CCT 300B
INTERMEDIATE ACCOUNTING
Course Information and Policies
Spring 2017
Instructor: Hyeesoo (Sally) Chung, Ph.D.
Office: CBA-411
Phone: (562) 985-5908
Email: hyeesoo.chung@csulb.edu
Office Hours: TTH,12pm – 1:30pm; or by appointment.
Class: TTH, 10am – 11:50am, Section 03, Call #6682, CBA-227 TTH, 2pm – 3:50pm, Section 04, Call #6683, CBA-218
Course Description:
Accounting theory including recording, valuation, and statement presentation of assets, liabilities, capital, and earnings. Funds statements, financial analysis, interest theory and applications.
Course Prerequisite: Accounting 300A (or its equivalent) with a grade of "C" or better. Accounting 300B does not include a review of the material covered in
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Management-Specific Learning Goals: Students will be able to demonstrate understanding of all business functions, practices, and related theories and be able to integrate this functional knowledge in order to address business problems. More specifically, students will gain competency and knowledge in solving complex business problems.
Grading Policies and Assignments:
Grade components and related weights
Components Points
Exams (3) 300 Quizzes (10) 100 Homework Assignments (10) 50 Group Assignments (2) 50 Participation 20 Total 520
Letter Grade: A = 90 - 100%; B = 80 - 89%; C = 70 - 79%; D = 60 - 69%; F = 0 – 59%. Examinations Three examinations will be administered. The exams will consist of multiple choice questions and problems. Problems will be similar to those covered in class or those given as homework assignments. Only simple calculators (i.e., those that only add, subtract, multiply, and divide) can be used during examinations. Any device that is capable of storing text, facilitates communication, records sound, captures images and / or can be programmed will not be permitted. This policy will be strictly enforced. Please note that the instructor is not responsible for providing a calculator to students that do not bring a suitable calculator of their own to exam
On exam day, students will have to be prepared with a comprehensive knowledge of their chosen topics. Faculty members will ask their chosen questions of the student and, with only a whiteboard or computer projector in front of them, students will have to orally work through the program and present their answer to the panel. If the student presents a satisfactory answer to each question, they pass the
Once calculated the program must be able to compare the students answer and the systems answer to be able to show whether the students answer was correct or incorrect.
In our management class, the course introduces the process of management by studying the functions performed by managers including planning, organizing, leading and evaluating. To study these functions, the class must achieve at learning the objectives. These three objectives are; gaining factual knowledge of management, learning fundamental principles, and learning to apply course material in the real world (Syllabus 2016.) Some of the rewards we gain from completing this course are gaining knowledge from discussing ethics and social responsibility in management decision-making, and using techniques to manage and motivate employees.
that rates four stars represents a grade of 60 or higher. The top score permitted is seventy
The following are study questions for the examination. The examination will be a closed-book examination.
For Question 5, fully address management’s concerns as part of your written analysis using the new or the previous calculations to support your recommendation/explanation. As part of your written analysis, include how management might use these calculations to make decisions. The written analysis should be supported by at least 2 scholarly sources, excluding the textbook.
i. An undergraduate grade point average in your major field of 3.2 or above on a 4.0 scale
|M |2/07 | |Read Ch. 3, Analysis of Cost, Volume, and Pricing to Increase Profitability, pp. 106-125. (Skip the material on Multiple-Product |
This course has two course projects due. The first, Course Project 1, reinforces the basic principles of accounting and application of the accounting information system. It is completed in two parts. The second, Course Project 2, is an opportunity to show the ability to analyze financial statements to arrive at conclusions based upon the analysis.
The new advisory consist of three classes: Class A, Class AA, and Class AAA. Class A is where any student has a D or an F in any of their classes. Students who have at least a C- or better in all of their classes, but who have missing assignments in one or more classes are placed in a class AA advisory. Class AAA advisory is where students who have at least a C- or better in all of their classes, and no missing assignments in any of their classes. Many students agree with this new advisory system, but some also disagree. The new A, AA, and AAA advisory has its advantages and disadvantages.
150 scored questions and 15 pilot questions on a weighted amount of the seven responsibilities.
Total points: 290/300 (270=A- This is only for reference. It does not affect your grade!)
Chadwick, L. (2002) Essential Finance and Accounting for Managers. Harlow, London, New York, Massachusetts, San Francisco, Toronto, Son Mills, Sydney et.al: PearsonEducation, p.280-281
The assigning of the scores I decided to have five letter grades which were, A, B, C, D, and F. Letter grade A is 90-100, B is 80-89, C is 70-79, D is 60-69, and F is 59-0. The reason I chose this grade assignment is because I wanted to know how many students have “passed” the exam beyond average or below. The average is a 70-79 and having five categories can show which students actually know the subject or need to work on it, whether over the average or under the average.
Another reason for studying management is the reality that for most of you, once you graduate from college and being you career, you will either manage or be managed. For those who plan on management careers, an understanding of the management process forms the foundation upon which to build your management skills. For those of you who don\ 't see yourself in a management position, you are still likely to have work with managers. Assuming that you will have to work for a living and recognizing that you are verylikely to work in an organization, you shall probably have some managerial responsibilities even if you are not a manager. Our experience tells us that you can gain a great deal of insight into the way your boss behaves and the internal workings of organizations by studying management. Our point is that you don\ 't have to aspire to be a manager to gain something valuable from a course in management.