ACCT 6301

Accounting Analysis
Section 701 FALL 2020
Syllabus
Basic Information
INSTRUCTOR NAME: Dr. Dongfang Nie

OFFICE: 2242 Mesa

OFFICE PHONE: (432) 552-2182

E-MAIL: Preference: Canvas inbox, then nie_d@utpb.edu with your class

session

OFFICE HOURS: 24/7 ONLINE CST and by appointment

This course is a Web Course and is conducted within Canvas at
http://utpb.instructure.com

NOTE: The due dates and times for the activities will adhere to the Central Time Zone.

Course Description
Course Catalog Description:

A foundation in the fundamentals of financial and managerial accounting information

designed for the planning, assessment, and control of business entities. Emphasizes
the use of information for decision making. May not be taken for MPA core or elective
credit.

Measurable Learning Outcomes:

By the end of this course, you will be able to:

(1) Explain what accounting information is and what it discloses about a company
(2) Describe how accounting information is used both internally and externally

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 (3) Use accounting information to describe company transactions and the overall
financial position of a company
(4) Use accounting information to aid in problem-solving and decision-making for
basic business enterprises

Prerequisites:

None. Students with 6 credit hours of undergraduate accounting with a B or better in

these courses should not take this course. This is a leveling course.

Materials
Required Materials:

Title: Financial and Managerial Accounting for MBAs (no MyBusinessCourse access
required) you may use the ebook rather than a hard copy.
Authors: Easton, Halsey, McAnally, Hartgraves, and Morse (5 th edition)
Description: Textbook and digital resources for topics in financial accounting.
Publisher: Cambridge (cambridgepub.com)
Publication Date: 2017
ISBN: 978-1-61853-232-9

Important Academic Dates

UTPB Academic Calendar

Course Overview
• EXAMS: Two exams (30- 40 MCQ only) will be given..
• Ongoing Project: Please see instructions on page I-45. Future instructions will be
posted later.
• Robinhood trading Project:
1, signup using this link (smart phone or PC): http://invite.robinhood.com/dongfan
2. You will get one free stock of a public company.
3. You will follow three stocks: the free stock + the two companies from your
ONGOING PROJECT.
4. This project will allow you to apply what you learn in the textbook to real world
investing decisions. I will ask a list of short answer questions throughout the
semester.

Grading:

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 Course Activity Points Percentage of
Total Grade
Robinhood trading Project 100 25%
Ongoing project ( Page 1-45) 10 25%
Chapter 1-9 0
Exam #1 Chapter 14, 15, 16 100 25%
Exam #2 Chapter 17,18,25 100 25%
Total Points 400 100%

Grading Scale:
Grade Range Letter Grade
90% and above A
80% and above B
70% and above C
60% and above D
Less than 60% F

*Unless otherwise stated, all materials, activities, and assessments are required and
are not optional.

Time Management:

A student should expect to spend three hours on preparation and learning assignments
for every semester credit hour. If a class is a 3-semester credit hour class, it is expected
that a student should spend about 9 hours out of class on assignments in addition to 3
hours of in-class time for a total of about 12 hours per week to obtain an "A" in a class.
It is important to develop a Time Management Plan to be successful.)

Make-Up/Late Submission Policy

There will be no make-up exams.

Academic Dishonesty/Plagiarism/Cheating

The academic community regards academic dishonesty as an extremely serious matter,

with serious consequences. Any effort to gain an advantage not given to all students is

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dishonest whether or not the effort is successful. Any suspicion of academic dishonesty
will be reported and investigated. A student who engages in scholastic dishonesty that
includes, but is not limited to cheating, plagiarism, and collusion will receive an “F” for
the course. All persons involved in academic dishonesty will be disciplined in
accordance with University regulations and procedures. For complete information on
UTPB student conduct and discipline procedures consult the University’s Handbook:
Scholastic Dishonesty.

Academic dishonesty includes, but is not limited to cheating, plagiarism, collusion,

falsifying academic records, misrepresenting facts, the submission for credit of any work
or materials that are attributable in whole or in part to another person, taking an
examination for another person, any act designed to give unfair advantage to a student
such as, but not limited to, submission of essentially the same written assignment for
two courses without the prior permission of the instructor, or the attempt to commit such
acts.

