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33:010:272: Intro to Financial Accounting

Instructor: Evan C. Wasserman, CPA

Fall: 2016
Phone:

Rm 1095- RBS - Livingston Campus


973-868-2199 (cell)
Office Hours (Use Appointment Plus)
Mon 3:30PM to 5:30PM Room 5056
Tues 10:15AM to 12:15PM Room 5056
Wed 2:00PM to 4:00 PM Room 5056
Also by appointment

Sec 01- Mon


6:40PM 9:30PM
Sec 05 Tues/Fri 8:40PM 10:00PM
Sec 12 Wed
12:00noon 1:40PM
Fri
1:40PM 3:00PM

Course email: drcrecwcpa@gmail.com


Due to the large number of students enrolled in this class, please use the COURSE EMAIL. Please
refer to the Email Policy section of the syllabus for more information

COURSE DESCRIPTION
This is an introductory financial accounting course designed to develop fundamentals of financial
accounting. In this course, students will learn basic accounting concepts, with an emphasis on measuring
and recording accounting transactions and preparing financial statements. This course will help students
develop skills in applying financial accounting principles to record basic economic transactions,
summarize and present such transactions in financial statements as well as to understand and analyze
reported accounting information. This course is essential not only for those students planning to pursue a
career in accounting, but also for students planning to pursue a career in any business discipline.
The course format will include lectures, discussions, and problem solving. Similar to the math courses
you have taken, there will be homework problems assigned related to each chapter that will enable you to
apply and understand the concepts learned in the lecture.

COURSE MATERIALS
Textbook:
Financial Accounting, 9th edition, Weygandt, Kimmel, and Kieso, John Wiley & Sons, Inc. (2014)
(ISBN 978-1-118-33432-4)
Hard copy of book available through the Universitys Bookstore
Financial Accounting, 9th edition, Weygandt, Kimmel, and Kieso, John Wiley & Sons, Inc.(2014)
(ISBN 978-1-118-33843-8)
Loose leaf version of the text book available through the Universitys Bookstore
1

The bookstore has a package of the looseleaf book bundled with the wiley access codeISBN
9781119051831
The bookstore also sells JUST the Wiley Access Code --- ISBN 9781118680711

As long as you are buying Financial Accounting, 9th edition, Weygandt, Kimmel, and Kieso, John Wiley
& Sons, Inc.(2014) --you have the correct book.

The book looks like this

I have been told by our Wiley sales representative that the Rutgers Bookstore has the least expensive price
for a new book packaged with the software.
BUT - with JUST the purchase of the Wiley Access Code you can get a PERMANENT ebook if you
contact the Wiley representativeKatherine Bull at kbull@wiley.com. Inform her you are a Rutgers
student and provide her your Wiley Access number and you will be provided instructions as to how to
download the ebook.
It is not a PDF, it's a VitalSource ebook (a free app for Android and Apple devices) that has a desktop
application as well. Once downloaded, VitalSource ebooks are available with or without an Internet
connection.
Assignments:
Chapters assignments and the dates that they are due can be found on WileyPLUS (see Homework
Software below). Please make sure to check their website for this information.

Homework Software:
Each student MUST obtain a WileyPLUS registration code, which is included with the purchase of a new
textbook or can be purchased separately at the bookstore or www.wileyplus.com. Students should ensure
when buying a new textbook that it comes with the WileyPLUS code. There have been instances where a
textbook advertised as being new and supposedly packaged together with Wiley PLUS has been delivered
without the required WileyPLUS code.
2

Please note that if you choose to buy a used copy of the textbook, you will still need to purchase the
WileyPlus registration code. As discussed above, the WileyPLUS code purchased alone can be acquired
at the bookstore or www.wileyplus.com. This code is needed to access the online homework system for
the course. It will also give the student access to an electronic version of the book. This is NOT the same
as the textbook and it is not a version that can be saved after the semester. While it may be tempting to
try to use the textbook solely online, some students who have tried to do so in the past have found it
frustrating particularly when doing homework. I encourage everyone to acquire a textbook (bound or
loose leaf or VitalSource) whether new or used. Everyone in the class, will in any case, have access to the
online version of the book since the purchase of a WileyPLUS registration code, which is needed to
submit required homework, provides access to the online version of the book. The Wiley access code
also provides the student with tutorials on various topics and ORION, a learning tool.
Homework and WileyPLUS:
The WileyPLUS registration code gives each student access to the online homework system. All
homework for this course will be submitted and graded using the WileyPLUS online homework system.
You can access our sections WileyPlus site at the link below:
PLEASE REGISTER IN YOUR PROPER SECTION
01

