UNIVERSITY OF NORTH DAKOTADepartment of Accountancy

Accounting 200 Course Syllabus FALL 2007

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Instructor: Dr. Carlson

Elements of Accounting IPhone: 777-2921

Office Hours:Office:E-mail:

OPEN DOORGamble Hall 220-R

steve.carlson@mail.business.und.edu

Textbook: Accounting Principles, 8thedition, Weygandt, Kieso, & KimmelInternet access to Wiley website for Weygandt, Kieso & Kimmel

Course Objectives: .

1. To provide an understanding of the basic financial accounting and reporting process for a soleproprietorship. . "----

2. To enable students, through classroom discussion and problem solving, to apply accounting principles inbusiness situations.

3. To acquaint students with business situations so students can appreciate how accounting information canbe used to evaluate the efficiency and effectiveness of a business.

Class Philosophy:

The person that knows "how" will always have a job. The person that knows "why" will always behis boss. Professor Diane Ravitch, Columbia University

Points:

6 Unannounced quizzes (drop one), 5 @ 15 points. . . . . . . . . . . . . . . . . .. 7590 minute exams, 3 @ 100 points 300Comprehensive final exam 125Instructor's discretion 28Internet graded homework. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30

Total Points 558

There will be 10 points of extra credit as ass~gned by the instructor.

Grading Scale: A => 90%B => 80%

C => 70%D => 60%

If the class average is below 76% or 424 points there may be an adjustment to the grading scale.

Notes: .

Calculators may be used when writing all major exams. Picture ID's MUST be brought to all exams.Members of Beta Alpha Psi conduct tutoring sessions for students in Accounting 200 on the Monday andTuesday before each of the three 90 minute exams. Please check the bulletin boards for tutoring times.

PLEASE CHECK THE GAMBLE HALL COMPUTER NETWORK FOR INFORMATIONCONCERNING POLICIES AND PROCEDURES RELATED TO TAKING CLASSES IN THE COBPA.

For the internet graded homework assignments be sure and SUBMIT your assignment. Yon get 5submissions so you can submit right away and get a zero, then replace the grade with a latersubmission. If you do NOT submit, we can NOT adjust your internet homework grade.

Tentative Schedule -Tuesday, Thursday

Aug. 21 Review syllabus; Go over Ch. 1 questions 11, 12, 13, 16, 17, 18 & 21

23 Go over Ch. 1 questions 1,2, 3, 4, 5, 6, 7, 8, 9 & 10; Go over hand-out LE vs AF (importance ofaccounting)

------------------------------------------------------------------------------------------------------------------------------------------------28 Go over Ch. 1 exercises 5 & 6 and BYP 1-7

Go over Ch. 2 questions 1,2 & 5 (debit credit rules for journal entries)

30 Go over Ch. 2 questions 3, 4,6,7,8,9,14,16,17, 18 & 19Go over Ch. 2 exercises 1,2 & 5

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Sept. 3 Labor Day Holiday - NO CLASSES

4 Go over Ch. 2 problem 3B (introduction to adjusting entries)Go over Ch. 3 questions 1,2,3,5,6, 7,8, 10, 11, 12 & 19Go over Ch. 3 exercise 2

6 Read Ch. 3 appendixGo over Ch. 3 exercises 3, 5, 13, 14 & 11 Hand-in Ch. 2 HW (hand-out)

-----------------------------------------------------------------------------------------------------------------------------------------------11 Go over Ch. 3 problem 4B

Go over Ch. 4 questions 6, 7, 8, ?, 12, 13, & 14; Skip pages 142 - 148 concerning the worksheet

13 Go over Ch. 4 exercises 7, 8,9, 12 & 14----------------------------------------------------------------------------------------------------------------------------------------------

18 Go over Ch. 4 problem 5B (skip all instructions concerning the worksheet)

19 Wednesday Exam #1 at 5:15 PM

20 Day after exam -no class------------------------------------------------------------------------------------------------------------------------------------------------

25 Go over exam #1

Go over Ch. 5 questions 1,2,3,4,5,6, 7, 9 & 15

27 Go over Ch. 5 exercises 2, 4, 5, 6, 8, & 11; Start Ch. 5 problem 2B, iftime-----------------------------------------------------------------------------------------------------------------------------------------------

Oct. 2 Read Ch. 5 appendix 5AGo over Ch. 5 problems 2B & 7BGo over Ch. 5 BYP 5-4 & BYP 5-7

4 Skip pp. 249 - 254 in Ch. 6; Read Appendix 6AGo over Ch. 6 questions 1,2,4, 7, 10, 11 & 12Go over Ch. 6 exercises 2, 3 & 13

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9 Go over Ch. 6 problem 8BGo over Ch. 6 exercises 12, 16 (parts a & conly) & 9

11 Go over Ch. 7 questions 1,2,3,4,5,6, 7, 10 & 13Go over Ch. 7 exercises 4 & 5

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;Oct. 16 Go over Ch. 7 problem 4B

Go over Ch. 7 exercise 10

17 Wednesday Exam # 2 at 5:15 PM

18 Day after exam no class-----------------------------------------------------------------------------------------------------------------------------------------------

23 Go over exam #2

Go over Ch. 8 questions 3, 4, 5, 6, 7, 8, 9,10, 11, 12, 13, 17, 18, 19,20,21 & 22

25 Go over Ch. 8 exercises 4, 5, 6,8 & 11Go over Ch. 8 problem 4B

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30 Go over Ch. 8 BYP 8-4

Go over Ch. 9 questions 1,2,3,4,6, 7, 8,9, 10 & 11Go over Ch. 9 exercises 1, 2, 3 & 4

Nov. 1 Go over Ch. 9 problems IB, 2B, 3B & 6BGo over Ch. 9 exercises 10 & 15

-----------------------------------------------------------------------------------------------------------------------------------------6 Go over Ch. 9 BYP 9-1

Go over Ch. 10 questions 1,2,3,4,5,6, 7 & 9Go over Ch. 10 exercises 2 & 6

8 Go over Ch. 10 problems IB, 3B, & 6B--------------------------------------------------------------------------------------------------------------------------------

12 Veteran's Day Holiday -NO CLASSES

13 Go over Ch. 10 questions 12, 13, 14 & 15Go over Ch. 10 exercises 11, 12, 13 & 14Go over Ch. 10 questions 23, 24, 25, & 26

15 Go over Ch. 10 exercises 15 & 16 and problem 9B----------------------------------------------------------------------------------------------------------------------

19 Monday Exam # 3 at 5:15 PM

20 Day after exam no class

22 Go home for Thanksgiving Recess which is November 22-25----------------------------------------------------------------------------------------------------------------------------------------------

27 Go over exam #3

Go over Ch. 11 questions 1,2,3,4,5,6 & 7

29 Go over Ch. 11 exercises 2,3,4,5,6 & 7Go over Ch. 11 questions 8, 9, 10, 11 & 15

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Dec. 4 Go over Ch. 11 exercises 10, 11, 12, & 14Go over Ch. 12 exercises 1,2 & 3

6 Go over Ch. 13 exercises 4,5, 7, 9,10, 11 & 12

7 Reading and Review Day------------------------------------------------------------------------------------------------------------------------------------------------

FINAL EXAM -10:15 AM TUESDAY, DECEMBER 11