AC 201 Principles of Accounting I
S2T 2011 DLA
MBA Boston UniversityBS Aviation Management Southern Illinois University
73 Stanton Street Rochester, NY 14611
email for an appointment
March 14 - May 8
Wild, John J. Shaw, Ken W., & Chiappetta, Barbara. Fundamental Accounting Principles, 20th edition. McGraw-Hill Publishing Company. ISBN: 9780077405144
Textbooks can be purchased through the MBS bookstore
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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:
Participation in the discussion threads each week comprises 30 pts. Here is the breakdown:
-Participated on 4/7 days: 20 pts.
-Posted response to the DQs by Day 7: 5 points
-Overall quality of responses: 5 pts.
Participation component total: 30 pts.
Letter grades are rewarded as follows:
59 < F
The above points will be determined in the following proportions:
Quizzes = 20%
Class Participation in Discussion Threads = 20%
3 Exams =30%
Final Exam = 30%
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 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.
Chapters 1 & 2
Accounting in Business & Analyzing and Recording Transactions
Adjusting Accounts and Preparing Financial Statements
Chapters 4 & 5
Completing the Accounting Cycle & Accounting for Merchandising Operations
Chapters 6 & 7
Inventories and Cost of Sales & Accounting Information Systems
Cash and Internal Controls
Chapters 9 & 10
Accounting for Receivables & Plant Assets, Natural Resources, and Intangibles
Current Liabilities & Payroll Accounting
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 students and faculty members are encouraged to take advantage of the University resources available for learning about academic honesty (www.park.edu/current or http://www.park.edu/faculty/).from Park University 2010-2011 Undergraduate Catalog Page 92
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. from Park University 2010-2011 Undergraduate Catalog Page 92-93
Attendance Policy:Instructors are required to maintain attendance records and to report absences via the online attendance reporting system.
Park University 2010-2011 Undergraduate Catalog Page 95-96
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 .
Hello and welcome to Financial Accounting - AC201. I am Bruce Van Apeldoorn, your instructor. It is my pleasure to work with you this semester to realize the objectives of this course.
Let me first start with a brief background about myself.
My degrees were earned in a fashion similar to yours. During my twenty-year career as a U.S. Marine I became involved in the pursuit of higher education. I earned a B.S. in Aviation Management from Southern Illinois University and a M.S. in Business from BostonUniversity. During 2001 I attend the University of Maryland Online to complete eighteen graduate hours of study in Accounting.
After retiring from the Marines in 1986 I worked for Booz, Allen & Hamilton. I burned up my remaining GI Bill money, returning to school for an undergraduate concentration in Accounting. With the combination of consulting skills and education I started an accounting practice. I built the practice to about 300 clients. It was a challenge but with rewards. I have since sold the practice to one of my daughters-in-law and so I could focus on teaching.
I am married to my best friend; Nancy and I have just celebrated our 40th wedding anniversay by taking the family to Disney World. We have three sons, three daughters-in-law who seem to like us, and eight grandchildren that have illuminated our lives. We have just recently moved back home to Rochester, NY after living in a rural part of eastern North Carolina. We are enjoying all of the activities that are offered in a large city.
I like family activities. We enjoy planning family days once in a while for parties, picnics, theatre, sports, and shopping. My sons and I shoot skeet, play golf and attend a couple of auto races each year. The grandchildren are normally pretty happy as long as they are the center of attention:)
Once this course is over I hope that you will be able to make two comments. (1) “I learned something relevant.” (2) “My instructor was very approachable.” If you are not confident that you will be able to voluntarily make these statements please contact me and allow me a second chance.
Again, welcome to class.
Last Updated:2/12/2011 10:54:26 AM