05

12

WASSERMAN, EVAN

WASSERMAN,
EVAN

WASSERMAN, EVAN

www.wileyplus.com/class/516129

www.wileyplus.com/class/516198

www.wileyplus.com/class/516199

GRACE PERIOD:
Note: Students can take advantage of a 14 day grace period with WileyPLUS if they access the
course via wileyplus.com. So if you are unsure if you want to remain in this class, the grace
period gives the student time to decide. All of the work a student completes during this grace
period will be available to them when they do choose to purchase access at the end of the grace
period. To make sure you get the benefit of the full grace period, please do not formally register
until close to September 6, 2016 or the first day your class section meets. When you access
the link to the course section, you will be given several options one of which is the grace period
option. Once the grace period is over, you will be required to input the WileyPlus access code
which you may have previously purchased from another source OR you can buy the access code
from Wiley.

The first time you login to the WileyPlus website you will need to enter your registration code for your
class by following the series of questions (i.e. school name, instructor name, section number etc.).
WileyPlus allows students to work on an assignment, save it and then work on it later. The system will not
grade an assignment until the student clicks the Submit icon. Immediately following its due date/time,
if you have completed the assignment using all your attempts, the correct answers will be available for
viewing. Late homework submissions will receive reduced credit. As there will be adequate time to
complete homework assignments by the due date, and you will get reduced credit for late submission,
there will be NO extensions to get full credit.
Please register using EXACTLY the same name as it shows on BLACKBOARD.
The following abbreviations are used by the authors in identifying possible homework assignments in
WileyPLUS:
BE
Brief Exercises
Do-it
Do-it for review
E
Exercises
P
Problem (both Problem set A and Problem Set B at the end of each chapter)
BYP
Broaden Your Perspective
The homework assignments that appear online in WileyPLUS correlate to those in our textbook. For
example, if I assign Exercise 5-8, this 8th Exercise in Chapter 5 will be the same in both our textbook and
in WileyPLUS. While some class members will find it helpful to have their book open to this particular
exercise I also try to make it easy by selecting within WileyPLUS a choice which allows students to print
a blank copy of the assigned homework. Homework will be assigned for each chapter. You are required
to complete ALL assignments. Homework is a portion of your final grade. You will be given several
attempts to complete each homework problem.
Technical Support: For any technical support issues involving WileyPLUS contact their tech
support which is available at the WileyPLUS website via live chat. Please do NOT contact me for
technical issues related to WileyPlus as I do not have the experience to provide you with the
necessary help. The WileyPlus Help phone number is 877-586-0192
There may also be a WileyPlus Student Partner that may be able to assist you
Clicker Use in Class:
The Rutgers Business School uses TURNING POINT RESPONSE CARD Clickers
Your participation in the clicker questions is a key way to improve learning in the large lecture hall.
Clickers may be used to gauge understanding of reading material, support class discussions, and provide
understanding of new concepts and to review concepts of previously taught material.
Clickers MUST be brought to each and every class. Each student MUST register their clicker in
Blackboard and the Turning Technology Cloud. Below is the latest information from Rutgers IT:

Students must purchase a license to use Turning Technology clickers. If a student currently has a
clicker they can buy the license only, otherwise, they need to buy a new clicker and a license. There
are two licenses, one year and four years. Turning Technology offers a rebate on the license for
Rutgers students; however, the rebate does NOT cover 100% of the cost and it takes time to be
received.
Students must register their license and link it to their physical clicker at two different places. First, they
need to register at Turning Technology Cloud, then at Blackboard. Both steps must be completed
before using the clicker for any purpose

As discussed above, Clickers are to be registered via the Turning Technology Cloud and blackboard.
Once you obtain your clicker, go to the proper class section in the Cloud and Blackboard
Instructions regarding registering clickers are also posted in the link below:
http://rbs-techdocs n.rutgers.edu/m/34456
These are photos of the acceptable clickers

