IVCC Division: Business & Natural Science. Act 1210 Fundamentals of Accounting Course Syllabus Summer 2010
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1 Instructor: Barry Whited Place: IVCC Room B-312 Time: Tuesday & Thursday 6:30-9:15pm 06/17/10 08/10/10 Course Description: IVCC Division: Business & Natural Science Act 1210 Fundamentals of Accounting Course Syllabus Summer 2010 Emphasis is placed on the procedural aspects of financial accounting for a sole proprietorship and merchandising companies. The accrual basis is used, debit and credit is studied as it relates to the accounting equation. The entire accounting cycle is covered for both service and merchandising businesses, including adjustments, preparation of financial reports, and closing procedures. Also included are bank statement reconciliation, petty cash, special journals, and payroll accounting. The course is intended for students who plan to take only one semester of accounting or for those who need preparation before enrolling in ACT Prerequisite: none Required text: College Accounting, 9 th Edition, McQuaig, Bille Working Papers with Study Guide, Chapters 1-13 to accompany College Accounting Grading: Grades are based on points accumulated at the end of the semester points each 400 points 12 homework assignments 5 pts each 60 points 1 Cycle Review Problem 20 points 1 Mini-Practice 20 pts 20 points Total points 500 points Grading scale: Exams: Percent Grade A B C D 59-less F Exams are to be taken on the date scheduled. Makeup exams will only be given if the student can show just cause. The student must contact the instructor before class time Page 1 of 5
2 on the date of the exam. If the student does not contact the instructor before this time, they will receive a zero (0) for that exam. Exam aids you may only use a calculator for an exam, no cell phone may be used as a calculator Homework: Homework based on the attached schedule will be assigned. All homework will be turned in at the time of the exams. Homework turned in will pertain to the chapters covered in the exam. Homework will be graded for completeness. Cycle Accounting Review Problems: Chapter 5 has a Cycle Review Problem that summarizes the chapter s main points into one large problem. You will be required to complete it and turn it in with your homework. Mini Practice: One mini practice problem will be due and will be turned in with the homework. This problem will be graded for completeness. Attendance: You are expected to attend class regularly. We only meet fifteen times during the semester and therefore it is imperative to attend each class. Your grade will suffer if you miss class lectures and discussions. Attendance will be used in part as a deciding factor if your grade is borderline. It is the student's responsibility to initiate a withdrawal with the instructor. Any student remaining in the class after the final withdrawal date, July 27, 2010 will receive a letter grade for the course. The instructor reserves the right to withdraw a student after three unexcused absences. Page 2 of 5
3 Academic Dishonesty: Any student caught cheating on an exam or assignment will receive a score of zero for that particular work. The student may also be subject to further disciplinary action according to the IVCC Student Code of Conduct. Class Structure: You will be expected to read the chapter and do the homework assignments BEFORE we meet in class. We will review the chapter material and homework problems during class. If you have attempted to do your assignments as scheduled, the class discussion will be much more meaningful. Reviewing the homework assignment in class will not be designed for you to COPY the answers but instead to review the assignment that you have worked on. I will encourage discussion and participation in class. All will benefit from class participation. Class participation will be factored in when dealing with borderline grades. Class participation will be used in part as a deciding factor if your grade is borderline. Class Schedule: 1. Jun 17 Lecture Chapter 1 2. Jun 22 Assignment for Chapter 1 Exercises 1-1, 1-2, 1-3, 1-4, 1-5, 1-6, 1-7, 1-8 Problems 1-B2 & 1-B4 Lecture Chapter 2 3. Jun 24 Assignment for Chapter 2 Exercises 2-1, 2-2, 2-3, 2-4, 2-5, 2-6, 2-7, 2-8 Problems 2-B2 & 2-B4 Lecture Chapter 3 4. Jun 29 Assignment for Chapter 3 Exercises 3-1, 3-2, 3-3, 3-4, 3-5, 3-6, 3-7, 3-8 Problems 3-B3 & 3-B4 Exam #1 Chapters Jul 1 Assignment for Chapter 4 Exercises 4-1, 4-2, 4-3, 4-4, 4-5, 4-6, 4-7, 4-8 Problems 4-B3 & 4-B4 Lecture Chapter 5 6. Jul 6 Assignment for Chapter 5 Exercises 5-1, 5-2, 5-3, 5-4, 5-5, 5-6, 5-7, 5-8 Problems 5-B3 & 5-B4 Lecture Chapter 7 Page 3 of 5
4 7. Jul 8 No Class Complete Chapter 5 Accounting Cycle Review Problem B 8 Jul 13 Chapter 5 Accounting Cycle Review Problem B Assignment for Chapter 7 Exercises 7-1, 7-2, 7-3, 7-4, 7-5, 7-6, 7-7, 7-8 Problems 7-B1 & 7-B4 9. Jul 15 Review Chapters 5-7 Lecture Chapter 8 Exam #2 Chapters 4, 5, and Jul 20 Assignment Chapter 8 Exercises 8-1, 8-2, 8-3, 8-4, 8-5, 8-6, 8-7, 8-8 Problem 8-B3 & 8-B4 Lecture Chapter Jul 22 Assignment Chapter 9 Exercises 9-1, 9-2, 9-3, 9-4, 9-5, 9-6, 9-7, 9-8 Problem 9-B2 & 9-B4 Lecture Chapter Jul 27 Assignment Chapter 10 Exercises 10-1, 10-2, 10-3, 10-4, 10-5, 10-6, 10-7, 10-8 Problem 10-B2 & 10-B4 Exam #3 Chapter 8, 9 and 10 Last day for withdrawal 13. Jul 29 Assignment Chapter 11 Exercises 11-1, 11-2, 11-3, 11-4, 11-5, 11-6, 11-7, 11-8 Problem 11-B3 & 11-B4 Lecture Chapter Aug 3 Assignment Chapter 12 Exercises 12-1, 12-2, 12-3, 12-4, 12-5, 12-6, 12-7, 12-8 Problem 12-B3 & 12-B4 Lecture Chapter Aug 5 Assignment Chapter 13 Exercises 12-1, 12-2, 12-3, 12-4, 12-5, 12-6, 12-7, 12-8 Problem 13-B2 & 13-B4 Chapter 13-Comprehensive Review Problem 16. Aug 10 Final Exam Chapters Page 4 of 5
5 Special Needs: You may be eligible for academic accommodations if you have a physical, psychiatric, or cognitive disability. If you have a disability and need more information regarding possible accommodations, please contact Tina Hardy at or Judy Mika at in the IVCC Special Needs Department B I can be reached in the evenings at or by at bwhited@waldo.ivcc.edu. Page 5 of 5
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