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COLLEGE OF SOUTHERN NEVADA
COURSE SYLLABUS
ACC 201 - FINANCIAL ACCOUNTING DE COURSE
Fall 2011 (August 29 to December 14)
Instructor: Mr. Albert Fisher
Office: West Charleston Campus, Room 250 (2nd floor)
Telephone: 651-3100
Email: Use the course email
Note: Please use the email system provided within Angel to contact me.
Distance Education Help Line phone number: 1-800-630-7563
CREDIT: 3 Semester Hours
REQUIRED TEXT:
FINANCIAL ACCOUNTING FUNDAMENTALS , 3rd edition, Wild. This is the only book required
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.
12. Account for corporations.
13. Prepare a statement of cash flows.
14. Account for bonds.
15. Analyze financial statements and reports
November 4 is the final date to officially withdraw from the Fall 2011 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.
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 26 tests for a total of 780 points.
Tests – There will be 25 chapter tests and one syllabus test. Chapters 1 to 12 will have two tests. There will be one test in chapter 13. All tests will have a time limit of 45 minutes. Each test will consist of 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 780. 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:
718-780 points – A = 92%
655-717 points – B = 84%
546-654 points – C = 70%
468-545 points – D = 60%
Below 467 – F
WEEK 1 – August 29 to September 4
To enter the course: Go to the CSN web site. (www.csn.edu). 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
Go to the "Start Here" icon located in the Course Content menu item.
Take the syllabus quiz. This is due by September 18.
The syllabus quiz icon is located in the Course Content menu. 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 online course by Albert Fisher. This is found in the Start Here icon which is located in the Course Content meuu. 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 Demonstration Problem on pages 23-25.
3. View Narrated Slides and Video presentations, Chapter 1.
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. Take the practice test for chapter 1.
6. Review Summary on page 27
7. E-mail any concerns or questions about the course to me.
WEEK 2 – September 5 to September 11
Continue working on Chapter 1 material.
1. Try to take the graded tests for chapter one at this time. There are two tests. See policies on grading in course syllabus. You will have until October 2 to take the tests for the first three chapters. Thereafter, you will be given a ten day window or more 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 Demonstration Problem on pages 70-74 of your text.
3. View Narrated Slides and Video presentations, Chapter 2.
4. Review Summary on page 74
5. Take the Practice Test for chapter 2.
WEEK 3 – September 12 to September 18
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 Demonstration Problem on pages 70-74 of your text again and try preparing the following three financial statements: income statement, statement of retained earnings and balance sheet in good form. We will prepare the Cash Flow statement in chapter 12.
2. Read Chapter 3.
3. View Narrated Slides and Video presentations, Chapter 3
4. Syllabus Quiz is due September 18. There is no grace period.
WEEK 4 – September 19 to September 25
1. Reread Chapters 2 and 3.
2. Try to take the graded tests at this time for chapter 2.
3. Read chapter 3. After reading chapter 3, read the tutorials in the chapter 3 materials. Print them out.
• Read Adjusting Entries
• Read Accrued Revenue
• Do the Accrued Problem
4. Review Adjusting Accounts on pages 96-97.
5. Study Exhibit 3.4.
6. Review Demonstration Problem on pages 118-121 of your text.
7. Review Summary on pages 127-128
8. Take the Practice Test for chapter 3.
WEEK 5 – September 26 to October 2
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 October 2. Remember, there is no grace period. Any test not taken by October 2 will receive a score of zero. Exception: If Angel 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 – October 3 to October 9
1. Read chapter 4. After reading chapter 4, read the tutorial in the chapter 4 materials. Inventory Systems, print it out.
2. View Narrated Slides and Video presentations, Chapter 4
3. Review Demonstration Problem 1 on pages 173-176.
4. Review Demonstration Problem 2 on page 176.
5. Read Appendix 4A on pages 177-181
6. Read Appendix 4B on page 181.
7. Review Summary on page 182
8. Take the Practice Test.
8. Take Chapter 4 tests 1 and 2. These are due by October 12.
WEEK 7 – October 10 to October 16
1. Read chapter 5. We will not cover Lower-of Cost-or-Market Rule and Effects of Inventory Errors. Pages 213-216.
Continuing reading on page 216, Global View through the end of the chapter.
