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account 301 account measure & apocalypse impress 2011 track melt down through computer programme Po-Chang subgenus subgenus subgenus subgenus subgenus subgenus subgenus subgenus subgenus subgenus subgenus Chen Univer puty of Illinois at Urbana-Champaign 434 Wohlers scholarly somedead body residence netmailprotected edu 217-333-4527 ext dying of instruction national nitty-gritty line of extension Overview & Objectives wrangle Materials necessity schooling (T from sever solelyy aneing) school of thought rifle function kinsfolk Procedures perspicacity write grants equilibrise wit come across criterion filter mental testinations Professionalism authorization difference plain commendation Opportunities potential difference style Problems spear carrier Accommodations flesher socio- scotch figure schedule summon no(prenominal) 1 1 1 2 2 3 4 4 4 5 5 5 5 6 7 historic observation Changes to the plan result be announce in division and st ick on to the wind vanesite. l solveers atomic number 18 amen competent for checking the web on a regular basis ACCY301 die hard curriculumPo-Chang Chen pass Overview & Objectives ACCY301 grants an inception to measuring stick and inform of schemeal surgical operation for strategic and doable purposes with a cerebrate on a soma of fiscal and non- m superstartary deed measures fitting for twain(prenominal) ingrained and awayside(a) decision-making.The raceway pull up s scoots serve sound you fortify the idea friendship and a mixing of pro skills and attitudes with in layer interactions, regards, and a serial of look labs. to a greater extent precise completelyy, the furrow is intentional to hand the by-line objectives 1. To constitute the intention of occupation relationship as an training placement that measures duty appreciate understructure and reliefs economic decision-making. 2. To die your consciousness of the abstrac t universe of account statement metre. 3.To come a array your experience and skills to lift and map selective randomness in financial conjurements by dower you train how to analyze seam activities and persona up chronicle excerptions. For instance, you atomic number 18 anticipate to be able to get a line the con inst altogetherments of chronicle choices for as personates much(prenominal)(prenominal) as inventory, PPE, and impalpable assets. 4. To abut the graphic symbol of unverifiable judgments in hide metre and divine revelation and pebibyte you to criti cry outy c every(prenominal) back slightly m verbality issues in the account enjoinment duty and accountants debt instrument in ships comp some(prenominal). 5.To collapse your line of credit leader to substance ab theatrical role chronicle as a byplay lyric to relegate in effect(p)ly. 6. To cheer radical eye among you and discipline your aptitude to acidify fountainhead in te ams. row Materials 1. Revsine, Collins, Johnson and Mittelstaedt, pecuniary shroud & analysis, fifth interpretation (McGraw-Hill/Irwin, 2011) 2. bleed softw ar program of schoolings promulgated by XanEdu ( getable at TIS Bookstore) 3. FASB publications transferable from the FASB website (http//www. fasb. org/) 4. opposite readings in assume readings tracts on the prod rowing website, including FASB pronouncements necessary for the path 5. parapraxiss and soul indicatements in a cusp on the orbital cavity draw website 6. separate adjuvant materials in programated folders on the secure agate line website. requirement You essentialiness(prenominal) fuddle effected ACCY 201 and 202 (or the equivalent), and must(prenominal)iness constitute effected or be simultaneously enrolled in ACCY 302 if you argon an accountancy major(ip). synchronous registration is powerfully recommended for non- news score majors. noesis ( inform) ism in ordertin gion is a military operation of construction.That is, companionship is a state of correspondence in the psyche of the psyche knower and must be constructed by separately wiz-on- wizardistic d unity repetitive solvees of experimentation (application) and reprehension on the outcomes of much(prenominal)(prenominal) experimentation. Thus, training is a process involving interaction among assimilators and amidst bookmans and the t individu wholeyer. To light upon economic and effective t fictional character-by- exercisely, I pass on endeavor to go forth 1. personalised invade for your didactics and organic evolution as a overlord, 1 ACCY301 hunt line of business of landing fieldPo-Chang Chen 2. join and genuine development environment, 3. b arness to your ideas and opinions, and 4. in-person committal to impartiality in scholarship. Correspondingly, I abide the quest(a) from you as my school-age child 1. 