Section 10422 (Section 7) - 12:30 pm to 1:45 pm; TTh; Glenn 112

Section 10423 (Section 8) - 2:00 pm to 3:15 pm; TTh; Glenn 112

Instructor: Dr. Curtis L. DeBerg

Office: Tehama 309

Phone: 898-4824

E-Mail: cdeberg@csuchico.edu

Office Hours: TTh: 3:30-5:30 and by appointment

WebCT Web Site Address: http://online.csuchico.edu

On-Line Copy of Syllabus and Course Schedule:

http://www.csuchico.edu/sife/badm15

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Course Materials

Required: Using Financial Accounting Information: A Decision Case Approach, Adams, Pryor and Keller, South-Western College Publishing, 1999, ISBN 0-324-00387-0 (about $70).

Optional: PowerPoint Thumbnails for Using Financial Accounting Information: A Decision Case Approach (about $8).

Course Objectives

This course will provide you with an understanding of the uses and limitations of accounting information in economic decision-making in a variety of personal, business, and other organizational contexts. The course will also build skills in problem solving, interpersonal communications, and use of computers. The specific course and learning objectives are discussed in the Preface of the text. Refer to the Module Introductions in the text for details regarding objectives for each course module.

Assignments

Readings, group assignments, individual writing assignments, and other homework problems are shown on the Course Schedule, which indicates the day on which materials will be discussed in class and the assignments handed in. No late assignments will be accepted for grading. This is a rigorous and demanding course, and you should plan to spend 6-8 hours per week in advance preparation. Working assigned cases prior to class discussion and completing the advance preparation for group assignments are critical factors in successful completion of this course.

Collaborative learning is used extensively in this course to deal with case assignments (see section entitled "Group Assignments"). You are encouraged to discuss all assignments with your classmates. However, the actual preparation of individual homework assignments must be done by each student on an individual basis. Copying another student's assignments is considered to be unethical behavior. Using another student's computer disk to print out your assignment, or copying another student's file onto your disk, is particularly forbidden. It is quite easy to identify individuals who have used the same file to print more than one computer document, even when students attempt to disguise what was done. All students involved, even those who allow their work to be copied will, at a minimum, receive no credit for the assignment and could possibly fail the course.

Group Assignments

During the semester, you will participate in group assignments that will be graded by the instructor. You will be assigned to groups based on information provided on the Student Information Sheet. These initial groupings may be changed at the instructor’s discretion. Peer evaluations will also be used to determine your total points earned in group assignments.

All group members are expected to prepare for and contribute to each group assignment. Preparation for group assignments requires the completion of the individual related case assignment. For that reason, any group member who has not handed in (on time) the related case assignment will not receive any credit for the group's score on the group assignment. A group member who is absent for a group assignment will not receive any points for that group assignment. If a group member consistently fails to make a contribution, the other group members may vote to "fire" the noncontributing member. In this case, the "fired" member will be left to complete group assignments on an individual basis.

Writing Assignments

All homework assignments that are handed in for grading must be word-processed or prepared using spreadsheet software, depending on the specific instructions. Instructions for the use of the spreadsheet software Microsoft Excel 7.0 and 8.0 are described in Appendix C of your text. You may use your own computer or those located in campus computer labs. All work should be carefully edited before submission.

Note that all writing done in this course, whether in individual or group assignments or on examinations, must be clear and coherent in order to receive full credit.

Class Participation

You should expect to be called upon very frequently during class discussions to express your views on assigned readings and homework assignments. The quality of your participation will be a factor in your final grade.

Exams and Quizzes

There will be several midterm exams and a final exam scheduled as shown in the Course Schedule. You are expected to take exams at the scheduled times. No make-up exams will be given. If you must miss an exam, the exam points will be added to your comprehensive final. For example, if you miss a midterm exam that counts 150 points, your final will count 350 points instead of the normal 200 points. The midterm exams will be returned to the students and discussed. All exams must be returned to the instructor at the end of this discussion session. Taking the examination from the classroom at any time is considered to be unethical behavior (see below).

Pop quizzes may be also given during the semester at the discretion of the instructor. Because class attendance is mandatory, no make-up quizzes will be given.

NOTE: You are advised to keep a file of all your solutions to individual cases and group assignments as the midterms and the final exam will focus on concepts and issues dealt with in those materials.

Course Grade

Your grade in this course will be based on the material covered. The point estimates and percentages shown below are preliminary and may be adjusted during the semester.

	Approximate # of Points	Approximate %
Homework assignments	240	23
Small group assignments and/or quizzes	190	20
Midterm Exams	300	32
Final exam (Cumulative)	200	22
Total	930	100

Optional Bonus Points (75 points possible)

There are two ways for you to earn bonus points in this class:

(1) By becoming a member of Students in Free Enterprise (SIFE) and completing at least one service-learning project during the semester (35 bonus points possible), and/or

(2) Reading this year’s Book in Common, entitled Fast Food Nation, a book about “the dark side of the all-American meal.” by Eric Schlosser, and then writing a book report summarizing its contents (40 bonus points possible).

