BUS 214-01

MW 8:10
in room 209
FINANCIAL ACCOUNTING winter 2014
Office Hours in room 03-319: MW 10:00-11:30 TR 12:00-1:30
Tad Miller
756-2831
cmiller@calpoly.edu

There will be no office hours on the day of an exam

TEXTBOOK AND SUPPLEMENTAL MATERIALS
Financial Accounting, Harrison, Horngren, Thomas, 10th Edition, Pearson, Prentice Hall 2013
With the textbook, you may have also purchased online access to MyAccountingLab. Which provides
online demos, videos, and additional chapter problems with solutions.
You will need a calculator for the exams. PDAs and cell phones are not allowed during examinations.
COURSE DESCRIPTION
This course introduces the basic concepts of financial accounting. It covers measurement, recording
and use of financial information in business decisions. Topics covered include: transaction analysis,
data accumulation, theoretical concepts and the underlying assumptions used in the accounting
process.
COURSE LEARNING OBJECTIVES
Upon successful completion of the course the student will be able to:
1. Apply knowledge to identify opportunities and solve business problems.
2. Demonstrate the use of the principles, procedures, and concepts underlying the primary
financial statements.
3. Develop a basic working vocabulary necessary to understand business transactions and its
use to record accounting information.
4. Demonstrate knowledge of the double-entry accounting system by inputting transactions,
processing input and preparing the financial statements.
5. Understand the need for accounting information to balance stakeholder and the public interest.
6. Classify types of business transactions as operating, investing or financing activities.
7. Demonstrate analytical skill in solving problems.
8. Recognize the major differences between partnerships and corporations and the significant
attributes of corporations.
RECOMMENDATIONS FOR SUCCESS
1. Review the course syllabus and understand course assignments.
2. Attend all class meetings, participate in class discussions, ask questions and practice. Most of us
need to work additional home work problems.
3. Read the chapter and work the homework problems before class.
4. MyAccountingLab is an excellent resource which provides immediate feedback.
5. Study with other students and see if you can explain logic for the homework problems.
6. Participate in class discussions! Students are generally fearful of speaking in class. Now is the
appropriate time to overcome that fear.
7. Well designed college classes require two to three hours of study outside of class for every hour in
class. If you want to do well, plan on spending this much time.
8. If you feel you need help, please approach me as soon as possible. Please do not wait until it is
too late.
EXAMINATIONS
Two midterm exams and a comprehensive final exam will be given during the quarter. Exams will
consist of problems and short answer questions. Examinations are based on lectures and reading

material. There will not be makeup exams. If extenuating circumstances (e.g. severe illness, death
in the family) require you to miss an exam you must notify me prior to the exam. If I find the situation
truly merits your missing the exam, I will re-weight your other exams.
HOMEWORK, PARTICIPATION AND ATTENDANCE
Reading and homework should be completed before class. Many of the assigned problems will be
reviewed in class. We will have frequent quizzes to monitor the progress of the class. Consistent
preparation of assignments will be essential to succeed in accounting courses. Individuals will
be expected to participate in class.
GRADING
Course grades will be based on examination results. There are no extra credit projects.
EXAMINATIONS (2 @100 pts)
Quizzes in aggregate
FINAL EXAMINATION
TOTAL

200
100
100
400

+ A+ B - 87.0
+ C - 77.0
D

93.0
83.0
73.0

90.0
80.0
70.0
60.0

If you miss class, you are responsible for keeping informed of possible changes to the
syllabus.
If you have questions regarding your grade on a test, please discuss this with me before the
next test is scheduled
TUTORING
Upper division accounting students are available to help Accounting 214 and 215 students with basic
financial accounting questions. The Accounting Tutoring Lab is located in the computer lab on the 3rd
floor. Hours are Monday-Thursday. Specific hours will be posted.
ACCOMMODATIONS FOR STUDENTS WITH DISABILITIES
If you believe you have a learning disability requiring an accommodation, please see me and contact
the Student Affairs Disabled Resource Center in the Student Services Building. The phone number is
756-1395.
INSTRUCTOR & UNIVERSITY POLICIES
Be sure you have the necessary time to succeed in this class. I encourage you to use my office hours
to discuss any problems you have with the material or to check your grades. Concepts can be more
readily understood when discussed in a small group setting
In order to withdraw after the second week of instruction, students must have a serious and
compelling reason. The Chair of the Accounting Area will verify and evaluate the reason.
Honesty is expected, it is absolutely necessary to preserve the integrity of the individual, the
institution and the degree conferred by the University.
HAVE A GREAT QUARTER AND I LOOK FORWARD TO WORKING WITH YOU!!!