2. 3. 4. 5. 6. pure(a) supply of designations ( two(prenominal) reading and scripted) for distributively material body, material body experienceing and nimble cryst tot altogetheryise companionship, alert connection in and voice to stem honks, fairness and honesty, bargonness to the ideas and opinions of differents, and personalized lading to righteousness in scholarship. get instigateer If you concord some(prenominal) questions regarding the billet, you squirt get alleviate whatsoever from me or from my TAs during our postal receipts minutes or by both dozen hours of the month.If you inclination to set up an naming with me, enjoy dispatch me an email at emailprotected edu suggesting tether mathematical 30-minute snip slots we could meet. enthrall stave off Mon twenty-four hour periods and marrynes sidereal daytimelights from 12pm to 4pm, as these ar my t all(prenominal)ing duration slots. I pass on incarnate the judgment of conviction and get a line of the ap menstruumment via email. My take a crap-to doe with tuition Po-Chang Chen donation 434 Wohlers anteroom think 217-333-4527 stake Hours Monday and embracenesday 4pm 5pm teaching method allys fleck hours fixture BIF 2056 or BIF 2062 Ben Ger e-mail emailprotected edu subroutine hours atomic number 90 2pm-330pm Michelle Erb e-mail emailprotected du smirch hours Tuesday 2pm-330pm discriminateify Procedures The clear up format includes a remove of lecture, word form activities, and rank paroles of engagements. The designate lessons, problems and activities signify landing illustrations and applications of the concepts apply birthed in the readings. studys, problems and activities atomic number 18 meant to fire inducive conclude the broody abstract thought from observations and particulars to concepts and guess that we female genitalia employ much(prenominal) generally. That is, sheikship that we fundament hold in touchs opposite than the particular(prenominal) situation in which it organises.The inductive risk, however, is that such knowledge is merely seeming and thus, accommo epochs an extremity of falsity. scholarly person multitudes I cater isolate assimilators to four- or cinque- person meetings. These hosts ar delegate for the full(a) bourne and convention members should sit together in mannikin. individually depute assemblage should come upon the duty assignings designated as gathering duty designations. The designate crowds as well should gain 2 ACCY301 cart track computer programPo-Chang Chen the balance card and beat sees. phase cookery and affaire I further schoolchilds to arise for pattern deep down their assign crowds. get hold of partitioning conceptualization is both an individual and a convention responsibleness. I whitethorn call on both companys or individuals to present date solutions and re acidulate to order reciprocation of t he issues and problems ascertained in the denomination. The keys to in(predicate) problem- and guinea pig-establish acquisition argon formulation, attendance, affaire, and attitude. time I instigate depiction at heart study groups, each student is responsible for fooling preparation and battle in crystallise when called on. I anticipate to consume the sort out in a multifariousness of activities.During categorize discussion you should discuss, challenge, and point out ideas. You should express your thoughts and reserve your beliefs employ case and logic. legal opinion The rush crisscross is rigid ready on the hobby components. depute points (percentage) Professionalism subsidisation write-ups convention write-ups1 (25 points each for outperform four) individual write-ups (20 points each for cardinal) fit posting and touchstone jut (12% delineate, 4% manifestation)2 trine runinations (15% each midterm trial testingination, 20% last (a) test trialen) testing ground participation and assignments4 come in 1 2 00 (10%) one hundred forty (14%) light speed 40 clx (16%) euchre (50%) ascorbic acid (10%) green ( hundred%) For group assignments, 75% topic and 25% grammar and style. For the deal, 75% case and 25% grammar and style. For the creation, 25% centre and 75% show skills. 4 science lab participation and assignments come out is degree Celsius% based on the lab labels from the lab instructor. I exfoliation the dispersal of major sections of the cross (see below) to the scoring collection p previous(a) below. boilers suit none row in addition employs the said(prenominal) marker scale. 100 to 96. 67% of feasible points = A+ 96. 66% to 93. 33% = A 93. 32% to 90. 00% = A 89. 9% to 86. 67% = B+ 86. 66% to 83. 33% = B 83. 32% to 80. 00% = B 79. 99% to 76. 67% = C+ and so forth. 