Instructor: Charles P. Baril
Semester: Fall 1997
Office: Showker Hall 345
Office Hours: Monday 3:40 p.m. - 5:00 p.m.
Tuesday and Thursday 2:00 p.m. - 4:00 p.m.
Other times by appointment
Telephone: 568-3092 - office
E-mail: barilcp@jmu.edu

Ancillary Materials: There is a student study guide and a set of preprinted working papers to accompany this text. The study guide will reinforce concepts presented in the chapters and will be helpful to those who have difficulty understanding the text. The working papers are designed to assist you in developing a structured approach to the recommended exercises and problems. They will in most cases save some time in completing assignments. I require you to purchase neither of these instructional ancillaries, but encourage you to consider them if you develop weaknesses in the areas they benefit.

Honor Code: I anticipate that the JMU honor code will be followed by all students.

Course Objectives: Accounting 241 is designed to develop an understanding of accounting as a financial information system for decision making. Thus, it is intended to lay a foundation for intermediate and advanced studies in all business disciplines, as well as for use in private and/or professional activities. Upon successfully completing this course you will be able to prepare and use financial statements and related information to support the operating, investing and financing decisions of managers, investors and creditors.

Grades and Testing: Final grades will be determined by computing and comparing total points earned as follows:

	Total Points
Test #1	50
Test #2	80
Test #3	100
Classroom (quizzes 45; homework - 25)	70
Comprehensive final examination	100
	400

Letter grades will be awarded as follows:
A = 360 - 400 points
B = 320 - 359
C = 280 - 319
D = 240 - 279

Course Policies

1. Questions: Students are expected to be ready and willing to answer the questions listed at the end of each chapter.
2. Assignments: Students are expected to complete the reading, exercise and problem assignments before coming to class. Regular and concentrated practice of these exercises and problems is necessary for satisfactory completion of the course. Use your textbook, outside readings, study mates, and instructor as resources for working on these assignments. Solutions to student prepared exercises, problems, and cases will be discussed in the classroom. Homework will be collected randomly and graded on the basis of effort invested to successfully complete the assignment. If you are unable to complete an exercise or problem, write down the question which is causing you the difficulty. You are responsible for obtaining the answer to your question by the time classroom discussion is completed. No late homework will be accepted.
3. Any absence from a scheduled test without prior approval from the instructor will result in a grade of zero for the missed test. An excused absence will result in the comprehensive final examination counting additional points. No more than one excused absence may be granted per student per semester.
4. Students are responsible for the material in the textbook and that discussed in class.
5. Extra Help: I will be happy to give any student extra help at any time during the semester. Just come by during my office hours or make an appointment and I will be glad to answer questions, rework problems, give you some practice problems to work, review the class lecture, or assist you in any other way. It is helpful if you will make a list of questions from the textbook readings, homework assignments, class discussions, etc. Keep a "Question Pad" and bring it by whenever you need answers. It is never easy for me when someone asks: "Can you explain Chapter 8 again?" However, I can usually be of help when a student asks "Where did the book get this number in this problem?" or "Why did you use 16 in class instead of 9?" or "What rule should be applied to this situation?" Getting help from a teacher is often dependent upon asking the right questions.
6. DO NOT SELL BOOK - YOU WILL NEED IT FOR ACCOUNTING 242.