Acg 3173 - Course Syllabus PDF

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UNIVERSITY OF CENTRAL FLORIDA Kenneth G. Dixon School of Accounting ACG 3173 - Accounting for Decision-Makers Fall 2019 (3 credit hours)

Professor: Dr. Ray R. Sturm Office: BA1-355 Group Project Location: BA1-239 Tutoring Office: BA1-355 Tutoring Hours: See Announcements

E-mail: [email protected] Office Hours: See Tutoring Hours Teaching Assistants: Steve Bowers Lauren Beach Camilo Marulanda

Course Description and Goals: This course is designed for NON-Accounting majors and builds on concepts from the beginning financial and managerial accounting courses. Upon successful completion of the course, students should: be able to read and use financial statements for decision-making purposes at a basic level, have a basic understanding of the tax environment faced by businesses, and be able to use key managerial accounting information for decision-making purposes. Prerequisites: ACG 2021 and ACG 2071 with a grade of “C” or better. If you have not completed these prerequisites, I strongly recommend that you reconsider whether taking this course at this time is a good idea. Required Materials: First Day Program: This course participates in the First Day program that offers you the lowest price on your required materials. Opting into the program ensures you get instant access to your course materials via Connect for $100.00. This program only runs the first week of class. Through this program, materials costs are added to your student account meaning you don’t need a credit card or payment information today, you will pay for your materials when and where you pay your course fees. If you are on financial aid, you can opt-in and the materials will be tied to your student account. How to Opt-In to First Day: Login to Canvas and select this course. From the menu on the left side, select the Course Materials tab. You will be prompted to choose your appropriate campus. Then select Opt-In and Confirm your selection. WAIT to ensure that you see a green confirmation on the same page showing you are Opted-In. You now have full access to your course materials – an access code is NOT required if you opt-in. Book: Accounting: What the Numbers Mean. Marshall, McManus and Viele, 12th edition. McGraw-Hill. I discourage you from trying to just get by with an earlier edition of the textbook. You will be responsible for the material in the required edition of the textbook. Students are required to purchase the Connect Access (which includes the eBook) to complete the graded homework. The most cost-effective choice is the First Day Program (but not the only choice): 1. Opt-In to the First Day Program which includes Connect access, the eBook and all student resources (Approximate Cost: $100.00) a loose-leaf option is available through Connect for an additional cost if desired. 2. Buy the Connect Access Code and use the eBook (Approximate Cost: $131), or 3. Buy the Connect Access Code and purchase an optional upgrade of the book in looseleaf format (Approximate Cost: $192). You will also have access to the eBook. 4. The bookstore will also be carrying a package option of the loose-leaf text with Connect (ISBN: 9781260696301) (Approximate Cost: $204). 5. The bookstore also has a Connect Access Card only option which includes the eBook (ISBN: 9781260480672) (Approximate Cost: $175) After the First Day window closes, to buy or activate your Connect Access Code, you must log in through Canvas (not another email) and then into my course. You will be prompted to either enter the access code (if you

purchased it at the bookstore) or to buy it. If you do not log into Connect through Canvas, then your homework grades will not be posted which will significantly hurt your grade. Financial Calculator. To successfully complete this course, you will need a financial calculator. The one we support (and can help you with) is the HP 10BIIplus. Several other brands are available and you are free to purchase whichever one you like. However, if you purchase another brand, then we will not be able to help you with it. Method of Instruction: This course is being delivered under the RA format. In place of lecture, students are expected to complete the modules posted on Canvas each week including the graded homework via McGraw-Hill’s Connect software. In addition, students are required to attend five Active Learning Labs (plus the orientation lab) in which they will complete group projects with their peers. See MyUCF for your scheduled meeting times. Additionally, unauthorized reproduction and/or distribution of the material in this course is a violation of applicable copyright laws and will prosecuted to the fullest extent of the law.