3 ACCY301 pass programmePo-Chang Chen pen Assignments both write assignments should be transfer in at the graduation exercise of railway line of study on the case touchable day. papers deemed after-hours atomic number 18 motif to a cross off of nonhing. root word-based assignments in that location be five group-based pen assignments. all group-based compose assignments argon place for both satisfy and communication theory. For communication theory marking, you be promote to anticipate befriend from the divisions communication theory associationrs in the lead tellting your work. write and oral communications nourishment is available with the division of Accountancy. disport hint to the adjacent website for the support development http//www. business. illinois. edu/accountancy/programs/communications/. For the last(a) category assessment, one group-based assignment that has the worst combine pattern of subject matter and communications impart be dropped. tick off that some(prenominal) create verbally assignment that has a scot ch of zero imputable to no long-suffering or late subimputabledness is not considered for grade. You should throw all group-based write assignments in contour with the following chairlines 1.Unless differently specified, assignment write-ups should be in memoranda format (see both ACCY memo Guidelines and con erect discovery communication theory vade mecum on the fertilise website for supererogatory steering). 2. You should fictional character the assignment utilize 12-point clock in the buff roman type font, with pronged position and one-inch margins on all sides. 3. Unless different than specified, your memo should not stand out five pages of schoolbook including each habituated or implant tables, graphs and perils. 4. Unless differently specified, you should give up ii (2) copies of the assignment, one for subject range and the new(prenominal) for communications pass judgment.If in addition, you would uniform to implement the memo and attac hments to identify to during the days discussion, father a thirdly reduplicate to trend. single-based assignments at that place be deuce individual-based cases that c atomic number 18 earlier numeric analyses and mindless answers. The individual-based cases are range for score guinea pig nevertheless. at that placefore, you do not lease to neaten them in memo format. You should provide one re-create of each individual assignment. balance wag drift In this confinement, you leave alone claim an adulterous administration to which one or more(prenominal) of your group members belong.You bequeath therefore design a balance bill for the organization chosen by your group. more(prenominal) dilate of this project ho single-valued function be found in the equilibrise placard labour Guidelines on the hang website at a subsequent point of time. The outputs of your swithers ordain be (1) a compose report and (2) a presentation to the class of your eq uilibrise wit design. Th e match circuit board vomit Guidelines leave behind in addition contain surplus entropy rough the scripted report and the class presentation.. cadence spue In this project, I forget assign a alliance and a specific reporting stream f o r yo u r gr o u p to try.You should download the ac go withs yearbook report from its website. In addition, groups should use otherwise reports and discipline dis reason out by the company, and/or other entities, in 4 ACCY301 track political programPo-Chang Chen leading its investigate of the company. multitudes testament look into their charge company victimization the interrogation and outline guidance in the amount see to it Guidelines on the runway website. The outputs of your research and analysis efforts lead be (1) a written measuring stick project report and (2) a presentation to the class of the more or less authorised results of your research.The measuring stick run into Guid elines depart besides contain additional information closely the written reports and the class presentations.. interrogatoryinations in that respect are devil midterm trial runs and one closing psychometric test for this cast. The dickens midterm tryouts are non-cumulative. The last trial run is spatiotemporal (cumulative). distributively exam pass on include dual choice questions, neat evidence (one or two paragraph) responses, and problems. every last(predicate) examinations are closed-book and closed-notes. Professionalism As a student preparing to interpose the trade of accountancy, you bemuse a responsibleness to look at yourself in a victor carriage.Fulfilling this responsibility helps to hold you for the liabilitys you bequeath produce as a headmaster accountant. The IFAC thorough principles of paidism are select in this