Syllabus06

COLLEGE OF SOUTHERN NEVADA

COURSE SYLLABUS
ACC 201 - FINANCIAL ACCOUNTING WEB CT COURSE
FALL 2008 (August 25 to December 10)

Instructor:              Mr. Albert Fisher
Office:                   West Charleston Campus, Room C-250 (2nd floor)
Telephone:             651-5712 (Voice Mail)
Note: Although you may leave a message, please use the mail system provided within Web Campus to contact me.

Distance Education Help Line phone number: 1-800-630-7563

CREDIT: 3 Semester Hours

REQUIRED TEXT:
Accounting, Seventh Edition, Horngren & Harrison

Course Objectives: - Specific
1.        Familiarization with specialized terminology used in business and accounting.
2.        Record business transactions in journal form.
3.        Post journal entries to ledger accounts.
4.        Prepare and record adjusting, closing, and reversing entries.
5.        Prepare a trial balance, work sheet, and financial statements
6.       Account for receivables, payables, notes, and interest.
7.       Account for inventories.
8.       Compute and account for depreciation.
9.       Account for disposition of plant assets.
10.       Reconcile a bank statement, compute and record a payroll.
11.       Be familiar with computers, general ledger programs and spreadsheets.

October 30 is the final date to officially withdraw from the Fall 2008 Semester.
You will receive the letter grade F if you fail to drop the course. It is your responsibility to drop the course.

STUDYING: Some hints for studying/learning Accounting are:
1. Practice is the key to success. Learning Accounting is an active process, you must work problems.
2. Mistakes are a natural part of the learning process. Do not be frightened by them, but profit by the process.
3. Keep up with assignments. Moderate daily study is much more effective than last minute cramming.
4. Exchange e-mail addresses and phone numbers with some of your classmates. Working with other students will be very beneficial.

Web Campus::
Your WebCT ID is the last 8 digits of your CSN Student ID. NOTE: This is NOT your Social Security Number. For example: if your CSN Student ID # is CO12345678, then your User Name is 12345678.

Your Password is a 4-digit number, MMYY, corresponding to your birth month. For example: if you were born in May of 1975, your Password is 0575.

METHOD OF INSTRUCTION:

The student will be expected to read the text, work the summary problems listed, read the tutorials, do the suggested homework problems, view the videos, review the helpful hints for each chapter, and take the practice quizzes. Finally, you will need to take the graded exams. After taking the graded exams, check to make sure your score has been recorded in your grade book.

EVALUATION:

Your grade will be determined by your performance on 24 tests for a total of 720 points.
Tests – There will be 23 chapter tests and one syllabus test. Chapters 1 to 11 will have two tests. The first test in each chapter will have a time limit of 45 minutes, and the second will have a time limit of 30 minutes. There will be one test in chapter 12 with a time limit of 45 minutes. Each test will consist of between 10 to 15 multiple choice questions for a total of 30 points per test. There will be no make-up tests. All missed tests will receive a score of zero. The syllabus quiz will be worth 30 points. Total points available on the tests are 720. There is NO extra credit work offered in this course. There are NO acceptable excuses for missing a graded test. I do not respond to emails requesting additional time to take the graded exams. Note: Technical Difficulties on behalf of the students will not be an acceptable excuse for missing due dates. If you are having computer problems or do not have the required software, feel free to use any of the on-campus Computer Labs. Graded tests will have a ten day window or more to be completed.
Part of your education is to learn to manage your time.

GRADING STANDARD:
662-720 points – A = 92%
604-661 points – B = 84%
504-603 points – C = 70%
432-503 points – D = 60%
Below 431 – F

WEEK 1 – August 25 to August 31

To enter the course: Go to the CSN web site. (www.csn.edu) Click on Enter the Web6.0 CT Access, Log in to my WebCT6.0, and log in. This may be subject to change. Various features in this course, including the required online quizzes, make use of pop-up windows.

Thus, to be able to participate in this course, you should disable any "Pop_Up Blocker" software installed on your computer.

Read the course syllabus

Take the syllabus quiz. This is due by September 17.
The syllabus quiz icon is located on the Home Page. Click on it and follow the instructions.
You must take the syllabus quiz and earn a perfect score of 30 before taking any of the graded exams.

Read Overview of Web CT course by Albert Fisher. This is found in the Start Here icon. Click on it.

