COLLEGE OF SOUTHERN NEVADA
ACCOUNTING, FINANCE AND COMPUTER OFFICE TECHNOLOGY
COURSE SYLLABUS
ACC 201 – FINANCIAL ACCOUNTING
Summer - 2012

Professor: Jeffrey Jones, MBA
Office: Henderson Campus, Building C, Room 101C (Arranged)
Phone: (702) - 651-3106
E-Mail: jeffrey.jones@csn.edu
Office Hours: Online Angel CMS, Email

COURSE NO: ACC - 201
COURSE TITLE: Financial Accounting
CLASSROOM: Angel CMS - 100% Online
REQUIRED TEXT: Financial Accounting Fundamentals, Wild, 3rd Edition
ISBN: 978-0-07-756070-6

COURSE DESCRIPTION:
Basic accounting principles and techniques with special emphasis on sole proprietorships and partnerships, the complete accounting cycle, special journals, payables, receivables, depreciation, inventories, and financial statement preparation. Students will learn the use of Angel, allowing access to course information and instructor/student email.

COURSE OBJECTIVES: GENERAL
1. Provide a strong foundation for subsequent courses in business and finance
2. Initiate course work leading to a career in accounting

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, reversing entries.
5. Prepare a trial balance, work sheet, and financial statements.
6. Reconcile a bank statement.
7. Account for receivables, payables, notes, and interest.
8. Account for inventories.
9. Compute and account for depreciation.
10. Account for disposition of plant assets.
11. Compute and record a payroll.
12. Demonstrate knowledge of generally accepted accounting principles.
13. Account for partnership formation, division of income, and liquidation.






EVALUATION:
Grades will be determined by the student's performance on chapter exams, homework assignments, and discussion board postings. Each exam chapter exam will be worth 30 points and there are two exams for each chapter for a total of 720 on graded exam points. Assignments will also have a combined possible score of 60 points. The discussion posting will amount to 60 points, and participation in a written paper with a score of 60 points. The maximum number of total points for the course is 900.

Written Accounting Paper (60 points) - This paper will consist of 2 pages double spaced with 10 font. It may be done on an accounting topic of interest. Send me an email with your ideas for a paper topic and we will discuss. A paper may not be submitted without gaining approval of the topic before starting the work. ( A couple of paper ideas to get you started; History of Accounting, Sarbanies Oxley Act, Off balance sheet transactions )

GRADE TOTAL POINTS
A 900 - 810
B 809 - 720
C 719 - 630
D 629 - 540
F BELOW 539

EXTRA CREDIT:
(Email me for details).

Textbook Homework Assignments: See calendar within Angel or syllabus below for start and due dates. We will also complete two graded exams per chapter. The other part of your course grade relates to the Written paper (See Above).

CH 1 - (Pg. 30-47) – Discussion Questions #3/11/28/35 and Exercise (1-14, 1-15, 1-16) and P1-8A, P1-10A and Ethics Challenge and Global Decision
CH 2 - (Pg. 76-91) – Discussion Questions #2/7/15 and Exercise (2-11, 2-16) and P2-1A, P25A and Ethics Challenge and Global Decision
CH 3 - (Pg. 130-153) – Discussion Questions #6/14/22 and Exercise (3-1, 3-8, 3-14) and P3-4A, P3-7A and Ethics Challenge and Global Decision
CH 4 - (Pg. 184-200) – Discussion Questions #4/8/15 and Exercise (4-1, 4-9) and P4-3A, P4-5A and Ethics Challenge and Global Decision
CH 5 - (Pg. 231-245) – Discussion Questions #7/10/11 and Exercise (5-5, 5-9) and P5-2A, P5-4A and Ethics Challenge and Global Decision
CH 6 - s (Pg. 277-289) – Discussion Questions #2/3/4/5 and Exercise (6-3, 6-7) and P6-1A, P6-3A, P6-5A and Ethics Challenge and Global Decision
CH 7 - (Pg. 312-323) – Discussion Questions #3/5/6 and Exercise (7-9) and P7-1A, P7-4A, P7-5A and Ethics Challenge and Global Decision
CH 8 - (Pg. 352-365) – Discussion Questions #4/7/15/16 and Exercise (8-15, 8-18, 8-25) and P8-1A and Ethics Challenge and Global Decision
CH 9 - (Pg. 394-409) – Discussion Questions #1/9/13 and Exercises (9-1, 9-11) and P9-1A and P9-4A and Ethics Challenge and Global Decision
CH 10 - (Pg. 440-453) – Discussion Questions #1/2/12 and P10-1A and P10-4A and P10-7A and P10-10A and Ethics Challenge and Global Decision
CH 11 - (Pg. 483-497) – Discussion Questions #3/6/10 and P11-2A and P11-5A and Ethics Challenge and Taking it to the Net and Global Decision
CH 12 – (Pg. 531-551) - Discussion Questions #1/10 and Exercise (12-2) and P12-4A and P12-6A and Ethics Challenge and Global Decision
CH 13 – (Pg. 582-) - Discussion Questions #4/9/13 and Exercise (13-6) and P13-1A and P13-4A and Ethics Challenge and Taking it to the Net and Global Decision


6/6 – First Day of class – 1st Assignment is to send me an email with a personal profile about yourself. This may be in written, facebook location, or personal webpage format. Begin working on Chapter 1 materials. (Textbook homework assignments are listed above and within the Angel course calendar.
Chapter 1, Profile, due June 19th.
(Items that are due for each chapters work include: Textbook homework, 2 graded exams per chapter, and the written accounting paper project) Make sure to get working on your topic for the final paper.
6/13 – Begin Chapter 2 Homework, Discussion Postings, Graded Exams (Due June 19th)
6/20 – Begin Chapter 3 (Due June 26th)
6/27 – Begin Chapter 4 (Due July 3rd)
7/5 – Begin Chapter 5 (Due July 10th)
7/11 - Begin Chapter 6&7 (Due July 17th)
7/18 - Begin Chapter 8 (Due July 24th)
7/18 - Due Today ( All topics for written accounting paper project. Get started on the research for your paper and begin the outline and your writing.
7/25 - Begin Chapter 9&10 (Due July 31st)
81/ - Use your time wisely for the final 3 chapters. Take a look at each and budget your time according to how much time you believe each with take to complete. Send me an email if you have questions.
8/1 - Begin Chapter 11&12 (Chapter 11 Due August 7th / Chapter 12 Due August 13th)
8/8 – Begin Chapter 13 (Due August 13th)
8/7 – Written Accounting Paper Due
8/13 - Final day of class

SAFETY PROCEDURES:
Approved classroom safety procedures are posted in each classroom and are to be followed.

AMERICAN WITH DISABILITY ACT (ADA) STATEMENT:
Any student with a disability or requiring special accommodations for this class should see me after class or call for an appointment. All information will remain confidential.

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 on each campus. For Cheyenne the number is 651-4045, for West Charleston the number is 651-5644 and for Henderson, the number is 651-3086.

ACADEMIC INTERGRITY POLICY: 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.

TUTORIAL SERVICES: Students are entitled to 12 hours of free tutoring per semester. For appointments call 651-4232 Cheyenne, 651-5732 West Charleston, 651-3125 Henderson.

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. ? Free Success Planning Appointments are available. The staff of the Retention Office is committed to helping you succeed at CSN by sitting down with you, assessing your needs and getting you plugged in to CSN’s many resources.
So remember, STOP! Don’t DROP, enROLL! Call us at 651-2626!

Are you in need of a single program that can provide you with in-depth academic planning, supplemental tutoring, and 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.

? E-ALERT! is CSN’s academic early warning system. Professors identify students who need help and/or students who are having trouble in their classes may set up an appointment and receive help.

Last day to officially change from audit to credit or from credit to audit

Final date to officially withdraw. (Send me and email to discuss before you make this decision. There may be another alternative)