AC 201 Principles of Accounting I
S2T 2011 DLB
Repp, David G.
Senior Instructor of Accounting
BA in Business AdministrationMasters in Business AdministrationCPA-Certified Public Accountant-Inactive
Mon-Sunday (4 PM to 8 PM-Pacific Standard Time)
03/14/2011 to 05/08/2011
Textbook: Title: Fundamental Accounting Principles
Author: John Wild, Ken Shaw, Barbara Chiappetta
ISBN: 10: 0077405145 (Loose leaf Version)
Publisher: McGraw-Hill/Irwin; 20 edition
Textbooks can be purchased through the MBS bookstore
Textbooks can be purchased through the Parkville Bookstore
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Educational Philosophy: I am committed to creating a positive environment conducive to learning at Park University The following characteristics constitute my educational philosophy: Excellence: I believe that all students have a right to expect excellence in academic instruction. By providing instruction using the latest equipment and the most up-to-date software and educational technologies, I will prepare students for today's business field. Accessibility: I believe that all students have a right to receive opportunities for higher education, including opportunities for individual growth, professional development, and academic achievement. All students should be provided equal opportunities in receiving help that will motivate and assist them in defining and achieving their educational goals. Responsibility: I believe that I am accountable to my students, the community, and to society for accomplishing its goals within the constraints of the college mission and its resources. Professionalism: I believe that I should serve as an example of professionalism, which my students can follow. I feel that my actions, speech, and values should be of the highest standard in dealings within the educational environment.
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: The grading criteria is as follows for the course: Quizes( 7 each), Hour exams( 3 each) , Discussion (8 Weeks) Final Exam -Week 8
Each Quiz is worth 100 points each="700" points
The hour exams are worth 100 points each="300" points
The final exam is worth 300 points="300" points
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.
Classroom Rules of Conduct:
Each of you need to
actively participate in discussions relating to the subject materials for each
week for full participation credit and to make this class an enjoyable learning
experience for us all. In an intensive, collaborative learning
environment such as that of Park University, class attendance is perhaps the
most obvious and objective starting point measure for participation. If you are
not in attendance, you miss out on many opportunities for learning. Because of
this, if you miss class, you will not receive participation points for that
workshop week. During each workshop week, you are expected to be actively
engaged in the activities and discussions. During online workshop weeks, you
must contribute to your assigned main newsgroup discussions in a substantive
manner each week to earn 100% of the participation grade points for the
workshop. As the instructor for the course, I will take both the quantity and
content of your messages to your assigned main discussion thread into account
to determine your weekly online workshop participation grade. For online
participation, you should read, analyze, and respond to questions and comments
from fellow students and me. These may include additional questions from me, as
the discussions evolve, not just the questions assigned at the end of the
chapters. Don't be afraid to express your opinion of the topics that we will
discuss. Differences of opinion are normal; but the important thing about any
disagreement is to differ with respect and to provide an explanation and clear
factual basis for your different point of view. Quantity is important, but the
quality of the posts is even more important. You are expected to respond to
your classmates and any questions/comments as posed from your
instructor. If you use external information to substantiate your
comments, make sure to cite your reference properly. Additionally, posts that
consist exclusively of another individual's ideas will not be awarded full
credit. Use quotes and external example to substantiate your own statements.
Course Topic/Dates/Assignments: This is not a bookkeeping course. The student is expected to learn not only how to record financial transactions, but why they are recorded. It will focus on the principles of financial accounting rather than the the bookkeeping function. Accounting is said to be the "language of business". It has its own terms and understanding these will be one of the biggest challenges to the beginning accounting student. As with any language, mastery comes with using the new words and terms. Raise questions and express yourself in class as often as possible. Topics to be covered: 1. Accounting Model 2. Accounting Cycle 3. Accounting for Merchandising Concerns 4. Internal controls 5. Classification of the Accounts 6. Generally Accepted Accounting Principles
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 .
Last Updated:2/24/2011 1:23:21 PM