School of Management

The University of Texas at Dallas

COURSE SYLLABUS – SPRING 2011

AIM 3320 – Financial Information Management

Section 501 Friday, 7:00p.m. – 9:45p.m. Location: 1.212

Instructor Contact Information

Denise Renken, CPA MBA Office: SOM 2.710

Email: cdr01100@utdallas.edu Office Hours: By Appt Only

AIM 3320 – COURSE OUTLINE

Week Topic/Chapter Homework

Wk # 1 Jan 14 Ch 1 Communication ex 1-3, ex 1-5, ex 1-7, ex 1-8, ex 1-12, prob 1-5
Wk # 2 Jan 21 NO CLASS Martin Luther King Day
Wk # 3 Jan 28 Ch 2 Fin’l Stmts ex 2-2, ex 2-3,ex 2-5, ex 2-7, ex 2-9, prob 2-3,
Ch 1 Quiz prob 2-6a, prob 2-8a, prob 2-10a prob 2-12a
Wk # 4 Feb 04 Ch 3 Acctg Info ex 3-1, ex 3-2, ex 3-3, ex 3-4, ex 3-6, ex 3-8, ex
Ch 2 Quiz 3-9, prob 3-13, prob 3-7a
Wk # 5 Feb 11 Ch 4 Income & ex 4-1, ex 4-3, ex 4-5, ex 4-9, ex 4-17, ex 4-20,
Accrual ex 4-21, ex 4-26, 4- 28, prob 4-5, prob 4-11, be
Ch 3 Quiz prepared to discuss case 4-4
Wk # 6 Feb 18 Ch 5 Inventories & ex 5-5, ex 5-6, ex 5-8, ex 5-11, ex 5-12, ex 5-16,
COGS ex 5-18, 5-20, prob 5-2, prob 5-7, prob 5-13
Ch 4 Quiz
Wk # 7 Feb 25 Ch 6 Cash; Quiz Ch 5 ex 6-1, ex 6-2, ex 6-6, prob 6-1
Wk # 8 Mar 04 MIDTERM Ch 1- 6
Wk # 9 Mar 11 Ch 7 Rec & Invest ex 7-2, ex 7-3, ex 7-8, ex 7-10, prob 7-3, prob
7-6
Wk # 10 Mar 18 NO CLASS SPRING BREAK
Wk # 11 Mar 25 Return Exams Go over Midterm exams
Wk # 12 Apr 01 Ch 8 PP&E ex 8-1, ex 8-2, 8-3, 8-7, ex 8-8, ex 8-11, ex8-12,
Ch 7 Quiz ex 8-13, prob 8-10
& Int Cntrl Qui
Wk # 13 Apr 08 Ch 10 LT Liab ex 10-2, ex 10-8, prob 10-2a, prob 10-3a
Ch 8 Quiz
Wk # 14 Apr 15 Ch 11 Stkhldrs Equity ex 11-1, ex 11-2, prob 11-3, prob 11-5
Ch 10 Quiz
Wk # 15 Apr 22 Ch 12 CF
Quizz ex 12-4, ex 12-5, ex 12-10, ex 12-13, prob 12-1
Ch
Ch 11 Quiz
5 Quiz
Wk # 16 Apr 29 NO CLASS STUDY for Final!!!
Final May 06 FINAL EXAM Ch 7, 8, 10, 11, 12

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 Course Description

Financial Management Accounting utilizes a wide range of techniques to manage an

organization’s financial statements. This is in contrast to Management Accounting which
examines the internal management of an organization. The focus of this course is on the
utilization of these techniques and information to achieve competitive advantages through
varied decision-making tools. The presentation, of this course, will consist of lecture, working
problems in class and discussion of cases covering concepts and material. These cases utilize
real data to prepare students for problems encountered when dealing with imperfect business
situations. In addition, students will prepare case study, discussed further in this syllabus.

Learning Objectives

(1) Learn the relationship between acctg information and its many users.
(2) Identify all components of the fin’l stmts
(3) Identify and measure relevant information using T-accts, debits and credits, and the acctg
process
(4) Understand the acctg cycle, cash v accrual, and adjusting entries
(5) Indentify the three inventories, understand costing methods, and analyze the effect on cash & NI
(6) Differentiate forms of cash, understand the purchasing impact on cash
(7) Understand how acct receivables are measured and their impact on cash and learn about
investment disclosure
(8) Learn the differences between depreciation methods, PP&E, and intangible assets
(9) Identify components of long-term liabilities
(10)Understand stock issuances
(11)Identify the sections of the Stmt of CF and its components

Course Materials

Textbook: Information Management, Custom Edition for UT Dallas, 6th Edition, by

Porter/Curtis/Norton; Cengage Learning Publishers.
Calculator (non- graphic), pencil, 882 Scantron.
Attendance

It is critical to your success that you attend each class and take notes during the lectures. You
should come to class prepared, which means that you should have read the assigned chapter
prior to attending class. This will enhance your understanding of the material discussed in
class. Additionally, any Handouts will be available on eLearning for download.