Grading: Grades will be based on points received as follows: Points Homework (Only the highest 10 sets) 100 Exams (4 exams worth 200 points each) 800 Group Projects (5 projects worth 40 points each) 200 Total Points available in the Course 1,100 The following grading scale will be applied to the final percentage of points earned (total points earned / total points available): Percent Earned Letter Grade Awarded 90% – 100% A 87% – 89% B + 80% – 86% B 77% – 79% C + 70% – 76% C 67% – 69% D + 60% – 66% D 0% – 59% F Required Grade: Students must earn a “C” or better to pass the course. Finance majors are required to earn at least a “B” in this course. Finance majors are also required to earn a “B” in FIN 3403. Accounting majors are not required to take this course, but ACG 3131 Intermediate Accounting instead. For more information, consult your catalog. Homework: Homework will be assigned weekly, completed online and graded through the McGraw-Hill Connect website (accessible through Canvas). All assignments will be due at 7:00am on the indicated due date unless otherwise specified. Each assignment can be attempted twice unless otherwise specified and the highest score will be counted towards the student’s final grade. After the first attempt, students can access the “help links” located underneath the question (as available) for additional help. There are more than 10 homework assignments in the course, but only the highest 10 scores will count toward the student’s final grade in the course. After the homework has been graded, students will still be able to go back and practice the homework throughout the remainder of the semester.

McGraw Hill Connect Registration Instructions: Don’t forget to opt-in to the First Day Program within the first week of class before beginning the instructions below. · · · ·

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Sign into Canvas/Webcourses and enter this course. Click McGraw Hill Connect button from the left navigation bar then click Begin. On the Connect Welcome page, click Register. Enter your UCF email address and click Begin. o If you have an existing Connect account, the system will recognize this and prompt you to enter your Connect Password. (Click the "Forgot Password” link, if necessary.) o If you do NOT have an existing Connect account, you will be prompted to enter the information necessary to create an account. Complete the form and Click Next Step. On the following page, choose the option applicable to you (these are available after the First Day Program Window Closes): o Enter the access code you purchased from the bookstore and click Submit. (if you opted-in to the First Day Program, no code is needed as it is already stored.) o Click Buy Online and use a credit card to purchase access. o Click Get Courtesy Access to your Connect course to access Connect for free for 14 days. When you reach the “Success” page, click Go to Connect.

*NOTE: Don’t forget to Opt-In to the First Day Program, if you do not and have access to Connect without purchasing elsewhere, the access will be cut off after the Drop/Add period! To access Connect in the future, log into your Canvas course and click the McGraw Hill Connect button on the left navigation bar OR simply click on a Connect assignment. Exams: Tests will be given in the College of Business Keon Testing Lab located in BA-II, Room 104 or at one of the regional campus sites listed below. The schedule for each exam is listed on their website. You will access the exams through Canvas. You will be allowed a fixed time to complete each test. Please keep track of your time while taking the exam because you will not be allowed any additional time once the minutes have expired. You should bring your financial calculator with you to each exam. A calculator is the only aid allowed on the exam. The lab will provide scratch paper. Please note that each student will be required to present a valid UCF Student ID in order to enter the lab. Exam Security: Use of any item in the testing lab other than those listed above is not allowed and will constitute academic dishonesty. Accessing any internet resource, including class notes, is also considered academic dishonesty. In addition, providing information to other students regarding test questions and answers prior to the end of the testing date is not allowed and is also considered academic dishonesty. In all cases, academic dishonesty will result in an “F” in the course and recommended expulsion from UCF. MAKEUP EXAM. There are four exams in the course. If an exam is missed for any reason, then the student will be required to take the cumulative makeup final exam given during finals week. This includes testing lab issues beyond the student’s control, so I highly encourage students to be flexible when scheduling exam times and not procrastinate. Additionally, students can take the cumulative makeup final exam in an effort to raise their grade even if they have taken all four exams. In such cases, the makeup exam will replace the lowest of the four exams. Active Learning Labs. When you registered for the course, you were given the time and place of your meetings. The five group projects in this course are worth 40 points each and you must attend and participate in order to receive the points. Additionally, you must be on time and stay the entire time to receive credit. If you miss a group project for any reason, you will be required to do a makeup project online by yourself through McGraw-Hill’s Connect software. The makeup project covers additional material from the book that we do not cover in class. You will be expected to learn the material on your own, so the TA's will not be available for help on the makeup assignment. The assignment will not be available until all group projects are complete. The exact due date will be posted in the announcements later in the semester.