Clickers are used to answer polling questions. The answers to the polling questions determine the class
understanding of the course material so I expect you to answer the questions to the best of your ability.
I also like to know whether a students performance is linked to their attendance. Since certain
departments of Rutgers (Athletics, Financial Aid, Registrar, etc.) also may ask professors for attendance
information, the answers to the polling questions are also used to track attendance.
Clickers are REQUIRED to be registered by each student. And as discussed above, I cannot gauge the
class knowledge or track attendance without the use of Clickers. THEREFORE, IF YOU DO NOT
HAVE A CLICKER REGISTERED BY SEPTEMBER 30, 2016, 2% WILL BE DEDUCTED
FROM YOUR OVERALL GRADE.
If you lose your clicker, you will have to buy a new one. If you forget your clicker, you will have to sit in
the front of the class, sign a form BEFORE class, show me your ID, and be in attendance the entire class
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to get credit. (If you forget your clicker and do not sit in front and participate, you will be counted
absent)

Technical problems
Technical problems: If you come to class and are having a problem with your clicker, let me know
DURING that same class. You will have to sit in the front of class.
If your clicker stops working outside of class time, please contact helpdesk@business.rutgers.edu
Clickers and Academic Integrity:
Entering answers from more than one clicker is considered academic misconduct. Using a clicker for
someone else is equivalent to taking an exam for someone else and is cause for serious discipline.
Any individual found with more than one clicker in any lecture will have the clickers confiscated. The
serial numbers will be recorded before the clickers are returned. The students who have registered
those serial numbers will receive a score of 0 for all clicker points (equivalent for 0% attendance) for
the semester and be referred to the appropriate academic misconduct process.
Student Responsibilities
Register your clicker on Blackboard by September 30, 2016
Bring your clicker to each and every class
Submit your answers to all clicker questions during class
YOUR CLICKER SHOULD BE ON CHANNEL 41

Clickers (The clickers must be TURNING POINT clickers) are available in the Rutgers Bookstore
Students get a rebate (offer valid in 2016-2017 year)
Information on how to order a clicker and receive a rebate can be found in the link below:
http://rbs-techdocs.rutgers.edu/m/34456
Other Required Materials:
You will need a simple calculator, # 2 pencil, and eraser for all the exams. Note that you are NOT
permitted to use any programmable calculators capable of storing functions and/or text. If you take an
exam with this type of calculator, you will be given an F for that exam.
- Check Blackboard (blackboard.rutgers.edu) for postings of course documents and announcements.
Make sure your email address posted in Blackboard is the email address that you regularly use and check
this email often

LEARNING GOALS AND OBJECTIVES


The relevant Learning Goals of the Rutgers Business School that this course will address are as
follows:
Knowledge of Accounting Concepts
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Successful students should be able to understand basic accounting concepts and be able to record basic
accounting transactions. Successful students will demonstrate their ability to recognize the appropriate
timing of revenues and expenses, and the corresponding analysis of gross profit/loss in financial
statements.

Business Knowledge
By understanding the accounting concepts learned in this class, a student will be able to understand and
analyze financial statements to make key business decisions.
Quantitative Skills and Critical Thinking Skills Learning Goals
Students who do well in this class will be able to understand, analyze and use quantitative data that will
enable them to make business decisions and, with more advanced accounting and business courses, be
able to report to stakeholders.
Specificallya. Students will be able to identify quantitative characteristics of financial statements and accounts.
b. Students will be able to examine and interpret numerical data.
c. Students will be able to analyze numerical data to derive conclusions.
Information Technology Skills Learning Goal
Students will use software tools (WileyPlus) and excel to solve accounting, financial and quantitative
problems.
Ethics Learning Goal
During this course, students will be able to understand and evaluate ethical issues and situations related to
certain accounting matters.
Students develop these skills and knowledge through the following course activities and
assignments:
Textbook:
Students should read each chapter of the textbook as it is assigned. The online version provides video
tutorials.
Lectures:
Lectures of each chapter are supported by PowerPoint slides. The instructor encourages questions during
class. Students must be attentive and interactive during class. The lectures will cover topics addressing
accounting concepts, basic accounting transactions under the accrual basis, and preparing and analyzing
financial statements.
Homework:
Students MUST do the homework assignments to become adept at the topics learned in the lectures and
from reading the textbook. The homework should be done as soon as it is assigned.
Exams:
Two midterm exams and a comprehensive final exam will test the students knowledge.
ACADEMIC INTEGRITY
7

I do NOT tolerate cheating. Students are responsible for understanding the RU Academic Integrity Policy
(http://academicintegrity.rutgers.edu/files/documents/AI_Policy_2013.pdf). I will strongly enforce this
Policy and pursue all violations. On all examinations and assignments, students must abide by the RU
Honor Pledge, which states, On my honor, I have neither received nor given any unauthorized assistance
on this examination or assignment. Dont let cheating destroy your hard-earned opportunity to learn.
See business.rutgers.edu/ai for more details.

