AC 201 Principles of Accounting I
U1T 2007 DLA
Mugleston, Theran K.
Professor Accounting/Adjunct Faculty
BS AccountingMBAPhD Management/Administration
104 Ridgefield Drive, Dandridge, TN 37725
24/7 via email, fax, and phone
June 4, 2007 - July 29, 2007
The text is a standard text used in numerous Universities
and treats the topic of introductory accounting in great detail. A knowledge of
excel is helpful, but is not required for this course.
Wild, J. J., Larson, K. D., & Chiapetta, B. (2007). Fundamental Accounting Principles. 18th Ed.
McGraw-Hill Irwin: Boston.
(Note: This textbook is used for both Accounting 201 and
Textbooks can be purchased through the MBS bookstore
Textbooks can be purchased through the Parkville Bookstore
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educational philosophy is one based on consideration for others, interaction
between students including open questions and providing assistance to one
Learning Outcomes: Core Learning Outcomes
Link to Class RubricClass Assessment:
proctored examination will be taken in a proctored testing environment during
the 8th week at one of the Park University sites around the country or at an
alternative location. For proctored examinations, photo identification is
required at the time of the test. Guidelines
for selecting an acceptable proctor can be found on the Park
Information on proctored exams:
It will be the
responsibility of the student to arrange for a proctor, by the 6th week of the
term, who is accepted and approved by the course instructor.
proctors is the discretion of the Online instructor.
request form will be made available to you during the first week of class so
that you can send your requested proctor to your instructor for approval.
Course Grading Scale
10% ( 4 multiple Choice questions and 1 problem)
60% ( 10 multiple Choice questions and 3 problems)
30% ( 10 multiple choice questions and 5 problems)
A = 90- 100%
B = 80-89%
C = 70-79%
D = 60-69%
F = < 60%
instructor reserves the right to curve the final average for each
student. In addition, there are weekly discussion questions. These
discussion questions are not graded, however, the instructor reserves the right
to upgrade a student's grade when the grade is borderline based on the
student's participation in the discussion questions. Please note, the
questions when answered by all students become a little repetitive, therefore,
students are encouraged to expand on the topic and provide personal experience
and other applications of the concepts being discussed rather than repeat what
others have said.
All final exams will be comprehensive and will be closed book and closed notes. 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 Associate Dean.
The Proctored final exam for online courses must be passed with a grade of 60% or higher in order to pass the course regardless of the overall average. The grade for students who pass the proctored final will be based on the overall average of homework and tests taken during the course. The proctored final exam must address only material which the student has been taught in class.
Classroom Rules of Conduct: Students must maintain civility in this class, both towards the instructor and classmates.
Week 1: Quiz 1
Chapter One-Accounting in Business
Two-Analyzing and Recording transactions
2: Quiz 2 and Exam 1
Accounts and Preparing Financial Statements
Week 3: Quiz 3
4-Completing the Accounting Cycle
5-Accounting for Merchandising Operations
Week 4: Quiz 4 and
6-Inventories and Cost of Sales
Seven-Accounting Information Systems
Week 5: Quiz 5
Chapter 8 – Cash and Internal Controls
Week 6: Quiz 6 and
Chapter 9-Accounting for Receivables.
Chapter 10 - Plant Assets, Natural Resources and Intangibles
Week 7: Quiz 7
Chapter 11-Current Liabilities
and Payroll Accounting
Week 8: Final Exam
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 2006-2007 Undergraduate Catalog Page 87-89
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 2006-2007 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 2006-2007 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:5/4/2007 4:14:05 PM