ACCT 301 Financial Accounting Full semester Aug. 19-Dec. 14, 2017 Syllabus

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1 ACCT 301 Financial Accounting Full semester Aug. 19-Dec. 14, 2017 Syllabus SECTION #12016 ONLINE Instructor: Robin Reilly, CPA Phone: Office Location: Howard Hall #155, 4700 College Oak Drive, Sacramento CA Office Hours: Virtual Office Hours: T and Th 09:30A-10:30A; W 10:00A-10:30A and 5:00P-5:30P M and T 5:00P-6:00P Course Website: Canvas canvas.losrios.edu COURSE DESCRIPTION This is the study of accounting as an information system, examining why it is important and how it is used by investors, creditors, and others to make decisions. The course covers the accounting information system, including recording and reporting of business transactions with a focus on the accounting cycle, the application of generally accepted accounting principles, the financial statements, and statement analysis. It includes issues relating to asset, liability, and equity valuation, revenue and expense recognition, cash flow, internal controls, and ethics. UNITS: 4 semester units HOURS: 72 hours lecture COURSES TRANSFERABLE TO: CSU/UC PREREQUISITES: None ADVISORY PREREQUISITES: ACCT 101; AND BUS 105 or MATH 100, 104, or 132; AND eligible for ENGRD 310 or ENGRD 312 AND ENGWR 300, OR ESLR 340 AND ESLW

2 STUDENT LEARNING OUTCOMES Upon completion of this course, the student will be able to: explain the nature and purpose of generally accepted accounting principles (GAAP) and International Financial Reporting Standards (IFRS). explain and apply the components of the conceptual framework for financial accounting and reporting, including the qualitative characteristics of accounting information, the assumptions underlying accounting, the basic principles of financial accounting, and the constraints and limitations on accounting information. define and use accounting and business terminology. explain what a system is and how an accounting system is designed to satisfy the needs of specific businesses and users. summarize the purpose of journals and ledgers. apply transaction analysis, input transactions into the accounting system, process this input, and prepare and interpret the four basic financial statements. distinguish between cash basis and accrual basis accounting and explain their impact on the financial statements, including the revenue recognition and matching principles. identify and illustrate how the principles of internal control are used to manage and control a firm s resources and minimize risk. explain the content, form, and purpose of basic financial statements (including footnotes) and annual reports, and how they satisfy the information needs of investors, creditors, and other users. explain the nature of current assets and related issues, including the measurement and reporting of cash and cash equivalents, receivables and bad debts, and inventory and cost of goods sold. explain the valuation and reporting of current liabilities, estimated liabilities, and other contingencies. identify and illustrate issues relating to long-term asset acquisition, use, cost allocation, and disposal. distinguish between capital and revenue expenditures. identify and illustrate issues relating to long-term liabilities, including issuance, valuation, and retirement of debt (including the time value of money). identify and illustrate issues relating to stockholders equity, including issuance, repurchase of capital stock, and dividends. explain the importance of operating, investing, and financing activities reported in the Statement of Cash Flows. interpret company activity, profitability, liquidity and solvency through selection and application of appropriate financial analysis tools. identify the ethical implications inherent in financial reporting and be able to apply strategies for addressing them. 2

