AC 201 Principles of Accounting I
F1RR 2008 MT
Carpenter, Colin L.
Building 1506 (far left corner)
11 August - 05 October 2008
Tuesday and Thursday
5:00 - 7:30 PM
Textbooks can be purchased through the MBS bookstore
Textbooks can be purchased through the Parkville Bookstore
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Educational Philosophy: The instructor's educational philosophy is to endeavor to establish an effective learning environment by using a balanced combination of classroom interaction (lecures, dialogues, presentations, handeouts, quizzes, and examinations) and horework assignments.
Learning Outcomes: Core Learning Outcomes
The final exam for AC 201 will be the assessment tool used for this course. The exam will be comprehensive and the grade used to determine competency levels achieved by the students. The exam will be closed book and closed notes. The exam consist of 10 multiple choice questions covering the chapter readings in the course and five problems that examine the critical thinking, effective communication skills and technical skills of the student. The first problem will address Accounting in Business, Analyzing and Recording Transactions, and Adjusting Accounts and Preparing Financial Statements. The second problem will address Completing the Accounting Cycle, Accounting for Merchandising Operations and Inventories and Cost of Sales. The third problem will address Accounting Information Systems and Cash and Internal Controls. The last two problems address issues of Accounting for Receivables, Plant Assets and Current Liabilities and Payroll Accounting. Partial credit will be given for the problems.
Link to Class RubricClass Assessment: Examinations, quizzes, and homework assignments.
The course grade for students will be based on the overall average of homework and tests taken during the course in accordance with the weighting of the various requirements as stated in the syllabus.
All final exams in all School of Business and Management courses will be comprehensive and will be closed book and closed notes. They will constitute 30% of the total course grade and will not be a take-home exam. They will be completed during the test week in the period designated by the registrar or by the Proctor in the case online courses. If calculators are allowed, they will not be multifunctional electronic devices that include features such as: phones, cameras, instant messaging, pagers, and so forth. Electronic Computers will not be allowed on final exams unless an exception is made by the Dean of the School of Business and Management.
Classroom Rules of Conduct: Endeavor to preclude obfuscation.
12 Aug - Discussion of Syllabus and Chapter 1 (Accounting in Business)
14 Aug - Chapters 1 and 2 (Analyzing and Recording Transactions)
19 Aug - Chapter 2
21 Aug - Chapter 3 (Adjusting Accounts and Preparing Financial Statements)
26 Aug - Chapter 4 (Completing the Accounting Cycle)
28Aug - Chapter 5 (Accounting for Merchandising Operations)
02Sep - Chapter 6 (Inventories and Cost of Sales)
04 Sep - Review
09 Sep - First Exam
11 Sep - Exam Review and Chapter 7 (Accounting Information Systems)
16 Sep - Chapter 8 (Cash and Internal Controls)
18Sep - Chapter 9 (Accounting for Receivables)
23 Sep - Chapter 10 (Plant Assets, Natural Resources, and Intangibles)
25 Sep - Chapter 11 (Current Liabilities and Payroll Accounting)
30 Sep- Chapter 12 (Accounting for Partnerships) and Review.
Homework assignments for the remaining chapters will be provided in class.
Academic Honesty:Academic integrity is the foundation of the academic community. Because each student has the primary responsibility for being academically honest, students are advised to read and understand all sections of this policy relating to standards of conduct and academic life. Park University 2008-2009 Undergraduate Catalog Page 87
Plagiarism:Plagiarism involves the use of quotations without quotation marks, the use of quotations without indication of the source, the use of another's idea without acknowledging the source, the submission of a paper, laboratory report, project, or class assignment (any portion of such) prepared by another person, or incorrect paraphrasing. Park University 2008-2009 Undergraduate Catalog Page 87
Attendance Policy:Instructors are required to maintain attendance records and to report absences via the online attendance reporting system.
Park University 2008-2009 Undergraduate Catalog Page 89-90
Disability Guidelines:Park University is committed to meeting the needs of all students that meet the criteria for special assistance. These guidelines are designed to supply directions to students concerning the information necessary to accomplish this goal. It is Park University's policy to comply fully with federal and state law, including Section 504 of the Rehabilitation Act of 1973 and the Americans with Disabilities Act of 1990, regarding students with disabilities. In the case of any inconsistency between these guidelines and federal and/or state law, the provisions of the law will apply. Additional information concerning Park University's policies and procedures related to disability can be found on the Park University web page: http://www.park.edu/disability .
Last Updated:6/30/2008 3:48:56 PM