financial & managerial accounting (required): our textbook is financial & managerial...

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Syllabus: Accounting 5400, Spring 2018 Financial & Managerial Accounting Page 1 of 14 Instructor: Dr. Marcia Countryman 314-941-9095 [email protected] 203 Anheuser-Busch Hall Classroom: Anheuser-Busch Hall 004 In person classroom dates are designated Mondays at 6 pm. (Jan 22, Feb 5 & 19, Mar 5 & 19, Apr 9 & 23, May 7) Virtual Office Hours: by appointment on Zoom In- In Person Office Hours: T & Th, 9:30 – 10:30 am, or by appointment Photos Gavin DeGraw and me after a concert at the Peabody. Whitey Herzog and me at a charity event. Louie at UMSL! Brad Paisley, my husband and me at a concert in at the Verizon Amphitheatre. Welcome: Welcome to Financial & Managerial Accounting. I am very excited to teach this course online this semester and look forward to working with you and creating a collaborative learning community. The great thing about taking a hybrid online class is that it allows you to digest and absorb new information in your own learning environment. We will encourage participation from all members of the class. In order to foster our collaborative learning community, we will work together as partners in this learning experience. It will require that you participate and stay engaged throughout the semester. I will provide you with many tools and resources to help you stay on track with the class and to enhance engagement with the material. This class will help you develop your business analysis skills and give you several tools that you can use at work and in your own investment decisions. I look forward to meeting you. Instructor Bio: I live in the St. Louis metro area and have three sons, one of which is currently in college. I attended Illinois College receiving my undergraduate degree in accounting, Northern Illinois University receiving my MBA, and Saint Louis University receiving my Ph.D. in finance and accounting. I worked as a CPA for many years in Chicago and have taught accounting at several universities. I have been teaching at UMSL since 2010. I love music, travel, and chocolate. Teaching Philosophy: I believe that you (the student) determine your own level of success in the course. Accounting courses require dedicated textbook study, homework problem practice, and the ability to apply accounting tools. This graduate level financial & managerial accounting course focuses on applying the analysis tools that we learn during the semester to actual public company financial statements. I will present the material and help promote learning and analysis skills. However, it is up to you to read, study, practice, and participate. It is imperative that you communicate concerns regarding the course to me as soon as possible. If you are having trouble, let me know. I am here to help you achieve the best possible outcome in this course. This course is full of great teaching resources. Use them to the fullest. This is a great opportunity to learn and improve your skills.

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Page 1: Financial & Managerial Accounting (required): Our textbook is Financial & Managerial Accounting by Wild, Shaw & Chiappetta, 7th edition, McGraw-Hill Education, 2018

Syllabus:Accounting5400,Spring2018Financial&ManagerialAccounting

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Instructor:Dr.MarciaCountryman314-941-9095 [email protected]

Classroom:Anheuser-BuschHall004 InpersonclassroomdatesaredesignatedMondaysat6pm. (Jan22,Feb5&19,Mar5&19,Apr9&23,May7) VirtualOfficeHours:byappointmentonZoomIn- InPersonOfficeHours:T&Th,9:30–10:30am,orbyappointment

Photos

GavinDeGrawandmeafteraconcertatthePeabody.WhiteyHerzogandmeatacharityevent.LouieatUMSL!BradPaisley,myhusbandandmeataconcertinattheVerizonAmphitheatre.