3 REQUIRED MATERIALS TEXTBOOK PACKAGE: Financial Accounting, Information for Decisions, 8th edition, Wild, John J., McGraw-Hill 2017 with Connect. ISBN If you purchase this text at the ARC bookstore, it is bundled with an access card for Connect, the online homework and course content system. Students are required to purchase Connect at additional cost if the text is acquired elsewhere. Connect will be used to enhance learning and complete assignments. o A FREE 14 day courtesy account is available when you register with Connect. o Register for your course section in Connect using the information provided by your instructor. The web address for this course is: o If you have issues while registering or using Connect, please contact McGraw- Hill s Customer Experience team at or at To avoid problems related to unexpected technical issues, you are advised no to wait until the last moment to complete assignments. TECHNOLOGY REQUIREMENTS: COMPUTER WITH INTERNET ACCESS (high speed preferred). If you are having any technology problems such as your computer crashed or no connection to the Internet, I will not be able to help you. It is your responsibility to find a working computer to complete your course work on time. The ARC campus Business and Computer Science lab in LA 152 maintains computers available to you, for lab hours navigate to BCS Computer Lab The ARC campus Learning Resource Center and Library both have computers available for student use and you can always check with your local library for their hours. ADDITIONAL SOFTWARE: Microsoft Office, Microsoft Office 365* or other word processing software. If you are using Pages on a Mac, export the file as.docx or.rtf *Microsoft Office 365 is available for all ARC students. Follow these steps: 1. Enter this link in your search bar: Link to product 2. Enter your losrios Gmail (w + ID apps.losrios.edu) 3. Click on Get Started 4. Confirm that you are a student, reply to the , and create your account CANVAS: The Canvas website will be the online classroom for this course. Use this site to find all course materials, assignments, grades, instructor messages, and other items. Your grades will be posted in CANVAS on a regular basis. You are expected to log into CANVAS several times each week, and contact the instructor if you have questions or need help with course material. You will also be using McGraw-Hill Connect online materials that come packaged with the purchase of your textbook. The site will be linked through Canvas. If you need help with Canvas, you can use the HELP button on the lower left corner of the navigation bar of your course to contact the Canvas support team. If you are having technical problems with Canvas, your first line of defense is the 24/7 Canvas Support at (916) I will not be able to help you with Canvas technical problems, but if there are any problems with the course materials or access to any part of the course, contact me. 3

4 Because Canvas is built using web standards, it runs on Windows, Mac, Linux, ios, Android, or any other device with a modern web browser. It is your responsibility to make sure you are using an updated browser. Canvas supports the last two versions of every browser release. We highly recommend updating to the newest version of whatever browser you are using as well as the most up-to-date plug-ins. Additionally, the Student Tech Center is available to ARC enrolled students who need assistance with accessing online campus resources or Los Rios District services and programs. Webpage: ARC Student Tech Center Phone: (916) Location: Learning Resource Center (LRC) Room 117. SCANNER: You will need to do some required work by hand, scan your work to a PDF document to upload it to the Canvas course site. There are scanners available on campus, at most public libraries and office supply stores. ARC CAMPUS GMAIL: Students must access Los Rios Gmail in order to receive important messages from the instructor and the college (see section on course communication). NEED HELP GETTING STARTED? Additional information about getting help with Canvas, Connect, Google Apps and Gmail is provided in a section near the end of this syllabus. Other required materials: Computer speaker or headphones for audio Calculator METHODS OF INSTRUCTION This course utilizes Internet/Online Delivery Modality which will include lecture, demonstration, and instructor-directed individual or group activities. TIME COMMITMENT AND OTHER REQUIREMENTS TIME COMMITMENT: Financial Accounting is a demanding course and requires a lot of practice for most students. You will typically need to spend a minimum of six hours of work per week per unit of credit on course work. This amounts to at least twenty-four hours per week. Please do not underestimate this commitment. For many students, more time will be required in order to successfully master the course content. ONLINE LEARNING: This course will be conducted entirely online. You must have access to a computer with a newer operating system and a reliable (ideally high-speed) internet connection to successfully complete course requirements. ARC Business and Computer Science lab in LA 4

5 152 maintains computers available to you, for hours navigate to BCS Computer Lab The Learning Resource Center and Library also both have computers available for student use. MANDATORY ONLINE ORIENTATION: Please log onto CANVAS no later than Monday, August 21 to complete the mandatory online orientation. Please register with Connect no later than Monday, August 21 to complete the orientation steps described in the orientation module. McGraw-Hill provides a free limited courtesy access period to the Connect textbook site to allow you time to purchase your textbook package. CRITICAL THINKING will be required in this course. This is especially true for the methods of instruction that involve problem solving and mathematical calculation. PERSONAL RESPONSIBILITY: You are responsible for mastering the course content through reading the text, watching course presentations, participating in class discussion and exercises, completing assignments and projects, and passing quizzes and exams. COURSE PARTICIPATION AND DROP POLICY: Regular attendance and class participation is vital to successful completion of this course. Your presence online is expected and will be counted not by taking roll but by your timely and regular contribution to course activities. Participation in the course involves regularly logging into the course (at least 3-4 times per week if not daily), checking , completing assignments, and contributing posts to classroom discussions. NONATTENDANCE DURING FIRST WEEK OF CLASS: Students are expected to log into CANVAS and complete the online orientation, including discussion board check-in no later than 11:59 p.m. on Tuesday, August 22. Students who fail to do so may be dropped by the instructor. As in a face-to-face class, any student who has missed more than 6% of class time may be dropped for excessive absences in accordance with the college s policy. The instructor may drop a student for failure to meet the attendance requirement if the student does not complete the following by the due dates on the class schedule: Three graded chapter homework assignments Three graded interactive assignments Three chapter quizzes Three scored discussion posts Any combination of three: scored discussion posts, chapter homework assignments, graded interactive assignments, and chapter quizzes Two graded exams However, if you choose to drop the class you will need to follow the college s official procedure through eservices or Admissions. Failure to do so may result in a failing grade. 5

