HOUSTON COMMUNITY COLLEGE CENTRAL
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1 College, Program, and Semester HOUSTON COMMUNITY COLLEGE CENTRAL Department of Accounting Online Course Syllabus, Fall 2012 Course Title &Cr. Hrs Principles of Accounting I (3 Credit Hours) Course Rubric & # ACCT 2301 Course website Class Reference# Course Length Instruction Method Prerequisites Professor Textbook (see pricing options in the syllabus) Grading Scales & Exam Dates Distance ED Support 8 weeks 100% Online ACNT 1303/Program approval Dr. Mesfin Genanaw, CMA, CFM Tel: Mesfin.genanaw@hccs.edu Office Location: BSCC HCC Central Campus Office Hours: By appointment Wild, Financial & Managerial Accounting Volume 1 Ch1-12 with ConnectPlus, Loose-Leaf, 4e, McGraw-Hill. ISBN: Chapter Assignments and Quizzes (CH1-12, drop 2) 60% Mid Term Exam (CH 1-6) 20% Final Exam (CH 7-12) 20% Extra credit project - 3% All assignments, quizzes and exams are conducted online. Administrative: (713) Fax (713) Counseling:(713) Option 4 de.counseling@hccs.edu EOL Technical: 24/7 toll-free phone service ( ) CONNECT Technical: 1(800)
2 See details below Course Description Fundamentals of financial accounting, including double-entry accounting and the accounting cycle. Other topics include cash, receivables, inventories, plant assets, liabilities, partnerships, corporation, investments, and statement of cash flows and interpretation of financial statements.. Program/Discipline Requirements: 1. EXCEL-Students will work in EXCEL following textbook example formats, labels, and formulas 2. Internet-Students will use HCC webmail, learning web, blackboard, lock-down browser, and HCC LibLine (24/7 Library) Academic Discipline/CTE 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 complete understanding of the complete accounting cycle. 3. Students will be able to prepare financial statements and tax returns utilizing computerized software packages, ie. Turbo Tax, Peachtree, and/or Quick Books. 4. Students will be able to reconcile and verify account balances, audit for internal control, and prepare financial statements. Course Student Learning Outcomes (SLO) 1. Illustrate accounting for service & merchandising business 2. Illustrate reporting for assets & current liabilities 3. Illustrate reporting & analysis of financial statements Learning Objectives Illustrate accounting for service & merchandising business 1. Illustrate accounting cycle for one period for service business 2. Journalize & post transactions using subsidiary ledgers & special journals 3. Journalize adjustments & closing for merchandising business Illustrate reporting for assets & current liabilities 1. Report Current Assets in Balance Sheet
3 2. Report Fixed & Intangible assets in Balance Sheet & Income Statements 3. Journalize current liabilities Illustrate reporting & analysis of financial statements 1. Prepare statement of equity 2. Report bonds in Balance Sheet 3. Report securities in balance sheet 4. Prepare statement of cash flows 5. Compute analytical measures Connect Accounting: All course work is done using CONNECT accounting. All homework assignments, quizzes, and exams are completed on the Connect Accounting web site: There is a link to this website from HCCS course shell in Eagle Online: Bookmark the URLs of both websites now so that you can do your assignment directly on CONNECT if Eagle online is inaccessible for any reason. You need access code which is packaged with McGraw-Hill textbook to register on CONNECT. If you have bought the textbook without access code or if it is still on order on the first day of class, McGraw-Hill will give you free trial access for up to three weeks so that you do not fall behind on the course or miss any assignment deadlines. But you must have the access code to continue taking the course. Registration guideline is provided in CONNECT website for this section. Enter your HCCS address to begin the registration process. Do not register with a personal account like yahoo, Gmail, Hotmail, etc. Anyone listed on the roster with an other than their school address may be removed. Any name in Connect but not listed in Eagle online student list will be removed. Registering more than once using different address is not allowed. Also, CONNECT doesn t have an system to allow you to contact me or other students except where there is a link for ask instructor at the bottom of individual exercise or quiz question. Please use the system in Eagle Online for all other communications with me or with other students. Always enter your Connect class via Eagle online link so that you do not miss other course related communications in Eagle Online. Access to both Connect and Eagle Online will not be available before the start of the course.
