Syllabus

 

 

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Course Syllabus

Course Goal

This course introduces the student to the principles of accounting which emphasis placed on the users and uses of accounting information. Major topics 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.

 


Course 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:

  • Reading assignments from the text
  • Homework assignments from the text and online research
  • E-Lectures
  • Concept Quizzes
  • Threaded discussion online with the instructor and classmates
  • Tests online
  • One-to-one via email
  • Video Cases
  • Same completed exercises.
  • Games to reinforce material

 


Prerequisites

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/online and make sure you have the required technical capabilities to be successful in the course.  For this course you need real player installed.  The free version works well for this course. 

 


Required Text

Accounting by Warren Reeve Fees, 21th Edition

 


Strategies

 

Assignments

  • Review chapter objectives
  • Read text materials
  • View E lectures
  • Use other recommended resources provided
  • Practice with the concepts quizzes and games online
  • Participate in Threaded Classroom discussions online
  • Prepare and submit textbook assignments.
  • Prepare Webliography reports throughout the term for related material and submit reports on accounting subjects via dropbox.
  • Prepare and take tests/exams

 


Assignments

The purpose of the text assignments is to help you organize your thoughts, review the major concepts, and allow me to view your understanding. You are allowed to use the assignments as a resource during the testing process. Textbook assignments maybe completed in Personal Trainer or typed in Word or Excel.  For full credit, your Textbook Assignments must be submitted via Personal Trainer or typed and placed in the dropbox by the due date in the syllabus. The Answers will be posted the day after the due date of the assignment in document sharing. Textbook assignments are graded on effort, completeness, and timeliness. Maximum late assignment credit is 50%. Assignment value is 20 points per unit.

 


Tests/Exams

The tests are designed to measure your understanding of the material. Each test will measure both your technical and conceptual skills. To prepare yourself for a unit exam, study your assignments, the text, and the concept quizzes. You may use your text and assignments to assist you. Unit Tests 1-6 will carry a value of 50 points.

When you are ready to take an exam, sign on to the test and submit your answers. Exams vary in lenght from 90 to 100 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 question.

There will be a total of 6 tests/exams, units 1 -5 are two chapter test and unit 6 is a three chapter test.

 


Threaded Discussion

This course has two types of threaded discussion. 

One type is an open discussion for you to respond to much like a classroom where first I will open up a question to the class for discussion. You will have an opportunity to respond to the questions(s) as well as other students. You may also add your own threaded questions to begin a discussion with other fellow students and the instructor.  It does not matter when you go into the Threaded 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. You are required to participate in at least ten (10) different Threaded Discussion activities.   The scheduled last day of the unit exam will be the last day you can respond to that unit's threaded discussion.  There will be three offered in Unit 1, two in Unit 2, two in Unit 3,  two in Unit 4, one in Unit 5.

The second type of threaded discussion is group video cases.  You will be assigned to a group of four other students in which you will participate to discuss an assigned video case and write a report.  I will be able to review your progress to verify participation and review the report.  Students from other groups will not have access to your work.  This is also due on the last day of the exam for each unit.  I will be developing this the first week of class when everyone is in the system.  Video cases will be assigned starting in Unit 2. 

 


Video Cases

Video Cases give you an opportunity to evaluate a situation related to accounting and respond to the questions asked.  The class will be divided into groups.  All groups will have individual threaded discussion areas for Units 2 through 6 to discuss and write a report answering the questions asked.  The report should be prepared in Word and attached in Threaded Discussion for each unit.  Your group will decide on who will type the report, but I suggest you take turns.  Evaluation will be based on participation  1/2 and the report 1/2 of the possible 10 points per unit per group member.  Only your group and myself will have excess to your discussion and report. I will assign groups after the second week of class.   

Steps to accomplish the task:

1. Go to your assigned group threaded discussion.  Determine the video case assigned.

2.  Listen to the video case and print out the questions.

3.  Communicate via threaded discussion with your assigned group. 

4.  Write a report.

If your group members are not responding, let me know so I can solve the problem. 

