Accounting 1B Fall 2007 Course Syllabus
Instructor: Anthony Y. Teng
Phone: (949) 582-48XX
Office: LIB 318C (or at Village)
MW 7:30-8:00am, 10:30-11:00am, and 4:00-4:30pm
T 5:30- 7:00pm
or arrange with instructor
Saddleback Web Site and Blackboard Access: http://www.saddleback.edu
Note: Every student is assigned a college e-mail account and pin number (password). Do not
change your e-mail address. If you prefer to receive e-mail at another address, go to
http://www.saddleback.edu and then to MySite, select "E-mail" and follow the instructions under
"Account Information" to automatically forward your messages to the address of your choice.
Course Requirements/Prerequisites: ACCT1A.
Course Objectives and Format: ( 4 u n i t s ) This course will present the basic theory and structure of
management accounting as an information system, focusing on manufacturing and non-
manufacturing costs, product and period costs, fixed versus variable costing, budgeting, cost and
profit analysis, and cash flow.
Lectures, demonstration problems, group discussions, and analysis of "real world" applications will
comprise the format of this class. You must be prepared to enter into discussions by reading text
assignments and related articles in periodicals. Presentation of elementary managerial accounting
concepts from the current literature is strongly encouraged. I will supplement the text with articles
from the professional literature and various periodicals as these become available. You will receive
copies of these and will be expected to be tested on this material.
Required: "Financial & Managerial Accounting. Edition 8," Warren, Carl, Reeve, James & Fess,
Philip. Thomson/South-Western, 2005.
Note: The textbook package includes everything you need for this class and is specially bundled for
you by the publisher. It is only available through the Saddleback and Irvine Valley College
bookstore or on-line with the publisher. If you purchase the text from any other source, you will be
responsible for any resource that is in this package.
Exams will consist of multiple choice questions, short answer questions, essays and short problems.
There will be NO MAKE UP EXAMS given for any reason. If for an EMERGENCY reason you
must miss an exam, the instructor must be notified BEFORE the scheduled exam or a grade of zero
will be assigned.
Your grade will be determined on the basis of the number of cumulative points scored on quizzes,
exams, projects, and class participation. The points will be weighted as follows:
Exam (4@ 100 pts) 400 points
Group project 50 points
Homework (10@5 pts) 50 points
Note: Homework will be administered via Personal Trainer (see below). There is no extra credit.
TOTAL 500 POINTS
Grades are determined as follows:
Grade Index: Points % Letter Grade
(450 - 500) 90-100 A
(400 - 449) 80- 89B
(350 - 399) 70- 79 C
(300 - 349) 60- 69 D
(0 - 299) below 60 F
Access to Blackboard (Saddleback's Online Portal)
Go online to http://socccd.blackboard.com, click on "Logon." Complete instructions are available
to the left of the "Username" and "Password" boxes. If, after following the instructions, you are
unable to access BLACKBOARD, you may e-mail Sheri Nelson at email@example.com for
assistance. Include your name, student ID, your four-digit PIN and your Course ID (ACCT 1A,
BUS 1, etc.).
Access to Personal Trainer
Once you are in the BLACKBOARD website for the course, select the appropriate course. Click
on the button, the "Tools" link. Select Personal Trainer. You will be redirected to the Personal
Trainer. Enter Personal Trainer. The first time into the system you will need to register for the
appropriate class. This semester the Course Code is A_T_14540.
THE FIELD OF ACCOUNTING REQUIRES A HIGH DEGREE OF ETHICAL RESPONSIBILITY IN ORDER TO
INSTILL A LEVEL OF CONFIDENCE IN THE QUALITY OF THE INFORMATION PRODUCED. AN ACADEMIC
ENVIRONMENT IS NO DIFFERENT. CHEATING OF ANY KIND ON ANY PROJECT OR TEST WILL NOT BE
TOLERATED IN THIS CLASS. A STUDENT WHO IS SUSPECTED OF CHEATING WILL BE SUBJECT TO THE
APPROPRIATE PROCEDURES DESCRIBED IN THE STUDENT CATALOG. THESE PROCEDURES PROVIDE
GUIDANCE REGARDING CHEATING OR PLAGIARISM AND MAY RESULT IN AN ASSIGNED A GRADE OF "F"
FOR THE COURSE. THE PROCEDURES PROVIDE THE INSTRUCTOR WITH THE RIGHT TO ADJUST INDIVIDUAL
GRADES DUE TO CIRCUMSTANCES THAT MAY AFFECT A PARTICULAR STUDENT DURING THE SEMESTER.
IN SHORT--DON'T CHEAT. IT GIVES ONE A NEGATIVE REPUTATION AND DOES NOT ALLOW YOU TO BUILD
THE CONFIDENCE THAT YOU NEED TO SUCCEED IN THE REAL WORLD. CHEATING IS DEFINED AS TURNING
IN WORK AS ONE'S OWN WHICH IS ACTUALLY THE WORK OF SOMEONE ELSE. THIS APPLIES TO ALL WORK
IN THIS CLASS INCLUDING TEST ANSWERS. "PEEKING" AT ONE'S NOTES DURING AN EXAM WILL ALSO
NOT BE TOLERATED. "QUESTIONING" OTHER STUDENTS IN MY CLASS AS TO "WHAT THE EXAM COVERED"
WILL ALSO CONSTITUTE CHEATING. ANY INSTANCES OF THIS TYPE WILL BE PUNISHED BY THE
ASSIGNMENT OF AN AUTOMATIC "F". IT WILL BE DISALLOWED IN MY CLASS - PERIOD.
