On-Line Orientation This syllabus is prepared and designed to be used as an introduction and orientation for your on-line course. Your understanding of its contents is extremely important and therefore each student s responsibility. If in doubt, ask early, not at the end of the semester!!! Financial Accounting (ACCT1A) Internet Saddleback College Business Science and EWD Division Instructor: Paula L. Edwards, CMA Term/Semester: Summer 2015 E-mail: pedwards@saddleback.edu Ticket #: 12480 Time & Day: Distance Education-Internet Discussion Board Questions are located in the Discussion Section of Blackboard for this Class. This course requires a proctored final exam to be taken on August 7 th from7pm-9pm or August 8 th from 9am-11am in person at the Saddleback College Campus. Do not take this course if you are unable to take the exam on one of these dates. 1
Saddleback College Financial Accounting ACCT 1A Summer 2015 Course Syllabus (On line) Instructor: Paula L. Edwards, CMA E-mail: pedwards@saddleback.edu Saddleback Web Site and Blackboard Access: http://www.saddleback.edu Note: Every student is assigned a college e-mail account and pin number (password). Do not change your e- mail address. If you prefer to receive e-mail at another address, go to http://www.saddleback.edu and then to MySite, select E-mail and follow the instructions under Account Information to automatically forward your messages to the address of your choice. Course Requirements/Prerequisites: None. Course Student Learning Outcomes and Format: (4 units): This course will present the basic theory and structure of financial accounting as an information system, focusing on the corporate form of business ownership. Student Learning Outcomes: Students will be able to prepare a set of basic financial statements. Students will be able to calculate and analyze common ratios and numerical relationships that are produced through the accounting cycle. Students will be able to demonstrate proficiency in processing the accounting cycle for a business. Students will be able to apply the accounting equation to business transactions. Students will be able to identify the recognition of revenues and expenses in a business transaction. This class will be conducted using an asynchronous education model where subject material will be presented via the Internet using Saddleback College s Blackboard Learning System and Connect. Homework will be administered through the textbook publisher s Connect. Discussion between the classroom community will be conducted via discussion boards and e-mail. In this education model, you MUST be prepared to take the initiative for your success. Please review the deadlines and requirements carefully and ensure you can meet these goals. Texts: Required: Financial & Managerial Accounting. 5th edition, Wild, John, Shaw, Ken, & Chiappetta, Barbara. McGraw-Hill/Irwin Publishing Company, 2013. ISBN 978-1259170386. Note: The textbook package includes everything you need for this class and is specially bundled for you by the publisher. It is only available through the Saddleback and Irvine Valley College bookstore or on-line with the publisher. If you purchase the text from any other source, you will be responsible for any resource that is in this package. Note, this textbook is also used for Accounting 1B at Saddleback and Irvine Valley College. Exams/Grading Policy: Exams will consist of multiple choice questions, short answer questions, and short problems. There will be NO MAKE UP EXAMS given for any reason. 2
Your grade will be determined on the basis of the number of cumulative points scored on exams, LearnSmart Modules, Homework and class participation (Discussion Board). The points will be weighted as follows: Final Exam (on campus) Midterm Exam (3 exams at 50 points each) LearnSmart Modules (10 points per chapter)* Homework (10 points per chapter)* Discussion Board (5 comments at 10 points each) 100 points 150 points 100 points 100 points 50 points Note: Homework, LearnSmart Models and midterm exams will be administered via ConnectPlus (see below). The Final Exam will be a proctored exam on campus. Answering specific assigned Discussion Board Questions will compose the Discussion Board and will be administered through Blackboard - Details will be announced during the course. --------------- TOTAL 500 POINTS Grades are determined as follows: Grade Index: Points % Letter Grade (450-500) 90-100 A (400-449) 80-89 B (350-399) 70-79 C (300-349) 60-69 D (0-299) below 60 F Access to Blackboard (Saddleback s Online Portal) Go online to http://socccd.blackboard.com, click on Logon. Your username and password is the same as your e-mail. If you have problems, a link to the Blackboard Help Desk and a toll free number are listed to the right of the login. If you have additional questions or problems, go to http://www.saddleback.edu/oe/student-technical-support for the Student Technical Support site. Access to ConnectPlus Homework, LearnSmart Modules and Midterm Exams will be administered through McGraw-Hill s CONNECT Plus. You may access the application through Blackboard. You must register as a student with the access code provided to you in the text package (see TEXT above). Work MUST be submitted into CONNECT only and will not be accepted in any other form. To create a student account, follow these directions: 1. Click on the link provided in Blackboard for access to your specific class section. 2. If this is your first time using CONNECT, click on REGISTER NOW. Provide the information requested for Student Registration. 3. To register, provide your e-mail and password for CONNECT (see Step 2 if you are new). Enter the 20 digit code in the boxes on the Student Registration page, and click the Submit button (note: the code is case sensitive; please enter the codes in upper case letters). If you need to purchase an access code, click on Buy Online. 4. If you are not sure if you are going to stay in the course or you do not want to start your registration period, you can click on Start Free Trial to get a two (2) week free trial of the class material. Use of your Registration Code starts your registration period of 18 months. 5. Fill out the registration form that appears and click the OK button. 6. Click the YES button to confirm your account (note: this account is unique to this class and you cannot use an account established for a different class that used CONNECT). 3
