UCLA Extension ~ Business & Management ~ Course Syllabus
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1 UCLA Extension ~ Business & Management ~ Course Syllabus Course Title: Accounting Principles X1A Quarter: Winter Location: On-line Term: March 30 to June 15, 2016 Instructor: Kurt M. Hull, MBA CPA khull@ucla.edu Office Hours: via or chat by appointment Department Rep: Tiffany Canton tcanton@ucla.edu REQUIRED TEXT Accounting Principles W/Wiley Plus 12 th edition Weygandt/Kimmel/Kieso Wiley ISBN TEXTBOOK OPTIONS In addition to the UCLA Bookstore, you can purchase the textbook at Amazon.com. However you purchase the text, make sure it comes with Wiley PLUS. WILEY PLUS All homework, quizzes, and exams will be completed using the Wiley Plus feature included with your textbook purchase. You will find links to the Wiley assignments in the weekly modules. INSTRUCTOR BIO In 1985 Kurt graduated from Providence College with a B.S. in accounting. In 1987 he passed the CPA Exam in Rhode Island, and for five years worked as an auditor for KPMG. He then served for two years as Chief Auditor and Compliance Officer for First Federal Bank of America in Fall River, Massachusetts. In 1991 he earned an MBA from Providence College and immediately began teaching accounting and business classes. Kurt has served on the faculties of Florida Southern College, Glendale College, Corinthian Colleges, AIU Online, The Learning Annex, El Camino College, and California State University, LA, and has been a member of the UCLA Extension faculty since Most recently, he joined the fulltime faculty at El Camino College in Torrance, CA. An avid traveler, Kurt spends a considerable amount of time overseas, including a year learning Spanish in South America. He is a member of the AICPA and California Society of CPAs, and holds a current California CPA license with a CGMA designation. COURSE DESCRIPTION This course is the first in a two-course Principles of Accounting sequence and provides an introduction to accounting theory, principles, and practice. Instruction covers the uses, communication, and processing of accounting information, as well as the recording, analyzing, and summarizing procedures used in preparing balance sheets and income statements. Additional topics include accounting for purchases and sales, receivables and payables, cash and inventories, plant and equipment, depreciation and natural resources, and intangible assets. Sole proprietorships and partnerships also are examined. COURSE OBJECTIVES & APPROACH Upon completion of the course, the student will understand what accounting is and why it is important in society and be able to process and summarize business events through all steps of the accounting cycle.
2 Students will also grasp Generally Accepted Accounting Principles (GAAP) as they apply to selected elements of the balance sheet, and prepare and interpret financial statements including the Balance Sheet, Income Statement, Statement of Cash Flows, and Statement of Stockholders Equity. This course is to be completed in eleven weeks. Since most participation is asynchronous, you may log in at any time. You can also review material from prior weeks at any time. LEARNING OUTCOMES Students who complete the course will be familiar with the following: 1. The language of accounting. 2. Processing and summarizing business events through all steps of the accounting cycle. 3. GAAP as they apply to selected areas of the balance sheet and income statement. 4. How to prepare and interpret financial statements. ASSESSMENT PROCEDURES Students grasp of the material will be evidenced by completion of weekly homework, participation in weekly discussion boards, a group project, scores on weekly quizzes, and exam scores. Homework, quizzes, and exams will be completed and graded using the Wiley Plus feature. The final exam will be proctored online using ProctorU. Below are additional requirements that are needed for ProctorU: * Student or government issued-id * Reliable computer running Windows XP (or higher) or Mac OS X 10 (or higher). * Web cam with 640x480 video pixel resolution or higher. * Headphones or working speakers connected to the computer. * Working computer microphone. Web cam with built in microphone recommended. * Web browser with Adobe Flash Player installed. We recommend Flash Player 11. * A reliable, high-speed internet connection. * Ability to allow video and screen-sharing connections on computer you are using to take exam. Students can test their computer, web cam, and internet connection at How will ProctorU work? Here's a short demo: FINAL EXAM MATERIALS Permitted resources: 1. Your text 2. Your notes 3. A calculator 4. Microsoft Excel 5. Microsoft Word Prohibited resources: 1. The Internet/World Wide Web PREREQUISITES None
