University of North Carolina at Greensboro Bryan School of Business and Economics Department of Accounting and Finance
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1 University of North Carolina at Greensboro Bryan School of Business and Economics Department of Accounting and Finance ACC : Financial Accounting Fall 2012, M/W 2-3:15, Bryan 160 INSTRUCTOR: Ms. Amanda Cromartie, CPA Office: 342 Bryan Building Office Hours: Tuesdays 1pm-3pm and/or by appointment ACCOUNTING TUTORING: 335 Bryan IMPORTANT NOTE: There are high expectations for you in this course. The material is difficult and this is considered a demanding, time-intensive course. It is not a course you can study for the night before an exam. I cannot stress enough the importance of (1) attending class each day, (2) actively participating in each class, (3) reading the text and doing homework on a daily basis, and (4) developing a sound foundation by understanding the basic concepts in Chapter 1 through Chapter 3 of the text. I also encourage you to take advantage of the tutors located in 335 Bryan. Prerequisite: Any one of the following: MAT 115, 120, 150, 151, 191 or 292. Course Objectives: Demonstrate an understanding of basic accounting terminology and procedures Create the financial statements which flow from the accounting process Understand the accounting cycle and the accounting system Develop an understanding of how business organizations operate and the events which have a financial impact upon them Understand the time value of money concepts Facilitate the development of the student s written communication skills through an essay assignment, essay assessment and/or business memo assignments Contribute toward the Bryan School s commitment to information technology by requiring students to use the internet, , word processing software and spreadsheet software where appropriate within the course.
2 Course Resources: Text: Financial Accounting: A Business Process Approach. ISBN: This is a custom textbook for UNCG. You may not be able to find it elsewhere. An access code for MyAccountingLab is also required. 365 days of access to MyAccountingLab is included with a new textbook purchase or can be purchased online. Blackboard: Will be used for announcements and posting of materials and information for class. MyAccountingLab (MAL): We will use MAL for homework assignments in this class (see Homework Policies below for additional information). This is required for the course. 365 days of access to MyAccountingLab is included with a new textbook purchase or can be purchased online. If you are waiting on financial aid you can receive free access for 17 days. Please go to the MAL website to register. The course id is: uncg i>clicker2: ISBN: The i>clicker2 will be used in this class to determine your class participation grade (see Class Participation Policies below for additional information). You are responsible for purchasing the i>clicker and bringing it to class. A rebate is available for those that have an old i>clicker and need to purchase the i>clicker2. Detailed registration and rebate information is posted in Blackboard. Tutoring: Tutoring is available in 335 Bryan. Please see Tutoring below for additional information. Student Success Program: o For questions about Student Success, please contact Caitlin Byerly at or ssp@uncg.edu Grades will be determined by: Class Participation (i>clicker): 5% Homework: 15% Written Assignment: 10% Mid-term Exam #1: 20% Mid-term Exam #2: 25% Final Exam (Cumulative): 25% Grading Scale: A+ = A = A- = B+ = B = B- = C+ = C = C- = D+ = D = D- = F = 59 and below All grades will be posted on Blackboard. It is your responsibility to make sure they are recorded correctly. Please contact me immediately if there is an error. ATTENDANCE POLICIES Attendance will be taken through the use of the i>clicker on random class dates. Please see the class participation policy below. Attendance of each class is extremely important to your success in this course. You are expected to come to every class on time, pay attention during class, and stay for the entire period. It is extremely disruptive to the educational environment of the classroom when students come in late or leave early. Noises echo in this auditorium and this can be very disruptive to your fellow classmates. If you have an emergency and need to leave early please tell the instructor at the beginning of class and accommodations will be made.