ConnectPLUS Tips You can only do one thing at a time. You cannot view past results while you are in the process of taking an assignment. You cannot take two graded assignments at the same time. Each assignment has several options to assist you succeed: o Link to ebook (book icon) provides you a direct link to the ebook version of our textbook o Print (printer icon) allows you to print out the question o Contact MH Publishing (link) you can send a question/comment to the publisher to report a question or problem with the question. o Check my work (link) provides you with a quick check of your answers o View Hint #1 (link) video of how to solve a similar problem to the one you are working on. Use the "Prev", "Next", question pull down menu, Save and Submit Assignment buttons periodically to save and avoid timing out. If there is no activity within 60 minutes, CONNECT will automatically log out your session. Click Save and then "Return to Blackboard" if you wish to work on your assignment at a later time without grading. Remember, you can only work on one open, un-graded assignment at one time. Every time you exit Connect, please hit the Return to Blackboard button to save your grade in Blackboard. Don't copy and paste, this might enter unacceptable characters in your homework and prevent you from getting a grade. Do not hit the Ask Your Professor button in Connect. If you have a question regarding the homework content, please e-mail me directly at pedwards@saddleback.edu. Technical support is provided by Connect via e-mail and the Contact Us form located under the Support section of the CONNECT entry screen. For technical issues with Connect, please contact them directly. Access to On-line Content Except for Discussion Board Group Questions which will be posted in BlackBoard, all online content is located in CONNECT and is accessible through Blackboard. In Connect, click on the Library tab to access the textbook learning materials. Click on the Reports tab to access your scores recorded in CONNECT, your scores will also be in Blackboard under Grading Center. Note: Technical Support for CONNECT, ebook, and other course content should be addressed with McGraw-Hill Technical Support. McGraw-Hill tech support phone number is 1-800-331-5094. CHEATING THE FIELD OF ACCOUNTING REQUIRES A HIGH DEGREE OF ETHICAL RESPONSIBILITY IN ORDER TO INSTILL A LEVEL OF CONFIDENCE IN THE QUALITY OF THE INFORMATION PRODUCED. AN ACADEMIC ENVIRONMENT IS NO DIFFERENT. CHEATING OF ANY KIND ON ANY PROJECT OR TEST WILL NOT BE TOLERATED IN THIS CLASS. A STUDENT WHO IS SUSPECTED OF CHEATING WILL BE SUBJECT TO THE APPROPRIATE PROCEDURES DESCRIBED IN THE SADDLEBACK COLLEGE STUDENT CODE OF CONDUCT. WITHDRAWALS DURING THE TERM See Saddleback College web site at www.saddleback.edu. If you feel you must drop, take the initiative and please do it yourself. I WILL NOT DROP YOU FROM THIS COURSE. Please ensure you read, and are able to adhere to, the assignment schedule below. If you are unable to meet the requirements of this course, please drop the course immediately. 4
Course Policies, Procedures and Assignments The instructor assumes you have the requisite computer skills to successfully complete this course. This includes (at least) proficiency with Microsoft Office and access to the Internet. Each chapter will have assigned LearnSmart modules. Each completed module will receive various points whose total will be counted towards the semester grade. Please see the assignment list (last page) for points for each chapter and due dates. There will be no extensions to due dates. 12 chapters will be assigned at 10 points each and two can be dropped for a possible 100 points. Any completed modules over the 10 required chapters will be counted towards extra credit.* Each chapter will have a series of exercises and problems, which will be performed through ConnectPLUS. Each homework assignment is worth 10 points.* 12 chapters will be assigned and two homework assignments can be dropped for a total of 100 points. The last page of this syllabu lists all exercises and problems assigned in ConnectPLUS. Since ConnectPLUS has been set up to help you with the homework with hints, links to the ebook, videos and check your answers to the problems. There is no reason for not achieving all of the available points. You are able to do the homework assignments as many times as you would like, only the highest score will be taken. Any completed assignments over the 10 required chapters will be counted towards extra credit. There are a series of Discussion Questions that will be administered through BlackBoard. Please see the Discussion section of BlackBoard for points, due dates, and this is also where you will respond to the questions and other students responses. There are