UT Dallas Syllabus for aim3320.002.10s taught by John Barden (jpb063000)

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Course Professor Term

Financial Information Management (3320.003) John P. Barden CPA, CFE, MBA SPRING 2010 Tuesday & Thursday 8:30-9:45AM Section 001 10:00-11:15 AM Section 002 Meetings 11:30-12:45 PM Section 003 Room 2.722

Professor’s Contact Information Office Phone (972)883-4434 Other Phone In Case of Emergency (607) 759-0918 Office Location 4.429 Email Address [email protected] or WebCT Office Hours Tuesday & Thursday 1:00-2:00PM or by Appointment Preferred conversation is via e-mail or webct or at the beginning of class,
Other Information

General Course Information
Pre-requisites, Corequisites, & other restrictions


COURSE DESCRIPTIONS This course is intended to help you develop an understanding of financial statements in pursuit of organizational goals and strategies. The focus will be on the user and prepare of accounting information. As a manager/accountant, you should be able to identify relevant information and the appropriate methods for analyzing information, working together with others in a financial, global, and ethical environment. In addition, you will gain the ability to communicate information to others in the organization using a critical thinking approach via cases and case presentations Course Description, Course Philosophy: Objectives & Outcomes To develop an understanding of basic financial accounting in pursuit of "organizational goals and strategies." By the end of the course students should be familiar with the technical skills of Financial Statements, Accounting Information Systems, Operating Decisions and Financing Decisions. As managers/accountants you should be able to identify relevant information, the appropriate methods for analyzing information, working together in on financial, global, and ethical environment. In addition you will have the ability to communicate information to others in the organization using a critical thinking approach.

COURSE OBJECTIVES In this course, I will emphasize six areas. They include (1) competence in accounting Balance Sheet, Income Statement & Cash Flows (2) critical thinking, (3) global perspective, (4) ethical awareness, (5) social and organization skills, and (6) technology. Please take a moment to understand these objectives and how I propose to meet them during the semester. CURRICULAR AREAS Functional competence COURSE OBJECTIVES To understand accounting theory and processes and apply them to realworld problems HOW OBJECTIVES ARE MET This is the main objective of the course. The class lectures, discussions, and the Website readings are geared to this objective. The exams will test your ability to identify and apply the relevant theory to the class lectures & notes. The sessions on International Organizations are geared to understanding policies & procedures. The session on Ethics is geared to this objective along with the SEC website and our guest lecturer . Think of your own business environment & how it can change.

To identify management problems and apply the theory/tools taught in class in solving the problems Global Perspective To understand that business decisions need to be adapted to different cultures Critical thinking

To recognize the ethical dilemmas that companies often face in pursuing market share and profit. Social/Organization To test for effective oral and written Skills communications, as well as the ability to work well Ethical Awareness


in groups. To understand how The sessions on technology, Fraud and the particularly the group projects are Internet, is geared to this changing objective. accountants to think .

Financial Information Management AIM 3320 by Porter/Norton/Knapp Required Texts UTD print book 1424072255& Materials ISBN for students to order ebook- 142665068X Book is also on line: ISBN
www.sec.gov Suggested Texts, Note I do not take attendance, but it is critical you attend each Readings, & session because I will call on students. Materials


Cases 25% of Grade: CASES ARE IN BACK OF BOOK!!! Students will be grouped into teams of 4 or 5. Each team is responsible for preparing one cases, five different times over the semester - five case projects in total. Each team is required to submit a written (typed) analysis of their cases and must use appropriate “accounting” format in all illustrations. Failure to submit a case will result in a grade of zero for the case. Please include the following on the cover page of the written analysis:    

Team Number and Class Section Number Names of Team Members Case Numbers Assigned Professor’s Name
Grade Box for each case assigned to be used by instructor

