THÔNG TIN TÀI LIỆU
ACG 2021-1 Financial Accounting Syllabus, Fall 2015 Fall C (Aug 17-Dec 11), Fall A (Aug 17-Oct 7), Fall B (Oct 13-Dec 4) I Course Information Course Title: Credit Hours: Course Location: Office Location: Telephone No.: Financial Accounting 40-205 40-201E X1563 Course No and Section: Instructor Name: Meeting Dates: Office Hours: E-mail: ACG 2021-1 Connie Hardgrove T, Th 9:30-10:45 AM See attached at end hardgroc@cf.edu Extended Emergency Closure “For emergency campus closings (natural disasters, etc.) call 352-291-4499 or 800-8319244 or check our website www.CF.edu.” II Course Description This course introduces students to the principles of financial accounting including the following topics: Analyzing transactions Adjusting entries Completion of the accounting cycle Accounting systems Sarbanes-Oxley, internal control and cash Receivables Fixed assets and intangible assets Current liabilities and payroll Accounting for Partnerships and Limited Liability Companies Corporations: organization, stock transactions and dividends Long-term liabilities: bonds and notes Investments and fair value accounting Statement of cash flows Financial statement analysis Prerequisites: CGS 1100, Microcomputer applications or equivalent skills Required Text – Title: Horngren’s Financial and Managerial Accounting: The Financial Chapters Author of Text: Nobles, Mattison, Matsumura 1323137815 or Edition: 5th Edition ISBN No.: 9781323137819 Required Materials: Text w/ My Accounting Lab Access Code Optional Materials: To log into canvas: https://cf.instructure.com/login For help logging in to Canvas, Call 352-854-2322 ext 1317 For help logging in to the MyCF portal, please call 352-854-2322 ext 1520 This course uses Canvas to post course materials Go to www.cf.edu/elearning and follow the instructions to login to Canvas If you are not familiar with Canvas, you may access a self-tutorial by hovering over the Courses tab in Canvas and clicking on the Getting Started in Canvas course Additional Canvas tutorials can be found under the help menu in the upper-right corner of your Canvas page If you have any questions or encounter any problems logging on to Canvas or within the system, contact the Distance Learning Help Desk Monday through Friday 8a.m.-4:30p.m (fall and spring hours) or Monday through Thursday 7:30a.m.-5:30p.m (summer hours) at dlhelp@cf.edu or at 352-854-2322, ext 1317 Course materials are organized by modules Click on the modules link on the left side of the screen You will see each module is organized by chapters Every chapter has supporting materials located in My Accounting Lab as well as other material that I post in Canvas The first module is called “Course Documents” Here you will find your syllabus, a checklist for the first week of class, a syllabus quiz (extra credit) and instructions for registering on My Accounting Lab There is a link in your canvas course to My Accounting Lab You use that link to register for My Accounting Lab Please note: you not have to purchase the materials before registering You will have two weeks free access to the My Accounting Lab site before payment is required At the end of two weeks, if you haven’t paid and entered your access code, your membership will be deactivated until you have purchased the access code If you have technical issues with My Accounting Lab, you must contact their tech support III Student Learning Outcomes/Course Objectives Learning Outcome Describe the purpose of accounting and the work of accountants Define, explain, identify, and apply GAAP Distinguish between various forms of business ownership and equity accounting Understand the difference between cash and accrual accounting Define, explain and identify accounting cycle steps Prepare and explain the recording process for daily transactions and related effects on the accounting equation Prepare and explain purpose of adjusting entries Prepare and explain the purpose of closing entries Construct/analyze/interpret Quiz Exa m Project Classroom Activity X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X basic financial statements (service and merchandise firm) including the basic cash flow statement 10 Identify basic principles of internal control 11 Prepare a simple bank reconciliation to include EFT transactions and related entries 12 Demonstrate knowledge and application of receivable accounting and reporting 13 Demonstrate knowledge and application of plant asset accounting and reporting 14 Demonstrate knowledge and application of payroll accounting 15 Demonstrate knowledge and application of current asset accounting and reporting 16 