San Francisco State University

College of Business/ Accounting Department

Introduction to Financial Accounting / Spring, 2013
Prof Ste!en Fic"era, #D, $BA E-Mail% sfic"era&sfsuedu 'ffice "ours% (%00)*%00pm
Text: Financial Accounting, +e,gandt, -immel and -ieso ./
t"
0dition1
URL for access to the homework on WileyPlus 'pen it and create an account
http://edugen.wileyplus.com/edugen/class/cls319591/

Tentative course calendar includin exam dates and date of !inal exam:
"Please note that the course calendar is #su$%ect to chane with fair notice&'
Week (ate )u$%ect *ssinment
1 1/30
Accounting in Action
+ha,ter -
.W "E-' /0 10 20
30 -10 -20 -3
2 2/( 2"e 3ecording Process
+ha,ter /
.W "E/' 30 40 50
--0-/0-10-2
3 2/13 Ad4usting t"e Accounts
+ha,ter 6
.W "E6' 40 -70
--0 -60 -3
5 2/20
Completing t"e Accounting
C,cle
+ha,ter 1
.W "E1' /86810
40 90 -9
6 2/2* E:*M ; C"apters 1)5
( 3/(
Accounting for $erc"andising
'perations
C"apter 6
.W "E2' /0810 40
50 -9
* 3/13 In!entories
C"apter (
.W "E3' /0810 40
50 -/0 -10 -9
/ 3/20
Fraud, Internal Control &
Cash
C"apter *
.W "E4' 20 90 50
--
7 3/2* ),rin Recess "<o +lass'
10 5/3
Accounting For 3ecei!a8les
C"apter /
.W "E9' /-10304
11 5/10 E:*M ;; C"apters 6)/
12 5/1*
Plant Assets, Natural
Resources &
Intangible Assets
C"apter 7
.W "E5' 60 30 50
-70 --0 -/
13 5/25 Liabilities
C"apter 10
.W "E-7' /- 40
5--/
15 6/1 Corporations
C"apter 11
.W "E--' 60 20
30 50 -60 -10 -40
/6
16 6// In!estments
C"apter 12
.W "E-/' /-10
-/0 -6
1( 6/16
Statement of Cash Flows;
Financial Statement
Analysis
C"apters 13, 15
.W "E-6' -0 60
10 20 -6
.W "E-1' 60 10
30 9
1* 6/22 Final Exam +ha,ters 5--1
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9'$0+'3- 10:
0;A$ 1 30:
0;A$ II 30:
FI<A= 0;A$ 30:
C'>3S0 ?3AD0 100:
9ome@orA @ill not 8e collected nor graded 8, t"e instructor It @ill 8e
graded and ta8ulated 8, t"e pu8lis"erBs online program S"aring of materials on
an, test @ill 8e considered Ac"eating@ and ,ou @ill get a failing grade and 8e
referred to t"e appropriate disciplinar, aut"orities See t"e )tatement of
*cademic ;nterity 8elo@
=radin ;nformation
?rading Percentage BreaAdo@n
75: and a8o!e A
73: ) 70: A)
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/(: ) /5: B
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*7: ) **: CC
*(: ) *5: C
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(7: ) (*: DC
((: ) (5: D
(3: ) (0: D)
$elow 37@ !
Feel free to contact me 8, email @"ate!er t"e Duestion ma, 8e I c"ecA
m, email more t"an once per da, so m, repl, s"ould 8e timel, I eEpect t"at all
students @ill 8e on time for all classes Attendance is of course mandator, and I
reser!ed t"e rig"t to reDuire a student @"o "as missed more t"an t@o classes .for
an, reason1 to @it"dra@
)tatement on *cademic ;nterity
As students and facult, of San Francisco State >ni!ersit, and as mem8ers of a larger
academic communit,, @e "old oursel!es responsi8le for t"e maintenance of academic
integrit, 'ur standard of integrit, precludes an, form of Ano@ing and @illful
misrepresentation of oneFs @orA or performance in fulfilling course reDuirements or an,
ot"er reDuisites for certificates and degrees