three mid-term exams administered throughout the session. These exams can be found in Connect using the link found in BlackBoard. See below for deadlines. Each midterm exam is worth 50 points and will consist of 25 questions (each question will be worth 2 points). The tests are timed at 90 minutes (the time starts once you start the exam so even if you log out, time still continues). No exams can be dropped and no make-ups will be given. You will only be given one attempt at the test. Once you complete the test, your score will be given immediately; however, the questions/answers will be available one hour after the due date. There will be a Final exam at the end of the semester. This exam must be proctored and will be on campus at Saddleback College. There will be no makeup exams. See below for available dates. Since you are being provided with due dates well in advance, there will be no extensions for due dates for CONNECT. Reasons such as Blackboard or ConnectPLUS was down will not be accepted. You are able to move ahead but are not able to go past a deadline. Please plan accordingly. To help you better understand the class material, we may be using www.cccconfer.org as a virtual classroom to answer questions and do sample class problems. These sessions will be announced in advance in Blackboard and student e-mail. Participation is optional but highly recommended. If you cannot participate in the live presentation, the session will be archived so you can watch the presentation at your convenience. You are expected to read the chapter materials, review the author s support materials, complete assigned homework and exams prior to the assigned due date. You are responsible for any material provided by the textbook publisher in the textbook and/or their online learning web site. All homework assignments, Interactive Presentations and Mid-Term Exams are available beginning June 15, 2015 at 9:00am. The deadlines include the following dates and the time will be 11:59pm on that day. You are able to move ahead and complete assignments any time before the due date. They will automatically close on the due date at 11:59pm. Please plan accordingly. 5
ACCT 1A - FINANCIAL ACCOUNTING (Summer 2015 On-Line) Note: If, for an unforeseen reason, there is a date change, it will be officially announced on Black Board. Administration of class assignments can be found in Black Board. You must obtain an access code in order to register for the Connect homework and LearnSmart modules (the code is available via e-book and is also included with the book from the bookstore). CONNECT will provide partial credit. CONNECT provides access to additional support materials to assist you in performing the assignments. CONNECT is an interactive, Internet-based product designed to help you complete all exercises and problems. You will receive instant feedback and the ability to correct any errors. You must keep up with all assignments. Assignment completion due dates are listed in CONNECT as well as below. There is an extensive waitlist for this class. Therefore, if you foresee not being able to meet the following deadlines, please drop the class immediately to allow another student the opportunity to enroll. LearnSmart Modules Homework Week Beginning Assignment Points Due Dates Assignment Due Date Homework Points 6/15 Chapter 1-10 6/30 E1-9, E1-11, 6/30 10 Introducing E1-14, E1-15, Accounting in Business E1-16, P1-1A Exam Points 6/15 Chapter 2 - Analyzing and Recording Transactions 6/22 Chapter 3 - Adjusting Accounts and Recording Transactions 6/22 Exam 1 (Chapters 1, 2 & 3) 6/29 Chapter 4 - Accounting for Merchandising Operations 6/29 Chapter 5 - Inventories and Cost of Sales 7/6 Chapter 6 - Cash and Internal Controls 7/6 Exam 2 (Chapters 4, 5 & 6) 7/13 Chapter 7 - Accounts and Notes Receivable 7/13 Chapter 8 - Long-Term Assets 10 6/30 E2-4, E2-6, E2-7, E2-9, P2-2A, P2-3A 10 6/30 E3-1, E3-3, E3-4, P3-1A, P3-3A, P3-8A 10 7/14 E4-1, E4-2, E4-3, E4-9, P4-1A, P4-3A 10 7/14 E5-1, E5-3, E5-5, E5-11, E5-15, E5-16, E5-17 10 7/14 E6-6, E6-7, E6-9, P6-4A 10 7/28 E7-4, E7-5, E7-6, E7-7, E7-8, P7-2A 10 7/28 E8-2, E8-3, E8-4, E8-5, E8-8, P8-2A 6/30 10 6/30 10 6/30 50 7/14 10 7/14 10 7/14 10 7/14 50 7/28 10 7/28 10 6
7/20 Chapter 9 - Current Liabilities 7/20 Exam 3 (Chapters 7, 8 & 9) 7/27 Chapter 10 - Long- Term Liabilities 7/27 Chapter 11 - Corporate Reporting and Analysis 8/3 Chapter 12 - Reporting and Analyzing Cash Flows 10 7/28 E9-3, E9-9, E9-10, E9-11 10 8/7 E10-1, E10-2, E10-3. E10-4, E10-5, E10-9, P10-4A, P10-5A 10 8/7 E11-2, E11-6, E11-8, E11-9, E11-18 10 8/8 E12-5, E12-6, E12-7, E12-10, E12-13 7/28 10 7/28 50 8/7 10 8/7 10 8/7 10 See below Discussion Board Comments Due Final Exam (Chapters 10, 11 & 12 and cumulative) 50 Possible score 170* 120* 250 100 points - See Note Below *The two lowest Interactive Presentations and two lowest homework assignments will be dropped. However, if they are completed, the points will be used towards extra credit. Note: Final Exam Schedule Friday, August 7, 2015 from 6:30pm 9:00pm or Saturday, August 8, 2015 from 8:30am 11:00am Do not take this course if you are unable to take the exam on one of these dates. The final exam will be ON CAMPUS at Saddleback College. Remember The URL for Connect Plus can be found in Blackboard Accommodations for students with Disabilities: This course meets the requirements set forth in the accessibility checklist and universal design grid provided by Special Services. The Web pages, video presentations, textbooks and class materials used in this course are accessible to students with disabilities. 7