AC 201 Principles of Accounting I
F1T 2007 DLF
Lentz, Ronal Paul
PhD In Business AdministrationCertified Public Accountant
16 E. Beauregard, San Angelo, TX 76903
Mon - Fri, 8 am to 5 pm, Central Time Zone
August 20, 2007 to October 14, 2007
See Park University Attendance Policy For Online Classes
Each Class Week Ends At Midnight, Sunday CST
Textbook: Fundamental Accounting Principles, Eighteenth Edition, Larson, Wild & Chiappetta
Textbooks can be purchased through the MBS bookstore
Textbooks can be purchased through the Parkville Bookstore
Additional Resources: A knowledge of excel is helpful, but is not required for this course. A small, basic handheld calculator is recommended.
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Educational Philosophy: The educational philosophy applied in this class is one of interaction among instructor and students. This interaction is accomplished through the use of lectures, examples, illustrative questions, readings, quizzes and examinations. Identification of additional student instructional needs are also highlighted in these processes. An important part of the education process in this class will be the discussion questions provided for students together with appropriate feedback and comments from the instructor.
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:
1. Assigned homework for each chapter
2. Chapter Quizzes
The grading scheme is as follows for the course:
Final Exam 30% (Minimum Grade of 60 on Final Exam To Pass Course)
Total Grade 100%
A = 90- 100% Of total possible points
B = 80-89% " " " "
C = 70-79% " " " "
D = 60-69% " " " "
F = < 60% " " " "
The instructor resevres the right to curve the final average for each student A final proctored examination will be taken in a proctored testing environment during the 8th (or 16th) 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 University Website. Other 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. Approval of proctors is the discretion of the Online instructor. A proctor 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. Failure to take a final proctored exam (or submit your final project for some online graduate courses) will result in an automatic "F" grade.
The final exam for all School of Business and Management 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 final exam must address only material which the student has been taught in class.
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 Associate Dean.
Classroom Rules of Conduct: The classroom is a place of learning. No conduct by any member of the class that would reduce the ability of all class members to learn will be accepted. One request will be given to end such conduct, and if the conduct continues the class member will be asked to leave. The instructor will have the final decision in such matters.
Course Topic/Dates/Assignments: Week 1 - Chapters 1 & 2; Homework; Quiz #1
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 2007-2008 Undergraduate Catalog Page 85-86
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 2007-2008 Undergraduate Catalog Page 85
Attendance Policy:Instructors are required to maintain attendance records and to report absences via the online attendance reporting system.
Park University 2007-2008 Undergraduate Catalog Page 87-88
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:7/27/2007 9:45:17 AM