DePaul University February, Bahrain Accounting 500 Financial Accounting

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1 1 DePaul University February, Bahrain Accounting 500 Financial Accounting Dr. Kevin Stevens, CPA, Director of the School of Accountancy and MIS Course Materials Financial Accounting for MBAs (5 th edition), Easton, Wild, Halsey and McAnally (Cambridge Business Publishers) ISBN# Online Instruction and Homework Management System Teaching Objectives and Method The first objective of the course is to provide students with an understanding of Accounting terminology The accounting cycle the elements of GAAP financial statements. The interrelationship among the financial statements: the balance sheet, the income statement, and the statement of cash flows. The second objective of the course is to provide the students with an understanding of The interelationship between the accounting model and the business model, What the information on financial statements means and doesn t mean, The effect of accounting and business decisions on the financial statements, and How to analyze a company using accounting and other information To accomplish these objectives, the course will consist of lecturing by me, in-class exercises and group work by you, online videos and homework, online quizzes, and an integration of current business and accounting issues throughout the course. It is imperative that you read the material and do the homework in advance of each class. I have recorded all my lectures for you so you can view them in advance and after class. Accounting is a subject that takes practice and repettion to master. I especially encourage you to view the first class lecture videos BEFORE class on Friday, February 8 th. I know many of you are working, and time is valuable. Nonetheless, this course will require a serious commitment on your part. We will cover a lot of material the first day if class that forms the basis of accounting the double-entry system. If you have not seen this material before, you will find it confusing and challenging. The more preparation you do, the more likely you will be able to grasp the basics of accounting from which all the subsequent material flows.

2 2 Desire2Learn This course will use Desire2Learn ( This web-based site will contain the course syllabus, lecture notes, homework solutions, vidoes, quizzes, and discussion boards. You are automatically enrolled in Desire2Learn when you enroll in the course. I will use Desire2Learn extensively to post material for you and for all of us to communicate with ech other. To repeat, I have recorded all my lectures, and they are posted on D2L. I encourage you to watch those lectures as often as necessary. This site provides you access to the online, auto-graded homework assignments. These online assignments are only available for the 5 th edition of the textbook. Therefore, do NOT buy the 4 th edition. Course Registration Code: kn5kbjdk Course Name: DePaul-Stevens 2013 First Time Users: To access your instructor s course, you will need to do the following steps. 1. First, register with a new account at mybusinesscourse.com by going to 2. Search for your course in the First Time Here? Enter Your Code section. 3. Fill out the Registration Form and follow the instructions to complete your registration. 4. Check your for your registration confirmation. Click on the link provided to Log In to MyBusinessCourse.com 5. Select the Course and re-enter the course registration code. 6. Once you are in the course, you will see module 1, Module 2. Etc. Click on each module, and you will see homework assignments. 7. Each module has several online homework problems as well. You may do the online homework problems as many times as you like, and your highest score will be recorded. Please see the schedule below to determine when the online homework is due.

3 3 Quizzes and Homework Each module will end with an online quiz with randomly assigned multiple-choice questions. You may take the the quizzes as many times as you like, and your highest score will be recorded. I have also assigned in-class homework problems as well as the online homework problems. I will call on you either individually or in teams in-class to work our way through those problems, so come to class prepared to help answer those questions. You will be graded as to whether you come prepared and willing to discuss the homework. Grading criteria Midterm Quizzes Online Homework In-class participation, especially in-class homework Final 30 points 10 points 10 points 5 points 45 points Grading Scale: A % A % B % B 85 82% B % C % C 73 70% C % D % D 61 58% F Below 58%

4 4 Dates February 8 th 8-11:15 February 10 th 6-9:30 February 12 th 6-9:30 February 15 th 8-11:15 1:00 3:30 February 17 th Schedule (subject to revision) Assignments Read Modules 1 and 2 Professor lecture, Modules 1 and 2 In-class: E1-28, P1-38 In-class: M2-20, M2-23, E2-31, E2-33, P2-46 Complete online homework for Modules 1 and 2 by midnight, February 11 th. Take Quizzes 1 and 2 by midnight, February 11 th. Read Module 3 Professor lecture, Module 3 In-class: M3-12, E3-36, MA3-51 Complete online homework for Module 3 by midnight Thursday, February 14th. Take Quiz 3 by midnight, February 14 th Read Module 6 Professor lecture, Module 6 In-class: E6-27, P6-39, P6-43 Complete online homework by midnight Thursday, February 14th. Take Quiz 6 by midnight, February 14 th MIDTERM: Modules 1-3, 6 Read Module 7 Professor lecture, Module 7 E7-23, E7-26, E7-28, E th Take Quiz 7 by midnight, February 16 th Review Midterm Read Module 8 Professor lecture, Module 8 In-class: E8-33, P8-39, I8-43, MA8-45 Complete online homework by midnight, Februrary 20th Take Quiz 8 by midnight, February 20 th

5 5 February 19 th February 22 nd 8-11:15, 1:00 3:30 February 24th February 26 th Professor lecture, Module 9 In-class: E9-36, P9-52, P st Take Quiz 9 by midnight, February 21 st Read Modules 4 & 5 Professor Lecture Modules 4 & 5 In-class: E4-25, E4-30, E4-31, P4-37, P4-44 In-class: E5-26, P5-37, P5-39, P5-40 Strategic Planning Lecture Review for Final Exam 25 th Take Quizzes 4 and 5 by midnight, February 25 th Final Exam E M P MA I = Exercise = Mini Exercise = Problem = Management Application = IFRS For example, P5-39 is a problem from Module 5, E3-36 is an exercise from Module 3 Student Evaluations At the end of this course, you will be provided with the opportunity to evaluate this course. Course evaluations provide valuable feedback that can improve teaching and learning. The greater the level of participation, the more useful the results. As students, you are in the unique position to view the instructor over time. Your comments about what works and what doesn t can help faculty build on the elements of the course that are strong and improve those that are weak. Isolated comments from students and instructors peers may also be helpful, but evaluation results based on high response rates may be statistically reliable (believable). As you experience this course and material, think about how your learning is impacted. Your honest opinions about your experience in and commitment to the course and your learning may help improve some components of the course for the next group of students. The evaluation of the instructor and course provides you an opportunity to make your voice heard on an important issue the quality of teaching at DePaul. Please don t miss this opportunity to provide feedback.

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