Begin working on Chapter 1 materials.
1.      Read chapter 1. After reading chapter 1, read the tutorials in the chapter 1 materials. Print them out.
•          Read “What is Financial Accounting.” by Albert Fisher
•          Read Business Transactions, Part 1
•          Read Business Transactions, Part 2
2.      Review Summary Problem on pages 23-25.
3.      Print out the Helpful Hints to help you study.
4.      Do the suggested homework assignments. Note: no homework will be collected.
5.      I have provided a practice test for each chapter. They are located in the Chapter Materials of each chapter
6.      E-mail any concerns or questions about the course to me.

WEEK 2 – September 2 to September 7

Continue working on Chapter 1 material.

1. Try to take the graded tests for chapter one at this time. There are two tests. Test 1 will allow you 45 minutes to complete the 15 questions. Test 2 will allow you 30 minutes to complete the 15 questions. See policies on grading in course syllabus. You will have until September 28 to take the tests for the first three chapters. Thereafter, you will be given a ten day window to complete the tests.

Begin working on Chapter 2 material.
1.        Read chapter 2. After reading chapter 2, read the tutorials in the chapter 2 materials. Print them out.
•        Read Business Transactions, Part 3
•          Read “Debits and Credits Made Easy,” read this article if you are having trouble understanding debits and credits.
2.       Review Summary Problem on pages 83-86 of your text.
3.         Print out the Helpful Hints to help you study.
4.         Take the Practice Test.

WEEK 3 – September 8 to September 14

Continue working on Chapter 2 material. Chapters 2 and 3 are the heart of accounting so we will spend some extra time on these chapters.

1. Review the Summary Problem on pages 83-86 of your text again and try preparing the following three financial statements: income statement, statement of owner’s equity and balance sheet in good form. Refer to page 25 of your book for good form.

2. Read Chapter 3.
3. Print out the Helpful Hints to help you study.

WEEK 4 – September 15 to September 21

1.         Reread Chapters 2 and 3.
2.         Try to take the graded tests at this time for chapter 2.
3.         Read the tutorials in the chapter 3 materials. Print them out.
4.         Review Summary of the Adjusting Process on pages 139-142.
5.         Study Exhibit 3-8.
6.         Review Summary Problem on pages 148-151 of your text.
7.         Take the Practice Test. Also, there is a self-study quiz for the remaining chapters. They are found in the Self-Study Quizzes. These quizzes are not graded. They are there to help you prepare for the graded tests.

WEEK 5 – September 22 to September 28

1. We will finish with chapter 3 this week. Therefore, you will need to have taken the graded tests for the first three chapters by September 28. Remember, there is no grace period. Any test not taken by September 28 will receive a score of zero. Exception: If Web CT is down, the deadline will be extended. Note: Technical Difficulties on behalf of the students will not be an acceptable excuse for missing due dates. If you are having computer problems or do not have the required software, feel free to use any of the on-campus Computer Labs.
2. Take the graded tests for the first three chapters if you have not done so previously.

WEEK 6 – September 29 to October 5

1.         Read chapter 4.
2.         Print out the Helpful Hints to help you study.
3.         Review Summary Problem 1 on pages 200-201.
4.         Review Summary Problem 2 on pages 212-215.
5.       Take the Practice Test and the self-study quiz.
6.         Take Chapter 4 tests 1 and 2. These are due by October 8.

WEEK 7 – October 6 to October 12

1.      Read chapter 5. After reading chapter 5, read the tutorial in the chapter 5 materials. Print it out.
         Inventory Systems, print it out.
2.      Print out the Helpful Hints to help you study.
3.      Review Summary Problem 1 on pages 265-266.
4.      Review Summary Problem 2 on pages 276-278.
5.      Review Decision Guidelines on page 275
6.      Take the Practice Test and the self-study quiz.
7.      Take Chapter 5 tests 1 and 2. These are due by October 15.

WEEK 8 – October 13 to October 19

1.      Read chapter 6. Pages 310-324. We will not cover Lower-of Cost-or-Market Rule and Effects of Inventory Errors.
         Continuing reading on page 326, Ethical Issues through the end of the chapter.
2.      View the Videos and print out the Helpful Hints to help you study.
3.      Review Summary Problem 1 on pages 321-324.
4.      Review Summary Problem 2 on page 330.
5.      Review Decision Guidelines on page 329.
6.      Review Appendix on pages 346-350.
7.      Take the Practice Test and the self-study quiz.
8.      Take Chapter 6 tests 1 and 2. These are due by October 22.