Demonstrate knowledge and application of current liability accounting and reporting 17 Demonstrate knowledge and application of subsidiary ledgers and special journals 18 Identify and demonstrate knowledge of basic characteristics of a partnership and related equity accounting 19 Identify and demonstrate knowledge of basic characteristics of X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X corporate accounting 20 Identify and demonstrate knowledge of basic characteristics of accounting for long term liabilities 21 Identify and demonstrate knowledge of basic characteristics of accounting for long term liabilities 22 Construct/analyze/interpret financial statement using ratios 23 Construct/analyze/interpret statement of cash flows (indirect/direct methods) X X X X X X X X X X X X X IV Assessment Assignments/Assessments: Your chapter assignments and assessments are given in My Accounting Lab They are set to open at 12:05 AM on Tuesday of each week They are set to close at 11:59 PM on Monday of each week These are never reopened should you miss the deadline You have one full week to complete these You have attempts to the assignments They are not timed and you may enter and exit the assignment as many times as you like Only your last attempt will be recorded You have attempt to the assessment and it is timed at 60 minutes Each chapter assignment and chapter assessment is worth 25 points All grades in My Accounting Lab are synced with Canvas and carry over after the week ends Since our week ends on Monday at 11:59 PM, you can expect your My Accounting lab grades to appear in Canvas by Wednesday at 6:00 PM Please not contact me about missing grades prior to that time I have several classes to sync and I have to go into Canvas and tell it to each chapter assignment and assessment for every class This takes a bit of time From time to time, I have seen Canvas record a where a student actually earned a different score Please notify me within weeks if this happens I will need to manually change the grade Do not wait until the last week of class to check your grades and make sure they synced over correctly I will not have time to change them then The first four chapters have an additional presentation called the accounting cycle tutorial You have to complete this before you are allowed in to the chapter assignments and assessments for Chapters through Exams: The exams will also be given in My Accounting Lab but during class time in a computer lab in building 40, third floor You will have 1.25 hours to complete each exam Each exam is worth 150 points Comprehensive Problem: Following the completion of our study of the accounting cycle, you will be assigned a comprehensive problem to demonstrate your understanding of the cycle This will be done in My Accounting Lab This problem is worth 150 points Research Paper: You will be assigned a research paper on fraud This is due in week #12 This paper will also include a power point presentation that you will present in class We will be visiting the Learning Resources Center a few weeks prior to this so that you will be acquainted with source materials available to assist you This paper is worth 150 points Financial Statement Analysis Project: Your final project is due the last full week of class It is an Excel project You will be performing horizontal, vertical and ratio analysis on the financial statements of a major corporation This project is worth 150 points Late Policy: Late assignments are not accepted Period No exceptions Don’t ask! You will not be permitted to make up assignments and assessments missed due to absences without a doctor’s excuse If you fail to turn an assignment/assessment in when leaving class, you will not be permitted to turn it in at the next meeting We are all human and there will be that one time when you forget to an assignment or an assessment in the My Accounting Lab Here’s how we will handle that I will drop your lowest assignment score and your lowest assessment score So if you miss one week, that score will not count I will also drop your lowest week’s participation score If you miss classes, your grade will be unaffected If you miss more than classes, those points will be lost IMPORTANT TESTING NOTE: No make-up tests are permitted Each Exam must be completed during the time provided Exams will be given in My Accounting Lab in class 90 – 100% 1800 total points An "A" signifies an exceptional clear and creative grasp of the concepts of the course with demonstrated ability to apply this -25 drop lowest assignment -25 drop lowest assessment -20 drop participation grades 1730 points X 90% 