econ 4 UCSD-2021代写



Instructor: Dr. Steve Levkoff, PhD, CAP®
E‐mail: [email protected]
Instructor Webpage:
Course Webpage:
Office: Economics Building, Room 112
Office Hours: T/Th 3:45‐4:45pm, open door, and by appointment
Course Description: This course will provide the framework in which to understand the
fundamentals of financial accounting. The goal of a financial accounting manager is to
provide an accurate description of the firm – the productive entity. In this course, we
will develop an understanding of the three most critical financial statements: the
balance sheet, the statement of income, and the statement of cash flows (along with
the statement of shareholder equity). The roles of ratio and financial statement analysis
are also investigated. The end of the course focuses on developing concepts related to
the time value of money to be applied in valuation and finance in upper division courses
later in your business/economics career.
Prerequisites: You should be familiar with basic algebra and arithmetic in being able to
solve equations, compute fractions & percentages, and interpret growth rates.
Otherwise, there are no formal course prerequisites.


 [1] The standard textbook prescribed by the department is
Financial Accounting – The Impact on Decision Makers, by Porter
and Norton, Southwestern‐College Publishing, 10th Edition. Older
(and cheaper) editions most likely suffice provided they were
written in the last 5 years.
Teaching Assistants: Runjing Lu ([email protected]) , Shunning (Stephanie) Mao
([email protected]), Xiangwen Mo ([email protected]), Sarah Zeng ([email protected]),
TA Review Sessions: Since the course does not meet for formal discussion sections, TAs
will hold out of class review sessions during the two weeks leading up to any exam. We
will post announcements on the time and location of the review sessions when we have
the information confirmed by the registrar.


While not a formal part of the course grade, problem sets will play a crucial
role in developing your problem solving skills and should be taken very seriously. In the
past, it has often been the case (and is no secret if you look at my course evaluations
online) that students putting the most effort into the problem sets tend to perform best
on the exams. Problem sets will be assigned regularly via TED. You are encouraged to
work together to solve problem sets and to email the TAs.
MobLab Platform: All students should enroll in the online MobLab platform for the
course which will be used to collect feedback on in‐class activities via your mobile device
or computer (similar to iClickers). Participation in these activities will be compensated
with participation credit to contribute to your course grade (see below). The access code
for joining the course on MobLab is vubzxn4t3 (see the student guide posted to TED for
more detailed instructions). There is a $7 fee to enroll in the online platform (think of this
as in place of the more expensive “clicker”). WHEN YOU REGISTER YOUR ACCOUNT AND

TED Access (course webpage):

It is your responsibility to make sure you are enrolled in
the online course (TED) and to routinely check it and your email for announcements and
to access newly distributed material. You can email [email protected] to get TED access for
the course if you have added late. CC the instructor of the course ([email protected]) in
the email to expedite approval.
Examinations: There will be two cumulative midterms (on 2/1/18 and 3/1/18) and a
cumulative final examination. The registrar has scheduled the final exam ‐ you can view
the official final exam schedule at the bookstore’s website: Please monitor
this routinely for any schedule changes. All exams are cumulative (but not necessarily
uniformly so).

Grading: Participation / Quizzes 10%
Midterm Exam 1 25%
Midterm Exam 2 30%
Final Exam 35%
Total 100%

The course is graded on a relative curve (as is any college course). In particular, students
will all be ranked from highest to lowest course score according to your final course grade
calculated from the raw exam score weighting above. Letter grade assignments will
depend on your percentile ranking in the class and a subjective assessment by the
instructor in borderline cases (say, if there was marked improvement).
In the past, a student could typically guarantee themselves an A by ranking in the
top 25% of students in the course and a B by ranking in the top 60%.
Midterm Exam Re‐grade Policy: It should be known that there may be some questions
on the exams that have no right or wrong answer, so how credit is awarded depends
crucially on how you defended your answer. Accordingly, there is a BIG difference
between an answer being a technically correct answer and an answer being the best
answer. In these cases, credit is awarded (according to the grading rubric) for how close
your answer comes to being the best answer. That is, an answer, while being technically
correct, may not necessarily have been the best answer and hence, wouldn’t necessarily
receive full credit despite technical correctness.
After your exams are graded, your TA’s will allow you to see your exam in either
discussion or their office hours. If you find that there was a minor grading issue (ie: points
were added up incorrectly), let us know and we will remunerate accordingly. If there is a
major issue (ie: you don’t think points were awarded correctly according to the grading
rubric), DO NOT remove the exam from the TA’s possession – leave it with your TA with a
note on the front cover regarding the specifics of the re‐grade request.
If your request for a re‐grade is granted, the ENTIRE exam will be regarded (not
just the part in question) and this could possibly result in higher OR lower scores. Once
you take the exam from the TA’s possession, it can no longer qualify for a re‐grade. You
have one week from the announcement of the grade distribution to resolve grading
issues. Otherwise, grades are NON‐NEGOTIABLE and any requests that are determined
to be excessive in scope may warrant further point deductions unless sound arguments
are used to justify the request. The instructor and TAs reserve the right to refuse any
request believed to be excessive.

