CHRISTIAN BROTHERS UNIVERSITY
SCHOOL OF BUSINESS
COURSE SYLLABUS

 

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Course Title/Number: Financial Accounting 

URL address: 

Credits: 3 Semester Hours

Term: Fall 2009

Meeting Times:  None

Room: TBA

Instructor: Dr. Judy Ramage, CPA, Professor of Accounting

Office Location: Buckman Hall Room 321

Office Hours: Tuesday 8:30 – 9:30 AM and 12:30 – 5:30 PM, Thursday 8:30 – 9:30 AM.  Other times by appointment only

Office Phone: 321-3320

E-mail Address: jramage@cbu.edu

Educational Philosophy: One of the most important benefits obtained from a college education is that you "learn how to learn." The belief that all learning is gained in school and then the rest of life is spent applying that knowledge is not valid. Change is occurring at an increasingly rapid pace. The average student will hold many different jobs during his or her career, and will probably work for many different companies. Much of the information learned in college will be obsolete in just a few years. Therefore, each student will be expected to engage in life-long learning. Memorizing is much less important than learning how to think critically. On an individual basis, grades reflect the knowledge a student has acquired. A grade of "C" is considered to reflect average work and knowledge. To receive a grade of "B" or "A", a student must perform beyond the general expectations of the instructor. Because of the rapidly changing technological environment it is critical for each student to develop a means of learning new ideas and products and demonstrate individual initiative.

Methods of Instruction: It is well recognized that different students learn best under a variety of different learning methods. Accordingly, this course uses many different techniques to enhance learning. A textbook is provided as a resource to allow the student to attend the class with a basic knowledge of course content.  Chat sessions and on line discussion are included to allow students to discuss financial accounting topics in a structured environment.  The student also will use the Internet and the computer to provide day-to-day contact with the instructor and other students.  This contact means that it will not be necessary to wait until the next chat session to discuss problems that may arise with the course material.

Textbooks: Principles of Financial Accounting, Larson, Wild and Chiappetta, Seventeenth Edition.

Student Assignments : This course involves a great deal of reading, preparation and practice.  These may consist of exercises from the text, handouts, cases, or other assignments. 

Learning Resources: Christian Brothers University provides a variety of learning resources for the student. The library is open during the day, evening and several hours on the weekend. In addition there are two open computer labs that provide a variety of software and hardware for the use of the student. You are encouraged to avail yourself of these services. I suggest you visit the library early in the course to examine the materials available to support the class and to determine the most convenient hours for use. If you are not familiar with the use of the library there is a staff that is eager to assist.

 Evaluating Outcomes and Assessment Forms:  

Exams – Take Home

60%

Exams – In Class

20%

Final

20%

Your final grade will then be calculated using the following scale:

90.00 - 100.00%

A

80.00 - 89.99%

B

70.00 - 79.99%

C

65.00 - 69.99%

D

Below  65%

F

Coverage of Business Curriculum Perspectives:

Ethics - Ethical practice in accounting is paramount.  This course considers many of the ethical dilemmas faced by management and how those dilemmas may be reconciled. Cases on ethics in accounting are assigned for analysis and discussion in class and on line by the students.  An ethics question will appear on all exams.

Global - Students will discuss a variety of different perspectives on accounting including how global competitors prepare their financial statements.  Furthermore, the global implications of financial decisions are covered.  Financial statement analysis is strongly emphasized in the course including foreign corporations.

 Disclaimer:  This syllabus is not considered to be a contract.  It is merely a guide to assist the student in planning, and is subject to change at any time upon reasonable notice.  ALL ASSIGNMENTS AND EXAMS ARE TENTATIVE AND MAY CHANGE AT ANY TIME UPON REASONABLE NOTICE.

 

"Where Educating Leaders Is A Tradition"