ACCT 2301 Financial Accounting Fall 2015: Wednesday 7 10 P.M. 3 credit hour course / 8 weeks *******Textbook information see page 7*******
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1 ACCT 2301 Financial Accounting Fall 2015: Wednesday 7 10 P.M. 3 credit hour course / 8 weeks *******Textbook information see page 7******* Please bring a printed copy of this syllabus to class. Instructor Contact Information Instructor: Jonathan R. Everhart, JD, LLM, MBA, MSA jonathan.everhart@hccs.edu (All classes must use course mail) Web Site: (select Southwest College & The Learning Web) Blackboard (select Eagle Online) Office Hours: By appointment Feel free to contact me concerning any problems that you are experiencing in this course. Please do not wait until you have received a poor grade before asking for my assistance. Your performance in my class is very important to me. I am available to hear your concerns and/or discuss course topics. Type of Instruction Lecture, web-enhanced Course Description This course covers the fundamentals of financial accounting, including double-entry accounting and the accounting cycle. Other topics include cash, receivables, inventories, plant assets, liabilities, partnerships, corporations, statement of cash flows, and interpretation of financial statements. Prerequisites ACNT 1303 Introduction to Accounting; Basic MS Word & Excel skills Course Objective The primary purpose of this course is to provide students with a comprehensive course in financial accounting. The course is designed to meet the needs of those students who are preparing for a career in accounting and for those from other academic disciplines who recognize that the ability to use and interpret financial information is essential in today s business world. Academic Discipline/Program Learning Outcomes 1. Students will be able to read, listen, speak, and write proficiently in preparation for presentations with clients, accounting firms, and compliance work. 2. Students will demonstrate understanding of the complete accounting cycle. Page 1 of 7
2 3. Students will be able to reconcile & verify account balances, audit for internal control, and prepare financial statements 4. Students will be able to prepare financial statements & tax returns utilizing computerized software packages, ie: Turbo Tax, Peachtree, and/or QuickBooks. Course Student Learning Outcomes (SLO) 1. Students will illustrate the accounting cycle for one period. 2. Students will describe & illustrate use of bank reconciliation. 3. Students will describe payroll accounting systems. 4. Students will illustrate accounting for proprietorships & corporations. Learning Objectives 1.1 Students will journalize transactions using rules of debit & credit. 1.2 Students will prepare adjusted trial balance. 1.3 Students will prepare financial statements from adjusted account balances. 1.4 Students will prepare closing entries. 2.1 Students will prepare bank reconciliations. 2.2 Students will journalize entries based on the bank reconciliation. 3.1 Students will describe payroll register & employee earnings record. 3.2 Students will journalize payroll tax expense. 4.1 Students will prepare statement of cash flows. 4.2 Students will prepare statement of owner s equity. 4.3 Students will describe & illustrate reporting of stockholder equity. Page 2 of 7
3 Student Assignments & Course Calendar Week Date Chapter Assignments 1 Aug Ch. 1 Homework 2 Sep Ch. 2-3 Homework 3 Sep Ch. 4-5 Homework 4 Sep Ch. 6 Homework & Midterm Exam (Ch. 1-6) 5 Sep Ch. 7 Homework 6 Sep Ch. 8-9 Homework 7 Oct Ch Homework 8 Oct Ch. 12 Homework & Final Exam (Ch. 7-12) Instructional Methods This course is a web-enhanced course. This means that use of the internet is mandatory. As an instructor, I want my students to be successful. I feel that it is my responsibility to provide you with knowledge concerning the field of accounting, modeling good teaching strategies, and organizing and monitoring the class experience that allows you to connect the information that you learn in this course to the real world of accounting. As a student wanting to learn about the field of accounting, it is your responsibility to attend class, read/study the textbook, submit required assignments/quizzes/exams on or before the due dates, study for the exams, regularly log into the course, participate in any on-line activities, and enjoy yourself during class. As I believe that interaction in the learning process is essential for teaching to be effective, you are asked to actively participate in discussions whether in the classroom or on-line. You will be involved in group problem solving with your classmates based on analyzing and evaluating information from your text and your instructor. Student Assignments Assignments have been developed that will enhance your learning. To better understand a topic, you will be given assignments on key information that you will need to remember for your success in your career as an accountant. Students will be required to successfully complete the following: Homework Solve assigned homework questions and problems from your text using your Connect homework management system. Due dates are given within Connect assignments. In the world of accounting, it is imperative that you submit reports, plans, or required paperwork on time, thus I require you to submit your assignments by the due dates. Exams Midterm Exam-(Chapters 1 6) Final Exam-(Chapters 7 12) Page 3 of 7