ATTENDANCE AND PREPARATION POLICY


- Expect me to attend all class sessions. I expect the same of you. If I am to be absent, my department
chair or I will send you notice via email and Blackboard as far in advance as possible.
I EXPECT YOU TO ATTEND ALL CLASS SESSIONS. You should perform better if you attend
all classes and stay focused and listen to the lectures.
If you have personal problems or extended absence, contact the Dean of Students office
Bishop House
115 College Ave
New Brunswick, NJ 08901

or Livingston Student Center Room 119

- For weather emergencies, consult the campus home page. If the campus is open, class will be held. If
class is not heldthere are videos of the class that can be viewed.
- Expect me to arrive on time for each class session. I expect the same of you. I will be starting class on
time. If you are tardy, enter the lecture hall from the back so you do not disturb the class.
- Expect me to remain for the entirety of each class session. I expect the same of you. If you are going to
leave early, then sit in the back rows or on the aisles during class.
`
- Expect me to prepare properly for each class session. I expect the same of you. Complete all background
reading and assignments. You cannot learn if you are not prepared. The minimum expectation is that for
each 3-hour class session, you have prepared by studying for at least twice as many hours.
- Expect me to participate fully in each class session. I expect the same of you. Stay focused and
involved. You cannot learn if you are not paying attention.

CLASSROOM CONDUCT
I expect you to have respect for the instructor as well as your fellow students. Therefore, leave your cell
phones in your backpacks and pay attention throughout the class. If you use your computer to take notes
and follow slides, stay focused. Do not view other websites, email, etc. during class. When you view
other sites on your computer, you are distracting students who want to learn. If you need to use the
restroom, please do so other than during exams.

If you have question, please raise your hand. I repeat all questions for the benefit of the other students.
If you sit in the front, I will repeat the question to the rest of the class. Even though the class is large, I
encourage you to ask questions.
See above for use of clickers

EXAM DATES AND POLICIES


Exams:
Our first midterm exam will cover Chapters 1 through 4.
Our second midterm exam will cover Chapters 5 through 9.
Our final exam will be cumulative and will cover Chapters 1 through 13.
In contrast to the two midterm exams which will be given one hour and twenty minute time (during the
regular class time period), our final exam will be given in a three hour time from 10AM to 1PM on
Sunday December 18 in the Livingston Recreation Center, 62 Road 3. This information can also be
found at https://finalexams.rutgers.edu/ .
During exams, the following rules apply:
For midterms (unless you have an excuse that I have approved IN ADVANCE) you must take the
exam with the class section for which you are registered.
Programmable calculators are NOT allowed. (simple calculators are allowed)
If you have a disability that influences testing procedures, provide me an official letter from
The Office of Disability Services at the start of the semester.
No cell phones or other electronics should be visible in the testing room. Store them in your back pack.
You will be required to show a valid Rutgers ID during the exam.
Use the restroom prior to the start of the exam
The honor pledge should be followed and if your exam has a place where you sign the pledge, your exam
will not be accepted unless you sign the Honor Pledge.

Make-up Exam Policy


Since the exam dates have already been determined (see below in Course Schedule), please refrain from
making travel plans on those dates. If you are absent from a midterm exam, YOU MUST SEE THE
DEAN OF STUDENTS and provide the Dean with supporting documentation of your absence from the
exam. Approval of a make-up exam will depend on my approval of the underlying reason and review of
supporting valid documentation.

As for the final exam, YOU MUST SEE THE DEAN OF STUDENTS and provide the Dean with
supporting documentation of your absence from the exam. Approval of make-up exams will also depend
on my approval of the underlying reason and review of supporting valid documentation.
If you do not have a qualifying excuse, you will receive a zero for any missed assignments or exam.
Please note: I did not have time to study is NOT a qualifying excuse. I overslept is not an excuse.
If you are late then you get a shorter amount of time to complete the exam.

