| Dr. Fred Barbee | |||||
| ACCT 201 - Principles of Financial Accounting - Spring 2003 | |||||
| Section 001 - MW - 11:30 am - 12:45 pm - BEB 316 | |||||
| Section 002 - MW - 2:30 - 3:45 pm - BEB-316 | |||||
| Date | Chpt. | Discussion Topics | LO | Read | Homework |
| 13-Jan-03 | --- | Introduction to course | None | ||
| 1 | Accounting Information for Business Decisions | None | None | ||
| 15-Jan-03 | 1 | Accounting Information for Business Decisions | 4-25 | E1, E2, E8; P1; P6, P7, P8, P9 | |
| 20-Jan-03 | Alaska Civil Rights Day - No Class | ||||
| 22-Jan-03 | 2 | Accounting Information System | |||
| Generally Accepted Accounting Principles | C1, C2 | 38-41 | QS1, E1, | ||
| Transactions, Documents, and Accounts | C3, C4, C5 | 41-46 | QS2, QS3 | ||
| Transaction Analysis and the Accounting Equation | A1 | 46-52 | E3, | ||
| 27-Jan-03 | 2 | Accounting Information System | |||
| Transaction Analysis and the Accounting Equation | A1 | 46-52 | E5, E10 | ||
| Processing and Analyzing Transactions | C6, C7, P1, A2 | 52-63 | QS4, QS5, E2, E6, E7, E9 | ||
| *Homework Assignment #1 Due Today | |||||
| 29-Jan-03 | 2 | Accounting Information System | |||
| Trial Balance | P2 | 63-67 | E8, E21 | ||
| Unadjusted Financial Statements | P3 | 68-70 | E15, E16, E17 | ||
| Decision Analysis | A3, A4 | 70-71 | E10, E20 | ||
| 3-Feb-03 | 3 | Reporting and Preparing Financial Statements | |||
| Timing and Reporting | C1, C2 | 102-105 | QS6, E6 | ||
| Adjusting Accounts | C3, A1, P1, P2 | 105-115 | QS7, E1, E3, E5 | ||
| Preparing Financial Statements | P3 | 115-118 | P2A | ||
| *Homework Assignment #2 Due Today | |||||
| 5-Feb-03 | 3 | Reporting and Preparing Financial Statements | |||
| Closing Process | C4, C5, P4, P5 | 118-123 | QS8, QS9, E7 | ||
| Classified Balance Sheet | C6, | 123-126 | E8, E9 | ||
| Decision Analysis | A2, A3 | 126-127 | P2A | ||
| 10-Feb-03 | 4 | Reporting and Analyzing Merchandising Activities | |||
| Merchandising Activities | C1, C2, C3, C4 | 162-165 | QS3, E3 | ||
| Merchandising Purchases | P1 | 165-171 | QS1, E1 | ||
| Merchandising Sales | P2 | 171-174 | QS2, E4, E6, P2A | ||
| *Homework Assignment #3 Due Today | |||||
| 12-Feb-03 | 4 | Reporting and Analyzing Merchandising Activities | |||
| Additional Merchandising Issues | P3, C5 | 174-177 | E8, E10 | ||
| Income Statement Formats | P4, A1 | 178-180 | E12, P4A | ||
| Decision Analysis | A2, A3 | 180-181 | E11, E13 | ||
| Comparing Periodic & Perpetual Inventory Systems | P5 | 185-190 | E14 | ||
| *Homework Assignment #4 Due Today | |||||
| 17-Feb-03 | Exam 1 Chapters 1 through 4 | ||||
| 19-Feb-03 | 5 | Reporting and Analyzing Inventories | |||
| Assigning Costs to Inventory | P1 | 210-214 | QS1, QS2, E1, E3, E4 | ||
| Inventory Analysis and Effects | A1, A2 | 214-218 | E2, E6, | ||
| 24-Feb-03 | 5 | Reporting and Analyzing Inventories | |||
| Inventory Items and Cost | C1, C2 | 219-220 | QS5, QS7 | ||
| Other Inventory Valuations | P2, P3 | 220-223 | E7, E8, P3A | ||
| Decision Analysis | A3 | 224-225 | QS12, E9, E10 | ||
| *Homework Assignment #5 Due Today | |||||
| 26-Feb-03 | 6 | Reporting and Analyzing Cash and Internal Control | |||
| Internal Control | C1, C2 | 250-254 | QS1, QS3, E1, E3, P1A | ||
| Control of Cash | C3, P1, 2, 3, 4 | 254-262 | E2, E4, E10 | ||
| 3-Mar-03 | 6 | Reporting and Analyzing Cash and Internal Control | |||
| Banking Activities as Controls | C4, P5 | 262-269 | E6, E7. E8 | ||
| Decision Analysis | A1 | 269-270 | QS7, E9, | ||
| 5-Mar-03 | 7 | Reporting and Analyzing Receivables and Investments | |||
| Accounts Receivable | C1, P1, P2 | 290-301 | QS2, QS3, E2, E3, E4, P2A | ||
| Notes Receivable (Introduction) | C2, P3, P4 | 301-304 | QS4, QS5, E6 | ||
| *Homework Assignment #6 Due Today | |||||
| 10-Mar-03 | 7 | Reporting and Analyzing Receivables and Investments | |||
| Notes Receivable | C2, P3, P4 | 301-304 | E7, E8 | ||
