Instructor

K.D. Hatheway-Dial

Course Information

Required Materials

• Kimmel (ISBN 0-470-38383-6) 5th edition
  Financial Accounting Access Card-Online Textbook And Homework Grader
  Wiley Publishing

Course Objectives

In this class students will:

• Learn qualitative characteristics of useful information, and how to analyze information to determine if the information is composed of these essential characteristics.
• Learn and apply the accounting equation to simple transactions
• Learn the difference between Debits and Credits and how to use debits and credits to convey changes in an organizations resources and obligations
• Learn the basic components of the accounting system and how each component contributes to illustrating the financial health of an organization
• Learn how to prepare and read the following basic financial statements:
  o Income Statement
  o Balance Sheet
  o Statement of Stockholders' Equity
  o Statement of Cash Flows
• Learn the definition of internal controls, the different types of internal controls and their critical relationship to the organizations environment and accounting system and their critical relationship to the accounting system
• Learn the fraud scale and how to apply this scale to simple fraud cases
• Learn how to use basic financial analysis techniques to compare and contrast an organizations financial information for decision making purposes
• Explore the basic differences between statements prepared using US GAAP (Generally Accepted Accounting Principles) and IFRS (International Financial Reporting Standards)

Technology

This class is heavy in technology. To keep the various programs straight it is important we all know how to distinguish between them all over the semester. The following table outlines the terms and primary use of the various programs and online sites:

Program	Term	Primary Use
Wiley Plus	Wiley	Online text and homework
Blackboard	Blackboard	Grades, Discussion, Quizzes, Assignments and class email
Website	Homepage	The website with PowerPoints, transcripts, instructions, etc.

Please use the above terms when communicating problems with myself and my assistants

In addition, all electronic correspondence must use either Microsoft Word and Excel formats.

Grading

Grading  Notes

1. While we have every intention of returning and/or posting homework, project, and exam grades as soon as possible it is not always within our control. Scores will not be available until 7 business days AFTER THE DUE DATE. Please Do Not inquire about scores until after 7 business days have elapsed.

Academic Honesty

Individuals found cheating or plagiarizing or WILLINGLY providing inappropriate help to another will fail the course. In addition, it is the policy of the Department of Accounting to forward all incidences of academic dishonesty (cheating, plagiarism) to the Dean of Student Affairs, Bruce Pitman, for review and remedy.

Homework

Homework is due before each exam. Except during Summer session when it is due the last day of class. Homework listed on the blackboard calendar each week is merely a guideline to when homework SHOULD BE done. Please be advised that getting behind is NOT in your best interest and failure to do homework usually results in reducing your final grade by at minimum a letter grade.

Exams

ALL EXAMS are comprehensive. The exams will consist of several question types including but not restricted to multiple choice, long problems and matching questions.

Blackboard Discussions

Blackboard discussions are worth a total of 30 points (10 points per discussion). Questions will be posted on BLACKBOARD and individuals will be required to provide an online answer to the question. Sometimes you will need to do a little research in order to provide a defendable answer.

Email

Answers to email will be answered by myself or one of my assistants. In the subject line please indicate in 4 or less words the issue at hand.

There are also a number of things people should think about when sending an email to their instructor, boss, another colleague, etc.

1. It is considered to be in bad taste to send an email in ALL CAPS
2. It is also in bad taste to use the acronym ASAP in your communication. If you use ASAP with me I will send you a reminder that this is poor form. I only respond to ASAP from my boss or my Mother…no one else.
3. Please email all correspondence through Blackboard as several people monitor the Blackboard email site which means you will get a reply much quicker than emailing me directly at kddial@uidaho.edu.
4. For EMERGENCIES OR TIME SENSITIVE COMMUNICATION please phone direct or leave message on department phone 885-6453 - DO NOT send email. For instance, if you are having technology problems the day something is due and you know this before the close of business then CALL before emailing. After the close of business it will be gamble if someone will be able to help you. Which is why you should complete online items 24 hours before they are due.