6 ASSIGNMENTS, ASSESSMENTS AND PRACTICE MATERIALS Much of your time will be spent reading the textbook and other materials, watching presentations, and assessing what you have learned. During the semester you will complete end of chapter homework, interactive presentations, and quizzes; take several exams; complete two projects; and contribute to class learning using the discussion board. Extra credit opportunities are very rare, but may be awarded at the instructor s discretion. READING AND TAKING NOTES The online classroom puts the student in charge of learning. Instead of going to lecture, you will be the one creating meaning; it will be up to you to read actively, learn from the text and other materials, and apply that knowledge to class activities and assessments. I also recommend going beyond highlighting the text: actively take notes, whether on separate paper or electronically. The goal is to have a handy record of your insights and learning. Most of the chapters in the textbook will be assigned in the course schedule. (Note: LearnSmart in Connect uses an ebook to help you review key points in the textbook and focus on areas to improve. EXAMS Five chapter exams and a comprehensive final exam are scheduled. Each and every exam is an individual effort that you must complete without help from anyone else. If, in the judgment of the instructor, you complete the exam with the help of another student or other unauthorized resources, you will receive no points for that exam. See the section below about academic integrity and ethics. Exams are timed and will be available from 5:00 a.m. to 11:59 p.m., as noted on the course schedule at the end of this syllabus. CHAPTER QUIZZES AND DISCUSSION POSTS: Quizzes and/or discussion posts are scheduled based on the assignments covering chapters The guidance provided by the instructor will specify whether a quiz and/or discussion post will be required. Each quiz or discussion post will be due at 11:59 p.m. on the date shown on the course schedule. Chapter quizzes will be based on the chapter homework assignments. Each quiz is an individual effort that you must complete without help from anyone else. If, in the judgment of the instructor, you complete the quiz with the help of another student or other unauthorized resources, you will receive no points for that quiz. The lowest quiz score will be dropped. If you miss a quiz for any reason, that will be your dropped score. Because one quiz is dropped, no make-up attempts will be offered. Discussion posts will be made using the Discussion area in Canvas. Typically, a student will contribute one primary post in response to a question posed by the instructor. After your primary post is made you will have access to your classmates posts to contribute responses to your classmates. Discussion topics and requirements will be provided in CANVAS. 6

7 HOMEWORK ASSIGNMENTS Thirteen end of chapter homework assignments, one per chapter, are scheduled covering Chapters Assignments will be completed in Connect, and include Exercise/Problem Sets. Each assignment will be due at 11:59 p.m. on the date shown on the course schedule. The assignments will be graded using automatic, online grading. One lowest score will be dropped. If you miss an assignment for any reason, that will count as your dropped assignment. No late homework will be accepted, and no exceptions will be made to this policy. INTERACTIVE ASSIGNMENTS Thirteen interactive assignments, one per chapter, are scheduled covering Chapters Interactive assignments will be completed in Connect, and include videos and assessment questions. Each assignment will be due at 11:59 p.m. on the date shown on the course schedule. The assignments will be graded using automatic, online grading. One lowest score will be dropped. If you miss an interactive assignment for any reason, that will count as your dropped assignment. No late interactive assignments will be accepted, and no exceptions will be made to this policy. **Your homework plays an important role in helping you practice course concepts, and is a large part of your responsibility as a student. Please make time for it, and don t procrastinate it will greatly affect how much you learn in this class** PROJECTS COMPREHENSIVE PROJECT #1: The accounting cycle project is due as indicated on the class schedule. The project will be graded on completeness and correctness. To complete the assignment, you will record transactions in a general journal, post them to a general ledger, prepare a trial balance, record and post adjusting entries, prepare an adjusted trial balance, and prepare financial statements. The project will be due at 11:59 p.m. on the date shown on the course schedule. PLEASE DO NOT PROCRASTINATE. Take advantage of the time allowed to complete the assignment. No late work will be accepted. ANNUAL REPORT PROJECT #2: The Project is due as indicated on the dates listed on the class schedule. You will be assigned a publicly held company to study and analyze. The project will be graded based on completeness, correctness and demonstrated comprehension of the annual report. PRACTICE MATERIALS Practice materials have been compiled by the instructor and are provided using Connect. These include practice end of chapter assignments, quizzes, exams, interactive presentations, and LearnSmart modules. Practice provides the opportunity to review the material, test your knowledge and rework items. The practice materials are highly recommended but optional and have no point value. 7

