Course Syllabus

Cou= rse Goal

This course introduces the student to the principles of accounting whi= ch emphasis placed on the users and uses of accounting information. Major to= pics include: the accounting cycle, accounting for merchandising business, internal controls used in business, accounting for cash, receivables, inventory, liabilities, and long-term assets, accounting for corporations, and conceptual framework of generally accepted accounting principles.

Cou= rse Design

This course is designed to use the tools of the internet/computer-based and related text. Presentation of the material will be in the format of:<= /p>

Reading assignments from the text
Homework assignmen= ts from the text and online research
E-Lectures
Concept Quizzes
Discussion online = with the instructor and classmates
Tests online
One-to-one via ema= il
MP3 Lectures
Completed exercise= s.
Games to reinforce material

Pre= requisites

You must have the technology and the skills to operate a computer, navigate on the Internet, and have the ability to send and receive email = with attachments.

Please go to www.dmacc.edu/onl= ine and make sure you have the required technical capabilities to be successf= ul in the course. For this course you need real player and QuickTime installed.

Req= uired Text

Accounting by Warren Reeve Fees, 22^th Edition

Str= ategies

Read text materials
View E lectures
Use other recommended resources provided
Practice w= ith the concepts quizzes and games online
Participat= e in discussions online
Prepare and submit textbook assignments.
Prepare&nb= sp;Internet reports throughout the term for related material and submit reports = on accounting subjects.
Prepare&nb= sp;and take tests/exams

Ass= ignments

The purpose of the text assignments is to help you organize your thoug= hts, review the major concepts, and allow me to view your understanding. You a= re allowed to use the assignments as a resource during the testing process. Textbook assignments are completed in Thomson NOW. They must be completed by the du= e date in the syllabus. If you submit them late you may earn up to 50% credit. Assignment value is 10 points per chapter.

Tes= ts/Exams

The exams are designed to measure your understanding of the mater= ial. Each test will measure both your technical and conceptual skills. To prep= are yourself for a unit exam, study your assignments, the text, the chapter quizzes, a= nd quiz bowl. You may use your text and assignments to assist you. Each exam is valued at 50 points. Exams will be given after Chapter 2, Chapter 4, Chapter 6, Chapter= 8, Chapter 10, and Chapter 14.

When you are ready to take an exam, enter the test and submit your answers. Exams vary in length from 90 to 120 minutes. Tests must be taken within the scheduled time. You may use a calculator, text, and assignments. You will be notified as to your score immediately. Please write if you have questions. No two people will have the same exact questions. Cheating on exams or other requirements will result in failing the class. Cheating includes: taking the test as a group, having someone take the test for you, or having someone tutor you while y= ou are taking the test.

Dis= cussion

Each chapter will have one discussion question with the exception of t= he first chapter which will have two. You will have an opportunity to respond to the questions(s) as wel= l as other student’s answers. It does not matter when you go into the Discussion area; there will always be questions to answer or some other student’s response that you can expound on. You should read through all the discussion entries. See schedule below for due dates. Discussion submitted after the due date will not be graded.<= /p>

In the discussion section there will be a place for = you to ask me questions regarding the material.= All questions regarding the material will be answered here. Please read questions and answers before asking a question.

Int= ernet Report

An internet report is a review of an article found on a web site relat= ed to accounting. You may use the site listed under the web links or search the internet for other sites. Remember this is a review of an accounting topi= c, not a review of the site content itself. Each report should be a minimum of three paragraphs. You need to do a minimum of five internet reports. Please see detail of evaluation and sample of an Internet report= in Chapter 2’s content. = To submit the report, type it in Word and submit it in the assignment box as= an attachment. The due date for each report is the listed in the assignment calendar section of the syllabus as well as the calendar. If you wish to earn extra = credit you may submit up to one additional report in Chapter 13. They will be du= e on the December 5, 2007. Internet reports submitted late will be reduce= d by 10% points. The Internet report will be evaluated on the criteria posted = in Chapter 2 Internet Report.