1557 points to earn an A 80 – 89% 1730 points x 80% 1384 points to earn a B 70 – 79% 1730 points x 70% 1211 points to earn a C 60 – 69% 1730 points x 60% 1038 points to earn a D 59 and below Less than 1038 points is an F knowledge to specific problem situations It also means that the student has actively participated in class activities and has completed all material in a neat and timely manner The material indicates that the student spent extra time, personal energy, and critical reflection in an effort to demonstrate exceptional work A "B" signifies a solid understanding of the major concepts of the course and the ability to apply those concepts It also means that the student's effort and class participation have exceeded the minimal basic requirements for the course All assignments were judged to be solid in content and were completed in a timely manner A "C" signifies a satisfactory understanding and application of the concepts of the course as well as minimal participation in class activities It also indicates that the student completed the appropriate assignments that satisfied the basic course requirements A "D" signifies a below average demonstration and application of the concepts of the course and/or inadequate preparation in class activities It may also indicate that assignments were not completed in a satisfactory or timely manner An "F" signifies that the student has not demonstrated adequate understanding or application of the course material It may also indicate that the student has not met the attendance or assignment requirements This is a flipped classroom This means it will not be a traditional lecture class You will be assigned videos to watch outside of class and material to read outside of class The concepts introduced will then be discussed and practiced in the classroom You must be present to participate in these activities All students will be assigned to a team There will be both individual and team activities on which you will be graded If you are absent, you should contact one of your team members for information on class activities If you not watch the videos and read the material, you will be unable to the practice or participate in the activities In addition, you will be completing chapter assignments and assessments in My Accounting Lab each week Each chapter has one assignment and one assessment They are open for one week only If you miss the deadline, they will not be reopened for any reason You have three attempts on each chapter assignment They are not timed You may enter and exit them as many times as you want The chapter assessments are timed at 60 minutes and must be completed in one sitting This is a credit hour course This means you will be spending 4.5-6 hours outside of class on your readings and assignments Accounting is one of those courses where you cannot afford to get behind Each chapter builds on the previous one It is critical to your success that you start out strong and don’t fall behind The materials at the start of the course are the building blocks for the entire course The first four chapters are the most important and mastery of those concepts is essential If you are struggling, please ask for help I am in my office and available online There are also tutors in the Learning Resource Center Don’t hesitate to ask for help early! Yes, you need the text We will be using it extensively in class We will be working assigned exercises from the text and if you not have a text, you will have a very tough time completing those Attendance Policy: Student success in Accounting is directly correlated with class attendance Each class meeting there will be an activity where you earn participation points You must be present in class to earn these points You cannot make them up if you miss Every class meeting where you participate earns 10 points Your lowest scores will be dropped This means you can miss classes without affecting your grade After that, the loss of points will affect your grade Attendance will be taken at the start of class If you come in more than minutes late more than once, you will be counted absent Everyone gets free late arrival with no penalty, after that, you will forfeit your participation points In a class that only meets for hour and 15 minutes, it is too disruptive to have students arriving more than minutes late An attendance sheet is passed at the start of class It is your responsibility to sign that sheet If you fail to so, it is counted as an absence If you leave early and not complete the class activity for that day, you will not receive the participation points In order to be reported