WEEK 9 – October 20 to October 26

1       Read chapter 7.
2.      Print out the Helpful Hints to help you study.
3.      Review Decision Guidelines on page 373. (Study this in detail.)
4.      Review Summary Problem on pages 374-377.
5.      Take the Practice Test and the self-study quiz.
6.      Take Chapter 7 tests 1 and 2. These are due by October 29.

WEEK 10 – October 27 to November 2

1.      Read chapter 8.
2.      Print out the Helpful Hints to help you study.
3.      Study Exhibit 8-6, Bank Reconciliation, page 420
4.      Review Summary Problem 1 on pages 423-424.
5.      Review Summary Problem 2 on page 434.
6.      Take the Practice Test and the self-study quiz.
7.      Take Chapter 8 tests 1 and 2. These are due by November 5.

WEEK 11 – November 3 to November 9

1.      Read chapter 9.
2.      Print out the Helpful Hints to help you study.
3.      Review Summary Problem 1 on pages 468-469.
4.      Review Summary Problem 2 on page 478.
5.      Review Decision Guidelines on page 477
6.      Take the Practice Test and the self-study quiz.
7.      Take Chapter 9 tests 1 and 2. These are due by November 12.

WEEK 12 – November 10 to November 16

1.      Read chapter 10. We will not cover Other Issues In Accounting for Plant Assets, pages 519-521.
         We will cover Disposing of Plant Assets, Accounting for Natural Resources and Intangible Assets.
2.      This is a must read: A tutorial on Double-declining depreciation
3.      Print out the Helpful Hints to help you study.
4.      Review Summary Problem 1 on pages 517-518.
5.      Review Decision Guidelines on page 529.
6.      Take the Practice Test and the self-study quiz.
7.      Take Chapter 10 tests 1 and 2. These are due by November 19.

WEEK 13 – November 17 to November 30 (two week period)

1.      Read chapter 11.
2.      Print out the Helpful Hints to help you study.
3.      Review Decision Guidelines on page 556.
4.      Review Summary Problem 1 on page 557.
5.      Review Decision Guidelines on page 569.
6.      Review Summary Problem 2 on pages 570-571.
7.      Take the Practice Test and the self-study quiz.
8.      Take Chapter 11 tests 1 and 2. These are due on December 3.

WEEK 14 – December 1 to December 10

1.      Read chapter 12. We will only cover pages 594 to 603. We will not cover Admission of a Partner and the rest of the chapter.
2.      Print out the Helpful Hints to help you study.
3.      Review Exhibit 12-2 on page 598.
4.      Take the Practice Test. There is no self-study quiz for this chapter.
5.      Take your last test in Chapter 12. There is only one test in chapter 12.
         This is due by December 10.

Fait Accompli

ACADEMIC INTEGRITY: Scholastic dishonesty will not be tolerated and will be prosecuted to the fullest extent. You are expected to have read and understood the current issue of the student handbook (published by Student Services) regarding student responsibilities and rights, and the intellectual property policy, for information about procedures and about what constitutes acceptable on-campus behavior.

ADA STATEMENT: Students with medical, psychological, learning or other disabilities desiring academic adjustments, accommodations or auxiliary aids will need to contact a Campus Disability Resource Center—Cheyenne 651-4045, Charleston: 651-5089, Henderson: 651-3086. DRC determines eligibility for and authorizes the provision of services.

Safety Procedures: Approved classroom safety procedures are posted in each classroom and are to be followed.

Section 504 - Rehabilitation Act of 1973:
“If you have a documented disability that may require assistance, you will need to contact
the Disability Resource Center (DRC) for coordination of your academic accommodations.
The DRC is located in Student Services at each campus. For Cheyenne the number is
651-4700, Henderson is 651-3086 and for West Charleston is 651-5089.”

The Retention Office will help you come up with practical solutions to any challenges you may encounter and get you connected to the right resources. The mission of the office is to help you stay in school and achieve your dreams for a brighter future. We are here to help and work with you.

Are you in need of a single program that can provide you with in-depth academic planning, supplemental tutoring, assistance in filing for financial aid, additional grant money, and effective study skills, all for FREE? Degree seeking low-income, first-generation college, financial
aid-grant recipients, and disabled students can contact TRIO’s Student Support Services at
651-4441 for more information.

Information contained in this syllabus, other than the grading, late assignments, makeup work, and attendance policies, may be subject to change with advance notice, as deemed appropriate by the instructor.