Gra= ding

Item	Points	Total
Discussions	13 @ 5 points each	65
Textbook Assignments	13 @ 10 points each	130
Tests	6 @ 50 points each	300
Internet Reports	5@ 10 points each	50

Total		545

Allocation of points:

93 – 100%	A	90 – 92%	A-
87 – 89%	B+	83 - 86%	B
80 - 82%	B-	77 - 79%	C+
68 - 76%	C	65 - 68%	C-
62 - 64%	D+	58 - 61%	D
55 - 57%	D-	Under 55%	F

Tal= ents Needed

Read and write at = the college level
Self-motivation
Organizational ski= lls
Communication skil= ls

Res= ponsibility

My responsibility is to convey information and answer your questions i= n a timely manner. I believe each of you has the potential to be successful in this course by completing the assignments and studying the materials available to you.

Your responsibility is to determine what you need to do to master the materials presented and proceed to accomplish it. Ask for help when you n= eed it and report any technical or other problems that impede your progress toward success.

Aca= demic Calendar

Classes Begin	January 7, 2008
Holidays/No Classes	January 21, March 7 & 17-22
Midterm	No exam is given at midterm<= /p>

Last Day to Drop	March 25, 2008

End of the semester

May 1, 2008

Ass= ignment/Test Calendar

If you are having any difficulty with any of the assignment materials please let us know so that we may make suggestions to assist you. Due to = the varying mature of the topics covered, some chapters will require more completion time.

DUE DATES<= /p>

Chapters	Assignments	Internet Reports	&nbs= p; &nbs= p; Discussio= ns	Exams &nb= sp; =
1	1/16		1/17
2	1/23	1/27	1/24	1/25-1/26
3	2/1		2/2
4	2/8	2/11	2/9	2/9-2/11=
5	2/19		2/20
6	2/26	3/1	2/27=	2/27-3/1
7	3/6		3/7<= /o:p>	<= /p>
8	3/13	3/16	3/14=	3/14-3/16
9	3/27		3/28=	<= /p>
10	4/3	4/7	4/4<= /o:p>	4/5-4/7=
11	4/11		4/12=	<= /p>
13	4/19	4/20*	4/20=	<= /p>
14	4/26		4/27=	4/27-4/29
=	<= /p>		&nbs= p;	<= /p>
=	<= /p>		&nbs= p;	<= /p>

* Bonus Internet Reports

Please print this for reference.

You are required to complete this course work in the semester you enroll for = the class.

This class is not self-paced and is not open-entr= y, open-exit. Exams have specific dates to be completed by to insure complet= ion by the end of the semester. You should commit to regular study time and communication time online with the class and the instructor, as you would with any college course.

Cou= rse Policies and Procedures

Assignments: To receive full credit you need to submit your assignments based on the schedule. Solutions to the assignments will be posted based on the schedule.

Courtesy Code: Please follow the rules of common courtesy in all your email messages and your critiques.

Grading Policies: Refer to the grading section of the syllabus =

Safeguards: Back up every piece of work you do on disk, and mak= e a hard copy. Help can be found through the help line services.

Deadlines: Odd things happen in cyberspace: emails get lost; servers disconnect temporarily; logins are impossible. Don’t wait f= or the last moment to get things done. Allow time to meet deadlines. Reply a= nd check for replies on every email sent and received. If you don't hear fro= m me within a week, contact me via email or phone (515) 964-6349.

Workshop Etiquette: People want fair, honest feedback. Criticism should be considered a necessary part of the procedure, as well as, prais= e. Please be courteous to all your classmates and myself in Threaded Discuss= ion and email.

Attendance: I encourage you to go online often to use the resou= rces available

Special Needs: If you have a learning or physical disabil= ity that will require special accommodation, please notify me immediately upon enrollment.

Cou= rse Competencies

During this course, the student will be expected to:=

Explain accounting as an informati= on system.
Organize transaction data in accou= nts.
Appraise the use of adjusting entr= ies.
Summarize the steps at the complet= ion of the accounting cycle.
Distinguish the accounts used to r= ecord transactions for a merchandising company.
Illustrate the use of special-purp= ose journals for a merchandising business.
Assess the importance of internal control.
Demonstrate accounting for accounts receivable and bad debts expense.
Summarize the accounting procedure= s for notes payable and notes receivable.
Appraise how inventory valuation m= ethods affect income.
Perform accounting procedures for long-term assets.
Discuss the development and concep= tual framework of generally accepted accounting principles. <= /span>
Perform accounting procedures for a corporation's stockholders' equity.