3 Please be sure to bring a pencil, eraser, and a calculator with you to each class. If you miss a class, it is your responsibility to get the notes and any materials you missed from another student in the class. I will not give out notes or any other materials from class to a student who misses a class. ELECTRONIC DEVICES: Unless you have permission from the instructor, electronic devices other than your i>clicker and computer (cell phones, pagers, PDAs, Blackberries, ipods, MP3 players, recording devices, etc.) must be turned off and stored away with your personal belongings during class. Any device being seen or heard will be picked up by the instructor and returned at the end of class. Any electronic device (including i>clickers and computers) in the ON position during an exam will result in a grade of zero and dismissal from the classroom. Computers in the Classroom: The use of a personal laptop computer is allowed for the taking of notes and working examples during class lectures. The use of a personal laptop computer is not allowed for exams. The use of a personal laptop computer for any non-classroom purpose is strictly prohibited and may result in the student being dismissed from the classroom. CLASS HANDOUTS: Handouts for class will be posted on Blackboard for use in this course. I encourage you to print out a copy of the problems and the work papers for the problems and bring them to class or download the handouts before class and bring your laptop to class. I will NOT be able to provide copies in class. Solutions will NOT be posted on Blackboard. If you miss a class, it is your responsibility to get the notes and any missed materials from another student in the class. CLASS PARTICIPATION POLICIES (I>Clicker2): The basis for your class participation grade will be the use of the i>clicker technology for taking in class i>clicker quizzes. Your grade will be determined by participation in these i>clicker quizzes. I>clicker quizzes will not be graded for accuracy, but I will check to see that your responses demonstrate a sincere effort. I will discuss correct responses when appropriate in class. The i>clicker quizzes will be designed to assist you in gauging your knowledge of the required material in this class. I will be giving twelve (12) i-clicker quizzes during this course. Each i-clicker quiz will be worth 10 points and there are a maximum of 100 points available. Therefore, as you will note by doing the math, I will be counting 10 of the 12 i>clicker quizzes for grading purposes. There will be no prior notice for the i-clicker quizzes and no make-up quizzes. Due to the real time nature of this technology, there is no way to make-up a missed i>clicker quiz and you must be prepared for the possibility of an i>clicker quiz at any time during each class session. Therefore, I expect each of you to bring your i>clicker and log in for every class session with the exception of test days. Technology Issues, Blackboard and I>Clicker: It is your responsibility to have your technology up and running in a reliable manner. Saying that you are having problems with your technology is not a valid excuse for not completing assignments. This includes the need for batteries in your i>clicker or calculator. HOMEWORK POLICIES MyAccountingLab (MAL) can be accessed using the course id and following the website link above (page 2) or the link posted in Blackboard.
4 I recommend working out the assigned textbook problems on paper first, then uploading your answers to MAL before the assignment is due. Homework assignments can be saved in MAL, allowing you to work on the same assignment at different times. However, you must submit the assignment to get credit for it. Do NOT submit each question individually. You are allowed 5 attempts at each homework question and you have the availability of the Help Me Solve This function. Late homework will not be accepted. There are no exceptions. Completing the assignment before the due date reduces your chance of missing an assignment because of an illness or emergency. Answers to homework assignments will be available in MAL one hour after the assignment is due. Please check your answers and make sure you understand the material. Note that if you did not do the assignment, you will not be able to view the solutions. If you are having trouble with your homework, please use the tutoring available from the accounting department or see me before or after class. The due dates for all assignments are listed on the syllabus. If, for some reason, an assignment due date is changed, the change will be announced in class and posted as an announcement in Blackboard. You will also be able to see the updated due date in MAL. You are responsible for checking the syllabus and reading all announcements in Blackboard. I will not respond to s asking for the due date of a homework assignment. Homework grades will be posted in Blackboard shortly after the assignment is due. You are responsible