COURSE SYLLABUS Acct Principles of Accounting I Fall Credit Hours
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1 Instructor: COURSE SYLLABUS Acct Principles of Accounting I Fall Credit Hours Julie Armstrong College Phone: Cell Phone: no calls after 10 pm jarmstrong@sc4.edu Office: Main Building Room 215 Conference Hours: By appointment Class Information: Online via both WebStudy and CengageNow. Each week ends on Sunday at 11:55 pm. Drop Date: 08/26/16 Withdraw Date: 11/12/16 Prerequisites: ACCT 189 Text and Materials: Required Accounting, loose-leaf version with access code, 26 th ed. Warren, Reeve, Duchac. Cengage Learning ISBN: Or, ebook w/access code, ISBN: Calculator HP 10bII+ Financial Calculator or Comparable Software Microsoft Excel. Websites WebStudy and CengageNow follow this link to Cengage to register for this class: Y84E2R73HADMP Course Description: Students studying business and management related fields must understand accounting, the language of business. This course is a core component of the programs offered by the Business Administration area. ACCT 211 begins the introduction into financial accounting. The remaining financial accounting topics as well as introductory managerial accounting topics are covered in Principles of Accounting II (ACCT 212). Course Objectives: When students complete the course, they will be able to: 1. demonstrate the application of the concepts of double-entry bookkeeping. 2. complete the accounting cycle for service oriented and merchandising firms. 3. prepare financial statements in accordance with GAAP. 4. apply accounting principles to assets such as inventory, receivables and fixed and intangible assets. 5. apply accounting principles to liabilities such as current liabilities and payroll. 6. apply accounting concepts and principles to sole proprietorships. 7. demonstrate the use of basic financial reports for the purposes of making business decisions. Expanded Course Structure and Outline: This course will follow the sequence of the text in order to promote consistency and continuity, and to allow the text to be a basic source of information and reference for the student. Accounting develops in a step-by-step fashion in a building block sequence; as such, it is necessary to develop an understanding of accounting in that same fashion. The course will consist of assigned reading, which 16-FA-ACCT JArmstrong 1 8/20/16
2 will be further explored with class participation in forums and problem follow-up. Exams and quizzes will be administered to ensure evaluation of progress throughout the course. Note: work for this course is done in both WebStudy as well as Cengage. You must use both sites for various assignments of the course. Cengage Technical Support: This course has a dedicated technical support link provided by Cengage. If you run into technical issues while using Cengage, please follow this link to report your issue: Chapter Pre-Assignments: Chapter pre-assignments are assigned for each chapter as prerequisites to homework assignments. These assignments will explore the learning objectives of the chapter and prepare students to better complete homework, quizzes and exams. Note: pre-assignments must have earned a score of 50% or better before the homework assignment will be available to be accessed. Fully completed, on time pre-assignments will earn up to 5 points. Students will be allowed one attempt and one check-mywork in the online homework manager to complete these problems. Problems are completed through Cengage Now via the access that was purchased with the text book. Deadlines for completion will be visible when accessing the assignment. : assignments are given to reinforce the lecture and chapter content through application. The best way to reinforce the material is through practice. Fully completed, on time homework assignments will earn up to 10 points. Students will be allowed up to two check-my-works and takes for these assignments. The highest score earned will be recorded. Late assignments will not be accepted. will be completed through CengageNow. Deadlines for completion will be visible when accessing the assignment. Comprehensive Problems: Three comprehensive problems will be completed from chapters 4, 6 and 11. Each problem is worth up to 20 points. Students will have approximately one to two weeks to complete each problem. Late submission of comprehensive problems will not be accepted. Comprehensive problems will also be completed via CengageNow. Eleven quizzes will be administered through CengageNow. Students will have approximately one week to complete each quiz. Each quiz will consist of 10 questions worth one point each and will be timed for 30 minutes. Students that fail to complete the assigned quiz by the due date will receive