Absences & Attendance:

Any exam or quiz missed for a legitimate, university approved
reason may be made up at the discretion of the instructor (this may include an oral
evaluation as an alternative to taking a written exam or a re‐weighting of the exams in
the grade calculation shown above). You will receive a zero on any exam or quiz missed
without a legitimate reason.
Supplemental Material & Slides: Throughout the course, the instructor may post
supplemental readings and slides via TED. These materials are meant to be used in
addition to the lecture and are not to be used as a substitute for going to lecture or
reading the textbook. The instructor reserves the right to remove access to this material
if he feels that it has adversely affected attendance in the lecture.
Classroom Decorum & Email: To avoid distracting others in the classroom, please arrive
on time and do not leave early unless given prior permission. When class is in session,
please respect others in the room and refrain from sending or receiving phone calls,
pages, or text messages. Please be sure audible signals are turned off before class begins.
Please restrict the use of email to the minimally necessary volume and put your full name
at the end of email messages and the course name and number in the subject heading.
Email questions regarding how to do a particular homework problem should be first
directed to your TAs. If you can’t make it to office hours, you can also email specific
homework questions to your TAs who will respond to your query Questions regarding
course policies will be directed to the syllabus (if applicable). All other general questions
are welcome!
Statement of Academic Integrity: Integrity of scholarship is essential for an academic
community. The University expects that both faculty and students will honor this
principle and in so doing protect the validity of University intellectual work. For
students, this means that all academic work will be done by the individual to whom it is
assigned, without unauthorized aid of any kind.
Examination Policies: Consistent with the University’s mission to preserve academic
integrity, there are several policies and procedures that must be adhered to by students
during exams.
1) In order to be allowed into the exam, students must have:
– A BLUE or BLACK PEN (NO PENCILS!!! If you use pencil, you forfeit your
chance for a re‐grade.)
– A BASIC or SCIENTIFIC calculator (no graphing calculators, cell phones, or
other mobile devices unless given prior approval by the instructor)
– Your UCSD student ID
2) During the exam, the following policies will be enforced:
– Your seat will be randomized for each exam. When you enter the lecture
on exam day, find your name and assigned seat number on the projector
and quickly and quietly sit. Once everyone is seated, the exam will be
handed out.
– NO BATHROOM BREAKS (for exams <1.5 hours). Be sure to use the
restrooms before the exam begins. Exams are less than an hour and a
half long! You can make it!!! For longer exams, bathroom breaks will
only be allowed (one at a time) during the first half of the exam duration.
– No hats, hoodies, or sunglasses during the exam.
– Turn cell phones off during the exam and leave them in your bag.
3) Violations of academic integrity will not be tolerated. For this course in
particular, violations include, but are not limited to anything that may be
perceived as the following actions:
‐ looking at or copying from other students’ exams
‐ talking during an exam while exams are still being administered
‐ looking at notes during an exam
‐ taking the wrong version of an exam
‐ removing an exam from the examination room
‐ removing pages from an exam
‐ falsifying identification or an exam book during or after the exam
‐ sitting in the wrong seat during an exam (if applicable)
‐ using an unapproved device/item during an exam (ie: programmable
calculator, cell phone, etc. ‐ see above list)
Violation (or perceived violation) of any of the abovementioned policies will be enforced
via zero tolerance and referred to the student conduct process, so don’t do anything
that would even come close to something that an observer would potentially interpret
as academic dishonesty. NO EXCEPTIONS.

Tentative Schedule of Topics (Subject to Change):

Weeks 1‐2
Introduction to Financial Accounting
The Balance Sheet
Weeks 3‐4
Accrual Accounting Principals
The Income Statement
Midterm Exam 1 on Thursday of Week 4 (2/1/18)
Weeks 5‐6
The Statement of Cash Flows
Ratio Analysis
Weeks 7‐8
Statement of Shareholder’s Equity
Financial Statement Analysis
Midterm Exam 2 on Thursday of Week 8 (3/1/18)
Weeks 9‐10
Discounting and Present Values
Asset Pricing and Valuation
FINAL EXAM (Tuesday, 3/20/18, 7‐10 PM, CENTR 101)

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