for ensuring that the grade in Blackboard is the same as the grade in MAL. If there is a problem with the grade in Blackboard, please let me know. If you are experiencing a problem with the MAL website, please call the MAL Customer Help Desk at (800) or visit If the problem you are experiencing means that you cannot complete or submit your assignment, please send me an before the assignment is due to let me know. TUTORING Tutoring for this course is available in Bryan 335. The feedback from prior students is excellent. However, please keep in mind that you must come prepared. The tutors will not do your work for you. Please be prepared with specific questions. Tutoring is available to students in all sections of ACC 201 so please be considerate of others that are waiting when you are receiving help. WRITTEN ASSIGNMENT The written assignment is due by noon on Wednesday, October 3 through SafeAssign in Blackboard. Please see detailed instructions posted in Blackboard. It is YOUR responsibility to ensure that your essay is successfully submitted and that you submit the correct, final version of your essay. No late submissions will be accepted. Any disputes regarding grading must be submitted to me in writing for consideration. EXAM POLICIES Mid-term exams are not cumulative, but are closed book and proctored. The final exam is cumulative and proctored. There are no makeup mid-term exams. If you have prior permission from the instructor, the weight attributable to a missed exam will be allocated to the final exam. Please try to notify me at least 48 hours prior to the exam. Failure to notify me within 24 hours after the scheduled exam will result in a grade of zero on the exam. At the time of notification, I will determine whether to consider the absence excused or
5 unexcused and follow University policy. In the event you miss an exam for medical or psychological circumstances, you must provide me with written verification. All exams require a pencil and calculator. You may not share or borrow calculators during exams. Cell phones or other PDAs may not be used in place of calculators. Please note that the Final Exam is scheduled for Monday, December 10 from 3:30pm-6:30pm. This schedule is set by the University and cannot be changed. Please plan accordingly. In accordance with UNCG s policy, only those students with three or more final exams within the 24 hour period surrounding our scheduled final exam and have documentation from the registrar s office are eligible to take the final exam on the make-up day. Documentation from the registrar s office must be submitted to me before Monday, December 3. GRADES All grades will be posted to Blackboard as soon as they are available. To determine your grade at any point during the semester, use the grades on Blackboard and the weights shown on the first page of this syllabus. There are no opportunities for individual extra credit in this course. UNIVERSITY POLICIES & RESOURCES Students are expected to abide by the UNCG s Academic Integrity Policy and the Student Code of Conduct: o Student Conduct: o Academic Integrity Policy: Student Disabilities - Any request for special accommodations must come through the Office of Disability Services with the appropriate paperwork. Please visit for further information. Students in Distress: UNCG cares about your success as a student. We recognize that students often balance many challenging personal issues and demands. Please take advantage of the University resources designed to help. For assistance accessing these resources, contact the Dean of Students Office at or Student Academic Services at The Counseling and Testing Center is available for mental health assistance, You may also visit me during my office hours. OTHER COMMENTS If you send me an , please allow me at least 24 hours to respond. Please do not repeatedly send me the same if you do not hear back from me right away. I believe that your education is your primary responsibility. It is your job to prepare for and keep up with assignments. Some students have commented that there is too much work in this course or that it is all due on the same day. Accounting courses in general are challenging as they cover a vast amount of material. Deadlines are set, but it is in your hands as to whether or not you do all the work on the last day or you plan ahead and spread it out. This course is a critically important portion of the business curriculum at UNCG. (If you are an accounting major, you should not take this course, but take ACC 218 instead.) It is also very time intensive. You may find it necessary to read the textbook material more than once to fully absorb it. Chapters 1-3 are fundamental! Please note that the chapter assignments may only represent the minimum amount of work necessary to gain an understanding of the material covered in this course. There are no opportunities for extra credit in this course. Each assignment is an opportunity to improve your grade.
6 ACC 201 Fall 2012 Financial Accounting Tentative Schedule of Class Topics and Assignments Homework Note: All homework assignments must be submitted by midnight in MyAccountingLab ("MAL") on the date indicated under "Assignments". No late homework will be accepted. I will not respond to ed homework questions received after noon on the due date of the assignment. Exam Note: Bring pencil, eraser, and calculator. Notes, scrap paper, cell phones and other devices are NOT ALLOWED. Class # Day Date Chapter/Topic Coverage Assignments Read Syllabus Read Chapter 1 1 Mon Syllabus 8/20/2012 Chapter 1 Business: What's It All About? Chapter 1 Homework Assigned in MyAccountingLab ("MAL") 2 Wed 8/22/2012 Chapter 1 Business: What's It All About? 3 Mon 8/27/2012 Chapter 1 Business: What's It All About? 4 Wed 8/29/2012 Chapter 2 Qualities of Accounting Information Read Chapter 2 Chapter 2 Homework Assigned in MAL Thurs 8/30/2012 Chapter 1 Homework Due Mon 9/3/2012 Labor Day Holiday No Class 5 Wed 9/5/2012 Chapter 2 Qualities of Accounting Information 6 Mon 9/10/2012 Chapter 2 Qualities of Accounting Information 7 Wed 9/12/2012 Chapter 3 Accruals and Deferrals Read Chapter 3 Chapter 3 Homework Assigned in MAL Thurs 9/13/2012 Chapter 2 Homework Due 8 Mon 9/17/2012 Chapter 3 Accruals and Deferrals 9 Wed 9/19/2012 Chapter 3 Accruals and Deferrals Thurs 9/20/2012 Chapter 3 Homework Due Review for Mid term Exam #1 Chapter 4 Payment for Goods and Services: Cash and Read Chapter 4 10 Mon 9/24/2012 Accounts Receivable Chapter 4 Homework Assigned in MAL 11 Wed 9/26/2012 Mid term Exam #1 (Chapters 1 3) 12 Mon Chapter 4 Payment for Goods and Services: Cash and 10/1/2012 Accounts Receivable Chapter 4 Payment for Goods and Services: Cash and Writing Assignment Due by NOON 13 Wed 10/3/2012 Accounts Receivable through SafeAssign in Blackboard 14 Mon 10/8/2012 Chapter 5 The Purchase and Sale of Inventory Read Chapter 5 Chapter 5 Homework Assigned in MAL Tue 10/9/2012 Last Day to Drop without Academic Penalty Chapter 4 Homework Due 15 Wed 10/10/2012 Chapter 5 The Purchase and Sale of Inventory Fri 10/12/2012 Last Day to Drop without Academic Penalty Mon 10/15/2012 Fall Break No Class 16 Wed 10/17/2012 Chapter 5 The Purchase and Sale of Inventory Thurs 10/18/2012 Chapter 5 Homework Due 17 Mon 10/22/2012 Chapter 6 Acquisition and Use of Long Term Assets Read Chapter 6 Chapter 6 Homework Assigned in MAL 18 Wed 10/24/2012 Chapter 6 Acquisition and Use of Long Term Assets 19 Mon 10/29/2012 Chapter 6 Acquisition and Use of Long Term Assets Tue 10/30/2012 Chapter 6 Homework Due 20 Wed Review for Mid term Exam #2 10/31/2012 Chapter 7 Accounting for Liabilities (Short Term) Read Chapter 7, pp Chapter 7 Homework Assigned in MAL 21 Mon 11/5/2012 Mid term Exam #2 (Chapters 4 6) 22 Wed Chapter 7 Accounting for Liabilities (Appendix 7: Time 11/7/2012 Value of Money) Read Appendix 7, pp Thurs 11/8/2012 Chapter 7 Short Term Liab. & Time Value of Money Homework Due 23 Mon 11/12/2012 Chapter 7 Accounting for Liabilities (Long Term) Read Chapter 7, pp Wed 11/14/2012 Chapter 7 Accounting for Liabilities (Long Term) 25 Mon 11/19/2012 Chapter 8 Accounting for Shareholders' Equity Read Chapter 8 Chapter 8 Homework Assigned in MAL Tue 11/20/2012 Chapter 7 Long Term Liabilities Homework Due Wed 11/21/2012 Thanksgiving Holiday No Class 26 Mon 11/26/2012 Chapter 8 Accounting for Shareholders' Equity 27 Wed 11/28/2012 Chapter 8 Accounting for Shareholders' Equity Thurs 11/29/2012 Chapter 8 Homework Due 28 Mon 12/3/2012 Last Day of Class REVIEW 29 Mon Cumulative Final Exam (All 8 Chapters) 12/10/2012 Bryan 160, 3:30 6:30pm Make Up Final Exam Date (All 8 Chapters), Time and Place TBD Must meet University requirements to take the final on the make up date. See "Exam Policies" Thurs 12/13/2012 on page 2 of the syllabus to determine if you are eligible.
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