a zero for that quiz. To prepare for the quizzes, students will be able to take practice quizzes in WebStudy. Each practice quiz can be taken up to four times. Each retake of a practice quiz will be comprised of 10 new questions. The practice quizzes will not have any points associated with them. Four exams will be administered throughout the semester. All exams will be taken through CengageNow. All exams must be complete by the deadline. Participation and Interaction: Participation in WebStudy is required via posts to a forum. The forum provides for reflection of the material from each chapter and requires each student to post a four to six sentence reflection of the material. Detailed criteria for forum posts are provided when accessing the forum. To earn full points for the forums, students must follow the instructions provided. 16-FA-ACCT JArmstrong 2 8/20/16
3 Essay Questions: These assignments require students to answer a question posted by the instructor. Answers must be in essay format with a length not less than 300 or more than 500 words. There will be a total of three essay questions throughout the semester. These assignments will be administered through WebStudy and will require students to upload a Microsoft Word document containing their submission. Lab: A homework lab forum will be available in WebStudy for any questions regarding any of the materials covered or assignments. Feel free to post your questions via this lab as your question and the answer posted will be of benefit to all students in the class. Ask the Professor: A forum is also available in WebStudy for you ask any questions of a general nature relative to the course. There will be a great deal of material covered in this course. In order to develop a full understanding of the course content, it is important to follow the sequence of the course. Should you have any difficulty with a particular portion of the course, be sure to seek assistance through the free tutoring provided on campus, by ing me, or by visiting me during my conference hours. Do not wait until you feel you are in over your head to seek assistance. The college provides free tutoring services. Please see the tutoring schedule, which is available through the Achievement Center. In addition, a Professional Accounting tutor will be available for group tutoring. A schedule is available in the Course Information timeline session. Students are encouraged to spend a minimum of two hours for each credit hour for each class. This equates to a total of 12 hours per week. The amount of time will vary for each student; however, the 12 hours should be used as a guideline for creating your schedule for the semester. Disability Accommodations: St. Clair County Community College is committed to providing equal educational opportunities regardless of a student s disability. If you have a need for a disability accommodation or service, please contact the Achievement Center (located in the CollegeCenter, B100) by calling Reasonable accommodations and services will be provided to students with appropriate documentation in accordance with federal, state, and St. Clair County Community College guidelines. Policy Any s sent to the instructor must include your course ID in the subject line along with the student s full name. s must be prepared in a professional, business-like manner including appropriate salutations, grammar, punctuation and spelling. Inappropriately prepared s may not be addressed by the instructor. The instructor will make every effort to respond within 48 hours. Students are encouraged to visit the instructor during conference times and to use the homework lab and ask the professor forums in WebStudy to ask questions related to the material. Student Code of Conduct: All students are required to be aware of and abide by St. Clair County Community College s Student Code of Conduct found by clicking on the link below: 16-FA-ACCT JArmstrong 3 8/20/16
4 Grading - Course work is weighted as follows: Item Description Total Points Weight Chapter Pre- 5 points each % Assignments 10 points each % Comprehensive 3 Problems Chapters 4, 6, and 11@ % Problems points each Quizzes 10 points each % Exams 100 points each % Participation and 3 Essay 6 points each % Interaction 12 Forum Reflective 1 point each Total % Grading Scale: All graded materials and assignments will earn points. Grading in WebStudy is converted to letter grades; however, the final grade in the class will be assigned as described above using points. Assignments not completed by the due date will be recorded as zero points. Due dates are firm and will not be extended. A grade of I (Incomplete) will be assigned as per the requirements detailed in the College Catalog. Academic Honesty: St. Clair County Community College holds high ideals of academic and personal honesty and expects every student to do likewise. Dishonest acts such as; cheating, lying, and plagiarism will not be tolerated. Instances of academic dishonesty will be treated as a serious offense. Students involved in dishonest activities will be subject to disciplinary action. Students that work together to complete homework or comprehensive problems must submit their own work. If it appears that only one student has completed the work, all students involved will receive a zero on that assignment. 16-FA-ACCT JArmstrong 4 8/20/16
