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G. Describe the conceptual differences between International Financial Reporting Standards and U.S.
generally accepted accounting principles.
GRADING CRITERIA:
Exams (4 each) & term paper
MyAccountingLab & Class Participation
18% each
10%
A=90-100
B=80-89
C=70-79
D=60-69
F=Below 60
MAKE-UP POLICY:
A missed examination will be recorded as a zero. Make-up examinations will not be given except in
extremely unusual circumstances. Makeup of missed exams will be upon request to, and at the discretion
of the instructor. If you know in advance that you will be missing a test date, you may make arrangements
to take the exam early. San Jacinto College prohibits the instructor from giving make-ups for final exams
except in extreme circumstances.
ATTENDANCE:
Students enrolled in Distance Learning (DL) courses are required to regularly complete assignments and
activities in the on-line course and to participate in any required discussion boards or blogs. At the point
the student is absent for 7 contact hours of the course for unexcused reasons or reasons unknown to the
instructor, the instructor may withdraw the student. Warning: it is not possible to learn accounting
without completing assignments regularly and doing the exams (including the term paper.)
WITHDRAWAL POLICY:
Faculty will not drop students. Students starting college for the first time in fall 2007 or after may only
receive six grades of W ( grade received from a course dropped after the census date) from all Texas public
colleges and universities attended. Grades of W in developmental courses or courses taken while in high
school will not count in the six grades of W. After six grades of W are received, students must receive
grades of A, B, C, D, or F in all courses. There are other exemptions from the six-drop limit and students
should consult with a Counselor/Educational Planner before they drop courses to determine these
exemptions. Students receiving financial aid must get in touch with the Financial Aid Office before
withdrawing from a course.
It is the responsibility of the student to officially withdraw from a course. The last day to withdraw from
this course is November 12, 2014.
REPEAT RULE:
If a course is subject to the repeat rule, a student may take the course two times and pay the regular tuition.
The third time, the student will be charged an additional $60.00 of tuition per credit hour for the third or
subsequent time taken.
HONESTY STATEMENT:
San Jacinto College students should exhibit honesty, integrity, and high standards in their academic work.
Members of the college community benefit from an open and honest educational environment. Upholding
academic integrity is the responsibility of everyone.
EMERGENCY RESPONSE:
For immediate response to an emergency on campus San Jacinto College Police Department should be
notified immediately by dialing extension 5555 or 281-476-9128.
CALENDAR/HOMEWORK ASSIGNMENTS
Week
Due
Date*
Chapter
Class Assignments (S or E)
Graded Homework
Jan 25
1-13, 16,19,20,21,27,28
P1 40A, 42A
Feb 1
2-12,16,17,19,23-25, PS2-44
P2 29A, 32A
Feb 8
Feb 15 4
Feb 19
Feb 22
Mar 1
Mar 8
6-14,16-19,23,25, PS6-47A
Mar 15 7
7-14,17,18,19,21A,PS7-34
Mar 16-22
SPRING BREAK!!
Mar 23
10
Mar 29 8
8-12,14,15,17-23,25,PS8-42
P8 28A, 32A
11
Apr 5
9-12,17,19,20,21,23,24
P9 31A, 35A
12
Apr 12 10
10-14,16
13
Apr 19
14
Apr 26 11
P11 26A,27A
15
May 3
12-12,16-18,21-23
16
May 10 13
12
*Unless changed by written notification (BlackBoard & Email), all assignments will be due at
midnight on the date listed. Any homework submitted after that date must be in by the test date,
and will be subject to a late penalty of up to 50%.
Note: The Continuing Problem is available throughout the semester, and you should do the
portions that are associated with the chapters for which you will take exams, as you go through those
chapters. (I.e. Do chapters 1 4 before the Chapter 4 graded homework is due!)
TERM PAPER
Your paper is to provide a brief comparison of two SEC-listed, publically traded companies of your
choosing, on a first come, first served basis. It should be about 2 pages in length, excluding charts,
exhibits, etc. At a minimum it must include:
A copy of the latest comparative financial statements (Income Statement, Balance Sheet,
Statement of Shareholders Equity, and Statement of Cash Flow) from the SEC Form 10K annual
report downloaded into an Excel file for each company.
List of stock prices for 3 months, taken at least weekly
Brief description of the companies products and/or services
YOUR calculations of ratio analysis including at least:
Current ratio = Current Assets / Current Liabilities
Quick ratio = Cash+Cash Equivalents+Net Accts Rec / Current Liabilities
Return on sales = Net Income / Net Sales
Debt ratio = Total Liabilities / Total Assets
Earnings per share = (Net Income Pfd Dividends) / Wtd Avg # of Com Shrs outstanding
(You must show your work on the ratios. Do not use ratios shown by the company in its
financial statements. You may attach a handwritten copy of your calculations if you have trouble
typing numbers.)
Explanation of ratios (good/bad, what they mean for this company, which companys ratio is
better). For example, The current ratio for this company is 1.5, which means Company A can pay its bills
when they come due. Company Bs current ratio .9, which means it may not be able to pay its bills when
they come due. Company A is doing better. You can use Industry Norms and Key Business Ratios (on
reserve in the library) for help with this.
Which company would you invest in if you had the money? Why?
Your written analysis should be typed, single-spaced, and in good report form (well-structured paragraphs,
complete sentences, proper citation of sources (quotations, footnotes, etc.), proper spelling, punctuation,
and grammar. While this class is not considered an English composition class, proper presentation is
imperative for all business reports, and has a direct bearing on your success or failure in the professional
world. Therefore, a portion of the grade on this project will be based upon your ability to make a
professional submission! (Note: Length does not necessarily translate to Quality!) DO YOUR OWN
WORK, AND BE PROUD OF WHAT YOU DO!
Late papers will not be accepted, but you can turn them in early. The paper will count the same as a test
grade.
Any additional elements, such as charts, graphs, industry comparisons, additional information on the
company, etc, will give you extra points. It is not difficult to make a 100 on this project. The project is
due at midnight on April 26, 2015. Anything received after that day will receive an automatic ten point
deduction per day.
IMPORTANT: You must use TURNITIN in BlackBoard to submit your paper. I will not accept emails
for this assignment. Also, TURNITIN will accept submission of only one (1) file, so you will need to cut
& paste calculations, charts, financial statements, etc. into one MSWord (or other) document for the
submission. DO NOT INCLUDE THE ENTIRE FORM 10K REPORT in your submission. You only
need to include the financial statements mentioned above in your paper.
BLACKBOARD INSTRUCTIONS:
Go to sanjacinto.blackboard.com (do not use www). You can also access Blackboard by clicking on the
Blackboard icon on the www.sjcd.edu website.
Follow the directions, using your student G number for your login name and your birthday (if youve never
used SOS or Blackboard before) or other password.
Once you are allowed into Blackboard, you should see this class listed. Click on the class to enter the site.
Look under Course Information for your syllabus, Course Content, and Course Documents for other study
aids. Your grades will also be posted on Blackboard.