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ACCT 2001: INTRODUCTORY FINANCIAL ACCOUNTING

Wintersession 2011
MTWTFS December 13-23, 2011 and January 3, 2012
9:00 am- 12:30 pm
Patrick Taylor Hall 2142
Syllabus
Instructor:
Office:
Phone:
E-mail:

Letti Lowe-Ardoin, MS, CPA


3106C PFTH
578-6541
llowea1@lsu.edu

Prerequisites: MATH 1021 or equivalent. If you do not meet the prerequisites, you will not receive credit for this course.
A grade of "C" or above must be earned in this course to advance to Intro Managerial (ACCT 2101) or Intermediate I
(ACCT 3001). Credit will not be given for both this course and ACCT 2000.
Course Description: Financial accounting with emphasis on knowledge required for completion of the accounting cycle,
including income measurement and financial statement preparation; accounting for current and plant assets, current and
long-term liabilities, stockholders equity, and cash flows. Since this course is foundational to success in subsequent
accounting courses, retention of this material is essential.
Required Text: LSU custom edition of Accounting by Paul D. Kimmel, Jerry J. Weygandt, and Donald E. Kieso, 4 th
edition, 2011, Wiley Publishers (required).
Required Online Text Supplement: The course will also utilize the WileyPLUS online resources. At this site, you will
work the WileyPlus assignments that are required. The site also contains additional practice materials and tutorials.
Please see Moodle for registration instructions.
Required Student Response Clicker: A Turning Point student response clicker is required. You may check out a free
clicker from Middleton Library circulation desk while supplies last or purchase from the bookstore. You can use the same
clicker for multiple LSU courses this semester and in the future. You may use a used Turning Point student response
clicker from last semester. It will be used for class participation grades, so each student must use their own. Please see
Moodle for registration instructions.
Students are responsible for all announcements made in class, through PAWs email, or on Moodle.
Grading: Two exams will be administered during the semester. Distribution of points is as follows:
Mid-term exam
125
A = 360 - 400 points
Comprehensive Final Exam
175
B = 320 - 359 points
WileyPlus
50
C = 280 - 319 points
Clicker Quizzes
50
D = 240 - 279 points
Total possible points
400
F=
0 - 239 points
WileyPlus Assignments: Eleven online WileyPlus assignments (Chapters 1-11) will be assigned at 5 points each. To
earn the 5 points, the student must complete the online assignment by 12 pm on the due date. Grades will be assigned
pursuant to the sliding scale below. One assignment grade will be dropped.
85% or higher 5 points
75% -84.4%
4 points
65%-74.4%
3 points
50%-64.4%
2.5 points
Under 50%
0 points
Participation Quizzes: The course will utilize Turning Point Clickers for participation quizzes. 5 questions will be asked in
each chapters lecture to total to a 5 point quiz grade for each chapter. The first chapter will be a trial run for you to be
certain that your clicker is working and will not be counted. It is the students responsibility to ensure his/her clicker is
working properly. It is considered a disciplinary violation to click for another student. No makeup quizzes will be given.
Academic Integrity: Academic integrity is strictly disciplined within the guidelines of the code of student conduct.
LSU policies concerning student conduct and academic integrity are at the following link:
http://appl003.lsu.edu/slas/judicialaffairs.nsf/index. You are responsible for knowing your obligations under the code of
student conduct and this syllabus.
1

Students with Disabilities: Students requiring accommodation should notify the instructor so that necessary
arrangements can be made.
ACCT 2001: INTRODUCTORY FINANCIAL ACCOUNTING
Date
Homework Due
Spring 2011
Chapter and Topic
Dates
12/12
M
Introduction
WileyPlus (WP)
1: Introduction to Financial Statements
ch 1(Due 12/13)
12/13

2: A Further Look at Financial


Statements

WileyPlus (WP)
ch 2 (Due 12/13)

12/14

3: The Accounting Information System

WileyPlus (WP)
ch 3 (Due 12/14)

12/15

TH

4:Accrual Accounting Concepts

WileyPlus (WP)
ch 4 (Due 12/15)

12/16

7: Fraud, Internal Control and Cash


5: Accounting for Merchandising
Operations

WileyPlus (WP)
ch 7(Due 12/16)
WileyPlus (WP)
ch 5(Due 12/16)

12/17

Mid-term Exam (Chp 1-4, 7, 5)

12/19

6: Reporting and Analyzing Inventory

WileyPlus (WP)
ch 6 (Due 12/20)

12/20

8: Reporting and Analyzing Receivables

WileyPlus (WP)
ch 8 (Due 12/21)

12/21

9: Reporting and Analyzing Long-Lived


Assets

WileyPlus (WP)
ch 9(Due 12/22)

12/22

TH

10: Reporting and Analyzing Liabilities

WileyPlus (WP)
ch 10(Due 12/23)

01/03

11: Reporting and Analyzing


Stockholders Equity

WileyPlus (WP)
ch 11 (Due 1/03)

01/04

Final Exam, Cumulative

Note: ACCT 2001 does not cover chapters 12-23 of the Text.
Course Policy: This syllabus is subject to change at the instructors discretion. This syllabus takes
precedence over an instructors representation of grades, exams, or content.

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