As a courtesy to others, please turn off your cellular phones while in the classroom.

Audio or videotaping of class lectures is strictly prohibited. You may not use your
laptops or other PDAs in the classroom. If you find it necessary to communicate with
others, please quietly leave the classroom. This is less disruptive to your classmates.

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 Instructor Assistance

Please schedule an appointment time. Time with me in my office is not a substitute for coming
to class. Accordingly, I will not go over material covered in class with you if you have missed
class. Additionally, please email any questions through ZMail. Be specific with any questions
and identify yourself, including class (e.g., 3320-SE1). Inability to identify you will delay my
response. Due to the large volume of emails I receive, please allow up to two business days for
a response.
Homework

I have suggested exercises and/or problems to be worked for each chapter. In addition to these,
you are encouraged to utilize as many of the others as you deem necessary to master the
concepts. While there will be no points allocated to homework, there is a direct correlation
between working problems and performing successfully on examinations. It is your
responsibility to ask for help when you feel you need it. You are encouraged to ask questions.
You should complete the Key Terms Quiz at the end of each chapter. Solutions to
exercises/problems will be posted on eLearning.
Quizzes
Quizzes will be given at the beginning of each class, starting with the second class of the
semester. These will be based on the material covered in the previous class. I will select one of
the homework assignments to use as a quiz. If you have attended class and completed your
homework, there will be no surprises. I may, however, change the data in the homework
problem. I will drop your lowest quiz grade. So, if you miss one quiz, that zero will be
dropped. There is no opportunity to make up additional quizzes.
Exams

There will be two non-cumulative examinations in this course. Each exam will be comprised of
multiple choice questions and many questions will require calculations. You will need an 882
Scantron for each exam. There will be a practice exam for the Mid-term and Final exams
distributed on eLearning.

Makeup exams are given only for excused absences, which must be determined prior to the
exam. Excused absences may be given for verifiable medical or family emergencies. Written
documentation must be provided to qualify for an “excused absence”. Students who do not
show up for an exam without making arrangements with me prior to the exam will receive a
zero. I do not guarantee that the level of difficulty of the makeup exam will be comparable to
the exam given at the scheduled time. I will determine the date and time of the makeup; you
must make arrangements to take it at that time.
Case

Cases will be an individual project. You will select two competitors to compare; obtain my
approval of competitors. A SWOT analysis format should be used to compare each company,

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including at least eight ratios along with interpretations of the results of those ratios. Be sure to
include all references used. You should use PowerPoint and an executive presentation
structure. This means that you use bullets, charts, graphs, etc. As with an executive
presentation, there should be backup slides with detail to support the summary charts. I will
discuss this further on the first day of class. If you send a draft at least 72 hours before the case
is due, I will offer feedback. If you send it later, I will not be able to assist you.
Grades

Your final grade in this course will be determined as follows:

Examination 1…………………… 100 points
Examination 2…………………… 100 points
Quizzes ...…………………………50 points
Case………………………………..50 points
TOTAL…………..………………. 300 points
294-300 = A+ (98%) 279-293 = A (93 – 97.9%) 270-278 =A- (90 – 92.9%)
264-269 = B+ (88 – 89.9%) 249-263 = B (83 – 87.9%) 240-248 = B- (80 – 82.9%)
234-239 = C+ (78 – 79.9%) 219-233 = C (73 – 77.9%) 210-218 = C- (70 – 72.9%)
204-209 = D+ (68 – 69.9%) 189-203 = D (63 – 67.9%) 180-188 = D- (60 – 62.9%)
179 and less = F (59.9% and less)
Translation of the total score into a letter grade will be based on the instructor’s judgment. The
letter grade will reflect each student’s performance relative to the class and standards expected
of graduate students. I will take class participation and attendance into consideration when
assessing your final grade.
Please note that there will be NO extra credit opportunities for this course.

University Policies
Student Conduct & Discipline
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 tudent
conduct and discipline is contained in the UTD publication, A to Z Guide, which is
provided to all registered students each academic 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

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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.
Academic Integrity
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 degree, and/or the submission
as one’s own work or material that is not 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. Detailed information is available on the Scholastic Dishonesty
web page. 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.
Email Use
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.
Withdrawal from Class
The administration of this institution has set deadlines for withdrawal of any college-
level 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 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.
Student Grievance Procedures

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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.
Incomplete Grade Policy
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.
Disability Services
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)
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, note-taking, or

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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 or during office hours.

Religious Holy Days

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 Instruction and Course Activities
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 the website address
given below. Additional information is available from the office of the school dean.
(http://www.utdallas.edu/Business Affairs/Travel_Risk_Activities.htm)

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