2. View Narrated Slides and Video presentations, Chapter 5
3. Review Demonstration Problem on pages 218-222.
4. Review Appendix 5A on pages 222-226.
5. Review Appendix 5B on pages 227-228.
6. Review Summary on pages 228-229.
7. Take the Practice Test
8. Take Chapter 5 tests 1 and 2. These are due by October 19.
WEEK 8 – October 17 to October 23
1 Read chapter 6.
2. View Narrated Slides and Video presentations, Chapter 6
3. Study Exhibit 6.7, Bank Reconciliation, page 264
4. Review Demonstration Problem 1 on pages 268-269.
5. Review Demonstration Problem 2 on pages 269-270.
6. Review Summary on pages 274-275.
7. Take the Practice Test
8. Take Chapter 6 tests 1 and 2. These are due by October 26.
WEEK 9 – October 24 to October 30
1. Read chapter 7.
2. View Narrated Slides and Video presentations, Chapter 7
3. Review Demonstration Problem on pages 308-310.
4. Review Summary on page 310
5. Take the Practice Test
6. Take Chapter 7 tests 1 and 2. These are due by November 2.
WEEK 10 – October 31 to November 6
1. Read chapter 8. We will not cover Appendix 8A, pages 348-350.
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. View Narrated Slides and Video presentations, Chapter 8
4. Review Demonstration Problem on pages 346-348.
5. Review Summary on page 350.
6. Take the Practice Test
7. Take Chapter 8 tests 1 and 2. These are due by November 9.
WEEK 11 – November 7 to November 13
1. Read chapter 9.
2. View Narrated Slides and Video presentations, Chapter 9.
3. Review Demonstration Problem on pages 383-385.
4. Read Appendix 9A & 9B on pages 385-392 .
5. Review Summary on page 392
6. Take the Practice Test
7. Take Chapter 9 tests 1 and 2. These are due by November 16.
WEEK 12 – November 14 to November 20
1. Read chapter 10. We will not cover Appendix 10A, 10B, 10C & 10D, pages 430-438.
2. View Narrated Slides and Video presentations, Chapter 10
3. Review Demonstration Problem on pages 427-430.
4. Review Summary on pages 438-439.
5. Take the Practice Test
6. Take Chapter 10 tests 1 and 2. These are due on November 23.
WEEK 13 – November 21 to November 27
1. Read chapter 11.
2. View Narrated Slides and Video presentations, Chapter 11
3. Review Demonstration Problem 1 on pages 477-479.
4. Review Demonstration Problem 2 on pages 479-480.
5. Review Summary on pages 480-481.
6. Take the Practice Test.
7. Take Chapter 11 tests 1 and 2. These are due on December 7.
WEEK 14 – November 28 to December 4
1. Read chapter 12. We will not cover Appendix 12A & 12B.
2. View Narrated Slides and Video presentations, Chapter 12
3. Review Demonstration Problem on pages 519-522. Only do the indirect method.
4. Review Summary on page 530.
4. Take the Practice Test.
5. Take Chapter 12 tests 1 and 2. These are due on December 14.
WEEK 15 – December 5 to December 11
1. Read chapter 13. We will not cover Appendix 13A.
2. View Narrated Slides and Video presentations, Chapter 13
3. Review Exhibit 13.16 on page 573. (Use this page when taking the test)
4. Review Demonstration Problem on pages 575-578.
5. Review Summary on page 580.
4. Take the Practice Test.
5. Take Chapter 13 test 1. This is due on December 14.
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: 651-5644, Henderson: 651-3795. 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
651-4045, Henderson is 651-3795 and for West Charleston is 651-5644.”
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.
Tutorial Services:
Students are entitled to 12 hours free per semester. For appointment call 651-4232 Cheyenne, 651-5732 Charleston and 651-3125 Henderson.
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.
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