Student Conduct. When students interact with the TA’s, especially in the tutoring office, the students are expected to conduct themselves professionally and consistent with UCF’s Golden Rule. Students who are disrespectful or verbally abusive towards the TA’s will be dismissed from the office area. Email Communication: Emails are typically answered within one business day, although there may be occasional delays around exams, projects, and other busy times. As the business environment becomes more and more “virtual,” good written communication skills become more and more important. Therefore, all emails to the instructor and/or the teaching assistants in this course must adhere to the following standards: 1. 2. 3. 4. 5.

It must include a greeting. It must be written using complete sentences (i.e. no “text message” abbreviations, etc.). It must be reasonably free from grammatical errors. It must include a closing (except in the case of very short emails). It must include the sender’s name at the bottom (to serve as a signature).

Emails not conforming to these requirements may not receive a response. Course Tuition: According to university policy, if a student is dropped from the course due to non-payment of fees, the student is not allowed to attend or participate in the course. This decision is beyond the instructor’s control, so please ensure that your fees are paid. Financial Aid: All faculty members are required to document students' academic activity at the beginning of each course. In order to document that you began this course, please complete the “Financial Aid Quiz” in Canvas by the end of the first week of classes, or as soon as possible after adding the course. Failure to do so will result in a delay in the disbursement of your financial aid. Important testing lab notes: Students can take the exam at the main campus or one of four regional campus locations. For information about individual testing lab appointments, locations, policies and hours of operations, see: 1. Main campus - http://business.ucf.edu/centers-institutes/keon-testing-center/ 2. Available Regional Campus Locations – Valencia West and Osceola. At the regional campus locations, an appointment is required at least 24 hours in advance. http://www.rc.ucf.edu/display/CM The Testing Labs will not remain open after closing hours for the amount of time remaining on their exam. For example, if a student starts a two-hour-long exam on Thursday evening at 11:00 pm, then he or she must leave at midnight, which is the scheduled lab closing time. To protect and safeguard the integrity of exams that are administered in the Testing Lab, the possession of a cell phone, a programmable calculator or other such record/playback device (such as an iPod) by any student at a testing computer station is a violation of the Testing Lab Policy. Students who are found to be in possession of such devices will receive an “F” in the course and will be recommended for expulsion from UCF. Academic Integrity: A fundamental principle of academic, business and community life is honesty. Violation of this ethical concept will result in a grade of “F” in the course, regardless of how minor the infraction, and recommended expulsion from UCF. In addition, students should familiarize themselves with UCF’s Rules of Conduct. According to Section 1, "Academic Misconduct," students are prohibited from engaging in: 

Unauthorized assistance: Using or attempting to use unauthorized materials, information or study aids in any academic exercise unless specifically authorized by the instructor of record. The unauthorized possession of examination or course-related material also constitutes cheating.

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Communication to another through written, visual, electronic, or oral means: The presentation of material which has not been studied or learned, but rather was obtained through someone else’s efforts and used as part of an examination, course assignment, or project.

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Commercial Use of Academic Material: Selling of course material to another person, student, and/or uploading course material to a third-party vendor without authorization or without the express written permission of the university and the instructor. Course materials include but are not limited to class notes, Instructor’s PowerPoints, course syllabi, tests, quizzes, labs, instruction sheets, homework, study guides, handouts, etc. Falsifying or misrepresenting the student’s own academic work.