8 Practice exams are intended to provide students with an opportunity to understand the types of questions that will be asked on the related exam, and to practice for the exam by solving problems. LATE WORK/MAKE-UP POLICY The following late work policies were established to create an equitable, consistent learning environment for all students. All course assignments are due on the date and time scheduled. Please plan ahead and take advantage of the time allowed to complete the assignments. EXAMS: Make-up exams are extremely rare, however, one make-up exam per student per semester may be given to you if, in the instructor's judgment, circumstances warrant. A makeup exam will only be granted to students who contact the instructor immediately upon knowledge of such a need, and make arrangements to take the exam before it is graded and solutions are available. CHAPTER QUIZZES: Because one quiz score is dropped, no make-up quizzes will be offered. END OF CHAPTER ASSIGNMENTS AND INTERACTIVE ASSIGNMENTS: Because one of each score is dropped, no make-up end of chapter or interactive assignments will be offered. DISCUSSION BOARD POSTS AND PROJECTS. No make-up discussion board posts and/or projects will be offered. INTERNET CONNECTIVITY: You are expected to have reliable access to the internet, and a back-up plan in place in the event of an outage. Although rare, CANVAS and/or Connect may crash, become slow, or unavailable. Please plan accordingly for these type of scenarios: save your work frequently and submit your work at least 12 to 24 hours before it is due. Due date extensions will only be granted if the website in question (CANVAS or Connect) has a confirmed outage exceeding 12 hours. GRADING POLICY Your grades will be posted on the grades page in CANVAS on a regular basis. It is your responsibility to monitor your progress in the course. It is also your responsibility to drop the course if you decide you cannot complete it. If you do not drop the course, you will be awarded the grade you earned during the semester. Grades will be assigned based on points earned on assignments and assessments and are detailed in the course schedule at the end of this syllabus. A straight percentage grading scale will be used as listed in the schedule on the last page of this syllabus. 8

9 ** Please take advantage of the many opportunities provided to earn points throughout the semester. No last minute assignments, extra-credit, or other deals will be offered to make up for missed assignments or low test scores.** COURSE SCHEDULE The course schedule which accompanies this syllabus outlines the content that will be covered in the course. Please consult it for an outline of topics, including the chapters to be covered, and due dates for assignments, projects, quizzes and exams. Changes to the course schedule will be announced in CANVAS. Please note that the course schedule represents the approximate schedule for the course, and the instructor may modify it if necessary. You are responsible for noting any changes that are communicated through the course website. PROFESSIONAL CONDUCT COURTESY TO OTHERS: During class discussions, you will likely encounter ideas that differ from your own. These are good opportunities to learn about different perspectives. You are encouraged to contribute your ideas freely, but please remember to show respect for your classmates. Inappropriate behavior will not be tolerated, including sexist or racist remarks, or harassment of any kind. If you engage in such activities, you will disrupt class, and may be locked out of the discussion boards for the week. Your failure to engage in respectful and academically appropriate behavior may result in you facing student misconduct charges in accordance with the district s Standards for Student Conduct. Any days spent in suspension from class are considered unexcused absences. ACADEMIC ENVIRONMENT: Please remember to use spell-check and proofread before posting to CANVAS! DIVERSITY: This course honors the American River College core value of diversity. ARC is a community enriched by the experience of students, faculty, staff, and administrators from a variety of cultures, ethnic and economic backgrounds, ages and abilities. Your commitment to providing and nurturing a safe environment for the free exchanges of ideas with sensitivity, civility and mutual respect is essential. Please keep this in mind in all your interactions. ACADEMIC INTEGRITY Integrity is an essential characteristic in the accounting profession. Academic dishonesty will not be tolerated in this course. I encourage you to work with other students to establish study groups, and to review textbook chapters, notes, solutions to homework problems, and study for quizzes and exams. 9