Welcome:WelcometoFinancial&ManagerialAccounting.Iamveryexcitedtoteachthiscourseonlinethissemesterandlookforwardtoworkingwithyouandcreatingacollaborativelearningcommunity.Thegreatthingabouttakingahybridonlineclassisthatitallowsyoutodigestandabsorbnewinformationinyourownlearningenvironment.Wewillencourageparticipationfromallmembersoftheclass.Inordertofosterourcollaborativelearningcommunity,wewillworktogetheraspartnersinthislearningexperience.Itwillrequirethatyouparticipateandstayengagedthroughoutthesemester.Iwillprovideyouwithmanytoolsandresourcestohelpyoustayontrackwiththeclassandtoenhanceengagementwiththematerial.Thisclasswillhelpyoudevelopyourbusinessanalysisskillsandgiveyouseveraltoolsthatyoucanuseatworkandinyourowninvestmentdecisions.Ilookforwardtomeetingyou.InstructorBio:IliveintheSt.Louismetroareaandhavethreesons,oneofwhichiscurrentlyincollege.IattendedIllinoisCollegereceivingmyundergraduatedegreeinaccounting,NorthernIllinoisUniversityreceivingmyMBA,andSaintLouisUniversityreceivingmyPh.D.infinanceandaccounting.IworkedasaCPAformanyyearsinChicagoandhavetaughtaccountingatseveraluniversities.IhavebeenteachingatUMSLsince2010.Ilovemusic,travel,andchocolate.TeachingPhilosophy:Ibelievethatyou(thestudent)determineyourownlevelofsuccessinthecourse.Accountingcoursesrequirededicatedtextbookstudy,homeworkproblempractice,andtheabilitytoapplyaccountingtools.Thisgraduatelevelfinancial&managerialaccountingcoursefocusesonapplyingtheanalysistoolsthatwelearnduringthesemestertoactualpubliccompanyfinancialstatements.Iwillpresentthematerialandhelppromotelearningandanalysisskills.However,itisuptoyoutoread,study,practice,andparticipate.Itisimperativethatyoucommunicateconcernsregardingthecoursetomeassoonaspossible.Ifyouarehavingtrouble,letmeknow.Iamheretohelpyouachievethebestpossibleoutcomeinthiscourse.Thiscourseisfullofgreatteachingresources.Usethemtothefullest.Thisisagreatopportunitytolearnandimproveyourskills.

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Requiredmaterials:1. Text(required):OurtextbookisFinancial&ManagerialAccountingbyWild,Shaw&Chiappetta,7thedition,

McGraw-HillEducation,2018.Youcanobtainthecolorloose-leaforusetheeBook.Ihighlyrecommendusingtheloose-leaftextbook.Manystudentssaythattheircoursesuccessgreatlyimprovedusingtheloose-leaftextbook.

2. ConnectAccounting(required):OurclassispartoftheAutoAccessprogramwithMcGraw-Hill.YouwillautomaticallyberegisteredforConnectAccountingasastudentinourcourse.PickanyConnectAssignmentinCanvas,clickonthatassignment,launchConnect,andyouwillhaveimmediateaccesstoConnectAccounting.YouwillbeautomaticallybilledforConnectAccountingafterthedropdate.ConnectAccountingisrequiredforaccesstotheonlinehomework,guidedexamples,Learnsmart,interactivepresentationsandExcelsimulations.

3. Non-ProgrammableCalculator(required):Anon-programmablescientificcalculatorsuchasaTI-30willbeneededforuseduringthequizzesandexams.

Optionalmaterials:WallStreetJournalorotherbusinessnewsjournal.ClickWSJstudentoffertosignupfortheWSJfor$1perweekfor15weeks.Studentscanreceiveprint,online,tabletandsmartphoneaccessfor$15.TimeRequirements:Ifthiscoursewereofferedoncampus,you’dbeinclass2.5hours/week,alongwiththetraveltimeinvolved.Thehybridonlineversionisnodifferentintermsofexpectationsforyourinvolvement.Thisisanactivehybridonlinecoursethatrequires3hoursofyourtimeeachweekINADDITIONTOthetimeittakesyoutoreadtherequiredmaterialsandwatchthevideos,aswellastheadditionalworkrequiredtocompletetheassignedpapers.Thatmeansthatyouneedtoplantospendaminimumof6hourseveryweek,upto9-10hoursaweek,onactivitiesrelatedtothiscourse.Ifyoudonothavethatamountoftimetodevotetothiscourse,youshouldperhapsreconsidertakingthiscourseatthistime.TechnologyRequirements:Asastudentinanonlinecourse,youareexpectedtohavereliableinternetaccessalmosteveryday.Ifyouhavecomputingproblems,itisyourresponsibilitytoaddresstheseortousecampuscomputinglabs.Problemswithyourcomputerorothertechnologyissuesarenotanexcusefordelaysinmeetingexpectationsandmisseddeadlinesforthecourse.Ifyouhaveaproblem,gethelpinsolvingitimmediately.Ataminimum,youwillneedthefollowingsoftware/hardwaretoparticipateinthiscourse:

1. Computerwithanupdatedoperatingsystem(e.g.Windows,Mac,Linux)2. UpdatedInternetbrowsers(AppleSafari,InternetExplorer,GoogleChrome,MozillaFirefox)3. AbilitytonavigateMyGateway(CanvasLearningManagementSystem)4. MinimumProcessorSpeedof1GHzorhigherrecommended.5. DSLorCableInternetconnectionoraconnectionspeednolessthan6Mbps.6. MediaplayersuchasVLCMediaPlayer.7. AdobeFlashplayer(free):http://get.adobe.com/flashplayer/8. AdobeReaderoralternativePDFreader(free):http://get.adobe.com/reader/?promoid=HRZAC9. OracleJavaplugin(free):http://java.com/en/download/index.jsp10. MicrosoftSilverlightplugin(free):http://www.microsoft.com/getsilverlight11. Awebcamand/ormicrophoneishighlyrecommended

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CourseDescription:

Thiscourseprovidesanintroductiontoaccounting,withemphasisonpreparationoffinancialstatementsforexternalparties(financialaccounting)andaccumulationofcostinformationtoaidinternalplanningandcontrol(managerialaccounting).Topicscoveredincludemeasurementofassetsandliabilities,revenuesandexpenses,theaccountingcycle,financialstatements,costterminology,costbehavior,productcosting,andrelevantcostsfordecisionmaking.ThiscourseprovidesthenecessarybackgroundforACCTNG5401. GoalsoftheCourseMygoalforyouthissemesteristhatyouwillfinishthecoursewithausefullevelofunderstandingoftheaccountinginformationavailabletoyouasafinancialstatementuserandwithabetterunderstandingoftheinternalaccountinginformationyoucomeincontactwithinyourcurrentorfuturecareer.Itisoftensaidthataccountingisthelanguageofbusinessandyouwillfindthatthelanguageweuseinthiscoursewillshowupinmost,ifnotall,ofyoursubsequentMBAcourseworkandasaresultofyoursuccessinthiscourseyouwillbeinabetterpositiontosucceedinthoselatercourses.LearningObjectivesAttheconclusionofthiscourse,studentswillbeabletocomfortablyusefinancialaccountinginformationandwillunderstandhowmanagersuseaccountinginformationinternallytoenhancedecisionmaking.•Studentswillbeabletoidentifythefourbasicfinancialstatementsandunderstandthefundamentalelementsincludedtherein•Studentswillknowhowthestatementsarelinkedandwillunderstandtheprocessusedtopreparethestatements•Studentswillbeabletoreadfinancialstatementsandunderstandtheprinciplesusedtomeasureoperatingandlong-termassets•Studentswillunderstandthereportingofnonownerandownerfinancingactivities•Studentswillbeabletoidentifythecostbehaviorsofvariousbusinessactivities•Studentswillknowhowtousecostinformationinstrategicdecisionmaking•Studentswillunderstandhowthebudgetingprocessincorporatesinformationacrossthecompany•Studentswillunderstandperformanceevaluationusingbothfinancialandnon-financialmeasuresHowThisCourseWorks:Thecoursewillusealearner-centeredapproach.Iwillserveasyourfacilitatorandaresourcetocompletethecoursesuccessfully.Youwillusethetextbookreadings,homeworkproblems,onlinelectures,guidedexamplesandpowerpointstocoverthematerial.Thereisalotofmaterialtocoverinthiscourse.Themostimportantconceptsandmechanicswillbestudiedineachofthemodules.Therearecorrectanswerstothequestionsinthiscourseandyouwillbeexpectedtobeabletodemonstrateknowledgeoftheseconceptsandcalculationsontheexams.

Ifthisisyourfirstonlinecourse,itisrecommendedthatyoucompletetheOnlineCourseOrientationlistedinyourMyGatewaycourselist.Ifyou’vealreadycompletedtheorientation,youdonothavetoretakeitbutyoucanrefertoitforhelpfulvideosandtutorialsaboutthetechnologiesusedinthiscourse.

InstructionalTechnologyWewillusethefollowingtechnologyforourlearningcommunity:

• Electuresonlearningobjectives• Homeworkproblems• PowerPoint• Quizzes

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• Exams• DiscussionBoard• Zoom• Excel• Canvas• UMSLemail• Currentbusinessnews–dailybusinessnewspaperhighlyrecommended

GradeComposition:

Yourgradeforthecoursewillbeearnedbasedonthefollowing:IntroductiononDiscussionBoard5pointsSyllabusquiz 5pointsMidtermexam150pointsFinalexam 150pointsInClassQuizzes(30pointseach)60pointsHomework(5pointseach,achieve>80%forfull5points,keepthetop10) 50points TakingintotheNetJournalposts(5pointseach) 35pointsDiscussionBoardquestions-currentissues(5pointseach)15pointsExcelAssignments(15pointseach) 30points

Totalpoints 500pointsFinalcoursegradeswillbeassignedasfollows:447-500points=A 382-396points=C+432-446points=B+ 347-381points=C397-431points=B 346&below=F EverystudentcanearnanA.Therewillbenocurve.WithdrawalPolicy:ThelastdaytodropacoursewithoutreceivingagradeisMonday,March12,2018.ThelastdaytodroporwithdrawfromacoursewithagradeisMonday,April16,2018.StudentsmaydropcoursesuntilMarch12thwithoutadministrativeapprovalthroughthe"officiallastdaytodropclasseswithoutreceivingagrade"viaMyView,orinperson.AfterMarch12,2018,studentsmaydropclasses(withappropriatesignatures)intheRegistrar'sOffice,theAdvisingOffice,ortheDean'sOffice.IfyoudropthecourseafterMarch12,2018andyourpointaverageonexams,homework,assignments,andquizzesgiventodateislessthan70%,an“F”willberecordedforthesemester.ThisgradewillbeavailableonCanvas.NowithdrawalswillbeallowedafterApril16,2018.

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CourseSchedule(subjecttomodification)

Module#/Name Dates Lectures ReadingsAssignmentsDueSun11:59P Dueat11:59P

ConnectPracticeQuizzes

Chapter1AccountinginBusinessChapter2AccountingforTransactions

1/16-1/21 Electure

CourseSyllabusChapters1&2

1. Syllabusquiz(5pts)2. Courseattestation

form(nopts)3. ConnectHomework

(5pts)4.TakingittotheNet

journalpost(5pts)

DiscussionBoardintroductiondue1/21(5pts)

EndofweekPracticequiz(nopoints)

MandatoryinpersonorientationclassroomsessiononMonday,January22ndat6:00pminourclassroom.Chapter3AdjustingAccountsforFinancialStatements

1/22-1/28 Electure Chapter3

1.ConnectHomework(5pts)2.TakingittotheNetjournalpost(5pts)

EndofweekPracticequiz(nopoints)

Quiz1reviewChapter5InventoriesandCostofSales

1/29-2/4 Electure

ReviewChapters1,2,3ReadChapters4&5

Quiz1date:Monday,February5thinourclassroom1.ConnectHomeworkforChapter5(5pts)2.TakingittotheNetjournal(5pts)

(NoHWforChapter4)

MandatoryinpersonquizandclassroomsessiononMonday,February5that6:00pminourclassroom.Chapter6CashandInternalControlsChapter7Receivables

2/5-2/11 Electure

ReadChapter6andChapter7

1.ConnectHomeworkforChapter7(5pts)

(NoHWforChapter6)2.TakingittotheNetjournalpost(5pts)

EndofweekPracticequiz(nopoints)

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Chapter8Long-TermAssetsChapter9CurrentLiabilities

2/12-2/18 Electure Chapters

8&9

1.ConnectHomeworkforChapter8(5pts)(NoHWforChapter9)2.TakingittotheNetjournalpost(5pts)

EndofweekPracticequiz(nopoints)

MandatoryinpersonclassroomsessiononMonday,February19that6:00pminourclassroom.Chapter10Long-TermLiabilities

2/19-2/25 Electure Chapter10

1.ConnectHomeworkforChapters10(5pts)2.TakingittotheNetjournalpost(5pts)

EndofweekPracticequiz(nopoints)

Chapter11CorporateReporting&AnalysisMidtermExamReview

2/26-3/4 Electure

Chapters11&12Review

1.ConnectHomeworkforChapter11(5pts)2.TakingittotheNetjournalpost(5pts)*MidtermExamdate:Monday,March5thinourclassroom

MandatoryinpersonmidtermexamandclassroomsessiononMonday,March5that6:00pminourclassroom.Chapter14ManagerialAccountingConceptsChapter15JobOrderCosting

3/5-3/11 Electure Chapters

14&15

ConnectHomeworkforChapters14&15(5pts)

EndofweekPracticequiz(nopoints)

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Chapter18CostBehavior&Cost-Volume-ProfitAnalysis

3/12-3/18 Electure Chapter18

ConnectHomeworkforChapter18(5pts)

DiscussionBoardquestion#1due3/18(DiscussionBoard1stpostThursday,repliesSunday)

EndofweekPracticequiz(nopoints)

MandatoryinpersonclassroomsessiononMonday,March19that6:00pminourclassroom.Chapter19VariableCostingandAnalysisChapter20MasterBudgets

3/19-3/25 Electure Chapters

19&20

ConnectHomeworkforChapters19&20(5pts)

EndofweekPracticequiz(nopoints)

Chapter21FlexibleBudgetsandStandardCosts

4/2-4/8 Electure Chapter21

Quizdate:Monday,April9thinourclassroomConnectHomeworkforChapter21(5pts)

EndofweekPracticequiz(nopoints)

MandatoryinpersonquizandclassroomsessiononMonday,April9that6:00pminourclassroom.Chapter22PerformanceMeasurementChapter23RelevantCostingforDecisions

4/9-4/15 Electure Chapters

22&23

ConnectHomeworkforChapters22&23(5pts)

DiscussionBoardquestion#2due4/15(DiscussionBoard1stpostThursday,repliesSunday)

EndofweekPracticequiz(nopoints)

AppendixBTimeValueofMoneyChapter24CapitalBudgeting

4/16-4/22 ELecture

AppendixB&Chapter24

1.ConnectHomeworkforAppendixB(5pts)

2.MasterBudgetingExcelproblemdue(15pts)

EndofweekPracticequiz(nopoints)

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MandatoryinpersonclassroomsessiononMonday,April23rdat6:00pminourclassroom.ManagerialReviewnight

4/23-4/29 ConnectHomework

forChapters24(5pts)

DiscussionBoardquestion#3due4/29(DiscussionBoard1stpostThursday,repliesSunday)

EndofweekPracticequiz(nopoints)

ReviewforFinal 4/30-5/6 Review Review

CapitalBudgetingExcelproblemdue(15pts)

FinalExamMay7that6pminourclassroom

5/7 FinalExamMay7that6pminourclassroom

InpersonclassroomdatesaredesignatedMondaysat6:00pm,whichincludetheorientationsession,January22,February5&19,March5&19,April9&23,May7.

CoursePolicies

1. Participation(expectations)a. Itisvitallyimportantthatourclassroomenvironmentpromotetherespectfulexchangeofideas.This

entailsbeingsensitivetotheviewsandbeliefsexpressedduringdiscussionswhetherinclassoronline.Pleasespeakwithmebeforerecordinganyclassactivity.ItisaviolationofUniversityofMissouripolicytodistributesuchrecordingswithoutmyauthorizationandthepermissionofotherswhoarerecorded.

b. Iwillnotrespondtoeachpostbutwillbemonitoringeachdiscussion.IwillrespondwhenIhavesomethingtocontributetothediscussionorwanttoredirecttheconversation.

c. Yoursuccessinthiscoursewillheavilydependonyourabilitytocommunicate,engageandparticipateinallcourseactivities.Successfulcompletionofthiscourserequiresthatastudentkeepupwithallassignments,courseworkanddiscussions.Timelyparticipationinonlinediscussionsisaveryimportantpartofthiscourseandparticipationinthesediscussions,andotheractivitiesasassigned,isnotoptional.Youareexpectedtoprepareandposttodiscussionsinatimelymannerconsistentwiththerequirementscontainedwithinthecoursesyllabusanddiscussionrubric*.

d. Ifyouareunabletoparticipateinthescheduledclassactivityordiscussionsyoumustnotifytheinstructorwithintheweekofthatclassmoduleordiscussion.Anunexcusedfailuretoengageorparticipatewiththeclasswillbecountedasanabsence;unexcusedabsencesmayresultinfailure.Theinstructorreservestherighttomakejudgmenttoacceptand/ormake–upassignmentsmissedbecauseoffailedparticipationinthecourseactivities.

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2. OnlineDiscussionProtocol

a. Participationinthecourseshouldmaintainapositiveworkandlearningenvironment,asoutlinedintheUMSLStudentPlanner:http://www.umsl.edu/~studentplanner/PoliciesandProcedures/positive.html

b. Postingsshouldbeevenlydistributedduringthediscussionweek.c. Postingsshouldbeaminimumofthreesentences,oroneshortparagraph,andamaximumoftwo

paragraphs.d. Responsesshouldbewellwrittenwithproperpunctuation,spellingandgrammar.e. Avoidshortone-wordpostings,forinstance,“Iagree,”unlessaccompaniedbysupportingstatements

fromthereadingsorpriorknowledge(workandlifeexperience).f. Stayfocusedonthetopic.g. Askquestions;challengeotherpostingsthatlacksupportingevidenceorpresentincorrectinformation.h. Encouragefurtherdiscussionbybuildingoncurrentthreads.i. Checkyourpostingsforresponsesfromothersandrespondinkind.j. Useproper“netiquette”**k. Iwillnotrespondtoeachpostbutwillbemonitoringeachdiscussion.IwillrespondwhenIhave

somethingtocontributetothediscussionorwanttoredirecttheconversation.l. TheDiscussionBoardresponsewindowforeachweekwillcloseonSundayeveningsat11:59pm.

3. AttendancePolicies

a. “Present”inclassforonlinecoursesisdeterminedbyparticipationinan“academicallyrelatedactivity,”i.e.submissionofanassignment,assessmentordiscussionforumposting.Thelastdayofattendanceisthelastdayastudentisacademicallyparticipatingintheonlinecourse.

b. Documentationthatastudenthasloggedintoanonlineclassisnotsufficientbyitselftodemonstrateacademicattendance.

4. AcademicIntegrity/Plagiarism

a. YouareresponsibleforbeingattentivetoandobservantofUniversitypoliciesaboutacademichonestyasstatedintheUniversity’sCampusPoliciesandProceduresintheTritonManual(p.30)

b. Academicdishonestyisaseriousoffensethatmayleadtoprobation,suspension,ordismissalfromtheUniversity.Oneformofacademicdishonestyisplagiarism–theuseofanauthor'sideas,statements,orapproacheswithoutcreditingthesource.Academicdishonestyalsoincludessuchactsascheatingbycopyinginformationfromanotherstudent.Plagiarismandcheatingwillnotbetolerated.StudentswhoaresuspectedofcheatingorotherformsofacademicdishonestyonanexamorquizwillbegivenaZEROfortheworkANDMAYFAILthecourse.

c. AcademicdishonestywillbereportedtotheOfficeofAcademicAffairsforpossibleaction.Theinstructorwillmakeanacademicjudgmentaboutthestudent’sgradeonthatworkandinthatcourse.Thecampusprocessregardingacademicdishonestyisdescribedinthe“Policies”sectionoftheAcademicAffairswebsite

5. Access,DisabilityandCommunicationa. Studentswhohaveahealthconditionordisability,whichmayrequireaccommodationsinorderto

participateeffectivelyinthiscourse,shouldcontacttheDisabilityAccessServicesOffice.Informationaboutyourdisabilityisconfidential.

i. 144MillenniumStudentCenter

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ii. Phone:(314)516-6554iii. Website:http://www.umsl.edu/services/disabled/

b. IfyouhavedifficultycommunicatinginEnglishwiththeinstructorofthiscourse,contacttheOfficeof

InternationalStudentsandScholarServices:i. Phone:(314)516-5229ii. Email:[email protected]. Website:http://www.umsl.edu/~intelstu/contact.html

6. Exams,quizzes,andhomework

a. Examsandinclassquizzesmustbetakenonthedateandwithinthetimeframeindicatedbythe

instructor.Thedatesandtimesaresubjecttochangebytheinstructor.Azerowillberecordedforexamsnottaken.Inextenuatingcircumstances,withappropriatedocumentation,theinstructorwilldecidewhethertoprovideamake-upexam.Informtheinstructoroftheextenuatingcircumstancesbeforetheexamtime,ifpossible.

b. Toreceivepartialcreditonexams,youmustprovidevalidsupportingcalculations.c. NoLateHomeworkwillbeaccepted.Azerowillberecordedforlatehomework.Homeworkisdueas

postedinConnectAccounting.Homeworkisdueontheduedateby11:59pm.Therearenolatehomeworkorassignmentexceptionsbecauseoftechnologyissues.Starthomeworkearlyanddonotwaituntilthelastminute.HomeworkgradeswillbeavailableonCanvaswithinoneweek.Homeworkhasunlimitedattemptsandnomaximumtimelimit.Scoresover80%onhomeworkwillreceivethefull5points.Scoreslessthan80%willreceivethepointsawardedinConnectAccounting.

d. Exams,quizzes,&Excelassignmentsshouldbegradedwithinoneweek.Ifyouhavequestionsconcerninggrading,sendmeanemail.

7. VirtualOffice: ThisclassusesZoom;areal-time,digitallearningenvironmentindependentofaphysicalclassroom.Studentsandinstructorscanparticipateindistancelearningandcollaborationregardlessoftheirphysicallocationusingtheirowncomputer.VirtualofficehourswillbepostedonCanvasunderthevirtualofficecontentarea.

8. TitleIXPolicies:

MandatoryReporting:UnderTitleIX,allUMSLfaculty,staff,andadministrators(withlimitedexception)areobligatedtoreportanyincidentsofsexualharassment,sexualmisconduct,sexualassault,orgenderdiscriminationtotheStudentAffairsofficeand/orotherUniversityofficials.Thisensuresthatallpartiesareprotectedfromfurtherabusesandthatvictim(s)aresupportedbytrainedcounselorsandprofessionals.Note:ThereareseveralofficesatUMSLwhosestaffareexemptfromTitleIXmandatedreporting,whentheinformationislearnedinthecourseofaconfidentialcommunication(e.g.,CounselingServices,HealthServices,CommunityPsychologicalService,CenterforTraumaRecovery,andStudentSocialServices).

9. Religiousobservancepolicy:Ifyouwouldliketorequestaccommodationsforreligiousobservance,complete

theUMSLformhttp://www.cs.umsl.edu/~sanjiv/classes/cs4760/religious.pdfandsubmittheformtomeatthe

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beginningofthesemester.TocomplywithUMSLpolicy,thisformmustbeturnedintomenolaterthan2weekspriortothereligiousobservance.

StudentResources

GatewayforOnlineandAdultLearners(GOAL)TheGOALofficeprovidesyouwithpersonalizedservicesandaccesstoresourcestohelpyoubesuccessfulinyouronlinecourse(s).Contactusforvirtualandtraditionalsupport,tutorialsontechnologytoolsinyourcourse,coachingforonlinelearningsuccess.Weevenhavefreecoffeeandaspacetohangout.

o 306SSBTowero Phone:(314)516-4210o Email:[email protected] Website:http://www.umsl.edu/~umslgoal/

Access,DisabilityandCommunicationStudentswhohaveahealthconditionordisability,whichmayrequireaccommodationsinordertoparticipateeffectivelyinthiscourse,shouldcontacttheDisabilityAccessServicesOffice.Informationaboutyourdisabilityisconfidential.

o 144MillenniumStudentCentero Phone:(314)516-6554o Email:[email protected] Web:http://www.umsl.edu/services/disabilityo

IfyouhavedifficultycommunicatinginEnglishwiththeinstructorofthiscourse,contacttheOfficeofInternationalStudentsandScholarServices:

o Phone:(314)516-5229o Email:[email protected] Web:http://www.umsl.edu/~intelstu/contact.htmlo

TechnicalSupport

MyGateway(Canvas):Ifyouhaveproblemsloggingintoyouronlinecourse,oranissuewithinthecoursesite,pleasecontacttheTechnologySupportCenter:

o Phone:(314)516-6034o Email:[email protected] Web:http://www.umsl.edu/technology/tsc/

IfyouarehavingdifficultywithatechnologytoolinMyGatewayconsidervisitingtheOnlineCourseOrientationinyourMyGatewaycourselist.Theorientationhasoverviewsofeachtoolandtutorialsonhowtousethem.