Class Presentation

Once during the semester, each team will be required to present a particular case and to also critique another team’s case (see outline). This does not preclude you from submitting a written analysis of the case you have been assigned per the schedule. Presentations are required to be in Power Point format. Each person on the team is required to present a section of the case. Professional dress is required and will be considered in your grade. The following points should be considered in preparing your presentation: 1. Solve and prepare the written analysis of the case (every team must do this part). Do not present your written analysis. 2. Reflect on the case and the message you would like to deliver during your presentation. Remember that there are classmates in the audience that have not prepared the case and will need background information to understand the case problem. 3. Outline presentation as follows:  Introduce the Team Members  Introduce the case and state the problem(s) to be solved  Describe the tools needed to solve the problem and the assumptions made  Describe the solution  Conclude with an analysis of what you learned and how you might apply it to other problems or decision making situations Do not copy your written analysis into Power Point and present large amounts of information and data. Think of it as an executive summary involving teamwork and critical thinking. You have given me the written analysis. Use the presentation to summarize the key points and tools needed to solve the problem. Format your Power Point slides by using short bullets of information to enhance your points and positions. Please do not use cards or other written materials to get through the presentation. Use the slides to help you in remembering your points. Each member of the team must demonstrate his or her knowledge of the case. This is a learning experience and I expect you to observe your classmates and make mental notes of what you would do the same and what you might do differently. We will spend some time critiquing the style of each team after the cases are presented. I want you to have feedback to improve your presentation techniques for the next time. Each team conducting the critique will prepare and submit with their cases a minimum of three questions to the presenting team. The questions will be asked after the presentation is made.  Class Expectations: Students are expected to come prepared for every class, which includes reading the assigned chapter and cases before class and completing the assigned homework problems. Attendance will not be taken; however, class participation will be factored into your grade, as well as team

member evaluations. Remember: you will gain from this class what you put into it - learning the material is your responsibility. Course Outline: Date Topic Homework* - Assigned in Class Chapter Accounting as a form of 1/12 1&2 Rd Chapter 1 Exercise 1-5, Exercise Communication & Financial 1-9, Problem 1-4 and Problem 1-5; Statement & Annual Review Problem 2-6, Problem 2-10Team & Global & Ethics Accounting as a form of 1/14 1&2 Rd Chapter 1 Exercise 1-5, Exercise Communication & Financial 1-9, Problem 1-4 and Problem 1-5; Statement & Annual Review Problem 2-6, Problem 2-10Team & Global & Ethics 1/19 3 Processing Accounting Read Chapter 3 Problem 2-2A & Information Problem 2-3A Problem 3-11 Problem 3-12 & Problem 3-9A Team & Critical Thinking 1/21 3 Processing Accounting Read Chapter 3 Problem 2-2A & Information Problem 2-3A Problem 3-11 Problem 3-12 & Problem 3-9A Team & Critical Thinking 1/26 Case Projects Due Team 1 – Present Issues: Finish Line Teams 1,2,3,4,5: Team 1 – Critique Issue :Footlocker Finish Line Inc 10K Inc.
Teams 6,7,8,9,10: Footlocker Inc. 10 K

Team work, Global & Critical Thinking

Team 6 – Present Issues: Footlocker Inc Team 6 – Critique Issue: Finish Line

Team work, Global & Critical Thinking
1/28 4 Income Measurement & Accrual Accounting Rd Chapter 4 Exercise 4-1, Exercise 4-6 Exercise 4-9, Exercise 4-26, Exercise 4-28 Team & Critical Thinking Rd Chapter 5 Exercise 5-6, Exercise 5-8, Exercise 5-11 Global & Critical Thinking Exercise 5-15, Exercise 5-22 & Problem 5-13 Global & Critical Thinking Team 2 – Present Issues American Airlines Team 2 – Critique Issue Southwest Team 7 – Present Issues Southwest Team 7 – Critique Issue: American Airlines



Inventories and Cost of goods Sold Inventories and Cost of goods Sold




Case Projects Due
Teams 1,2,3,4,5: American Airlines Teams 6,7,8,9,10: Southwest Airlines

Team work, Global & Critical Thinking

Team work, Global & Critical Thinking
2/11 5
Inventories and Cost of goods Sold

2/16 2/18 2/23 2/25 3/2

1-5 1-5 6

Review for EXAM 1
EXAM 1 Take a DAY OFF!!! Cash & Internal Controls Review Exam

Exercise 5-15, Exercise 5-22 & Problem 5-13 Global & Critical Thinking Chapters 1-5 Chapters 1-5 Prepare for next CASE!!! Rd Chapter 6 Problem 6-2, Problem 6-4A Global & Critical Thinking Team 3 – Present: Coke Team 3 – Critique: Pepsi Team 8 – Present: Pepsi Team 8 – Critique: Coke Read Ch 7 Exercise 7-3, Exercise 7-5, Problem 7-3 & Problem 7-3A Read Ch 8 Exercise 8-1, Exercise 8-11 and Problem 8-4 Global Critical Thinking and Ethics Team 4 – Present Issue AT&T Team 4 – Critique Case Verizon Team 9 – Present Case Verizon Team 9 – Critique Case AT&T

Case Projects Due Teams 1,2,3,4,5: Coke
Teams 6,7,8,9,10,: Pepsi

3/4 & 3/9


Team work, Global & Critical Thinking Investments & Receivables,& Property Plant & Equipment (PP&E)


Case Projects Due Team 1,2,3,4,5,: AT&T Team 6,7,8,9,10,:

3/16-3/18 3/23 & 3/25 3/30

No Class 10 &11

Team work, Global & Critical Thinking Spring BREAK Long Term Liabilities & Stockholders’ Equity Case Projects Due
Teams 1,2,3,4,5: Bank of America

No Class Spring Break Rd Chapters 10 & 11 Exercise 10-2 & Exercise 10-8 Problem 10-1 Exercise 11-1, Exercise 11-2 Team work Team 5– Present Issue Bank of America Team 5 – Critique Issues Citi Bank Team 10 – Present Issue Citi Bank Team 10 – Critique Issue Bank of America RD Chapter 12 Exercise 12-10, Exercise 12-13 and Problems 12-1 Critical Thinking Bucham Case

Teams 6,7,8,9,10,: Citi Bank

Team work, Global & Critical Thinking
4/1 12 Statement of Cash Flows Bucham Case Cash Flows



4/8 4/13

Take a Day OFF Review


Take a Day off



Start Studying for EXAM 2Chapters 6,7,8, 10,11 & 12 plus the cases since the midterm IN CLASS EXAM!!!

Course Policies & Grading
Exam 1: 35 points Exam 2: 40 points Grading Cases: 25 points (credit) Total 100 points Criteria A = 100-92, A- 91-89, B+ 88-85, B84-80, C+79-75, C71-74, C-70-68, D 68-65, BELOW 65 F. Make-up No make ups unless you have a Doctor’s note. Exams Extra Credit None 1) Treasurer will be elected for each class to collect funds; 2) Fund will be maintained by treasurer; 3) Class will elect one charitable organization to donate funds; 4) There will be no baseball hats worn in class, if you want Classroom to wear the baseball hat the donation is $2.00 per class; Citizenship& 5) If you are late for class the donation is $5.00 per class; Social 6) If your cell phone or beeper goes off it is $10.00 per Responsibility class. 7) If you want to text the donation is $10.00 per class. 8) Funds will be distributed to a charitable Organization at semester-end.

The University of Texas System and The University of Texas at Dallas have rules and regulations for the orderly and efficient conduct of their business. It is the responsibility of each student and each student organization to be knowledgeable about the rules and regulations which govern student conduct and activities. General information on Student student conduct and discipline is contained in the UTD publication, A Conduct and to Z Guide, which is provided to all registered students each academic Discipline year. The University of Texas at Dallas administers student discipline within the procedures of recognized and established due process. Procedures are defined and described in the Rules and Regulations, Board of Regents, The University of Texas System, Part 1, Chapter VI, Section 3,

and in Title V, Rules on Student Services and Activities of the university’s Handbook of Operating Procedures. Copies of these rules and regulations are available to students in the Office of the Dean of Students, where staff members are available to assist students in interpreting the rules and regulations (SU 1.602, 972/883-6391). A student at the university neither loses the rights nor escapes the responsibilities of citizenship. He or she is expected to obey federal, state, and local laws as well as the Regents’ Rules, university regulations, and administrative rules. Students are subject to discipline for violating the standards of conduct whether such conduct takes place on or off campus, or whether civil or criminal penalties are also imposed for such conduct. The faculty expects from its students a high level of responsibility and academic honesty. Because the value of an academic degree depends upon the absolute integrity of the work done by the student for that degree, it is imperative that a student demonstrate a high standard of individual honor in his or her scholastic work. Scholastic dishonesty includes, but is not limited to, statements, acts or omissions related to applications for enrollment or the award of a Academic degree, and/or the submission as one’s own work or material that is not Integrity one’s own. As a general rule, scholastic dishonesty involves one of the following acts: cheating, plagiarism, collusion and/or falsifying academic records. Students suspected of academic dishonesty are subject to disciplinary proceedings. Plagiarism, especially from the web, from portions of papers for other classes, and from any other source is unacceptable and will be dealt with under the university’s policy on plagiarism (see general catalog for details). This course will use the resources of turnitin.com, which searches the web for possible plagiarism and is over 90% effective.
The University of Texas at Dallas recognizes the value and efficiency of communication between faculty/staff and students through electronic mail. At the same time, email raises some issues concerning security and the identity of each individual in an email exchange. The university encourages all official student email correspondence be sent only to a student’s U.T. Dallas email address and that faculty and staff consider email from students official only if it originates from a UTD student account. This allows the university to maintain a high degree of confidence in the identity of all individual corresponding and the security of the transmitted information. UTD furnishes each student with a free email account that is to be used in all communication with university personnel. The Department of Information Resources at U.T. Dallas provides a method for students to have their U.T. Dallas mail forwarded to other accounts. The administration of this institution has set deadlines for withdrawal of any collegelevel courses. These dates and times are published in that semester's course catalog. Administration procedures must be followed. It is the student's responsibility to handle withdrawal requirements from any class. In other words, I cannot drop or