 


Webliography

Choose five (5) related web sites from the Webliography (bibliography of Web resources) and write a short report on the web site. Each report will be approximately three to four paragraphs valued at ten (10) points each.

The Webliography is like a bibliography of resources on the World Wide Web for students to visit and find information. I have listed several sites, but encourage you to add to the list. You will need to submit five (5) reports based on an accounting topic and send it to me via the dropbox. Suggestion, write your findings in a Word Document and send it as an attachment through the dropbox feature.

You need to submit one report for each of the first five units. The due date for the five reports is the last exan date per unit. If you wish to earn extra credit you may submit up to two additional reports. They will be due on the December 5,2004. Web reports submitted late will be reduced by 10% points. See sample in Document Sharing.  The webliography reports will be evaluated on content and correct grammer.

 


Grading

Item

Points

Total

Threaded Discussion

10 @ 5 points each

50

Textbook Assignments

6 @ 20 points each

120

Unit Tests

6 @ 50 points each

300

Webliography

5@ 10 points each

 50

Video Case Reports

5 @ 10 points each

50

Total

 

570

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

 


Talents Needed

  • Read and write at the college level
  • Self-motivation
  • Organizational skills
  • Communication skills

 


Responsibility

My responsibility is to convey information and answer your questions in 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 need it and report any technical or other problems that impede your progress toward success.

 


Academic Calendar

 

 

Classes Begin

January 10, 2005

Holidays

January 17, 2005

Midterm

March 4, 2005

Last Day to Drop

March 29, 2005

End of the Semester

May 5, 2005

 

 

 


Assignment/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 assignments will require more completion time. Please note: All assignments must be submitted in Personal Trainer or in the proper dropbox.

 

Units

Chapters

Assignment Due Date

Posting of Solutions

Test             Dates           

1

1 & 2

1/24

1/25

1/26-1/29

2

3 & 4

2/8

2/9

2/10-2/12

3

5 & 6

2/22

2/23

2/24-2/26

4

7 & 8

3/14

3/15

3/16-3/19

5

9 & 10

4/5

4/6

4/7-4/9

6

11, 12, & 14

4/26

4/27

4/29-5/2

 

Threaded discussion entries must be posted by the last test date of each Unit.  For example all threaded discussion responses must be posted by January 29,2005 for Unit 1.  The web reports are due on that same date for the first five units.  Dates for video cases will be announced.

 

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-entry, open-exit. Exams have specific dates to be completed by to insure completion 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.

 

 


Course 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 make a hard copy. Help can be found through the help line services. Heavy internet use occurs during the evening hours of 8-10pm. You might want to consider logging on at other times if possible.

Deadlines: Odd things happen in cyberspace: emails get lost; servers disconnect temporarily; logins are impossible. Don' t wait for the last moment to get things done. Allow time to meet deadlines. Reply and check for replies on every email sent and received. If you don't hear from 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, praise. Please be courteous to all your classmates and myself in Threaded Discussion and email.

Attendance: I encourage you to go on line often to use the resourses available

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

 


Course Competencies

During this course, the student will be expected to:

    1. Explain accounting as an information system.
    2. Organize transaction data in accounts.
    3. Appraise the use of adjusting entries.
    4. Summarize the steps at the completion of the accounting cycle.
    5. Distinguish the accounts used to record transactions for a merchandising company.
    6. Illustrate the use of special-purpose journals for a merchandising business.
    7. Assess the importance of internal control.
    8. Demonstrate accounting for accounts receivable and bad debts expense.
    9. Summarize the accounting procedures for notes payable and notes receivable.
    10. Appraise how inventory valuation methods affect income.
    11. Perform accounting procedures for long-term assets.
    12. Discuss the development and conceptual framework of generally accepted accounting principles.
    13. Perform accounting procedures for a corporation's stockholders' equity.