University of Arizona Accounting 200 Introduction to Financial Accounting Fall 2014 Instructor Dr Amy Geile Office McClelland 304 E mail ageile email arizona edu website Office Hours Tues Thursday 9 30 10 30 and appointments by email http blackboard eller arizona edu This course is conducted in accordance with the current University of Arizona Student Code of Conduct Code Any student enrolled in this course is obligated to comply with all provisions of the Code at all times In addition every student should report any incidence of cheating via the GoodCat Hotline If you have not recently familiarized yourself with all provisions of the Code you should do so before continuing in this course Purpose This course provides an introduction to financial accounting that concentrates on concepts relationships and procedures involved in preparing and analyzing financial statements of for profit business organizations Textbook and Related Materials The required textbook is Financial Accounting Tools for Business Decision Making 7th Edition by Paul D Kimmel Jerry J Weygandt and Donald E Kieso Students must have access to this textbook but can buy either the hardcopy textbook or online access to the electronic version A subscription to WileyPLUS homework manager is required for the course Purchase options for the textbook and WileyPLUS are detailed in the class Blackboard Assignments A schedule of assignments and examinations is attached There is a combination of in class group activities in class individual activities homework and on line WileyPLUS homework assignments In addition students will have the opportunity to participate in an optional discussion lab that includes extra assignments These discussion labs are explained below Group Activities will be done in class in groups of 2 5 students You can earn 5 or 3 points per activity specifics are noted on each activity A similar activity will be loaded on Blackboard before the activity is done in class and should be reviewed before class Completed activities will not be returned but may be reviewed during office hours We will use your best 6 of 8 scores for activities when calculating your semester grade therefore you may miss up to 2 activities in the semester without penalty Individual Activities will be given in class There are 3 scheduled individual activities worth 10 points each A study guide will be loaded on Blackboard before the individual activity is given in class and should be completed and prepared to use during your individual activity in an open note format Individual activities will not be returned but may be reviewed during office hours We will use your best 2 of 3 scores for individual activities when calculating your semester grade therefore you may miss 1 individual activity in the semester without penalty Financial Statement Homework The 3 homework assignments will be available on Blackboard You are to print it complete it and turn it in by the end of class on the due date indicated On line Wiley Chapter Problems There are 13 online homework assignments on the schedule which should be done in WileyPLUS the homework manager These online assignments are automatically graded for a maximum of 5 points each and must be submitted online by the due date at 8 00pm to be eligible for full credit We will use your best 11 of 13 scores for wiley on line problems when calculating your semester grade therefore you may miss 2 problem sets in the semester without penalty Grading Policy Maximum points are assigned as follows Exam 1 Exam 2 Exam 3 Homework WileyPLUS Chapter problems Individual Activities Group Activities Total points 140 points 140 points 140 points 20 points 55 points 20 points 30 points 545 points At the end of the semester letter grades will be assigned based on a percentage of points earned relative to total points available Students in the lab will have 575 points available and those students who do not participate in the lab will have 545 points available Ten days after grades are posted in Blackboard for each assignment or exam all grades are assumed correct and may not be changed Suggested Practice Problems Students will have access to ungraded practice problems to help them succeed in this course They will be available in WileyPLUS Since they are not graded WileyPLUS will provide students with the solution after several attempts ONLY THE SCORES FROM THE GRADED WileyPLUS GET TRANSFERRED TO BLACKBOARD The results from the ungraded practice problems will show up in the WileyPLUS gradebook but not in BLACKBOARD Exams Students need to bring 2 pencils a non programmable calculator and a picture identification card to each exam Examination format will be discussed in class prior to each exam All material in the text is eligible for examination regardless of its inclusion in class discussion You will sit in assigned seating for each exam If you are unable to take an exam due to extenuating circumstances you must contact your instructor prior to the exam Students who miss an exam during the semester will take the comprehensive final exam to replace the missed exam DOCUMENTATION MAY BE REQUIRED FOR ALL MISSED EXAMS Comprehensive Final Exam This exam is mandatory for students who missed Exam 1 2 or 3 during the semester and will be given on the date noted in the syllabus the place will be announced in class Students who have not missed a regular semester exam are not required to take the final but can choose to take it in an attempt to improve their semester grade If a student already has 3 exam scores and takes the final each exam score including the final will be counted as 25 toward the total possible 420 points for semester exams Please note you do not replace an exam score by taking the final exam If you take 4 exams each of the 4 exams now become worth 105 each You can convert the 140 score to 105 by multiplying the 140 percentage to 105 points Discussion Labs Through Sept 4th students may elect to register for a free weekly 50 minute discussion lab as space is available This will provide the opportunity to participate in a small class setting allowing more attention to individual concerns than is possible in the large lecture format The lab will include additional discussion of material covered in class lectures and lab practice assignments Students who work on these assignments during the weekly discussion lab will be awarded 3 points each week maximum of 30 points Registration for labs is optional but once you