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BOSTON UNIVERSITY AC221 Financial Accounting It is extremely important to read the entire syllabus before the first class Instructor David Fionda dfionda bu edu Instructor Office Hours Tuesdays 12 30 pm in HAR 546D Thursdays 12 30 pm in HAR 546D and by appointment at https bostonu zoom us j 5132112953 Course credits 4 Course Times Location Sec E1 Tu Th 11 00am 12 15pm HAR 312 Course assistants tutor office hours review sessions Course tutors TBD Tutor office hours TBD Review Sessions TBD Course Description Learning Goals The course teaches the concepts underlying financial statements and accounting procedures used in preparing income statements statements of financial position balance sheets and cash flow statements The course stresses the interpretation analysis and evaluation of published financial statements Upon completion of the course students are expected to Recognize the important role of financial reporting in measuring business performance and efficiently allocating capital in the economy Be able to identify and apply accrual accounting principles and methods as they relate to common types of revenues expenses assets liabilities and equity Be able to prepare financial statements including the income statement statement of financial position balance sheet and statement of cash flows Be able to interpret financial statements prepared by a company Be able to analyze the financial statements of a company to evaluate the performance of that company Have an understanding of the larger context of corporate and financial reporting Diversity Inclusion Statement The content and instruction of this course is designed to be considerate of culture and cultural impact You are invited to share your personal experiences and perspective related to the course content If there are topics or conversations that you feel would benefit from incorporation of social context a differing perspective or input from Questrom s Office of Diversity Inclusion please inform your instructor who will explore resources and opportunities to engage a wide variety of perspectives in the classroom Course Materials Textbook Financial Accounting by Thomas and Tietz 13 edition 2022 published by Pearson Students should not use an earlier version of the textbook The textbook along with MyLab will be available through the Blackboard course site It will be offered through the optional BU Bookstore First Day program On line Textbook Supplement MyLab Students should sign up in MyLab to the instructor s course section that matches their registered section Make sure you sign up for the appropriate section to ensure that you get credit for homework completed In addition it is necessary to be signed up for the correct section for exam administration If you switch sections make sure you also change your MyLab registration to the appropriate section See the MyLab sign up details that are specific to your section on the Blackboard course site When you sign up to MyLab use your BU email to ensure that you receive credit for all homework completed HP 10bII or 10bII Calculator The indicated calculators are approved for use on exams and quizzes Other calculators are not permitted without prior approval from the instructor Harvard Business School Case Study A Letter from Prison by Eugene Soltes Information on how to purchase the case study will be distributed to students at a later date Blackboard The most up to date syllabus and other materials including lecture slides and assignments will be posted to Blackboard https learn bu edu ultra course Students are required to check Blackboard frequently for announcements updates and revisions All materials on the Blackboard course site are for your personal use only during the semester you take the course and may not be distributed without the instructor s prior permission Name Card aka Tent Card Use a name card in class for all class sessions throughout the semester Your name card will help your instructor and classmates learn your name facilitate class discussion and help you to get the participation credit that you deserve The name card template that can be used to create a name card can be found at http questromworld bu edu udc essentials forms 2 Windows or Macintosh Computer Exams will be given that will require the use of a Windows or Macintosh computer Chromebooks mobile phones and tablets that do not use Windows or MacOS will not work for the administration of these exams If your computer gets lost stolen or damaged contact Questrom I T HAR 3 floor for a loaner computer to use during the exam Course Policies 1 Attendance Policy Satisfactory performance in the course requires a thorough understanding of topics discussed in class as well as the assigned readings and homework To learn the topics discussed in class attendance at all class sessions is necessary and expected In addition absences from class will make it impossible for you to participate which will adversely impact your participation score We will be using the App Arkaive arkaive com to track attendance The only way that I can confirm your attendance is through your checking in You will have a 15 minute grace period from the start time of class to check in If you miss this grace period or forget to check in you will be marked absent from the class If for any reason you cannot attend class you must log an excusal request in advance of the class start time on Arkaive If I approve the request then you will be marked as Excused When you download and register for Arkaive you will be asked to enter an enrollment code The enrollment code for this class is T02X If you have any issues with Arkaive they will support you directly Please reach out to the to resolve any issues 2 Academic Accommodations for Students with Special Needs In keeping with University policy any student with a disability who needs or thinks they need academic accommodations must call the Office of Disability Services at 617 353 3658 to arrange a confidential appointment with a Disabilities Access Services staff member Please see the disability services website about the current process for making an appointment with a BU Disability Services staff member The BU Disability Services website is https www bu edu disability Accommodation letters must be delivered to your instructor in a timely fashion within two weeks of the date on the letter and not later than two weeks before any major examination Please note that accommodations will not be provided absent

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BU AC 221 - Syllabus

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