COURSE WEB SITE - BLACKBOARD:


Course announcements, the syllabus, announcements regarding homework assignments, power-point
presentations, materials and other information will be posted on the courses Blackboard web site. This
site can be accessed at: www.blackboard.rutgers.edu. To login please use your Rutgers NETID and
password. Once logged in, under My Courses on the right-hand side you will see:
33:010:272:01 INTRODUCTION TO FINANCIAL ACCOUNTING
33:010:272:05 INTRODUCTION TO FINANCIAL ACCOUNTING
33:010:272:12 INTRODUCTION TO FINANCIAL ACCOUNTING
Click on this course in order to access the course information.

TUTORING AND EMAILS:


Tutoring and Office Hours:
Tutoring administered by the Accounting Department will be provided by Accounting Ph.D. students
and/or qualified undergraduates to assist you with course material. The location and availability of the
tutors will be made available through a reservation system known as Appointment-Plus.
In order to sign up for the Recitation (group) sessions as well as the One-to-One tutoring, please use the
Appointment-Plus.com website -- click the following link:
https://booknow.appointment-plus.com/6yvt8vlv/
To find a Recitation or Tutoring session, go to Select Session under Appointment Locator
Please note for Tutoring, you MUST sign up for various time intervals to make sure you sign up for the
appropriate time that you think you need with the tutor.
PLEASE DO NOT SIGN UP FOR MORE THAN ONE HOUR
10

For Recitation sessions, it would be to your benefit to attend the session at the beginning of the time
period and stay until you are confident you know the material.
Tutoring schedule (when finalized) will also be posted on Blackboard but appointments must be
scheduled through the Appointment Plus website.
Additional Financial Accounting Tutors:
Tutoring is also available at the Learning Resource Centers on all campuses. For additional information,
refer to the website: https://rlc.rutgers.edu/student-info/group-and-individual-academic-support/peertutoring.

Email Policy:
Every student is responsible for maintaining the current e-mail address in the Rutgers Online Directory.
You can maintain your personal information at:
https://personalinfo.rutgers.edu/pi/
Students who do not have a Rutgers NETID can create one online using this link:
https://netid.rutgers.edu/index.htm

Due to volume, Emails sent directly to my Rutgers email may not be answered. Please use the
COURSE EMAIL above. That is the only way to ensure a timely response to your emails due to the
large number of students. Please also allow 24-36 hours for emails to be received and responded to given
the large number of students.

STUDENTS WITH DISABILITIES:


Rutgers University welcomes students with disabilities into all of the University's educational programs.
In order to receive consideration for reasonable accommodations, a student with a disability must contact
the appropriate disability services office at the campus where you are officially enrolled, participate in an
intake interview, and provide documentation: https://ods.rutgers.edu/students/documentation-guidelines.
If the documentation supports your request for reasonable accommodations, your campuss disability
services office will provide you with a Letter of Accommodations. Please share this letter with your
instructors and discuss the accommodations with them as early in your courses as possible. To begin this
process, please complete the Registration form on the ODS web site
at: https://ods.rutgers.edu/students/registration-form.
The Office of Disability Services at Rutgers, The State University of New Jersey, provides studentcentered and student-inclusive programming in compliance with the Americans with Disabilities Act of
1990, the Americans with Disabilities Act Amendments of 2008, Section 504 of the Rehabilitation Act of
1973, Section 508 of the Rehabilitation Act of 1998, and the New Jersey Law Against Discrimination.
VETERANS:

11

If you are a military veteran or are on active military duty, you can obtain support through the Office of
Veteran and Military Programs and Services. http://veterans.rutgers.edu/
MENTAL HEALTH SERVICES:
If you are in need of mental health services, please use our readily available services.
Rutgers Counseling and Psychological Services New Brunswick: http://rhscaps.rutgers.edu/
PHYSICAL HEALTH SERVICES
If you are in need of physical health services, please use our readily available services.
Rutgers Health Services New Brunswick: http://health.rutgers.edu/]
LEGAL SERVICES:
If you are in need of legal services, please use our readily available services: http://rusls.rutgers.edu/
_____________________________________________________________________________________
GRADING POLICY
Below is the weighting of the course requirements:
Grades
Midterm Exam I
Midterm Exam II
Homework
Final Exam
Total

20.00%
20.00%
20.00% (based on total points correct / total points)
40.00%
100.00%