Plagiarism includes, but is not limited to the appropriation of, buying, receiving as a gift,
or obtaining by any means material that is attributable in whole or in part to another
source, including words, ideas, illustrations, structure, computer code, other expression
and media, and presenting that material as one's own academic work being offered for
credit.

Attendance and Class Participation

Regular and active participation is an essential, unmistakably important aspect of this

online course. Students will log on a minimum of three times every seven days. All
students are expected to do the work assigned, notify the instructor when emergencies
arise.

Tracking

The learning management systems have a tracking features. Statistics are collected
that quantifies how often and when students are active in the course and provides
information if the student has accessed different pages of the course.

Course Incomplete/Withdrawal/Grade Appeal

All students are required to complete the course within the semester they are signed up.
Incomplete grades for the course are rarely given, will only be granted if the student
provides a valid, documented excuse for not being able to complete the course on time,
and has contacted the instructor prior to the scheduled last class to request an
extension. The student signs a contract that includes the incomplete course activities
and the new due dates.
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Find information and dates regarding drops and withdrawals consult the University
Handbook: Drops and Withdrawals and Appeal Process.

Accommodation for Students with Disabilities

Students with Disabilities: The University of Texas of the Permian Basin in
compliance with the Americans with Disabilities Act and Section 504 of the
Rehabilitation Act provides “reasonable accommodations” to students with disabilities.
Any student with a disability who is requesting an accommodation for this course must
provide the instructor with official documentation in the form of a letter from the ADA
Officer for Students. Only those students who have officially documented a need for an
accommodation will have their request honored. **Adapted from UTSA ADA syllabus
statement.**
ADA Officer for Students: Mr. Paul Leverington
Address: Mesa Building 4243/4901 E. University, Odessa, Texas 79762
Voice Telephone: 432-552-4696
Email: ada@utpb.edu

For the accessibility and privacy statements of external tools used within courses, go to
Accessibility and Privacy Statements.

Computer Skills, Technical & Software Requirements

Office Software. Students can use cloud version of Word, PowerPoint and other
Microsoft products through use of their UTPB Outlook 365 and UTPB email address.
For more information refer to UTPB Office 365 Page.

Computer Technical Requirements

See Technical Requirements.

Online Student Authentication

UTPB requires that each student who registers for a distance course is the same
student who participates in, completes, and receives credit for the course. UTPB’s
Distance Education Policy requires faculty members to employ at least two methods of
verification to ensure student identities. To access online courses students must login
to the UTPB learning management system using their unique personal identifying
username and secure password. UTPB’s Distance Education Policy requires at least
one additional student identification method within the course that has been determined
and approved by the faculty or academic program. This process will be: Presentation of

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approved photo ID* through a web cam and video recorded proctoring during
assessment (Respondus Monitor)

Using LockDown Browser & Respondus Monitor for Online Exams

This course requires the use of LockDown Browser and Monitor for online exams.
Watch this short video to get a basic understanding of LockDown Browser and Monitor.

Download and install LockDown Browser.

To take an online test, open LockDown Browser which opens Canvas and navigate to
the exam. (You cannot access the exam with a standard web browser.)
When taking an online exam, follow these guidelines:

 Setup web cam for exams using Monitor.

 Ensure you're in a location where you won't be interrupted.
 Turn off all mobile devices, phones, etc.
 Clear your desk of all external materials — books, papers, other computers, or
devices.
 Remain at your desk or workstation for the duration of the test.
 LockDown Browser will prevent you from accessing other websites or
applications; you will be unable to exit the test until all questions are completed
and submitted.

Preparation for Emergencies

Computer Crash

Not having a working computer or a crashed computer during the semester will NOT be
considered as an acceptable reason for not completing course activities at a scheduled
time. NOTE: Identify a second computer before the semester begins, that you can use
when/if your personal computer crashes.

Complete Loss of Contact

If you lose contact with course connectivity completely (i.e. you cannot contact me via
Canvas or email), you need to call instructor, and leave message regarding connectivity
loss and contact information.

Lost/Corrupt/Missing Files

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You must keep/save a copy of every project/assignment on an external drive, UTPB
Outlook 365 OneDrive, or personal computer. In the event of any kind of failure (e.g.
virus infection, student’s own computer crashes, loss of files in cyberspace, etc.) or any
contradictions/problems, you may be required to resubmit the files.