as attending for financial aid purposes, you must the following: 1) Attend class for three weeks and participate in all activities 2) Complete three weeks of activities in My Accounting Lab 3) Purchase the text and My Accounting Lab Access Code V Course Schedule/Outline Week Aug 18-24 Aug25-31 Sept 1-7 Sept 8-14 Sept 15-21 Sept 22-28 Sept 29-Oct Oct 6-12 Preparation, Activities and Evaluation Chapter Assignment (25) and Assessment (25) in My Accounting Lab, Class Attendance and Participation (20) Chapter Assignment (25) and Assessment (25) in My Accounting Lab, Class Attendance and Participation (20) Chapter Assignment (25) and Assessment (25) in My Accounting Lab, Class Attendance and Participation (20) Chapter Assignment (25) and Assessment (25) in My Accounting Lab, Class Attendance and Participation (20) Comprehensive Problem (150) Chapter Assignment (25) and Assessment (25) in My Accounting Lab, Class Attendance and Participation (20) Chapter Assignment (25) and Assessment (25) in My Accounting Lab, Class Attendance and Participation (20) There is no meeting on Tuesday, September 22, due to College Planning Day Chapter Assignment (25) and Assessment (25) in My Accounting Lab, Class Attendance and Participation (20) Chapter Assignment (25) and Assessment (25) in My Accounting Lab, Class Attendance and Participation (20), Mid Term Exam (150) Chapter Assignment (25) and Assessment (25) in My Points 70 70 70 220 70 70 70 220 70 Oct 13-19 10 Oct 20-26 11 Oct 27-Nov 12 Nov 3-9 13 Nov 10-16 14 Nov 17-23 15 Nov 24-30 16 Dec 1-4 Accounting Lab, Class Attendance and Participation (20) Chapter 10 Assignment (25) and Assessment (25) in My Accounting Lab, Class Attendance and Participation (20) Chapter 11 Assignment (25) and Assessment (25) in My Accounting Lab, Class Attendance and Participation (20) Chapter 12 Assignment (25) and Assessment (25) in My Accounting Lab, Class Attendance and Participation (20) Research Paper (150) Chapter 13 Assignment (25) and Assessment (25) in My Accounting Lab, Class Attendance and Participation (20) Chapter 14 Assignment (25) and Assessment (25) in My Accounting Lab, Class Attendance and Participation (20) Chapter 15 Assignment (25) and Assessment (25) in My Accounting Lab, Class Attendance and Participation (20) Review, Financial Statement Analysis Project (150) Final Exam: Thursday, December 10, 9:30 AM (150 points) Total Points 70 70 220 70 70 70 150 1,800 STATEMENT: Due to unforeseen happenings, it may be necessary for the course assignment schedule to be altered The instructor will always strive to be fair about any changes VI College Policies Academic Integrity – Cheating and/or plagiarism will not be tolerated and may result in an “FF” for the course as well as disciplinary action under the Code of Student Conduct A student will be referred to an Academic Integrity Seminar There will be a charge for this twohour seminar, and attendance is required (see Student Handbook) Failure to attend the Academic Seminar may result in the assignment of a final course grade of “FF,” denoting course failure due to a violation of the college’s Academic Integrity policy Access Services for Students with Disabilities – To ensure students have equal access to educational opportunities here at the College of Central Florida, students with a disability, serious medical condition, a learning or psychological disorder are encouraged to register with the Office of Access Services and request accommodations If eligible, Access Services will help facilitate you receiving approved accommodations Please this as soon as possible, to ensure that such accommodations are implemented in a timely fashion for your academic success The Office of Access Services is located in Building 5, the Bryant Student Union-204, on the Ocala Campus For more information visit the Access Services webpage at http://www.cf.edu/go/assistance/disability/index, or email access@cf.edu or call 352-8542322, ext 1209 for further information Equal Access/Equal Opportunity – College of Central Florida does not discriminate against any person on the basis of race, color, ethnicity, religion, gender, age, marital status, national origin, genetic information or disability status in its programs, activities and employment For inquiries regarding nondiscrimination policies contact Carol W Smith, Equity Officer, 3001 S.W College Road, 352-854-2322, ext 1437, or smithc@cf.edu Classroom Decorum – Disruptive behavior will not be tolerated Disruptive students will be asked to leave the classroom Continuous disruptive behavior will result in withdrawal from the course and disciplinary action