Johanna Lyle - Accounting for Business Operations

Accounting for Business Operations

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General Information:

OFFICE HOURS: MW 10:00-11:00, TU 9:30-11:00 and by appointment

TEXT: Introduction to Accounting: An Integrated Approach,
Ainsworth, Deines, Plumlee, and Larson (Irwin), 2nd ed.

PREREQUISITES: MATH 100 and Sophomore standing

Section Information:

This is NOT a coordinated section. Therefore, there is no class packed for this section. The study guide which is available in the bookstores is optional.

Course Objective:

Develop understanding of how accounting is used for operating decisions in business. Promote knowledge of the fundamental concepts and principles that underlie accounting information. Build the background for the effective use of accounting information. Accounting for Business Operations is divided into four sections: introduction, planning, performing (recording), and evaluating and controlling.

Students Responsibilities:

It is your responsibility to be prepared, and to be in class, and to participate in class discussions. The course objectives cannot be achieved without those three factors. You must learn to interpret problem material and communicate your solution. If you don't understand something, then ASK about it. Accounting is not a subject that can be learned the night before the exam. All material assigned, whether discussed in class or not, and all material discussed in class is subject to examination.

Your study for each class period should involve three stages:

preparation for class: specific assignment and general understanding,
attention in class focusing on enlarging your knowledge from your class preparation, and
consolidation of information from items 1 and 2 and study for long-term retention.

Examinations:

There will be three 50 minute exams worth 100 points each. A comprehensive final worth 150 points will be given during final exam week.

There is NOT a make-up exam offered in this course. Instead a weighting system for one exam is used. The score on the final exam is weighted for the missed exam. In other words if the student received a score of 70% on the final, he/she would receive a score of 70% for the missed exam. A student is allowed to utilize weighting a maximum of only one time during the semester. If any additional exams are missed, the student will receive a zero on that exam.

If the student is unable to take the examination during the scheduled time, arrangements must be made with the instructor PRIOR to the regularly scheduled examination time in order to qualify for the weighting situation.

No make-up is offered for the final exam, except for verifiable, documented emergencies.

Grading:

3 in-class exams (100 pts each)	300
1 comprehensive final	150
Classroom activity	50
Total Points Available	500

Grading Scale:

POINTS	GRADE	PERCENTAGE
500-450	A	90 - 100%
449-400	B	80 - 89%
399-350	C	70 - 79%
349-300	D	60 - 69%
Below 300	F	Below 60%

Class attendance, preparation, and participation are necessary factors for success in this class. These items and performance on the final exam will be used to evaluate borderline grades at the end of the semester.

In the event that grade records and/or exams are unavailable for final grade determination purposes at the end of the semester, the entire grade for the course will be based upon a comprehensive final examination

Classroom Activity:

Homework will be collected and checked at the beginning of the class period on a random basis. Credit will be given only to homework submitted during the check period at the beginning of class. Late homework is considered to be NO homework. Substantially complete assignments will receive10 points. Total points possible for homework are 50 and yours will be collected at least 6 times during the semester.

Kansas State University Undergraduate Honor System:

Kansas State University has an Undergraduate Honor System based on personal integrity which is presumed to be sufficient assurance in academic matters one's work is performed honestly and without unauthorized assistance. Undergraduate students, by registration, acknowledge the jurisdiction of the Undergraduate Honor System. The policies and procedures of the Undergraduate Honor System apply to all full and part-time students enrolled in undergraduate courses on-campus, off-campus, and via distance learning.

A component vital to the Honor System is the inclusion of the Honor Pledge which applies to all assignments, examinations, or other course work undertaken by undergraduate students. The Honor Pledge is implied, whether or not it is stated: " On my honor, as a student, I have neither given nor received unauthorized aid on this academic work."

It is expected in all academic work in this class that all work be done individually by you. Do not collaborate on any academic work unless specifically approve by your instructor.

For more information, please visit the Honor System web page at: http://www.ksu.edu/Honor

Other Information:

The last date to drop a course without a "W" is September 30 and the last date a course may be dropped is November 1.

If you have any condition, such as a physical or learning disability, which will make it difficult for you to carry out the work as I have outlined it or which will require academic accommodations, please notify me in the first two weeks of the course.

9G Calvin Hall · Manhattan, KS 66506 · (785) 532-7752 · jlyle@ksu.edu