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ConnectAccountingSupporto Phone:(800)331-5094o Website:http://www.mhhe.com/support

Zoom:IfyouhaveanyquestionsregardingZoom,contacttheFacultyResourceCenter:o Phone:(314)516-6704o Email:[email protected] Web:http://www.umsl.edu/technology/frc/

AcademicSupport

o ContactDr.Countryman:[email protected] NetTutor:OnlinetutoringinmanysubjectsisnowavailablethroughNetTutor.Inyourcourseson

MyGateway,clickonToolsandselectNetTutor®tologin.

StudentRetentionServicesoffersassistancetailoredtospecificstudentneeds.

o 225MillenniumStudentCentero Phone:(314)516-5300o Email:[email protected] Web:http://www.umsl.edu/~umslsrs/

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Syllabus:Accounting5400,Spring2018Financial&ManagerialAccounting

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*OnlineDiscussionRubric

Excellent(5points)

Newandoriginalideastangenttothediscussion;insightfulandreflectivediscussion;referencetoandelaborationofideasthroughoutthediscussion;firstpostingbyThursdayandtworepliesbySundaycontributingtothediscussionquestion

Good(4points)

Insightfulandreflectivediscussion;referencetoandelaborationofideasthroughoutthediscussion;firstpostingbyThursdayandtworepliesbySundaycontributingtothediscussionquestion

Average(3points)

Elaborationandcontributiontooneideawithinthediscussion;latefirstpostwithtworepliesbySunday

BelowAverage(2orfewerpoints)

Simpleinsightorcontributiontothetopic;lackingfirstpostand/ortworeplies

Poor(0)

Anyofthefollowing:Noparticipation,agreementstatements,derogatorycomments,ormessagestotallyunrelatedtothetopicofthediscussionquestion

**OnlineClassNetiquette/behavior

Page 14: Financial & Managerial Accounting (required): Our textbook is Financial & Managerial Accounting by Wild, Shaw & Chiappetta, 7th edition, McGraw-Hill Education, 2018

Syllabus:Accounting5400,Spring2018Financial&ManagerialAccounting

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o Beself-reflectivebeforeyoupostanemotionalresponseandrereadwhatyouhavewrittentobesureitispositive.Thinkofyourcommentsasprintedinthenewspaper.Youronlinecommentswillbeseen,heardandrememberedbyothersintheclass.

o Useeffectivecommunication.

o Avoidtheuseofallcapsormultiplepunctuationelements(!!!,???etc).o Bepolite,understateratherthanoverstateyourpoint,andusepositivelanguage.o Ifyouareusingacronyms,jargonoruncommonterms,besuretoexplainthemsoeveryonecan

understandandparticipateinthediscussion.

o Askforclarificationtoapointifyoufeelemotionalfromaclassmate’spost.Itislikelythatyoumisunderstoodhis/herpoint.Thisstrategywillalsohelpyoustepawayfromtheintensityofthemomenttoallowformorereflection.

o Signyourname.Itiseasiertobuildaclassroomcommunitywhenyouknowtowhomyouareresponding.

o Fostercommunity.Shareyourgreatideasandcontributetoongoingdiscussions.Considereach

commentyoumakeasonethatisaddingto,ordetractingfrom,apositivelearningenvironmentforyouandyourclassmates.

o Beconstructive.Youcanchallengeideasandthecoursecontent,butavoidbecomingnegativeonline.

Whenyoudisagreepolitelyyoustimulateandencouragegreatdiscussion.Youalsomaintainpositiverelationshipswithotherswithwhomyoumaydisagreeonacertainpoint.

o Keeptheconversationontopicbyrespondingtoquestions,addingthoughtfulcommentsaboutthetopicsathand.Onlinedialogueislikeconversation.Ifthereisaparticulardialoguegoingon,pleaseaddtoit,butifyouhavesomethingnewtosay,pleasepostitinanotherthread.

o Defineyourterms.Whenusingacronymsortermsthatareparticulartoyourfield(ornewtoourcourse),

pleasedefinethemforothers.SubjecttoChangeClause:Thissyllabusissubjecttochangeatthediscretionoftheinstructortoaccommodateinstructionaland/orstudentneeds.TheinstructorwillannouncechangesonBlackboardannouncements.However,itisthestudent’sresponsibilitytokeepabreastofsuchchanges