AC 201 Principles of Accounting I
U1QQ 2009 HI
Carlson, Greg C.
B.S. Accounting, Weber State UniversityM.S. Business, University of Northern ColoradoCertified Public Accountant
Building 383, Hill AFB
4:00 to 4:30 P.M. Monday – Thursday
'1 June to 26 July 2009
11:30 - 12:30 PM
Kermit Larson and Barbara Chiappetta; Fundamental Accounting Principles; 19th Edition; New York, N.Y.; Irwin 2009.
Textbooks can be purchased through the MBS bookstore
Textbooks can be purchased through the Parkville bookstore
Textbooks can be purchased through the MBS bookstore
Textbooks can be purchased through the Parkville Bookstore
Additional Resources: NA
McAfee Memorial Library - Online information, links, electronic databases and the Online catalog. Contact the library for further assistance via email or at 800-270-4347.Career Counseling - The Career Development Center (CDC) provides services for all stages of career development. The mission of the CDC is to provide the career planning tools to ensure a lifetime of career success.Park Helpdesk - If you have forgotten your OPEN ID or Password, or need assistance with your PirateMail account, please email firstname.lastname@example.org or call 800-927-3024Resources for Current Students - A great place to look for all kinds of information http://www.park.edu/Current/.
Educational Philosophy: The course will consist of lectures, discussion, problem solving, and examinations. Students are encouraged to interact sharing their own ideas and experiences
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 and chapter problems.
The final course grade will be determined using the following measurements:
Exam 1 20%
Exam 2 20%
Exam 3 20%
Exam 4 20%
Grading Scale: 90-100 A
59 and Below F
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.
Course assignments submitted after the specified due date will not be accepted unless due to an excused absence and coordinated with and approved by the instructor.
Classroom Rules of Conduct:
Outside assignments are expected to be legible and in the proper format regardless if prepared manually or using a computer. Students should maintain copies of their graded assignments in the event the instructor inadvertently fails to record the graded result.
Date Chapter(s) To pic Homework
1-3 June 1 Accounting for Business 1-7A (1-3)
4-9 June 2 Analyzing and recording transactions 2-3A (1-3)
10-15 June 3 Adjusting the accounts 3-2A (1-2)
16-29 June 4 Completing the accounting cycle 4-5A (1)
17 June 1-3 Exam 1
22-23 June 5 Merchandising Activities 5-4A (1-3)
24-26 June 6 Inventories 6-4A (1-2)
29 June-2 July 7 Accounting Systems 7-1A (1-4)
1 July 4-6 Exam 2
3-7 July 8 Cash and Internal Control 8-4A (1-2)
8-10 July 9 Short-term investments/receivables 9-3A (1)
13-14 July 10 Plant assets, Natural resources, Intangibles 10-7A 10-8A
15 July 7-9 Exam 3
16-20 July 11 Current/Long-term liabilities 11-2A (1-5)
21-22 July 12 Partnerships 12-1A
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 87Academic Honesty is required of all members of a learning community. The instructor will not tolerate cheating or plagiarism on tests, examinations, papers, or other course assignments. Students who engage in such dishonesty may be given a failing grade.
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:4/1/2009 8:39:50 PM