Accounting Accounting Principles I Fall 2014 Syllabus

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1 Syllabus Instructor: Robert Wuerth Office hours: Office: BE :00-11:00 a.m., M/W/F Office phone: (812) :00-2:00 p.m., M/W/F Home phone: (812) (or by appointment) Course Description: This course involves a study of the principles of financial accounting and reporting as they relate to today s business environment. Both the principles used and the underlying concepts will be examined. This course will focus on the financial results of business decisions and how accountants inside a business report these results to people outside the business who then use the reports to make their own decisions. This inside/reporter and outside/user perspective will be useful whether you become a manager who makes business decisions, an accountant who reports the financial results of these decisions, or an investor or creditor who evaluates the reported financial results. Course Objectives: By the time students finish this course, they should be able to: Analyze events for a business enterprise and determine if they are recordable transactions. Analyze and properly record the effects of transactions in journal entry format. Prepare and interpret financial statements based on all recorded transactions for the period. Prerequisites: CIS 151 or CIS 261. Math 111 or higher. Must have completed at least 24 semester hours before enrolling in this course. Required texts and Software: Financial Accounting, by Harrison, Horngren & Thomas (10 th edition, 2015) MyAccountingLab (Optional), Use your USI address to register 1 P a g e

2 Grading: First exam 150 points A: % Second exam 150 points B: 80 89% Third and final exam 150 points C: 70 79% Presentations 25 points D: 60 69% Homework/Quizzes/ F: Below 60% Class participation 50 points 525 points Attendance: Attendance is important and expected. Remember that class participation has a bearing on your grade, and you can only participate if you attend class. EXCESSIVE ABSENCES CAN RESULT IN A LOWER GRADE OR EVEN COURSE FAILURE. Homework: Working the homework problems is critical to your success in accounting. Homework may be collected and graded selectively, but you always are expected to be prepared to present your answers to homework problems in class. FAILURE TO COMPLETE OUTSIDE-OF-CLASS PROJECTS AND/OR HOMEWORK ASSIGNMENTS CAN RESULT IN AN INCOMPLETE GRADE OR EVEN COURSE FAILURE. Examinations: Unexcused absences from a test will result in a grade of "0" for that exam. NO MAKE-UP EXAMS WILL BE GIVEN. Any points relative to an excused absence will be carried over to the final exam, which will be comprehensive. FAILING MORE THAN ONE EXAM GENERALLY RESULTS IN COURSE FAILURE. 2 P a g e

3 Homework Assignments CHAPTER SHORT EXERCISES EXERCISES PROBLEMS 1 1, 8, 14 18A, 19A, 20A, 30B 56A 2 6, 10, 12 18A, 20A, 22A 56A 3 1, 13, 14, 15, 16 23A, 24A, 26A 58A 4 8, 9 19A, 20A 56B 5 5, 6, 9, 10, 12 23B, 25B, 30B 51A 6 3, 6, 7, 9 17A, 19A, 26B, 27B E , 4, 7, 8 15A, 19A 8 1, 2, 9 15A 9 1, 7, 11 17A, 19A, 20A 65A, 67A 10 7, 12 20A, 25A, 26A, 28A 75B A, 24A 48A 12 6, 8, 9, 10, 11, 12 20A 3 P a g e

4 Additional Considerations Advising: Career advising is available through your academic advisor or other accounting professors. Please take advantage of this opportunity to have your questions answered or to discuss the career paths open to accounting graduates. Please call for appointments. Electronic devices: The use of electronic devices will not be tolerated during class time. Cell phones should be turned off and placed in your bag or pocket before entering the classroom. If you are using your cell phone (calls, texting, Facebook, s, etc.) during class time, the instructor reserves the right to confiscate the cell phone and deduct 25 points from your course total for each offense. If you have a potential emergency requiring cell phone usage, you must inform the instructor ahead of time. Ipods, Ipads, and laptop computers are not allowed in the classroom. Cell phones, Ipods, Ipads, and laptops are not acceptable calculators and will not be permitted during quizzes and exams. Plagiarism: Students are reminded of the Romain College of Business expectations regarding the avoidance of plagiarism, which includes (but is not limited to): (1) failing to cite quotations and borrowed ideas, (2) failing to enclose borrowed language in quotation marks, and (3) failing to put summaries and paraphrases in your own words. (Source: Diana Hacker, A Pocket Style Manual, 2e, Boston: Bedford/St. Martin s, 1997, p. 92.) Students are specifically reminded that electronically copying text from a source document, such as a web page, and pasting that into one s own document without putting the borrowed language in quotation marks is plagiarism, even if the source of that language is included in an in-text citation and reference list. Simply put, borrowed language must be set off in quotation marks. Second, even if this language borrowed from a secondary source is appropriately referenced, Romain College of Business faculty members expect more from students. Copying and pasting someone else s words and ideas into a document file does not demonstrate your understanding of the material. Secondary sources are appropriate and necessary for a research project, but your contribution should involve more than simply assembling the words and ideas of others. 4 P a g e

5 Tentative Schedule Tentative Dates Reading Assignment Aug 25, 27, 29 Introduction and Chapter 1 Sept 1 Labor Day- No Class Sept 3, 5 Chapter 2 Sept 8, 10, 12 Chapter 3 Sept 15, 17, 19 Chapter 4 Sept 22, 24 Sept 26 EXAM #1 (Chapters 1-4) Sept 29, Oct 1, 3 Chapter 5 Oct 6, 8, 10 Chapter 6 Oct 13 Fall Break- No Class Oct 15, 17 Chapter 7 Oct 20, 22, 24 Chapter 8 Oct 27, 29 Oct 31 EXAM #2 (Chapters 5-8) Nov 3, 5, 7 Chapter 9 Nov 10, 12, 14 Chapter 10 Nov 17, 19, 21 Chapter 11 Nov 24 Chapter 12 Nov 26, 28 Thanksgiving Break- No Class Dec 1, 3, 5 Chapter 12 Dec 8 Dec 10 Study Day- No Class Dec 12 No Class (Finals Start) Dec PM-2PM FINAL EXAM (Chapters 9-12) 5 P a g e

English Policy Statement and Syllabus Fall 2017 MW 10:00 12:00 TT 12:15 1:00 F 9:00 11:00

English Policy Statement and Syllabus Fall 2017 MW 10:00 12:00 TT 12:15 1:00 F 9:00 11:00 English 0302.203 Policy Statement and Syllabus Fall 2017 Instructor: Patti Thompson Phone: (806) 716-2438 Email addresses: pthompson@southplainscollege.edu or pattit22@att.net (home) Office Hours: RC307B