WITHDRAWALS DURING THE TERM: See Saddleback College Knowledgebase at www.saddleback.edu
Do not assume that the instructor will automatically drop you from the course. If you feel you must
drop, take the initiative and do it yourself.
Course Policies, Procedures and Assignments
The instructor assumes you have the requisite computer skills to successfully complete this
course. This includes (at least) proficiency with Microsoft Office and access to the
In the event you are using Microsoft Office 2007 (current version), you MUST save course
documents in Office 2003 format (MS Word - .doc and MS Excel - .xls). Work and
communication submitted in Office 2007's native format will not be accessed.
ALL cell phones, pagers, palm pilots, iPods, and other wireless devices must be silent
during class and OFF during exams.
Tape recorders, calculators and laptop computers are permitted in class. You are highly
recommended to bring a calculator for exams. Cell phones and PDAs are NOT allowed for
exams. If you have any questions, please ask the instructor before the exam.
This course will cover Chapters 15 26 in your textbook.
Each chapter will have a quiz which will be taken in Personal Trainer. The 10 highest
scores will be used in your grade computation. Quizzes must be taken in Homework
Manager before the due date. Once the due date has been reached, Personal Trainer will
not allow you to take the quiz.
There will be four exams administered throughout the semester. The 3 highest scores will
be used in your grade computation.
Every student is required to attend all class sessions and complete all assignments. There
will be no make-up lectures on an individual basis. Poor attendance will be sufficient
grounds for being DROPPED from the course; however, do not assume that the instructor
will drop you from the course. Once the semester reaches the drop deadline, you will
receive a grade.
You are expected to read the chapter materials prior to class lecture. The author's
PowerPoint presentations are used as a lecture outline but we will discuss much more than
what is on the file. You are responsible for any material presented in the textbook,
resource material, or class discussion.
FINANCIAL ACCOUNTING (FALL 2007)
Note: Dates are approximates and are subject to change; Exam dates are approximate and will be
officially announced in class.
Administration of class assignments will be through Homework Manager. You must obtain an
access code in order to register for the tool. Each chapter is worth 5 points. Homework Manager
will provide partial credit. Check answers are available for most questions in the text and you can
use the general class Blackboard account to access the publisher's web site and solution manual.
Homework Manager is an interactive, Internet-based product designed to help you complete all
exercises and problems. You will receive instant feedback and the ability to correct any errors. All
work must be fully completed. Each chapter is worth 5 points and you must score a 95 percent or
better in order to get the points. There is no partial credit for a chapter's homework. You must
keep up with all assignments. Assignment completion will be the Monday following Exam 1, 2,
and 3. Assignments due for Exam 4 must be complete on the day of the Final Exam.
W e ek We e k Chap t e r As s i g nm e nt
1 8/20/07 Chapter 14 Statement of Cash E14-2, E14-6, E14-7, E14-
Flows 13, E14-15
2 8/27/07 Chapter 15 - Financial Statement E15-1, E15-4, E15-5, E15-7,
Analysis E15-10, E15-12, E15-15
3 9/3/07 Chapter 16 Introduction to E16-4, E16-5, E16-7, E16-
Managerial Accounting and Job 10, E16-12, E16-16
Order Cost Systems P16-3A, P16-5A
4 9/10/07 Chapter 17 Process Cost Systems E17-5
Exam 1 (Chapter 14 16) P17-1A; P17-2A
5 9/17/07 Chapter 17 E18-5, E18-6, E18-9, E18-10
E18-11, E18-16, E18-22,
Chapter 18 Cost Behavior and E18-23
Cost-Volume Profit Analysis
6 9/24/07 Chapter 18 P19-1A, P19-2, P19-6A
Chapter 19 Profit Reporting for
7 10/1/07 Chapter 19 E20-2, E20-3, E20-5, E20-
10, E20-13, E20-18
Chapter 20 Budgeting
8 10/8/07 Chapter 20
Exam 2 (Chapters 17 - 19)
9 10/15/07 Chapter 21 Performance E21-1, E21-2, E21-3, E21-6,
Evaluation Using Variances from E21-9, E21-13
10 10/22/07 Chapter 22 Performance E22-2, E22-6, E22-10, E22-
Evaluation for Decentralized 11, E22-13, E22-20
11 10/29/07 Chapter 23 Differential Analysis E23- 3, E23-4, E23-6, E23-
and Product Pricing 11, E23-13, E23-15, E23-16
Exam 3 (Chapters 20 22)
12 11/5/07 Chapter 24 Capital Investment E24-5, E24-6, E24-8,
Analysis E24-9, E24-10, E24-17
13 11/12/07 Chapter 25 Cost Allocation and TBA
Activity Based Costing
14 11/19/07 Chapter 25
15 11/26/07 Chapter 26 Cost Management for TBA
16 12/3/07 Review
17 12/10/07 Exam 4 (Chapters 23 - 26)
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