End-of-Course Evaluation & Instructor Evaluation

Every student is encouraged to complete an end-of-course evaluation/survey provided
by UTPB. During the last few weeks of class, you will receive an announcement through
email notifying you that the Course/Instructor Survey is available. You may follow the
link in the email to complete the survey using the same credentials to access your
courses here. When entering the emailed Survey link you will see a list of surveys for
you to complete. Another way to find End-of-Course Evaluations is through you
my.utpb.edu account > My Surveys & Evaluations are on the first page after you login.

The survey is anonymous and your responses are confidential. Your feedback is critical
to us and to your instructor as we strive to improve our offerings, and our support of
you, the students.

Student Support Services

SERVICE CONTACT

ADA Testing Services & Academic Accommodations Department

Accommodation/Support (432) 552-2630

Advising UTPB E-Advisor

(432) 552-2661
UTPB Academic Advising Center

Bookstore UTPB Campus Bookstore

(432) 552-0220

Email, Outlook 365, Information Resources Division (IRD)

my.utpb.edu

Financial Aid and UTPB Financial Aid

Scholarship (432) 552-2620

Library The J. Conrad Dunagan Library Online at

(432) 552-2370

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Registrar UTPB Registrar
(432) 552-2635

Student Services Dean of Students

(432) 552-2600

Technical Support Canvas

1-866-437-0867

Tutoring & Learning If you are taking courses through UTPB the following links
Resources provide services: Smarthinking Online Tutoring (provides
tutoring services), SmarterMeasure (measures learner
readiness for online course).

Disclaimer & Rights

Information contained in this syllabus was to the best knowledge of the
instructor considered correct and complete when distributed for use in the beginning of
the semester. However, the instructor reserves the right, acting within the policies and
procedures of UTPB to make changes in the course content or instructional techniques
without notice or obligation. The students will be informed about the changes, if any.

Copyright Statement
Many of the materials that are posted within UTPB courses are protected
by copyright law. These materials are only for the use of students enrolled in the course
and only for the purpose of the course. They may not be further retained or
disseminated.

Schedule
***This syllabus is subject to revision by announcement in Canvas.Follow due dates in
CANVAS ***

Begin Date Assignments/ Activities ( due dates are in Due Date (by
CANVAS as well) 11:59 pm):
Week of Introductions: Please set up Robinhood on your
8/24/20 and smart phone. (Use PC if you do not have a
8/31/20 phone.)
Module 1 Chapter 1: Financial Accounting for MBAs
begins
Chapter 2: Introducing Financial Statements and
Transaction Analysis

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 Week of Chapter 3: Accounting Adjustments and Constructing Robinhood
9/7/20 Financial Statements trading
(E3-29, E3-33, P3-47) project PART
1
Week of Chapter 4: Analyzing and Interpreting Financial Ongoing
9/14/20 and Statements project PART
9/21/20 (E4-32, P4-45, P4-46) 1
Module 2 Chapter 5: Reporting and Analyzing Operating
begins Income
(E5-31,E5-33, E5-41, P5-46, P5-49)
Week of Chapter 6: Reporting and Analyzing Operating Robinhood
9/28/20 Income trading project
(E6-23, E6-27, E6-28) PART 2

Week of Chapter 7: Reporting and Analyzing Nonowner Ongoing

10/5/20 and Financing project PART
10/12/20 (E7-27, E7-28, E7-35, E7-36) 2
Chapter 8: Reporting and Analyzing Owner Financing
(E8-34, E8-38, E8-39, E8-45)
Week of Chapter 9: Reporting and Analyzing Intercorporate Robinhood
10/19/20 Investments trading project
(E9-27, E9-32, E9-38, E9-41) PART 3
10/26/20 and Chapter 14: Managerial Accounting for MBAs Ongoing
11/2/20 (M14-12, E14-26) project PART
Chapter 15: Cost Behavior, Activity Analysis, and 3
Cost Estimation
(M15-14, E15-18, E15-21)

11/9/20 Chapter 16: Cost-Volume-Profit Analysis and EXAM 1

Planning
(M16-13, E16-18, E16-19, E16-24)

11/16/20 Chapter 17: Relevant Costs and Benefits Ongoing

for Decision Making project PART
4
11/23/20 Robinhood
Chapter 18: Product Costing Job and Process trading project
Operations PART 4

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11/30/20 Chapter 25: Capital Budgeting Decisions (E25-26, EXAM 2
and 12/7/20 MA25-36)

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