ACCOUNTING 211, Section 03
Introductory Accounting I (Financial Accounting)
Spring 2015
PROFESSOR: Dr. Liu
OFFICE: JB 221
PHONE: (909) 537-5775
EMAIL: xliu@csusb.edu (Please write ACCT211 as the title of your email. Do
not email me through Blackboard.)
OFFICE HOURS: Monday and Wednesday 5:40-6:40PM
Tuesday and Thursday 1:402:40 PM
All other times are by appointment.
REQUIRED COURSE MATERIALS:
Accounting, Tools for Business Decision Making, by Kimmel, Paul D., Jerry J. Weygandt and
Donald E. Kieso (Fifth Edition)
WileyPlus-Premium: a registration code for WileyPlusPremium is included when you
purchase the textbook from the CSUSB Bookstore. The registration code is part of the
“bundled” purchase required for this class. You can also purchase the bundled E-book online
at lower cost.
Non-programmable calculator
Pencil and scantron (thin type) for exams
We will be referring to the textbook often during class. Therefore, I will expect that you come to class
with your textbook.
Wileyplus registration URL: http://edugen.wileyplus.com/edugen/class/cls447150/
COURSE PREREQUISITE: None.
COURSE DESCRIPTION: This course is the first course in Accounting, and the course focuses on
Financial Accounting. It is designed to teach the concepts and procedures underlying the
measurement and reporting of financial information. This course is central to the education of any
student aspiring to a career as a professional accountant. In addition, this course provides valuable
information for students whose career goals are in other business fields that are dependent on
financial accounting and reporting as an important source of data.
COURSE POINT DISTRIBUTION: Course grades will be assigned based on the total number of
points earned during the semester. Points are allocated according to the following:
HOMEWORK 10’x9= 90
HOT SEAT POINTS 3’X9= 27
EXAM I 100
EXAM II 100
FINAL EXAM 100
Total Points 417
GRADING SCALE:
0%
60%
63%
67%
70%
73%
77%
F
D-
D
D+
C-
C
C+
80%
83%
87%
90%
93%
B-
B
B+
A-
A
GRADING NOTES:
a. No other work can be substituted for the required work.
b. There are no opportunities for extra credit other than the Bonus Problems and participation
discussed below (see Bonus Problems and Class Attendance below). Your grade will be
determined exclusively on the criteria noted above. Please do not ask me to make any variation in
this policy.
c. For each exam during the semester, I will post your exam scores on Blackboard at the earliest
possible time. Please do not call or email me to discuss your exams or to be told your exam
scores prior to the exam being returned to you. I will return the graded exam to you for your
review in class. It is your responsibility to turn in the scantron after your review. Failure doing so
will lead to a zero in that exam. If you miss the session when I return the exam, you can review
your test during my office hours. If your exam has been graded incorrectly or should you be due to
have points added to your exam score, I will do so if you have brought the particular question to
my attention within one week of the time the exam is returned to you. After that time I will not alter
your recorded exam score. I will correct the grades after verifying with the scanned files.
EXAMS: Three Exams will be administered during the quarter as per the attached course schedule.
The best preparation for all of the exams will be: 1) reading the text material carefully, 2) using the
PowerPoint slides as your study guide, 3) working and practicing several times all the problems on
PowerPoint slides and 4) completing the bonus test for each chapter before due date.
Please note the following:
a. It is required that you take each of the exams in this course.
b. When you take an exam, the grade will be recorded and CANNOT be dropped.
c. If you miss an exam and have either an excused or unexcused absence, a zero will be recorded.
d. If you miss an exam, your percentage score on the Final Exam will replace the previously
recorded zero. This substitution can only occur for one missed exam. Any other missed exam will
retain the recorded score of zero. Make-up exams are not given.
e. The exam dates are listed on the attached Class Schedule. Please be advised that the dates are
subject to change. Any change will be announced in class as well as via email or via an
Announcement on Blackboard.
EXAM RULES:
a) Phones: On exam days, please have cellular phones turned off and put in bag. Please
remove all phone ear pieces and/or Blue-Tooth devices. You may NOT use your wireless
phone as a calculator or as a time piece on exam days. I have a zero tolerance policy
regarding cellular phones ringing on exam day….if your phone rings, I take up your
exam and you receive the grade you have earned on the work completed to that point.
On lecture days, as a courtesy to me and to your classmates, I will appreciate your having