms such as Hewlett Packard (HP), PriceWaterhouseCoopers, and Chevron USA, specializing in cost management, financial reporting, mergers & acquisitions, and forensic accounting. Chris Kwak has held many positions at HP including Senior Corporate Internal Auditor, Senior Financial Analyst, and Business Control Manager (Division Controller level). He also worked as a Senior Associate and a manager at PriceWaterhouseCoopers (formerly Coopers & Lybrand), one of the Big Four (Final Four for now) international accounting/consulting firms, specializing in Mergers & Acquisitions, Financial Reporting, Business Litigation and Investigation services, and Start-up and Emerging business advisory services. Current academic postings & professional affiliations: Full-time faculty member at De Anza College Business-CS Division. Adjunct Professor of Accountancy at S.F. Golden Gate University. Adjunct Professor of Accountancy at Saint Marys College of California. A member of American Institute of Certified Public Accountants and California Society of Certified Public Accountants. Chris Kwak wants to be a partner in your learning process to encourage you to be a passionate, life-long learner. Financial Accounting Outcomes with Core Competencies The course objectives will be achieved by requiring the following outcomes (what) and core competencies (how). (Adapted from the California Core Competency Model for the first course in Accounting, Accounting Education Change Commission Position Statement No.2) Accountings Role in Society Part A: How does accounting meet the information needs of investors and creditors? Identify the types of decision investors and creditors make and describe what information in the financial statements and / or related disclosures meets the information needs of each group. Discuss what role ethics plays in the preparation of financial statements. Identify and discuss examples of how US accounting measurement techniques and financial statements differ from the measurement techniques and financial statements of other countries. Part B: How does accounting meet the information needs of regulatory agencies and taxing authorities? Describe how information sources other than the annual report (e.g., SEC Form 10-K) can be used to learn more about the nature of an entitys business. Identify some of the differences between the objectives of tax accounting and financial accounting and at least one difference between taxable income and financial income. Explain how a tax return is actually a special version of the income statement. Fundamental Business Concepts: How do businesses operate and how does accounting serve them? Explain the meanings of key business terms (e.g., assets, budget, collateral, financing, limited liability, and lease). Distinguish among profit, governmental and other nonprofit entities by identifying their respective goals and by looking at the content of their financial reports. Identify the characteristics of the corporate, partnership, and sole proprietorship forms of entity and discuss the advantages and disadvantages of each form. Classify business transactions into operating, investing, and financing activities. Describe the key differences in the financial statements of merchandisers, manufacturers, non-financial service companies (e.g., United Air Lines), and financial service companies; and explain how these differences reflect the operating, investing, and financing activities of each type of entities. Fundamental Accounting Concepts Underlying Financial Statements: What are the elements of, the relationships among, and the accounting concepts underlying the primary financial statements? Discuss what information is typically found in the balance sheet, income statement, statement of owners equity, and statement of cash flows. Apply the fundamental accounting equation (A=L+OE) to: (a) Analyze the effects of accounting transactions on the elements of the balance sheet. (b) Prepare a balance sheet that reports the financial condition of any entity (e.g., a person, sole proprietorship, partnership, corporation, etc.). Apply the income statement equation (R-E= NI) to: (a) Discuss the criteria used to determine when revenue is recognized, and apply these criteria to a specific entity to determine when its revenue should be recognized. (b) Discuss the process used to recognize expense. (c) Prepare the income statement that reports the results of operations for any entity. Distinguish between the accrual and the cash basis of income measurement by preparing both an accrual basis and cash basis income statement from the same set of business transactions. Differentiate the balance sheet from the income statement by being able to classify account titles into assets, liability, owners equity, and non-balance sheet accounts. Describe how the amounts reported on the income statement and balance sheet are determined by: (a) Distinguishing among the following valuation methods: historical cost, current cost, current market value, and the present value of cash flows. (b) Identifying the generally accepted valuation method for each of the major asset and liability accounts. (c) Describing how the balance in each major asset, liability, owners equity, revenue, and expense account is calculated (e.g., accounts receivable and depreciation expense). Link the following related