| Converting Receivables to Cash Before Maturity | C3 | 304-306 | E5 | ||
| Short-Term Investments | C4, P5 | 306-310 | E9, E11 | ||
| Decision Analysis | A1 | 310-311 | QS8, E12 | ||
| 12-Mar-03 | 8 | Reporting and Analyzing Long-Term Investments | |||
| Plant Assets | C1 | 332-333 | QS2, E3 | ||
| Cost of Plant Assets | P1 | 333-335 | QS1, E1, E2 | ||
| Depreciation | C2, P2, A1, C3 | 335-343 | E4, E5, E6, E7, P1A | ||
| *Homework Assignment #7 Due Today | |||||
| 17-Mar-03 | 8 | Reporting and Analyzing Long-Term Investments | |||
| Revenue & Capital Expenditures | P3 | 343-344 | E9, E10 | ||
| Disposal of Plant Assets | P4, | 345-348 | E12, E13 | ||
| Natural Resources | P5 | 348-349 | E14 | ||
| Intangible Assets | P6 | 349-353 | E15, E16 | ||
| Cash Flow Impacts of Long-Term Assets | C4 | 353 | E17 | ||
| Decision Analysis | A2 | 354 | E18 | ||
| *Homework Assignment #8 Due Today | |||||
| 19-Mar-03 | Exam 2 - Chapters 5 through 8 | ||||
| 24-Mar-03 | Spring Break | ||||
| 26-Mar-03 | Spring Break | ||||
| 31-Mar-03 | 9 | Reporting and Analyzing Current Liabilities | |||
| Characteristics of Liabilities | C1 | 376-378 | QS1, E1 | ||
| Known (Determinable) Liabilities | C2, P1, P2, P3 | 378-386 | E4, E5, E6, E7 | ||
| 2-Apr-03 | 9 | Reporting and Analyzing Current Liabilities | |||
| Estimated Liabilities | P4 | 386-389 | QS7, QS8, E8, E9 | ||
| Contingent Liabilities | C3 | 390-391 | QS10, E2 | ||
| Long-Term Liabilities | None | 391-392 | None | ||
| Decision Analysis | A1 | 392-393 | E10, P3A | ||
| *Homework Assignment #9 Due Today | |||||
| 7-Apr-03 | 10 | Reporting and Analyzing Long-Term Liabilities | |||
| Basics of Bonds | A1, C1 | 422-425 | QS1 | ||
| Bond Issuances | P1, P2, P3 | 425-436 | E1, E2, E3, E4, E5, E6, P1A | ||
| Present Value of Bonds & Notes (Appendix 10A) | C3, C4 | 445-448 | None | ||
| 9-Apr-03 | 10 | Reporting and Analyzing Long-Term Liabilities | |||
| Bond Issuances | P1, P2, P3 | 425-436 | See above | ||
| Bond Retirements | P4 | 436-438 | E7, P5A | ||
| Long-Term Notes Payable | C2, P5 | 438-442 | E12, E13 | ||
| Decision Analysis | A2, A3 | 442-443 | QS10, QS11, E14 | ||
| *Homework Assignment #10 Due Today | |||||
| 14-Apr-03 | 11 | Reporting and Analyzing Equity | |||
| Corporate Form of Organization | C1, C2 | 466-471 | QS1, E1 | ||
| Common Stock | P1 | 471-474 | E2, E3 | ||
| Preferred Stock | C3, P2 | 474-478 | E4, E5, E6 | ||
| Dividends | P3, P4, | 478-483 | E7, E8 | ||
| 16-Apr-03 | 11 | Reporting and Analyzing Equity | |||
| Treasury Stock | P5 | 483-485 | QS6, E9 | ||
| Reporting Income Information | C4, A1 | 486-491 | E10, E13, E14 | ||
| Retained Earnings | C5 | 491-492 | E12 | ||
| Decision Analysis | A2, A3, A4 | 493-495 | E15, E16, E17 | ||
| *Homework Assignment #11 Due Today | |||||
| 21-Apr-03 | 12 | Reporting and Analyzing Cash Flows | |||
| Basics of Cash Flow Reporting | C1, 2, 3, 4, P1 | 524-530 | QS1, QS2, E4 | ||
| Cash Flows From Operating | P2 | 531-538 | E1, E2, E5 | ||
| 23-Apr-03 | 12 | Reporting and Analyzing Cash Flows | |||
| Cash Flows From Operating | P3 | 538-543 | E3, E6, E7 | ||
| Cash Flows From Investing | P4 | 543-545 | E8, E9 | ||
| Cash Flows From Financing | P4 | 545-548 | E8, E9 | ||
| Decision Analysis | A1, A2 | 548-550 | QS9 | ||
| 28-Apr-03 | 13 | Financial Statement Analysis and Interpretation | |||
| Basics of Analysis | C1, C2, C3, C4 | 574-576 | None | ||
| Horizontal Analysis | P1 | 577-581 | E1 | ||
| Vertical Analysis | P2 | 582-586 | E2, E3, E6 | ||
| Ratio Analysis | P3 | 586-595 | E4, E5, E7, E8, E9, E10, E11 | ||
| *Homework Assignment #12 Due Today | |||||
| 30-Apr-03 | Final Exam Sctn 001: 10:00 - 12:45 pm BEB 316 | ||||
| 30-Apr-03 | Final Exam Sctn 002: 1:00 - 3:45 pm BEB 316 | ||||
| *All homework assignments can be accessed via the "assignments" | |||||
| button on the course home page (http://www.cbpp.uaa.alaska.edu/afrfb) | |||||