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Plagiarism: Using or appropriating another’s work without any indication of the source, thereby attempting to convey the impression that such work is the student’s own.

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Multiple Submissions: Submitting the same academic work for credit more than once without the express written permission of the instructor. Helping another violate academic behavior standards.

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For more information about Academic Integrity, students may consult The Center for Academic Integrity. For more information about plagiarism and misuse of sources, see “Defining and Avoiding Plagiarism: The WPA Statement on Best Practices.” Students should also familiarize themselves with the procedures for academic misconduct in UCF’s student handbook, “The Golden Rule.” UCF faculty members have a responsibility for students’ education and the value of a UCF degree, and so seek to prevent unethical behavior and when necessary respond to academic misconduct. Penalties can include a failing grade in an assignment or in the course, suspension or expulsion from the university, and/or a "Z Designation" on a student’s official transcript indicating academic dishonesty, where the final grade for this course will be preceded by the letter Z. For more information about the Z Designation, see http://goldenrule.sdes.ucf.edu/zgrade. Accessibility The University of Central Florida is committed to providing access and inclusion for all persons with disabilities. Students with disabilities who need disability-related access in this course should contact the teaching assistants as soon as possible. Students should also connect with Student Accessibility Services(Ferrell Commons 185, [email protected], phone (407) 823-2371). Through Student Accessibility Services, a Course Accessibility Letter may be created and sent to professors, which informs faculty of potential access and accommodations that might be reasonable. Determining reasonable access and accommodations requires consideration of the course design, course learning objectives and the individual academic and course barriers experienced by the student. Accessibility of Connect via McGraw-Hill We at McGraw-Hill are committed to developing products that can be accessed and used by any and all learners, including those with disabilities, and have created a culture that considers those with differing learning and access needs from the outset. This effort includes a comprehensive strategy that combines planning, research, training, and product development activities with both McGraw-Hill employees and third-party content partners. Specific initiatives include: 

Creation of Accessible Products – McGraw-Hill is making efforts to have all new content and software follow the WCAG version 2.0 AA guidelines and best practices. To achieve this and continuously improve the accessibility of our products, we are utilizing our internal product teams, engaging with external experts, and soliciting user feedback.

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Community Inclusion – In addition to developing experiences that meet the recommended guidelines, we are engaged with accessibility advocacy organizations, forums, and user groups in order to get confirmation that the software and content we produce is not only compliant but, more importantly, usable by learners.

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Employee Training – Accessibility is central to our design and development efforts. Employees and resource providers in those roles have been educated and trained on accessibility guidelines to support the development of products that are compliant with WCAG 2.0 AA guidelines.

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Alternative Content – We recognize that we need to work closely with all of our education partners as we progress towards our accessibility goal. In the event that alternative content formats are required, we evaluate the options and (whenever possible) provide the necessary content.

See their website for more information. Campus Safety Emergencies on campus are rare, but if one should arise in our class, everyone needs to work together. Students should be aware of the surroundings and familiar with some basic safety and security concepts. 

In case of an emergency, dial 911 for assistance.

 Every UCF classroom contains an emergency procedure guide posted on a wall near the door. Please make a note of the guide’s physical location and consider reviewing the online version at http://emergency.ucf.edu/emergency_guide.html.  Students should know the evacuation routes from each of their classrooms and have a plan for finding safety in case of an emergency.  If there is a medical emergency during class, we may need to access a first aid kit or AED (Automated External Defibrillator). To learn where those items are located in this building, see http://www.ehs.ucf.edu/workplacesafety.html (click on link from menu on left).  To stay informed about emergency situations, sign up to receive UCF text alerts by going to my.ucf.edu and logging in. Click on "Student Self Service" located on the left side of the screen in the tool bar, scroll down to the blue "Personal Information" h...