Alsoas discussed above, you must register a clicker. Since September 14 is the last day to add a
class, if you do not have a clicker registered by September 30, 2016, 2% will be deducted from your
overall grade.
Grading Distribution
The departmental general GUIDELINE for the grade distribution in Introduction to Financial
Accounting is as follows: A (12.5%), B+ (10%), B (20%), C+ (15%), C (27.5%), D (10%), F (5%).
Grade posting: Midterm grades will be posted in Blackboard. Final grades will be posted in REGIS.
Warning grades will be either be posted in REGIS or by email.
Your final grade is not subject to negotiation. If you feel I have made an error, submit your written
argument to me within one week of receiving your final grade. Clarify the precise error I made and
provide all supporting documentation. If I have made an error, I will gladly correct it. But I will adjust
grades only if I have made an error.
I cannot and will not adjust grades based on consequences, such as hurt pride, lost scholarships, lost
tuition reimbursement, lost job opportunities, or dismissals. Do not ask me to do so. It is dishonest to
attempt to influence faculty in an effort to obtain a grade that you did not earn, and it will not work.
There are NO provisions for receiving extra credit.
12

The chapters in the textbook are also REQUIRED reading .


You will perform better if you read the chapter in advance
of the lecture
TENTATIVE COURSE SCHEDULE
Section 12Wednesday 12:00PM to 1:20 PM and Friday 1:40PM to 3:00PM

Class #

Chapter

Topic

Wednesday September 7

Accounting in Action

Friday September 9

Accounting in Action

Wednesday September 14

The Recording Process

Friday September 16

The Recording Process

Wednesday September 21

Friday September 23

Adjusting the Accounts

Wednesday September 28

Completion of the Accounting Cycle

Friday September 30

Completion of the Accounting Cycle;

Wednesday October 5

Accounting
Operations

Adjusting the Accounts

13

(Appendix 3B is included)

for

Merchandising

10

Friday October 7

Accounting for Merchandising


Operations (Appendix 5B is
included)
Possible review of certain items for
First Exam

11

Wednesday October 12

Inventories
Possible Review Certain Items for
First Exam

12

Friday October 14

13

Wednesday October 19

14

Friday October 21

15

Wednesday October 26

Accounting for Receivables

16

Friday October 28

Accounting for Receivables

17

Wednesday November 2

Plant Assets, Natural Resources and


Intangible Assets

Plant Assets, Natural Resources and


Intangible Assets

10

Liabilities

18

19

Exam 1 -- Chapters 1-4


Inventories
Fraud, Internal Control & Cash

Friday November 4

Wednesday November 9

10

Liabilities
(Appendix 10C is included)
Liabilities (Appendix 10C is
included)

20

10
Friday November 11
11

Corporations: Organizations, Stock


Transactions, Dividends, and
Retained Earnings
and Review Certain Items for next
Exam

21

Wednesday November 16

11

22

Friday November 18

11

14

Corporations: Organizations, Stock


Transactions,
Dividends,
and
Retained Earnings

Exam 2 --Chapters 5 thru 9

Wednesday November 23

23

24

MEETS ON FRIDAY
SCHEDULE
1:40 PM to 3:00 PM
Wednesday November 30

11

Corporations: Organizations, Stock


Transactions,
Dividends,
and
Retained Earnings
(Appendix 11B is included)

12

Investments
(Appendix 12A is included)

25

Friday December 2

12
13

Investments
Statement of Cash Flows
Statement of Cash Flows

26

Wednesday December 7

13

27

Friday December 9

13

28

Wednesday December 14

Review Certain Items for Final Exam

Sunday December 18
10:00AMLivingston
Recreation Center
62 Road 3

Final Exam Chapters 1


thru 13 (cumulative)

(Appendix 13A is included)


Statement of Cash Flows

https://finalexams.rutgers.ed
u/

Note: Certain items in this syllabus is subject to change during the semester

15

The chapters in the textbook are also REQUIRED reading .