4 Approximately multiple choice questions or problems will test your knowledge and comprehension of topics covering accounting definitions, analysis, and evaluation questions concerning accounting principles. There will be a total of two examinations. There are no makeup examinations. Summary of Student Assignments & Assessments 2 Exams (Each exam is worth 100 points) 200 points total Homework using Connect 200 points total Total 400 points total Instructor Requirements As your Instructor, it is my responsibility to: Provide the grading scale and detailed grading formula explaining how student grades are to be derived. Facilitate an effective learning environment through in-class and on-line activities, discussions, and lectures. Inform students of policies such as attendance, withdrawal, tardiness, and make up. Provide the course outline and class calendar which will include a description of any special projects or assignments. Arrange to meet with individual students if needed. To be successful in this class, it is the student s responsibility to: Attend class regularly bringing a text or e-book. Log-in to class regularly to check your , discussions, and calendar. Understand the basics of Excel and the use of simple formulas. Participate in any discussions and activities. Read and comprehend the textbook. Complete the required assignments, projects, and exams. Ask for help when there is a question or problem. Keep copies of all projects, s, syllabus, and handouts. Other Course Policies Late homework & other assignments Chapter homework problems, quizzes, and exams are available for a limited time with NO extension of due date allowed. Computer or network malfunctions are not considered, so have a back-up plan in place. Some assignments may be submitted late, but with significant point reduction. Incompletes The grade of I (incomplete) is conditional and at the discretion of each instructor. Communication All communication to me must be through our class Eagle . Academic Honesty Additional Information Page 4 of 7
5 I am very diligent in watching for copied work on assignment submissions. Be very careful that you do not copy from others or allow others to copy from you. Student attendance Additional Information Students are expected to log into the class at least four times a week to check for or discussions. If you have not setup and logged into your Eagle course by the official date of record, you are dropped from the course. No exceptions. Classroom Behavior As your instructor and as a student in this class, it is our shared responsibility to develop and maintain a positive learning environment for everyone, whether in class or on-line. I take this responsibility very seriously and will inform members of the class if their behavior makes it difficult for him/her to carry out this task. As a fellow learner, you are asked to respect the learning needs of your classmates and to assist your instructor in achieving this critical goal. Other Course Information Tutoring/Lab Hours I am available to assist you by or with an appointment. The campus tutor schedule is available. It is posted on the Accounting Lab door, Room 226. Student Handbook Program/Discipline Requirements Assignments in electronic format are a discipline requirement of ACCT Sending assignments as attachments is essential. If you are unable to electronically submit from home or office all assignments as required, please use a computer at the HCC library or lab. Assignments using the Internet, Excel, or MS Word reinforce what you are learning in class by connecting theory to the real world of accounting. Ethics discussions develop personal values and ethical behavior. Grading I will assign homework, conduct examinations, and keep your work in electronic format as evidences for my assessments that you can use to determine how successful you are at achieving the course learning outcomes (mastery of course content and skills) outlined in this syllabus. If you find you are not mastering the material and skills, you are encouraged to reflect on how you study and prepare for each class. I welcome discussion on what you discover and may be able to assist you in finding resources on campus that will improve your performance. Grading Evidence 1. Homework (completed using Connect): Chapters Exams: Midterm, Final HCC Grading Scale A = % Page 5 of 7
6 B = 80-89% C = 70-79% D = 60-69% F = BELOW 60% Instructor Basis for Grading 2 Exams (Each exam is worth 100 points) 200 points total Homework using Connect 200 points total Total 400 points total Page 6 of 7
7 Textbook and Related Material (Required) ACCT 2301 Principles of Accounting I: Financial Accounting 5th Edition By John Wild Publication Date: Apr 3, 2015 ISBN: / *Enrollment into my Eagle On-line account mandatory. *Use of the Connect on-line homework manager is mandatory. Register into Connect using your same name as per the class roll. Page 7 of 7
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