Email Use

Withdrawal from Class

withdraw any student. You must do the proper paperwork to ensure that you will not receive a final grade of "F" in a course if you choose not to attend the class once you are enrolled. Procedures for student grievances are found in Title V, Rules on Student Services and Activities, of the university’s Handbook of Operating Procedures. In attempting to resolve any student grievance regarding grades, evaluations, or other fulfillments of academic responsibility, it is the obligation of the student first to make a serious effort to resolve the matter with the instructor, supervisor, administrator, or committee with whom the grievance originates (hereafter called “the respondent”). Individual faculty members retain primary responsibility for assigning grades and evaluations. If the matter cannot be resolved at that level, the grievance must be submitted in writing to the respondent with a copy of the respondent’s School Dean. If the matter is not resolved by the written response provided by the respondent, the student may submit a written appeal to the School Dean. If the grievance is not resolved by the School Dean’s decision, the student may make a written appeal to the Dean of Graduate or Undergraduate Education, and the deal will appoint and convene an Academic Appeals Panel. The decision of the Academic Appeals Panel is final. The results of the academic appeals process will be distributed to all involved parties. Copies of these rules and regulations are available to students in the Office of the Dean of Students, where staff members are available to assist students in interpreting the rules and regulations. As per university policy, incomplete grades will be granted only for work unavoidably missed at the semester’s end and only if 70% of the course work has been completed. An incomplete grade must be resolved within eight (8) weeks from the first day of the subsequent long semester. If the required work to complete the course and to remove the incomplete grade is not submitted by the specified deadline, the incomplete grade is changed automatically to a grade of F. The goal of Disability Services is to provide students with disabilities educational opportunities equal to those of their non-disabled peers. Disability Services is located in room 1.610 in the Student Union. Office hours are Monday and Thursday, 8:30 a.m. to 6:30 p.m.; Tuesday and Wednesday, 8:30 a.m. to 7:30 p.m.; and Friday, 8:30 a.m. to 5:30 p.m. The contact information for the Office of Disability Services is: The University of Texas at Dallas, SU 22 PO Box 830688 Richardson, Texas 75083-0688 (972) 883-2098 (voice or TTY) Disability Services Essentially, the law requires that colleges and universities make those reasonable adjustments necessary to eliminate discrimination on the basis of disability. For example, it may be necessary to remove classroom prohibitions against tape recorders or animals (in the case of dog guides) for students who are blind. Occasionally an assignment requirement may be substituted (for example, a research paper versus an oral presentation for a student who is hearing impaired). Classes enrolled students with mobility impairments may have to be rescheduled in accessible facilities. The college or university may need to provide special services such as registration, notetaking, or mobility assistance. It is the student’s responsibility to notify his or her professors of the need for such an accommodation. Disability Services provides students with letters to present to faculty members to verify that the student has a disability and needs accommodations. Individuals requiring special accommodation should contact the professor after class

Student Grievance Procedures

Incomplete Grades

or during office hours.

The University of Texas at Dallas will excuse a student from class or other required activities for the travel to and observance of a religious holy day for a religion whose places of worship are exempt from property tax under Section 11.20, Tax Code, Texas Code Annotated. The student is encouraged to notify the instructor or activity sponsor as soon as possible regarding the absence, preferably in advance of the assignment. The student, so excused, will be allowed to take the exam or complete the assignment within a reasonable time after the absence: a period equal to the length of the absence, up to a maximum of one week. A student who notifies the instructor and completes any missed exam or assignment may not be penalized for the absence. A student who fails to complete the exam or assignment within the prescribed period may receive a failing grade for that exam or assignment. If a student or an instructor disagrees about the nature of the absence [i.e., for the purpose of observing a religious holy day] or if there is similar disagreement about whether the student has been given a reasonable time to complete any missed assignments or examinations, either the student or the instructor may request a ruling from the chief executive officer of the institution, or his or her designee. The chief executive officer or designee must take into account the legislative intent of TEC 51.911(b), and the student and instructor will abide by the decision of the chief executive officer or designee. Off-campus, out-of-state, and foreign instruction and activities are subject to state law and University policies and procedures regarding travel and risk-related activities. Information regarding these rules and regulations may be found at http://www.utdallas.edu/BusinessAffairs/Travel_Risk_Activities.htm. Additional information is available from the office of the school dean.

Religious Holy Days

Off-Campus Instruction and Course Activities

These descriptions and timelines are subject to change at the discretion of the Professor.

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