You will perform better if you read the chapter in advance
of the lecture
TENTATIVE COURSE SCHEDULE
Section 01Monday 6:40PM to 9:30PM

Class #
1

Chapter
Monday September 12

Monday September 19

Topic

Accounting in Action

Accounting in Action

The Recording Process

The Recording Process


Adjusting the Accounts

Monday September 26

Monday October 3

Monday October 10

(Appendix 3B is included)

Adjusting the Accounts

Completion of the Accounting Cycle

Completion of the Accounting Cycle;

Accounting
Operations

16

for

Merchandising

Exam 1 -- Chapters 1-4


Exam is second half of class

Monday October 17

Monday October 24

Monday October 31

Monday November 7

Accounting for Merchandising


Operations (Appendix 5B is
included)
Review Certain Items for First Exam

Inventories

Inventories

Fraud, Internal Control & Cash

Accounting for Receivables

Accounting for Receivables

Plant Assets, Natural Resources and


Intangible Assets

Plant Assets, Natural Resources and


Intangible Assets

10

Liabilities
Liabilities

10

Monday November 14

10
10

11

Monday November 28

Liabilities and Review Certain Items


for next Exam

Exam 2 --Chapters 5 thru 9


Exam is second half of class

Monday November 21
11

12

(Appendix 10C is included)

11

Corporations: Organizations, Stock


Transactions,
Dividends,
and
Retained Earnings
Corporations: Organizations, Stock
Transactions,
Dividends,
and
Retained Earnings
(Appendix 11B is included)
Investments

12

13

Monday December 5

12

(Appendix 12A is included)


Investments
Statement of Cash Flow

13

17

(Appendix 13A is included)

14

Monday December 12

13

Statement of Cash Flow

13

Statement of Cash Flow


Review Certain Items for Final Exam

Sunday December 18
10:00AMLivingston
Recreation Center
62 Road 3

Final Exam Chapters 1


thru 13 (cumulative)
https://finalexams.rutgers.ed
u/

Note: Certain items in this syllabus is subject to change during the semester

The chapters in the textbook are also REQUIRED reading .


You will perform better if you read the chapter in advance
of the lecture
TENTATIVE COURSE SCHEDULE
Section 05Tuesday and Friday 8:40AM to 10:00AM

Class #

Chapter

Topic

Tuesday September 6

Accounting in Action

Friday September 9

Accounting in Action

Tuesday September 13

The Recording Process

Friday September 16

The Recording Process

Tuesday September 20

Friday September 23

Adjusting the Accounts

Tuesday September 27

Completion of the Accounting Cycle

Friday September 30

Completion of the Accounting Cycle;

Tuesday October 4

Accounting
Operations

Adjusting the Accounts

18

(Appendix 3B is included)

for

Merchandising

Accounting for Merchandising


Operations (Appendix 5B is
included)
Possible review of certain items for
First Exam

10

Friday October 7

11

Tuesday October 11

12

Friday October 14

13

Tuesday October 18

Inventories

14

Friday October 21

Fraud, Internal Control & Cash

15

Tuesday October 25

Accounting for Receivables

16

Friday October 28

Accounting for +++Receivables

17

Tuesday November 1

Plant Assets, Natural Resources and


Intangible Assets

Plant Assets, Natural Resou+++rces


and Intangible Assets

10

Liabilities

18

19

Exam 1 -- Chapters 1-4

Friday November 4

Tuesday November 8

Inventories
Possible Review Certain Items for
First Exam

10

Liabilities
(Appendix 10C is included)
Liabilities (Appendix 10C is
included)

20

10
Friday November 11
11

Corporations: Organizations, Stock


Transactions, Dividends, and
Retained Earnings
and Review Certain Items for next
Exam

21

Tuesday November 15

11

22

Friday November 18

11

19

Corporations: Organizations, Stock


Transactions,
Dividends,
and
Retained Earnings

Exam 2 --Chapters 5 thru 9

Tuesday November 22

23

24

MEETS ON FRIDAY
SCHEDULE
Tuesday November 29

11

Corporations: Organizations, Stock


Transactions,
Dividends,
and
Retained Earnings
(Appendix 11B is included)

12

Investments
(Appendix 12A is included)

25

Friday December 2

12
13

Investments
Statement of Cash Flows
Statement of Cash Flows

26

Tuesday December 6

13

27

Friday December 9

13

28

Tuesday December 13

Review Certain Items for Final Exam

Sunday December 18
10:00AMLivingston
Recreation Center
62 Road 3

Final Exam Chapters 1


thru 13 (cumulative)

(Appendix 13A is included)


Statement of Cash Flows

https://finalexams.rutgers.ed
u/

Note: Certain items in this syllabus is subject to change during the semester

20

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