AC 201 Principles of Accounting I
U1T 2013 DLA
Everett, Dr. Nancy
Ph.D. - University of ArizonaM.A. - Northern Arizona UniversityB.S. - Northern Arizona University
On-line any week day and occasional Sundays.
Telephone number provided by appointment
520-591-1001 (Do not call without an appointment to call)
June 3 through July 28, 2013
Textbook: Required Text: Fundamental Accounting Principles, 20th Edition Author:Larson, Wild and Chiapetta. ISBN 10-0077405145 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 it is not required for this course. Please be sure to purchase the "correct" book as homework is required from this edition's text.
Textbooks can be purchased through the MBS bookstore
Textbooks can be purchased through the Parkville Bookstore
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Educational Philosophy: The facilitator's educational philosophy is one of interactiveness based on readings, homework practice, quizzes, dialogs, discussions, questions, examinations, powerpoints, and solving problems based on the discipline and logic of accounting principles. Questions are encouraged.
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 scheme is as follows for the course:
Discussion (7) 5%
Homework (7) 7%
Quizzes (7) 28%
Hour exams (3) 30%
Final Exam 30%
Total Grade 100%
F=59 and below
Grading: Course Grading Scale
Discussion 5% (answer all discussion questions accurately by Friday each week for a total of 10 points)
Homework 7% (do the homework to learn accounting by Friday of each week)
Quizzes 28% (multiple choice questions and problems)
Hour Exams 30% (multiple choice questions and problems )
Final Exam 30% (multiple choice questions and problems )
Total Grade 100%
A = 90- 100%
B = 80-89%
C = 70-79%
D = 60-69%
F = < 60%
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: A class week is defined as the period of time between Monday and Sunday at 11:59 PM CST. You may contact me through the discussion content area, the office content area, or by e-mail at my Park University address. I will respond quickly, usually within 24 hours. Course work that is to be turned in must be submitted within the specified times in order to receive credit. Discussions and homework are due by Friday of each week. Quizzes and exams are due by Sunday of each week. There are seven days to complete the discussion and homework and 9 days to complete the quizzes and exams. Student should use e-mail for private messages to the instructor and other students. The discussion and office areas are for public messages and are viewable by all members of the class. Telephone communication is available with an appointment as to time.
Course Topic/Dates/Assignments: 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
Week One Assignments: Read chapter 1 & 2. Answer all discussion questions by the Friday deadline. Review powerpoint presentations for the chapter. Submit homework in the drop box by the Friday deadline. Once submitted, the solutions to these will be sent to you so you can check your answers. Questions about answers you do not understand in the homework are encouraged. Do quiz #1 and send to the dropbox for grading. This is an open book and open note quiz.
Week Two Assignments: Read Chapter 3. Answer all discussion questions by the Friday deadline. Review the powerpoint presentations for this chapter. Submit homework problems in the dropbox by the Friday deadline. The solution to these problems will then be sent for you to check your answers. Do quiz #2 covering the material to date. Take the first exam which also covers the material to date. The points for each problem will be noted.
Week Three Assignments: Read chapters 4 and 5. Answer all discussion questions by the Friday deadline. Review the powerpoint presentations for the chapters. Submit homework problems in the dropbox by the Friday deadline. The solutions to these will then be sent for you to check yours answers. Do quiz #3 covering the material to date.
Week Four Assignments: Read Chapters 6 & 7. Answer all discussion questions by the Friday deadline. Review the powerpoint presentation for the chapters. Complete homework problems and submit in the dropbox by the Friday deadline. Complete quiz #4 and send to the dropbox for grading. The quiz covers the material to date. Take the second exam covering the material to date.
Week 5 Assignments: Read chapter 8. Answer all discussion questions by the Friday deadline. Review the powerpoint presentations for the chapter. Submit homework problems in the dropbox by the Friday deadline. The solutions will then be sent for you to check your answers. Do quiz #5 covering the material to date
Week 6 Assignments: Read chapters 9 & 10. Answer all discussion questions by the Friday deadline. Review the powerpoint presentation for the chapters. Submit the homework problems by the Friday deadline. Do quiz #6 and send to the dropbox for grading. This is an open book and open note quiz the quiz covers the material to date. Take the third exam covering the material to date.
Week Seven Assignments: Read chapter 11. Answer all discussion questions by the Friday deadline. Review the powerpoint presentation for the chapters. Submit the homework problems by the Friday deadline. Do quiz #7. This quiz covers the material to date.
Week Eight Assignments: There is no formal lecture this week as no new material will be presented. Your proctor should have your exam and instructions for its return. You may take a calculator into the exam. I will answer any final questions you may have. Please review all previous problems, quizzes, and exams as you prepare for the final exam. The exam is scheduled for two hours.
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 2012-2013 Undergraduate Catalog Page 97
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 2012-2013 Undergraduate Catalog Page 95
Attendance Policy:Instructors are required to maintain attendance records and to report absences via the online attendance reporting system.
Park University 2012-2013 Undergraduate Catalog Page 98An incomplete can only be given for situations that are beyond the control of the student and by request of the student. A student must be up to date on his/her work and earning a passing grade in order for an incomplete to be considered.
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:4/27/2013 12:28:02 PM