5 Make-up Policy: Date ranges for tests are stated on the syllabus. As such, it is expected that all students will complete their exams during the slotted time and no makeups will be permitted. If a schedule conflict should arise, it is up to the student to work with the instructor to resolve such conflict well in advance of the expiration of the exam schedule. All assignments, quizzes and exams in CengageNow are open for more than sufficient time for completion. No extensions of due dates will be provided for individual students. It is absolutely essential for students to ensure that they schedule their time wisely and ensure that they complete all assignments in a timely manner. 16-FA-ACCT JArmstrong 5 8/20/16
6 Tentative Schedule Subject to Change at Instructor s Discretion Note: All assignments and exams (except final exam) due by 11:55 pm Sunday. Week Chapter / Topic Assignments & Quizzes Week 1 08/22/16 Week 2 08/29/16 Week 3 09/05/16 Week 4 09/12/16 Week 5 09/19/16 Week 6 09/26/16 Week 7 10/03/16 Week 8 10/10/16 CH 1: Introduction to Accounting and Business CH 2: Analyzing Transactions CH 3: The Adjusting Process CH 4: Completing the Accounting Cycle No CH 1 assignments CH 2 Pre-Assignment Quiz 1 CH 2 CH 3 Pre-Assignment Quiz 2 CH 3 CH 4 Pre-Assignment Quiz 3 CH 4 Comprehensive #1 Due Date 08/28/16 08/28/16 08/28/16 08/28/16 09/04/16 09/04/16 09/04/16 09/04/16 09/11/16 09/11/16 09/11/16 09/11/16 09/18/16 Exam 1 CH /18/16 CH 6: Accounting for Merchandising Business CH 7: Inventories CH 6 Pre-Assignment Quiz 4 CH 6 Comprehensive # 2 CH 7 Pre-Assignment Quiz 5 CH 7 09/25/16 09/25/16 09/25/16 09/25/16 Exam 2 CH 6 7 Essay Question #1 10/09/16 CH 8: Sarbanes-Oxley, Internal Control and Cash CH 8 Pre-Assignment Quiz 6 CH 8 10/16/16 10/16/16 10/16/16 10/16/16 Week 9 10/17/16 CH 9: Receivables CH 9 Pre-Assignment Quiz 7 CH 9 10/23/16 10/23/16 10/23/16 10/23/16 Week 10 10/24/16 CH 10: Fixed Assets and Intangible Assets CH 10 Pre-Assignment Quiz 8 CH 10 10/30/16 10/30/16 10/30/16 10/30/16 Week 11 Exam 3 CH 8 10 Essay Question #1 11/06/16 Points Earned 16-FA-ACCT JArmstrong 6 8/20/16
7 10/31/16 Week 12 11/07/16 Week 13 11/14/16 CH 11: Current Liabilities and Payroll CH 12: Partnerships and LLCs 11/21/16 Thanksgiving Break no new assignments Week 14 CH 13 (Obj. 1 3) Corporations 11/28/16 Week 15 12/05/16 Week 16 12/12/16 CH 11 Pre-Assignment Quiz 9 CH 11 Comprehensive #3 CH 12 Pre-Assignment Quiz 10 CH 12 CH 13 Pre-Assignment Quiz 11 CH 12 Review CH Essay Question #1 Final Exam 4 CH 11 13* *CH 13, objectives 1 3 only Final Exam is due by Thursday 4 pm 11/13/16 11/13/16 11/13/16 11/13/16 12/04/16 12/04/16 12/04/16 12/04/16 12/11/16 12/11/16 4 PM 16-FA-ACCT JArmstrong 7 8/20/16
8 How to access your CengageNOWv2 course ACCT F16 Instructor(s): Julie Armstrong Start Date: 08/21/2016 What is CengageNOWv2? CengageNOWv2 is a powerful resource for Success! CengageNOWv2 includes a variety of tools--all combined in one easy-to-use resource designed to improve your grades. Some resources get you prepared for class and help you succeed on homework, and others show you specific areas where you can work to improve. Get Started Today! Registration 1. Connect to 2. Follow the prompts to register your CengageNOWv2 course. Payment After registering for your course, you will need to pay for access using one of the options below Online: You can pay online using a credit or debit card, or PayPal. Bookstore: You may be able to purchase access to CengageNOWv2 at your bookstore. Check with the bookstore to find out what they offer for your course. Free Trial: If you are unable to pay at the start of the semester you may choose to access CengageNOWv2 during your free trial. After the free trial ends you will be required to pay for access. Please note: At the end of the free trial period, your course access will be suspended until your payment has been made. All your scores and course activity will be saved and will be available to you after you pay for access. If you already registered an access code or bought CengageNOWv2 online, the course key to register for this course is: E-Y84E2R73HADMP 16-FA-ACCT JArmstrong 8 8/20/16
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