4 Learnsmart Modules CONNECT has Learnsmart modules on the right-bottom side of the section page which helps you prepare for assignments and exams. It is an adaptive learning system that helps students learn faster, study more efficiently. Each assessment question in the module may come as a multiple choice, matching, short answer or true-false format. The nominal points you earn on each question depends upon your confidence level of knowing the answer to the question. The level of difficulty of the questions you get depends upon how well you have answered the preceding questions. No credit is assigned for Learnsmart but it is an excellent learning experience that I recommend you to do after reading each chapter. Homework Assignments All assigned exercises and problems on CONNECT are conceptually the same as the end of chapter exercises in your textbook except that CONNECT assignments are algorithmic variations giving different numbers for each student. Solutions to the original end of chapter exercises in your textbook are provided in Eagle Online for your reference. But you are advised not to look at the solutions before you attempt them on your own. Before attempting a graded assignment on Connect, read the chapter and review other resources (powerpoint, Learnsmart, end of chapter exercises, etc). You are encouraged to print the assignments, work offline and go back to enter the answers. Click Check my work button on the bottom left side of the assignment page to find errors and correct it (only one check is allowed) before submission. Use Save and Exit button to end a session, save your work and return to it at a later time before due date. All course assignments are open at the first day of class. Due dates have one-week gap b/n chapter assignments. Chapter assignments are due on Mondays at 6:00am central time. Due dates for each assignment is shown in CONNECT. Click on Submit Assignment button only when you are ready to submit for grading. You are allowed up to two (2) attempts for all your homework assignments. The best score of the two attempts goes to your gradebook. If you have completed and submitted all assignments in a chapter, you can open the next chapter assignments without restriction. Quizzes Each chapter has a quiz which carries significant percentage of the chapter grade. They are multiple choice questions ranging from 10
5 to 20+ questions. Questions are randomly generated for each student so that each student will receive a different set of questions. You will have at least one week to do each assessment. They must be completed by the due dates stated in the calendar (no extensions). Just as in assignments, chapter quizzes are normally due on Mondays at 6:00 a.m. central time. You will have unlimited access to these quizzes during their opening period. It means, after opening quizzes, you can go in and out of the assessment as many times as you desire by saving your answers. Do not hit the submit button until you are completely finished and ready for it to be graded. But you have only one attempt for all quizzes and exams. That means you have only one attempt to hit the SUBMIT button for grading. Once you hit the submit button, the quiz is automatically graded and recorded in your grade book. Exams You must complete two exams - midterm and final exam. Exam formats are similar to quiz formats. You are allowed only one attempt. Each exam carries 20% of your overall grade. Exams are available for three days but are timed giving you limited time (two to two and half hours) to finish once they are opened. Make sure your internet connection is good before you start taking exam. Once you open an exam, you have taken the exam. There will be no makeup for missed exams. All assessments must be submitted before deadline to earn any credit. NO EXCEPTION. Access Student Services Policies on this Web site: EGLS3 -- Evaluation for Greater Learning Student Survey System At Houston Community College, professors believe that thoughtful student feedback is necessary to improve teaching and learning. During a designated time near the end of the term, you will be asked to answer a short online survey of research-based questions related to instruction. The anonymous results of the survey will be made available to your professors and department chairs for continual improvement of instruction. Look for the survey as part of the Houston Community College Student System online near the end of the term. Distance Education and/or Continuing Education Policies HCC DISTANCE EDUCATION POLICIES AND PROCEDURES The Distance Education Student Handbook contains policies and procedures unique to the DE student. Students should have reviewed the
6 handbook as part of the mandatory orientation. It is the student's responsibility to be familiar with the handbook's contents. The handbook contains valuable information, answers, and resources, such as DE contacts, policies and procedures (how to drop, attendance requirements, etc.), student services (ADA, financial aid, degree planning, etc.), course information, testing procedures, technical support, and academic calendars. Access DE Policies on this Web site: Access CE Policies on this Web site: Accounting Tutors Accounting tutors are available at different HCCS locations. The instructor will provide you with the information about their locations, days and times on Eagle Online course website. Evaluation and Requirements: This class represents an alternative method of teaching and learning Financial Accounting. While we use the Internet to communicate, our goal is to maintain as much of the traditional experience of the classroom as possible. Therefore, the course objectives, course schedule and assessment criteria are, as much as possible, in this online environment as it is in the face-to-face Financial Accounting classes that I teach. Learning accounting is like learning a foreign language. It is very much learning by doing and by practice. The learning process is cumulative. That means that what we learn today builds upon what we learned last week, which presupposes that you actually learned the procedure and used the concepts last week. If you did a half-hearted job last week, you have a weak foundation upon which to build. The textbook does a good job of explaining the material, but you have to read it, and do the assignments on a timely basis to be successful in the course. It is extremely important that you be actively involved in the learning process. You have to read each chapter on the textbook, read the
