Financial accounting
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- Core Values of the Carroll Graduate School
- Honesty and Integrity
- Mutual Respect
- Personal Accountability
- Course Schedule
- Course Resources
| preliminary course map
FINANCIAL ACCOUNTING You are welcome to use this Course Map and customize for your course. See links to select teaching notes in green (pages – 29, 32, 36, & 60). Edit Word version to remove these for students’ version. There is an assignment for the first class! See the Session 1 assignment Before Session 1, register your i>Clicker: Go to BC’s Agora, My Services, iClicker@bc. Honesty and Integrity — Mutual Respect — Pursuit of Excellence — Personal Accountability Core Values of the Carroll Graduate School 2 Honesty and Integrity 2 Mutual Respect 2 Pursuit of Excellence 2 Personal Accountability 2 Carroll School Disability Policy 2 Course Schedule 3 Course Policies and Administrative Issues 4 Introduction 4 Course Resources 4 Course Goals 5 Guiding Principles 5 Grades 8 Exams 11
Group Assignments 11 Participation Other Than Group Assignments 20 Suggested Learning Strategy 22 Session Maps 26 Session 1: Course policies and Introduction to balance sheets 26 Session 2: Balance sheets 28 Session 3: Balance sheets 30 Session 4: Group assignment 1 31 Session 5: Income statements and statement of changes in owners’ equity 34 Session 6: Income statements and statement of changes in owners’ equity 36 Session 7: Income statements and statement of changes in owners’ equity 37 Session 8: Exam 1 38 Session 9: Group assignment 2 39 Session 10: Group assignment 3 40 Session 11: Cash flow statements 41 Session 12: Cash flow statements 42 Session 13: Cash flow statements 43 Session 14: Group assignment 4 44 Session 15: Exam 2 45 Session 16: Revenue and customer-related balance sheet concepts 46 Session 17: Group assignment 5 48 Session 18: Cost of sales and supplier-related balance-sheet concepts 49 Session 19: Group assignment 6 50 Session 20: Cost of sales and supplier-related balance-sheet concepts 51 Session 21: Exam 3 52 Session 22: Interest expense and creditor-related balance-sheet concepts 53 Session 23: Interest expense and creditor-related balance-sheet concepts 55 Session 24: Lease expenses and related balance-sheet concepts 56 Session 25: Group assignment 7 57 Session 26: Group assignment 8 58 Session 27: Course wrap up 60
Core Values of the Carroll Graduate SchoolA graduate program is as strong as the values that drive it. At the Carroll School of Management, our core values are an integral part of who we are. The following guiding principles are a way of life for every member of the community and serve as the foundation for building strong, trust-based relationships among and between the members of the community which includes: students, faculty, administration, alumni and employers. Honesty and IntegrityWe are committed to promoting the highest standards of honesty and integrity to ensure that all members of the community recognize the inherent benefits of living these ideals and to guarantee that academic performance is evaluated reliably and rewarded fairly. Mutual RespectWe are committed to fostering an environment in which every member of the community nurtures the spirit of trust, teamwork, openness and respect that is necessary to embrace and fully capitalize on our professional community. Pursuit of ExcellenceWe are committed to creating an environment where all members of the community pursue the highest possible level of academic performance and personal development for themselves and other members of the community. Personal AccountabilityWe are committed to fostering an environment where every member of the community understands and accepts responsibility for upholding and reinforcing our values. Carroll School Disability PolicyIf you have a disability and will be requesting accommodations for this course, please register with either Kathy Duggan (Kathleen.duggan@bc.edu) Associate Director, Academic Support Services, the Connors Family Learning Center (learning disabilities and ADHD) or Suzy Conway (suzy.conway@bc.edu), Assistant Dean for Students with Disabilities (all other disabilities). Advance notice and appropriate documentation are required for accommodations. Course Schedule
Course Policies and Administrative IssuesIntroductionThis section describes the course resources, goals, guiding principles, grading processes, and learning strategies. We hope it will give you a sense for our commitment to our collective effort to make the course a rewarding experience. The source of our motivation is the thought that during your careers you will collectively make decisions that will affect the flow of billions of dollars of resources and the lives of countless individuals, and that the quality of these decisions can be improved, in part, by what you learn in this course. Course Resources
http://www.navigatingaccounting.com/
https://cms.bc.edu
https://cms.bc.edu
www.bc.edu/software/applications/office.html
Before the first class session, you must register your clicker using BC’s Agora Portal. Go to Agora’s “My Services” and iClicker@bc. Do not change any of the pre-filled Information. If you do, your i>Clicker will be registered to the wrong person.
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