Method 1: SIFE

The first method must be selected by Wednesday, September 11, the second regularly scheduled Students in Free Enterprise meeting of the semester. Service-learning is a powerful process that combines meaningful service to the community with a structured opportunity to learn from the service experience. This learning is most effective when it occurs as part of the academic curriculum. It is both a philosophy of education and a method of teaching that bridge the classroom and the community by engaging learners in the application of theory to service. To earn the bonus, you must:

· attend the weekly, one-hour meeting of a student group called SIFE. This group meets each Wednesday at 6 p.m. (place to be announced)

· in addition to attending this meeting, you will be required to spend about one or two hours per week on a SIFE project during the semester (potential projects include teaching at-risk K-12 students about economics, business, and computers; mentoring children at the Girl Scouts of America; participating in a Youth Entrepreneurship Camp)

· write a two-page summary (single-spaced) reflecting on your experience at the end of the semester. The paper should describe the project, explain what you learned, and offer recommendations to improve the project. This paper must be turned in on final exam day.

Method II: Book Report

To give students the opportunity to relate their newly-acquired business knowledge to the American fast food business, you may elect to read a book about the American fast-food industry (including the meatpacking industry) entitled, Fast Food Nation: The Dark Side of the All-American Meal,” Else by Eric Schlosser. Pay special attention to the effect of this industry on the economy and the workforce. A review of this book from Amazon.com states:

On any given day, one out of four Americans opts for a quick and cheap meal at a fast-food restaurant, without giving either its speed or its thriftiness a second thought. Fast food is so ubiquitous that it now seems as American, and harmless, as apple pie. But the industry's drive for consolidation, homogenization, and speed has radically transformed America's diet, landscape, economy, and workforce, often in insidiously destructive ways. Eric Schlosser, an award-winning journalist, opens his ambitious and ultimately devastating exposé with an introduction to the iconoclasts and high school dropouts, such as Harlan Sanders and the McDonald brothers, who first applied the principles of a factory assembly line to a commercial kitchen. Quickly, however, he moves behind the counter with the overworked and underpaid teenage workers, onto the factory farms where the potatoes and beef are grown, and into the slaughterhouses run by giant meatpacking corporations.

Schlosser's investigation reaches its frightening peak in the meatpacking plants as he reveals the almost complete lack of federal oversight of a seemingly lawless industry. His searing portrayal of the industry is disturbingly similar to Upton Sinclair's The Jungle, written in 1906: nightmare working conditions, union busting, and unsanitary practices that introduce E. coli and other pathogens into restaurants, public schools, and homes. Almost as disturbing is his description of how the industry "both feeds and feeds off the young," insinuating itself into all aspects of children's lives, even the pages of their school books, while leaving them prone to obesity and disease. Fortunately, Schlosser offers some eminently practical remedies. "Eating in the United States should no longer be a form of high-risk behavior," he writes. Where to begin? Ask yourself, is the true cost of having it "your way" really worth it? --Lesley Reed --

To earn this bonus of up to 40 points, you must author a book report addressing several questions. A ‘menu’ of possible questions to use as a guide will be posted to the class website later in the semester. You must author a summary of the book, and offer a summary critique and analysis. Take as much space as you need, but at a minimum your report must be at least three pages, single-spaced, 1” margins, and no less than a 12 point font. This report must be turned in on final exam day.

End of Semester Appeal for Additional Points

If you believe you have a justifiable reason for claiming more points (e.g., extenuating circumstances, grader error), you should "make your case" by carefully writing a formal memorandum to me justifying why you deserve more points.

With this memorandum you should attach any supporting documentation. Before assigning final grades, I will review your appeal and decide how many points, if any, should be added to your score. [Note: There is no prescribed format for this letter. You must use your best judgment in making the best possible case.] This appeal must be turned in on final exam day.

Unethical Behavior

You are expected to behave ethically in all aspects of this course. When in doubt, ask your instructor. Unethical behavior will be dealt with severely, generally resulting in a grade of F.

Withdrawal

The University drop policy will be enforced. See your school catalogue for further information.

How To Succeed In This Course

To do well in this course, you must commit to becoming an "active learner" at each class session. This requires that you come to class regularly and be well prepared to discuss assigned readings and individual homework assignments. You must actively contribute to group and class discussions of assigned materials. A strong effort at individual and group assignments and discussions will provide you with a solid foundation of knowledge for taking the two examinations. Note that the "active learning" mode will frequently require you to search through information contained in Cases and the Case Readings contained in the text. This "active learning" process is purposely introduced in elementary accounting to provide greater realism as to how financial problems are actually addressed in the real world.