under the Code of Student Conduct (see Student Handbook) Cell phones are not to be used in class If I see you on the cell phone texting you will be asked to leave and you will not receive participation points for that session VII CF Student Assistance Program The CF Student Assistance Program (SAP) is a confidential resource for assisting students who may have personal problems which could affect their school, work, or home lives SAP provides early intervention and professional assessment and counseling to best meet the needs of the student Services are free to all active CF students The SAP is managed by BAY CARE LIFE MANAGEMENT, a health management organization A student may call a toll free helpline during regular business hours Monday through Friday from 8:30 a.m - 5:00 p.m For crisis situations after hours, on weekends, or holidays a student may call the same number and the therapist on duty will be paged and will promptly respond to the call For services a student may call the following toll free number: 1-800-878-5470 Withdrawal – If you want to withdraw from this class, you must fill out the necessary forms and have them signed by the appropriate parties If you just stop coming to class after the posted drop date, you may receive the grade of F Add/Drop period: Fall A – Aug 17-18 Fall B – Oct 13-14 Fall C – Aug 17-19 Drop only: Fall A – Aug 19 Fall B – Oct 15 Fall C – Aug 20-21 Last date for a refund: Fall A – Aug 19 Fall B – Oct 15 Fall C – Aug 21 Last day to withdraw with a “W”: Fall A – Sept 16 Fall B – Nov 12 Fall C – Oct 20 The college reserves the right to evaluate individual cases of non-attendance Students should be alerted to the following: (1) Withdrawals not count in the CF GPA, but may not be viewed favorably at the university level or for financial aid (2) A withdrawal counts as an attempt under the forgiveness/withdrawal policy and the course repeat policy (3) There are increased costs to take the course on the third attempt (full cost of tuition, same as out-of-state rate) (4) There may be a reason a withdrawal request may be denied Please see the College’s withdrawal procedures VIII Instructor’s Schedule You are free to text me anytime between the hours of 7:00 AM and 10:00 PM at 770-4035069 If it is at all possible, I will respond immediately Do know that when I respond via text, the messages tend to be quite short and won’t contain a lot of detail because of the difficulty in typing long messages on a tiny phone when your fingers are as old as mine! Please not think that I am being rude or snippy with you If you need a more detailed response, kindly email me if it isn’t during normal office hours when you can call Please allow 24 hours for a response Monday morning through Friday afternoon and up to 48 hours for a response Friday evening through Monday morning Scheduled holidays may extend the response time Instructor Name: Connie S Hardgrove Department: Business/Technology Office Number: 201E Semester/Term: Fall Telephone Ext.: 1563 Year: 2015 Monday Tuesday Office hours 9-9:30 AM 40-201E Wednesday Thursday Office hours 9-9:30 AM 40-201E Friday 9:30-10:45 a.m ACG 2021-1 40-205 ACG 2021-1 40-205 11 a.m.-12:15 p.m ACG 2021-2 40-205 ACG 2021-2 40-205 8-9:15 a.m 12:30-1:45 p.m College Office hours Activity 12:30-2:00 PM Hour 40-201E 2-4:45 p.m 4:45-5:30 p.m 5:30-8:15 p.m ACG 2021-3 8/18, 9/1, 9/15, 9/29, 10/13, 10/27, 11/10, 11/17, 12/1, 12/8 40-205 Office hours 2-3:30 PM on 8/25, 9/8, 10/6, 10/20, 11/3, 11/17 40-201E College Activity Office hours Hour 12:30-2:00 PM 40-201E Office hours 2-5:00 PM 40-201E hrs on 8/19, 9/2, 9/16, 9/30, 10/14, 10/28, 11/4, 12/2 40-201E ACG 2071-71 8/20, 9/3, 9/17, 10/1, 10/15, 10/29, 11/12, 12/3, 12/10 40-205 Office hours 2-3:30 PM on 8/25, 9/10, 9/24, 10/8, 10/22, 11/5, 12/3, 40-201E Online office hours 6-8:00 PM ACG 2021-72 Online office hours 8/19, 9/2, 9/16, 6-8:00 PM 9/30, 10/14, 10/28, 11/18, 12/2, 12/9 40-205 Crying? Are you crying? There’s no crying in Accounting! ... Here’s how we will handle that I will drop your lowest assignment score and your lowest assessment score So if you miss one week, that score will not count I will also drop your lowest week’s participation... My Accounting Lab You use that link to register for My Accounting Lab Please note: you not have to purchase the materials before registering You will have two weeks free access to the My Accounting... end of two weeks, if you haven’t paid and entered your access code, your membership will be deactivated until you have purchased the access code If you have technical issues with My Accounting
Ngày đăng: 02/11/2022, 00:26
Xem thêm: