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Course: ACC 201 Financial Accounting Section: TBA Classroom: CY – 1058 Class Meetings: TR 9:30AM - 10:50AM
Instructor: Mr. S. Pinkos, CPA, CMA Office: CY 2056-B
E-mail: stanpinkos2@aol.com Office Telephone: 702-651-4390
Department Telephone: 651-3100 (Maria Gonzalez) Office hours: TBA
CELL PHONES MUST BE TURNED OFF BEFORE YOU ENTER THE CLASSROOM
REQUIRED TEXTBOOK:
Horngren, C. T., Harrison, Jr., (2007). Accounting (7th ed.). New Jersey: Prentice-Hall, Inc. ISBN # 0-13-243960-3
COURSE DESCRIPTION:
Basic accounting principles and techniques utilized by sole proprietorships and partnerships. Topics will include: the accounting cycle; financial statement preparation; valuing inventories, receivables, and plant assets; and recording liabilities.
COURSE OBJECTIVES: GENERAL:
This course will prepare you to continue on into subsequent accounting courses and a possible accounting degree. The course is required for many business related degrees and is an excellent foundation for business related occupations.
COURSE OBJECTIVES/LEARNING OUTCOMES:
The student will
• define financial accounting terminology
• journalize and post business transactions
• prepare a worksheet
• compute and record adjusting entries
• record closing entries
• prepare financial statements and their accompanying lead schedules
• compute and record depreciation
• compute and record inventory valuation
• compute and record allowance for uncollectible receivables
• compute and record payroll
• compute and record the formation, division of income and liquidation for partnerships
FIRST ASSIGNMENT:
Send to me an e-mail with the following information so I can get you into a mailing group.
SEND TO: stanpinkos2@aol.com
SUBJECT: ACC 201
BODY: YOUR NAME USED ON CSN RECORDS
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ATTENDANCE:
The student is responsible for regular, timely class attendance and must not miss any examinations without a good cause. All make-up examinations will be administered in the accounting lab, Cheyenne Campus, after consultation with the instructor. NOTE: any student caught cheating will be brought in front of the academic review board.
GRADING:
The student's final grade will be the average of five unit examinations. Each examination unit carries the same weight. Each examination will be administered during the class period. The in class examination will be objective (multiple choice) and will be distributed at the beginning of the designated class session. These examinations will be announced two class periods prior to its administration, e.g., Tuesday, September 16 [examination announced], Thursday, September 18 [review for the examination], Tuesday, September 23 [examination administered]. Each student must bring a scantron (can be purchased at the book store), #2 pencil and calculator to each examination session.
GRADE DISTRIBUTION
A 92 - 100
A - 88 - 91
B + 84 - 87
B 80 - 83
B - 76 - 79
C + 72 - 75
C 68 - 71
C - 64 - 67
D + 60 - 63
D 56 - 59
D- 52 - 55
F 0 - 51
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/on-line behavior.
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TUTORIAL SERVICES:
Students are entitled to 12 hours free per semester. For appointment call 651-4232 Cheyenne campus, 651-5732 West Charleston campus, and 651-3125 Henderson campus. Also, the Accounting department offers free tutoring at each site with no appointment necessary.
AMERICAN WITH DISABILITY ACT (ADA) STATEMENT:
SECTION 504 – REHABILITATION ACT OF 1973:
All students with documented disabilities that may require assistance voluntarily need to contact the Disability Resource Center (DRC) located in Student Services on each campus. The telephone numbers are: Cheyenne 651-4045: West Charleston 651-5644: Henderson 651-3795.
[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 students, financial aid-grant recipients, and disabled students can contact TRIO’s Student Support Services at 651-4441, Room 1121, Cheyenne campus for more information.
SAFETY PROCEDURES:
Approved classroom safety procedures are posted in each classroom and are to be followed.
IMPORTANT DATES: TBA
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