3 COURSE HOME PAGE This course runs on the CANVAS online delivery system. The course content is accessible through the navigation bar at the left of your course home page. It contains the following information: Home Announcements Syllabus Modules Assignments Grades People Conferences Course updates and messages. Announcements, of course. The syllabus, of course. Weekly course modules contain all course documents, files, assignments, quizzes, discussions, and other graded material. This is where you will spend most of your time. All assignments here, in addition to the modules area. Track your grades here. The roster and group forums. Chats and other collaborations. GRADING The final course grade is based on the following. See WEEKLY COURSE TASKS below. Item Number Points Total % Homework % Quizzes % Group Project % Discussion Board % Final Exam % Total Course Points 500 GRADING RUBRIC Item Homework Quizzes Group Project Discussion Board Final Exam Grading Methodology Objective questions and problems graded by Wiley Plus. Multiple choice questions scored by Wiley Plus. Primarily based on participation in group activities and completeness of deliverable, with deductions for incomplete, sloppy, or unclear work. Main post (60%), Replies (40%). See discussion board area for specific quantity, quality, and timing requirements. Multiple choice questions scored by Wiley Plus. The standard grading scale applies (%) ~ +/- will be granted ~ All grades are final = A = B = C = D 59 & below = F WEEKLY COURSE TASKS Complete the following tasks each week: 1. Read the assigned material. 2. Visit the Modules and read the chapter material. Search the Wiley Plus Read, Study, & Practice and Prepare & Present links. There is a wealth of material here to help you learn, including PowerPoint slideshows, topical videos, video walkthroughs for various problems and concepts, self-tests, practice quizzes, and other material. I urge you to scour these links for helpful information. The amount of material there is amazing.
4 3. Contribute to the discussion board. Postings should be timely and contribute to the discussion during the period. There are minimum posting requirements and timing issues to consider, outlined in the discussion area. Late discussion postings receive no credit. 4. Complete and submit the homework assignments, which consist of Objective Questions, Problems, and/or Cases, accessed through and graded by the Wiley Plus feature in each weekly module. Late assignments will receive no credit. 5. Complete the assigned quizzes and exams by the due dates. 6. Participate in the group project. UCLA POLICIES Incompletes Incompletes are offered in rare circumstances, and only when the bulk of the course work has been completed. In the case of an incomplete, the course must be completed by the end of the following quarter. Otherwise you will receive a failing grade. Receiving an Incomplete grade does not entitle you to take any part of the course over. Academic Honesty Academic dishonesty covers behavior in cheating, plagiarism, and fabrication of information. These behaviors are not tolerated. Students are encouraged to familiarize themselves with the UCLA Extension Student Conduct Code and the official statements regarding cheating and plagiarism at: Services for Students with Disabilities In accordance with Section 504 of the Rehabilitation Act of 1973 and the Americans with Disabilities Act of 1990, UCLA Extension provides appropriate accommodations and support services to qualified applicants and students with disabilities. These include, but are not limited to, auxiliary aids/services, such as note takers, audiotaping of courses, sign language interpreters, and assistive-listening devices for hearing-impaired individuals, extended time for and proctoring of exams, and registration assistance. Accommodations and types of support services vary and are specifically designed to meet the disabilityrelated needs of each stude3nt based on current, verifiable medical documentation. Arrangements for auxiliary aids/services are available only through UCLA Extension Disabled Student Services at (310) (voice/tty) or by at access@uclaextension.edu. Please request such arrangements with at least five working days advance notice. All assistance is handled in confidence. Accommodations must be pre-approved. Requests for retroactive accommodation will not be accepted. DUE DATES Each week begins on Wednesday at 12:01 AM and ends on the following Tuesday at 11:59PM. All assignments must be submitted by the due date to be eligible for credit. COURSE OUTLINE Week Start Due Chapters Topics Homework & Quiz Discussion Board 1 3/30/16 4/5/16 1 &2 Accounting in Action Located in the 1 The Recording Process MODULES area 2 4/6/16 4/12/16 3 Adjusting the Accounts 1 3 4/13/16 4/19/16 4 Accounting Cycle 2 4 4/20/16 4/26/16 5 Merchandising Operations 2 5 4/27/16 5/3/16 6 Inventories 3 6 5/4/16 5/10/16 7 Information Systems 3
5 7 5/11/16 5/17/16 8 Fraud, Internal Control & 4 Cash 8 5/18/16 5/24/16 9 Receivables 4 9 5/25/16 5/31/16 10 Plant Assets /1/16 6/7/16 12 Partnerships /8/16 6/15/ Final Exam (via ProctorU) No DB If anything on this syllabus is unclear or ambiguous, please me for clarification.
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