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Goals and Objectives: The course is designed to provide non-business majors with the ability to
understand how to prepare and interpret financial statements. In addition students will learn how
to use financial information within an organization to assist in planning, control and decision
Class Structure: Students are expected to read the chapters prior to their discussion in class and to attempt all assigned
homework for each day. Chapters and homework are listed on the detailed schedule. Any questions regarding
assigned homework should be raised at the beginning of the class session prior to the introduction of new material.
For each topic key concepts will be examined through lecture, discussion, and worksheet examples. All students will
be expected to participate in homework review, discussion, and other in-class activities. Bring your textbook and a
calculator to class.
Quizzes: There will be a quiz on most days. It will be either short problems or objective questions. Two quizzes will be
dropped. If you miss a quiz it will be one of the ones dropped; no makeup quizzes will be given. Occasionally more
than one quiz may be given in the same day.
Examinations: There will be two examinations. The exams will be a combination of problems and objective questions. The problems will be longer and more complex than those on the quizzes. The course material is cumulative in nature; i.e. each chapter builds on information covered in earlier chapters. Thus, the material is cumulative; however, the second examination will not explicitly test chapters from the first test. If you are ill or have some other emergency on an examination day, leave an e-mail or phone message. Unless you are unable to do so, this contact should be prior to the exam.
Participation: Accounting is learned by doing not by listening. Students must participate in all class activities. Perfect
attendance without participation will earn only 50% of the participation points. The remainder will be earned by
Homework: Homework must be attempted prior to class on the day indicated on the detailed schedule. Bring your solution to class. It will not be collected, but you cannot fully participate in the class discussion of homework if you have not attempted the assignments. Thus, if you do not have your homework with you it will reduce your participation grade.
Attendance: Missing class will reduce your participation grade. It will also reduce your quiz grade, if one is given. There are
18 class periods other than examinations, so each absence will reduce your participation grade by approximately
5.6%. If you believe you have a reason for an excused absence, notify me as soon as possible by e-mail, and I will
determine if the absence is excused. Excused absences will not reduce participation, but any missed quizzes on an
excused absence day will be one of the quizzes that is dropped. Arriving late and/or leaving early is disruptive to the
class and will reduce your participation grade.
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