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Objective and overview MGM 326, Financial Accounting?The goal of this course Is to enable the dent to appreciate and understand financial accounting?the language of business?from the perspective of the user/manager. By the end of the course the student will understand the basic rules governing the preparation of financial statements, the flexibility that exists within these rules, possible incentives for management to make choices from within these rules, and the output from this environment. Course Policies This program prepares you to lead organizations.
As such, managers take responsibility for their actions and conduct their affairs professionally. Consequently, the overarching course policy Is one of professionalism. The following class policies stem from this perspective: Class Attendance. I will not take attendance. Please attend every class meeting unless you have a bona fide excuse. Assignments. You will turn in four (4) cases (CA) for a grade during the term. The Selenga cases are Owe at ten Declining AT ten noted class session. I en grading policy lists the penalty for late cases. Class Preparation.
Please do all reading and homework assignments prior to class. Class Participation. I expect and encourage your input in the learning process. Please engage in class discussions and feel free to ask questions. Grading Policies One hundred twenty (120) points compose this course. The maximum number of points for each item is: Evaluation Instrument Mid-term exam Points Corporate case assignments (4 @ 10 points each) Final exam Total Points Exams: 120 The following assignment schedule lists the in-class exam dates. Each exam is worth a maximum of 40 points, and you will have the full period to write the exam.
The exams are open book and open notes. Please see me if you cannot take the exam on the date scheduled for a mutually convenient make-up time and date. You will receive an exam review guide, posted on Assai, prior to each test that will outline the material on the exam. We will review the mid-term exam results at the beginning of the August 5th class session. As part of the review process, I will disclose grades on cumulative point total to date, which includes your scores from the first two cases. The mean course grade for this course will approximate a 8+ (3. ). Homework: Please note that I will not collect the assigned homework, except for the case assignments discussed below. You should work every assignment prior to the class session in order to maximize your learning. Corporate Case Assignments: You will pass in four case assignments worth a maximum of ten points each during the term. The assignment schedule (following) of this syllabus contains the due dates for these four cases. I will accept late cases subject to a two-point penalty; in other words, eight points is the maximum point total for a late case.
Readings and Assignments: The assignment schedule on the next page contains the readings and assignments for each class session. Please do all readings and attempt all assignments before we EAI session.