7 student resources on the course websites, and apply the ideas to the homework problems. This will require a considerable commitment of time and effort from you. Your final grade for this course will be based on how well you do in meeting the evaluation requirements and applying the grading scale listed below. HCC Grading Scale: A = points per semester hour B = 89-80: 3 points per semester hour C = 79-70: 2 points per semester hour D = 69-60: 1 point per semester hour 59 and below = F 0 points per semester hour FX (Failure due to non-attendance) 0 points per semester hour IP (In Progress) 0 points per semester hour W (Withdrawn) 0 points per semester hour I (Incomplete) 0 points per semester hour AUD (Audit) 0 points per semester hour IP (In Progress) is given only in certain developmental courses. The student must re-enroll to receive credit. COM (Completed) is given in non-credit and continuing education courses. To compute grade point average (GPA), divide the total grade points by the total number of semester hours attempted. The grades "IP," "COM" and "I" do not affect GPA. See "Health Science Program/Discipline Requirements" for grading scale Course Evaluation: 12 Chapter Assignments & Quizzes (drop 2) 10 X 100 = 1000 points (60 % ) Midterm Exam (CH 1-6) (20%) Final Exam (CH 7-12) (20 %) Problem 3-7 Overview Problem (Extra credit) (4%) Total (See below for details) 600 points 200 points 200 points 40 points 1040 points Course Grading Scale:
8 90-100% = A ( points) 80-89% = B ( points) 70-79% = C ( points) 60-69% = D ( points) BELOW 60% = F ( 0 to 599 points) CONNECT ASSIGNMENTS AND QUIZZES Due dates for each assignment or quiz is given in Connect Chapter Type Ex/Pr # Pts Chapter Type Ex/Pr # pts 1 Algorithmic Exercises & Problems Algorithmic Exercises & Problems Presentations A C2 6 Presentations A1 1 C4 11 P1 3 Sub Total 55 P2 7 Choice/TF 45 Sub Total 40 Due 2/6 Chapter total 100 Choice/ TF 60 Chapter Total Exercises Exercises Presentations P P2 5 Presentations C3 7 P4 6 P1 10 Sub Total 64 P3 6 Choice/TF 36 P4 12 Chapter total 100
9 Chapter Total Overview Problem Exercises Exercises Presentations P Presentations A2 6 P3 9 P1 10 Problem Sub Total 64 Sub Total Total 60 Choice/TF 36 Choice/TF 40 Chapter total 100 Chapter total Exercises Exercises Presentations P P P3 6 Problem Presentations P1 9 Sub Total 70 Choice/TF 30 P2 9 Chapter total 100 Sub Total 71 Choice/TF 30 Chapter total Exercises Exercises
10 Sub Total 60 Presentations P4 4 Choice/TF 40 C2 5 Chapter total 100 Sub Total 40 Choice/TF 60 Chapter Total Exercises Exercises Sub Total Choice/TF Chapter total 100 Presentations P1 9 P2 5 EXAMS Sub Total 70 Midterm (ch 1-6) Choice/TF 30 Final Exam (Ch 7-12) Chapter total 100 The assignment schedule is subject to change Textbook and Related Material (Required): Welcome to Accounting 2301-Financial Accounting Principles of Accounting 1. Please read this entire message carefully, as it contains crucial information about your required course materials and how to obtain the best bargain as you are shopping around. The required textbook for this course is Financial Accounting with Connect Plus, Custom 1st Edition by Wild Shaw Chiappetta. You will also be required to complete a variety of assignments that will be delivered via McGraw-Hill Connect, an innovative online learning system proven to help students achieve greater success. While there are many purchase options, the best bargain for obtaining everything you will need to be
11 successful in this course may be found in the value-added bundle available in the campus bookstore or ordered directly from McGraw-Hill. Details of the bundle are in the attached pricing sheet. While I highly recommend the option that includes a printed copy of the text, if you are comfortable forgoing use of a hard-copy text in favor of an electronic version, you may instead purchase stand-alone access to McGraw-Hill ConnectPlus. This provides you with access to all of the assignments in McGraw-Hill Connect, plus an integrated e-book version of the required textbook. This option is the least expensive choice for students planning to take both ACCT 2301 & ACCT You should bring your laptop to class. Once you have purchased your materials from the bookstore or if you are ready to purchase access directly online, go to the appropriate registration page for your section listed below: To register, confirm that you are on the appropriate page by reviewing the course and section information listed on the site. If the course and section information listed is correct, click on the Register Now button, and follow the instructions on the site to complete your registration. If you run into any technical difficulties, please call McGraw-Hill s Customer Experience Group by dialing 1(800) or submit the Contact Us form found online at Textbook Pricing Options: FYI: This package has been customized to provide you with the greatest value for this course. This book includes only the chapters from the book that I will cover in this course. The custom book is bundled with Connect Plus to help you succeed in this course and is also mandatory for assignment submittal. If you purchase the required items separately, you will likely end up paying more than you will for this bundle **Best Bargain $65.70 Package: Loose-Leaf textbook with Connect Plus Volume 1 ISBN: Print and Digital Solution Good for Acct 1 only Only Available Online at: Standard 5-7 day shipping applies **Best Digital Option Second Option $ Connect Plus (Includes ebook and homework access only) All digital solution Purchase Online Third Option: $92.85 Package: Loose-Leaf textbook with Connect Plus Volume 1 ISBN: Print and Digital Solution
12 Available at Bookstores-on Campus or Off Campus Below is a picture of the McGraw Custom Book for HCC Fourth Option: If may buy the non custom book from any other source but you will have to purchase the Connect Plus code separately from McGraw-Hill. The non custom book is: Financial and Managerial Accounting 4th Ed. Chapters 1-24 by Wild Shaw Chiappetta ISBN-13: ISBN-10: Financial Accounting 4th Edition Chapters 1-13 Volume 1 by Wild Shaw Chiappetta ISBN ISBN Publishers Website:
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