financial statements--balance sheet, income statement, statement of cash flows, and statement of owners equity. Classify cash receipt and cash payment transactions as well as significant non-cash transactions into the appropriate statement of cash flow activities. Uses and Limitations of Financial Statements: What are the uses and limitations of financial statements and related information in making both business and personal financial decisions? Identify several ways in which financial accounting information is used to make business and personal decisions. Explain the relationship between net income and cash flows and discuss how a highly profitable, fast-growing business might face liquidity problems that could force it into bankruptcy. Identify several limitations of the financial statements found in an annual report. Accounting Information Systems Part A: How is the usefulness of information produced by an accounting system directly related to that systems design? Discuss how the need for relevance and reliability affect the design of an accounting information system. Discuss the basic principles of internal control and describe the attributes of an effective and efficient internal control system. Identify the strength and weaknesses of an internal control system and, if appropriate, suggest improvements to this system. Part B: How are business transactions input, processed by an accounting information system, and output by that same system to produce financial statements? To appreciate the role of technology in this process, students should work with one or more of the following tools: a spreadsheet, an accounting software package, a database, or other technology. Identify and apply the essential conditions necessary for a business event to qualify as an accounting transaction and, therefore, be recorded in the accounting information system. Distinguish between the recording phase and the reporting phase of the accounting process or cycle by being able to: (a) Record the effects of accounting transactions in an accounting information system. (b) Transfer the effects of these explicit transactions to individual asset, liability, and owners equity accounts. (c) Analyze whether an adjustment or correction is needed in a particular situation. (d) Record and transfer the effects of adjustments and corrections to individual asset, liability, and owners equity accounts. (e) Prepare the financial statements. Explain the significant of debits and credits as they are used in an accounting information system. Active Learning Outcomes with Core Competencies Communication Skills: How can students demonstrate their ability to communicate effectively in both oral (speaking and listening) and written form? Engage in one or more of the following in-class speaking activities: (a) Summarize an accounting-related newspaper or magazine article (b) Present an accounting concept or homework problem applying a concept (c) Debate at least one side of an accounting issue (d) Present an analysis of an assigned case (e) Present the results of a research assignment or project Engage in one or more of the following in-class listening activities: (a) Listen to someone speak, summarize what they say, and ask them for feedback (b) Listen to someones response to a question or assignment and compare it to your own (c) Compare notes you have taken to those taken by another student and evaluate the effectiveness of your listening skills Engage in one or more of the following written communication activities: (a) Accumulate written records of the concepts and terminology learned in the course, e.g. a writing journal (b) Summarize the content of assigned readings, e.g. a reading log (c) Describe what was learned in class, e.g. a one-minute response (d) Submit questions about concepts or problems (e) Submit potential exam questions (f) Respond to discussion questions or cases (g) Respond in essay form to questions in quizzes and exams (h) Submit an essay describing a particular issue Group Work Skills: students demonstrate their ability to work effectively in-groups? Participate in a group whose task is to do one or more of the following: (a) Solve problems (b) Discuss readings from the financial press (c) Analyze financial statements (d) Analyze case studies Perform the following tasks that are commonly associated with collaborative or cooperative learning: (a) Facilitate the discussion and keep the group on task (b) Record the groups results (c) Report the results of the groups work to the class (d) Keep time, assist the leader, and fill vacant roles Problem Solving Skills: How can students demonstrate their ability to reason creatively and critically rather than to memorize? Identify the problem, alternate ways of solving the problem, alternate positions, and position arguments for controversial issues. Identify the assumptions and possible positions underlying ethical issues. Evaluate a speakers or writers content for the appearance of underlying assumptions and of facts versus opinions. Analyze an unstructured problem that has no single correct answer.  AUTHOR Christopher Kwak Page  PAGE 9  DATE 9/18/04 NOTE: This Syllabus represents a contractual agreement. You are responsible for reading this entire Syllabus and abiding by all provisions identified below. 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