10 Every student is required to do their own assignments, quizzes and exams. Any copying or duplicate printing of any part of any assignment from other students or any other source is expressly forbidden. Other dishonest actions include, but are not limited to, falsifying information, and giving or receiving information about an exam or assignment from the internet or to/from other students in your class or other sections of the course. The first assignment or other task that violates this policy will receive an instructor warning, grade of zero points and may result in a referral to the Dean of Business and Computer Science. A second violation will result in failing the class and /or other penalties as deemed appropriate by the Dean and the College Disciplinary Officer. These penalties also apply to students who allow their work to be copied. Plagiarism is the act of using the work of another person as one s own work and submitting it to fulfill the academic requirements of the course. This applies to all writing and discussion board posts. Cheating is the act of obtaining or attempting to obtain credit for academic work through the use of dishonest, deceptive or fraudulent means. This applies to all activities assigned in the course. STUDENTS WITH SPECIAL NEEDS Students with health issues or disabilities that require accommodation are encouraged to arrange an appointment to discuss these issues with the instructor as early as possible so that a plan for meeting these needs may be established. To arrange an accommodation, you must provide documentation of your disability to the Disabled Student Programs & Services (DSPS) department. Please visit the program office located in the Student Services Building, or call (916) Any student who experiences difficulty with access to the McGraw-Hill Connect assignments, please contact your instructor to discuss an accommodation that will provide an equivalent alternative. COMMUNICATION POLICY ORIENTATION DISCUSSION BOARD: The course has two required discussion board postings during the orientation process. CHAPTER DISCUSSION BOARD: Post general questions about the course or chapter content in the Discussions forum located on the Discussions page in CANVAS. Topics are provided for 10

11 each chapter. If you have a question that needs to be answered and you think other students might benefit from the answer, post it here. Or, if you are a student and you know the answer to somebody s question, go ahead and answer it. PERSONAL QUESTIONS: Any question that relates to your individual performance in this class should be asked in person during my office hours or sent to me privately in . I will not post personal information for public view. is the preferred way to communicate with me about private or time-sensitive matters. You may also to me to set an appointment with me online, on-campus, or via telephone. The subject line of your must include the course title, section and student name. Please use the following format: [ACCT 301, Online, your name]. If I do not respond within 48 hours, please me again. STUDENT GMAIL Your address is your unique w student id number@apps.losrios.edu (i.e. w @apps.losrios.edu). You may set up forwarding to your private address if you so choose. PHONE INSTRUCTOR My address is Reillyr@losrios.edu. I will respond within 48 hours on Monday through noon Friday, but it might take me longer on weekends and holidays. Office hours or are both ways to communicate with me about private or time-sensitive matters. If I do not respond within 48 working hours, please me again. My campus phone number is If I am not at my desk, please leave a detailed message including your name and how I can best reach you. Voice messages are automatically forwarded to my , so I will be able to listen to your message even if I m not on campus. ONLINE OFFICE HOURS During online office hours, I will be available via and ConferZoom virtual meeting site. If you want to open ConferZoom in Canvas, please start by sending an . I will respond as quickly as possible. Short delays may occur if I am working with other students simultaneously. MEETING BY APPOINTMENT Please me to set an online, in-person or telephone appointment. Online conferences can be set up in ConferZoom, a web-conferencing application in Canvas. I will schedule an appointment with you within three business days. 11

12 GRADING AND FEEDBACK Project assignments will typically be graded within 1 week. Detailed feedback will be provided. End of chapter homework and interactive exercises are completed using Connect. Solutions will be available the morning after the due date. Scores earned will be posted in the CANVAS gradebook. The quizzes will be completed using Connect. Solutions will be available the morning after the due date. Scores earned will be provided in the Canvas gradebook. Discussion board assignments will typically include an assigned topic and a response. Scores and feedback will be provided in the grade area within 1 week. Exams include multiple choice questions and detailed problems and are typically completed in Connect. Solutions will be available the morning after the due date. Scores earned will be provided in the gradebook of CANVAS within 1 week. GET HELP AND ADDITIONAL RESOURCES You may get additional help by investigating the following resources. Learning Resource Center LRC. Tutoring is free of charge on a drop in and/or appointment basis. Please use this resource if you do not understand the topics covered in class. Lab phone number: (916) ARC Tutorial Center Contact information for some of the resources mentioned in this syllabus are included in the following table: Resource CANVAS website Gmail and Google Apps CANVAS Resources eservices Support Center Gmail and Google Apps Help ARC Student Tech Center ARC Tutorial Center Website (URL) address or phone number Phone: (916) Phone: (916) Location: Learning Resource Center (LRC) Room