BUS 214 Winter 2015

myAccountingLab course ID is miller69581

Syllabus for the 10th edition

CH

1/5

topic

assignment

Intro to Financial Statements and to the use of Excel

video - on YouTube at

https ://www.youtube.com/wa tch?v=3KvZDo0qbVI

Follow up in Fin Statements and more about Excel

1/7

video - on YouTube at

https ://www.youtube.com/wa tch?v=Q_l d44ks i T4

1 Intro to Fin Statements 7, 17, 20, 15

likely to have quiz over today's assignment

1/9

1 Intro to Fin Statements 8, 14, 60(1A)

videos - vocab words, 1A
likely to have quiz over today's assignment

1/14

2 Transaction Analysis

1, 4, 10, 12, 15(2A), 17, 34(2B), 59, 63(2C)

videos - 2A, mid chapter summary, 2B, 2C excel, 2C Jnl & GL

1/19 M
Holiday - but our class meets tomorrow on Tuesday
1/20 Tues 3 Accrual Accounting 1, 7, 9, 14
likely to have quiz over today's assignment

1/21

3 Accrual Accounting

19, 20(3A), 22, 39(3B), 66(3C), 67, 17

videos - 3A, 3B, 3C

1/26

1/28

Exam over CH 1-3

likely to have quiz over today's assignment

4 Cash p. 242-249 +261

47, 48(4A), 52

video - 4A
likely to have quiz over today's assignment

2/2

5 Receivables

4(5A), 15(5B), 8, 9, 17

videos - intro, 5A, 5B

likely to have quiz over today's assignment

2/4

5 Receivables

50(5C), 51(5D), 57, 58, 20(5E), 22, 31, 10

videos - 5C, 5D, 5E

likely to have quiz over today's assignment

2/9

6 Inventoy

1, 11(6A), 50(6B), 60(6C), 69, 65(6D), 56

videos - 6A, 6B, 6C, 6D

likely to have quiz over today's assignment

2/11

6 Inventory

55(6E), 64, 33, 17, 20, 6, 75

video - 6E

2/16

Holiday - No class

2/18

Exam over CH 4-6

2/23

7 Plant Assets

likely to have quiz over today's assignment

18, 58(7A), 16(7B), 61(7C)

videos - review, 7A, 7B, 7C

likely to have quiz over today's assignment

7 Plant Assets
2/25

21(7D), 39, 8, 23, 41

video - 7D

9 Liabilities
likely to have quiz over today's assignment

3/2

9 Liabilities

1, 19(9A), 17(9B), 16(9C), 8, 7

videos - 9A, 9B, 9C

likely to have quiz over today's assignment

3/4

65(9D), 74, 67(9E), 76, 39(9F), 68, 77, 40(9G), 29, 44

videos - 9D, 9E, 9F, 9G

3/9

10 guest speaker Matt Sapp

3/11

10 Stockholders'

likely to have quiz over today's assignment

19(10A), 72(10B), 25(10C), 26(10D), 27, 18 15

videos - 10A, 10B, 10C, 10D

Final

Friday

214-01

Friday March 20 7:10 - 10:00

previous Syllabus from the 9th edition

3/31

4/2

Hol i da y

1 Intro to Fin Statements 7, 17, 20, 15

likely to have quiz over today's assignment

4/7

1 Intro to Fin Statements 8, 14, 59

videos - vocab words, 1-59
likely to have quiz over today's assignment

4/9

2 Transaction Analysis

1, 4, 10, 12, 15, 18, 36, 63, 69

videos - 15, mid chapter summary, 36, 69 excel, 69 Jnl & GL

4/14

3 Accrual Accounting

4/16

3 Accrual Accounting

1, 7, 9, 14

likely to have quiz over today's assignment

20, 22, 24, 47, 76, 77, 17

videos - 47, 22, 76

4/21

Exam over CH 1-3

likely to have quiz over today's assignment

4/23

4 Cash p. 242-249 +261

51, 58, 59

video - 58
likely to have quiz over today's assignment

4/28

5 Receivables

5, 23, 9/10, 12, 25

videos - intro, 5, 23
likely to have quiz over today's assignment

4/30

5 Receivables

63, 64, 70, 71, 29, 32, 44, 14

videos - 29, 63/64

likely to have quiz over today's assignment

5/5

6 Receivables

2, 15, 54, 64, 73, 60, 69

videos - 15, 54, 64, 60

likely to have quiz over today's assignment

5/7

6 Inventory

59, 68, 37, 21, 24, 9, 76

video - 59

5/12

Exam over CH 4-6

likely to have quiz over today's assignment

5/14

7 Plant Assets

18, 66, 16, 61

videos - review, 66, 16, 61

likely to have quiz over today's assignment

7 Plant Assets
5/19

21, 25, 8, 23, 41

video - 7-21

9 Liabilities
likely to have quiz over today's assignment

5/21

9 Liabilities

1, 19, 17, 16, 8, 7,

videos - 19, 17, 16

5/26

Holiday - class will meet on Tuesday

likely to have quiz over today's assignment

5/27

tues

67, 76, 69, 78, 40, 70, 79, 41, 30, 46

videos - 67, 69, 40, 41

5/28
6/2
6/4

W
M
W

10 Stockholders' Equity
10 Stockholders' Equity

20, 72, 28, 29, 31, 17

Enroll students
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Course ID: _miller69581____________________________

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