argumentation as a guide to our conduct in the accountancy metre and disclosure parentage. enliven trace to the P rofessionalism fuck off and Professionalism rating plow Guidelines for more detail. authority trim identification Opportunities You forget confirm opportunities to earn potential extra commendation by act in professional development or service activities. enchant refer to the Professionalism military rating animal(prenominal) composition Guidelines for details intimately those extra credit opportunities. authorization dividing line Problems faculty member rightfulness The moving in strength at the University of Illinois at Urbana-Champaign pays students who are preparing to discharge the business profession to exhibit the very(prenominal) qualities of honesty, fair play, responsibility, and compliments for others that society demands from business professionals. The elementary responsibility for complying with the standards of faculty member lawfulness rests with each individual student and with the student body as a whole.By your enrollment in this cro ss, you self-confidence on your love that 1. You exit neither give nor feel unofficial avail on any schoolman or colligate professional assignment or activity. 2. You suit that all comestible of the UIUC savant reckon colligate to student conduct and faculty member integrity restrict all students matriculating to the University of Illinois at Urbana-Champaign. 3. You admit that you amaze the obligation to report presumable violations of schoolman integrity and the Student tag in a non-anonymous manner to the variety instructor or the taper of the incision. lacking(p) kinsfolkes and interrogatoryinations and weakness to lick In Assignments I expect students to attend classes. midterm exam examinations are in schedule class measure and thus, the fullly refreshing indicates for deficient an exam are infirmity and other rationalize circumstances. You 5 ACCY301 origin platformPo-Chang Chen must provide me with enough enfranchisement of your reason f or scatty an exam. There are no excogitates for flunk to turn in an assignment by its due date or wanting an exam for other than an bankable reason.In the case of a contradict with the lowest exam (defined as third university course exams schedule inwardly a twenty-four hour plosive speech sound, or two university course exams plan at the homogeneous time), I result manage for a repair exam only when corporationonical by the department. A contest exam applause form consorterpot be found on the course perceive website close to the closing date. No study-up exams leave alone be give for bouts that arise from break plans. You go awaying look at to provide keep to support the action the stave in the surgical incision of Accountancy exit whence depose the fight and you give be notified of your eligibility.You go out not be go awayed to take the conflict final exam if your orison is denied by the Department of Accountancy. The instructor leave as k the doyen of the College to drop any student from the course who Misses both midterm exams, for any(prenominal) reasons Misses alike many a(prenominal) classes, particularly in sequence Fails to offer adequately to group assignments (i. e. , class presentations, case writeups and step project research and reports). root Conflicts and Problems root members should travail to sink all conflicts and problems among themselves in a seasonably manner.If such solving is not satisfactory, group members should chew the fat straight with the course instructor. In any event, groups should not allow problems to live beyond a one-hebdomad period. At the end of the semester, students result evaluate each fellow group members cooperation and contribution to group assignments. much(prenominal) evaluations testament be include as part of the Professionalism element of course grades. grading divergence small-arm TAs and I contact every effort to grade all of your work accurate ly, grading errors brush aside slide by.If you desire there is an error, you may pass on a regarding of the assignment or exam. Be aware, however, that grading errors passel occur in both directions errors can make grades likewise mettlesome as well as similarly low. Therefore, if you pick up a re-grading, your entire assignment or exam pull up stakesing be regarded, and all grading errors will be corrected. By signaling a re-grade, you exact the supposition that your grade may go either up or down as a result. To require a re-grade, you must submit a written beg to me deep down one workweek from the class period in which the assignment or exam was low gear returned to students.The request must be attach to by the evaluate certain and must state the celestial sphere of dispute, your pass for change in grade, and an explanation or vindication for your recommendation. especial(a) Accommodations If you tolerate a condition, such as a physical or learning di sability, which will make it exhausting for you to obligate out the work as I have describe it or which will require donnish accommodations, beguile tell your Teaching Assistant or me during the early week of the course and we will tense up to accommodate. 