13 Welcome to Accounting 301 online! Canvas ACCT 301 Financial Accounting Online Course Schedule Module Week Topic Prep Assignment Due 11:55P Points 0 1 Connect Orientation #1 5 Orientation T 8/22 8/19 Discussion Orientation #2 5 CH 1 Read Ch 1 Interactive 5 Sat 8/26 1 End of Ch Homework 10 Ch 1 Quiz M 8/ General Ledger Orientation #3 T 8/29 5 Orientation 8/26 *Bonus LearnSmart Orientation #4 Sat 9/2 *5 CH 2 Read Ch 2 Interactive 5 Sat 9/2 End of Ch Homework 10 Ch 2 Quiz T 9/5 10 Monday 9/4 - Labor Day - college closed 3 CH 3 Read Ch 3 Interactive 5 Sat 9/9 3 9/2 End of Ch Homework 10 Ch 3 Quiz M 9/ CH 1-3 Ethics Discussion W 9/13 5 9/9 Project #1 Th 9/14 50 Exam Ch 1, 2, 3 Sat 9/ CH 4 Read Ch 4 Interactive 5 Sat 9/23 9/16 End of Ch Homework 10 Ch 4 Quiz M 9/ CH 5 Read Ch 5 Interactive 5 Sat 9/30 9/23 End of Ch Homework 10 Ch 5 Quiz M 10/ CH 6 Read Ch 6 Interactive 5 Sat 10/7 9/30 End of Ch Homework 10 Ch 6 Quiz M 10/ CH 4-6 *Bonus LearnSmart Ch Work #5 *5 Sat 10/14 10/7 Ethics Discussion 5 Exam Ch 4, 5, 6 Sat 10/ CH 7 Read Ch 7 Interactive 5 Sat 10/21 10/14 End of Ch Homework 10 Ch 7 Quiz M 10/ CH 8 Read Ch 8 Interactive 5 Th 10/26 10/21 End of Ch Homework 10 Ch 8 Quiz F 10/27 10 Ch 7, 8 Exam Ch 7, 8 Sat 10/ CH 13 Read Ch 13 Interactive 5 Sat 11/4 10/28 End of Ch Homework 10 Ch 13 Quiz M 11/6 10 CH 7, 8, 13 Ethics Discussion Sat 11/4 5 CH 1-13 Group Project #2 Begins below 13

14 ACCT 301 Financial Accounting Online Course Schedule, Continued Canvas Module Week Topic Prep Assignment Due 11:55P Points CH 9 Read Ch 9 Interactive 5 Sat 11/11 11/4 End of Ch Homework 10 Ch 9 Quiz M 11/13 10 Friday 11/10 - Veteran's Day - college closed CH 10 Read Ch 10 Interactive 5 Th 11/16 11/11 End of Ch Homework 10 Ch 10 Quiz F 11/17 10 CH 9, 10 Exam Ch 9, 10 Sat 11/ Thursday 11/23 and Friday 11/24 - Thanksgiving Holiday - college closed CH 11 Read Ch 11 Interactive 5 S 11/25 11/18 End of Ch Homework 10 Ch 11 Quiz M 11/ CH 12 Read Ch 12 Interactive 5 Sat 12/2 11/25 End of Ch Homework 10 Ch 12 Quiz M 12/ Ch Ethics Discussion W 12/6 5 12/2 All Final Exam Review - - Project #2 Due W 12/6 50 Friday 12/8 through Thursday 12/14 Final Exam Week 17 12/13 FINAL Ch 11, W 12/13 EXAM Comprehensive 50 Subtotal 1,010 Subtract one dropped quiz -10 Subtract one dropped end of chapter homework -10 Subtract one dropped interactive -5 Total Possible Points 985 Note: The above represents the approximate schedule for the course. The instructor reserves the right to modify the schedule as necessary. You are responsible for attending class and noting any changes. Online homework and quizzes are due at 11:59PM on the due date Grade Point Range Assignment Type Points % A Orientations # % B Exams % C Quizzes % D Interactive 60 <59% F Ch Homework 120 Projects 100 Discussion 20 Total 985 *Bonus 10 14

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