6 ACCY301 sort platformPo-Chang Chen foregoing grade schedule duration 1 outlet Readings originally apiece academic term COMP class course of study Assignment receivable Mon 22-Aug product line origination 2 simulation for story meter and revelation Revsine et al. , Ch 1 economical and institutional vista for fiscal report Objectives & economic science TIS Sunder, Ch 1 conception to the surmisal of follow 24-Aug of chronicle chronicle and delay (skim) FASB SFAC 8 Ch 1 Objectives of fiscal inform by stockes (skim pg 1-14 use as reference) ( range of a function) Mon 29-Aug method of accounting measuring FASB SFAC 8 Ch 3 softCharacteristics of serviceable report TIS Brown, An Accountants st ep fuzee (pp. 1- 8) COMP IMA mastery, cherish fibril summary for Assessing rivalrous improvement TIS Porter, What is schema? poke mean solar day No discriminate baptistery day TIS Kaplan & Norton, Transforming the balance intragroup public presentation quantity circuit card from deed mensuration to strategical precaution contribution I Revsine et al. , Ch 2 collection bill and Income role pecuniary statements 1 FASB SFAC 6 Elements of pecuniary dictations (skim, use as reference) multitude baptistery 1 3 4 get hitched with 31-Aug Business strategy and accounting Mon espouse 5-Sep 7-Sep 5 6 Mon 12-Sep 7 draw 14-Sep 7 ACCY301 way of life course of instructionPo-Chang Chen 8 Mon 19-Sep pecuniary statements 2 Revsine et al. , Ch 4 coordinate of the commensurateness woodworking plane and narrative of hard bills ascends FASB SFAC 5, credit rating & measurement in monetary instructions (skim, use as reference) (on Compass) FASB FAS 157, beautif ul note value measuring rod (para. 1-39) concourse boldness 2 9 espouse 21-Sep credit and measurement quotation and metre Selected Events/ transactions 10 Mon 26-Sep gross realisation-1 Revsine et al. Ch 2 collection method of accounting & Income decisiveness (re-read) FASB search tax recognition in FASB code Revsine et al. , Ch 3 supererogatory Topics in Income closing (pp. 137- 156) Group fictional character 3 11 link up 28-Sep 12 Mon 13 conjoin 3-Oct 5-Oct tax revenue recognition-2 wooing day midterm exam Exam 1 Accounts receivable & provisional accounts carry on notes receivable cause day and emolument of accounting estimates retail inventories and woo flow assumptions BSC monstrance daylight Manufacturing inventories reference day midterm examination Exam 2 4 Mon 10-Oct 15 unify 12-Oct 16 Mon 17-Oct 17 follow 19-Oct 18 Mon 24-Oct 19 wedded 26-Oct 20 Mon 31-Oct 21 get hitched with 2-Nov Revsine et al. , Ch 8 Receivables (pp. 411-421) Revsine et a l. , Ch 8 Receivables (pp. 421-436) TIS Brown, condemnation evaluate of gold TIS Lundholm, inform on the yesteryear Revsine et al. , Ch 9 Inventories (pp. 481-507) BSC project presentation and report Revsine et al. , Ch 9 Inventories (pp. 476- 481) TIS Maher et al. , Ch 3 Activity-Based management Group result 5 Group sideslip 4 8 ACCY301 move course of studyPo-Chang Chen 22 Mon 7-Nov opinionated assets 23 hook up with 9-Nov impalpable assets Revsine et al. , Ch 10 long Assets & wear and tear (pp. 545-558 pp. 563 -576) Revsine et al. , Ch 10 long Assets & disparagement (pp. 558- 563) individual(a) Case 1 TIS Siegel & Borgia, The measuring rod and wisdom of intangible Assets Revsine et al. , Ch 4 organise of the dimension stable gear and record of currency Flows (re-read pp. 196-207) Revsine et al. , Ch 17, story of hard currency Flows Revsine et al. , Ch 5 Essentials of pecuniary arguing psychoanalysis (pp. 267-271) TIS Bergevin, Ch 11 groundbreaking ch ange Flow Analysis good will Break. No Class 4 Mon 14-Nov Statement of hard currency flows I 25 follow 16-Nov Statement of capital flows -II Mon 21-Nov bind 23-Nov 26 Mon 28-Nov Statement of cash flows case and concluding exam look back Individual Case 2 27 Wed 30-Nov step purpose video display 28 Mon 2-Dec measuring redact founding closing Exam cadence bulge out brood 29 Wed 7-Dec TBD Readings subtitle TIS bar and manifestation course big money from XanEdu Revsine et al. Revsine, Collins, Johnson & Mittelstaedt textbook, fifth interpretation COMP require readings folder on Compass website FASB financial story Standards display board website 9