SAGINAW CHIPPEWA TRIBAL COLLEGE SYLLABUS OF RECORD. ACC-115 Accounting Principles 3 credits

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1 ACC-115 Accounting Principles 3 credits I. Catalog Description: Basic procedures in the accounting cycle including journalizing, taxes, general and special ledger, payroll deduction, assets, depreciation, partnerships, accounting principles, and concepts. II. III. IV. Prerequisites, pre-/co-requisites, co-requisites, recommended: There are no prerequisites for this course, but it is a course required for a business degree. Rationale for Course Level: This course is an introduction to the accounting process including measurement, reporting, and interpretation of principles for assets, liabilities, owners equity, revenues, and expenses. It covers service and merchandising types of businesses. Suggested Textbooks: College Accounting, Chapters 1-27, 21st Edition, ISBN-10: ISBN-13: MindLink for CengageNOW, Ch (ISBN-10: ISBN-13: ) Study Guide and Working Papers, Ch. 1-9 & ISBN-10: ISBN-13: Coolspring Furniture Practice Set for College Accounting (with Student CD-ROM) 20th, Author: Toni Hartley, ISBN-10: X ISBN-13: ZIP Drive Calculator Pencils Notebook V. Student Learning Course Objectives: Institutional Learning Goals: Students will: 1. Demonstrate competency in reading, writing, oral communication, and numerical literacy 2. Be able to evaluate information 3. Consider multiple perspectives from the diversity of human experience Business Program Goals: 1. Students will apply critical thinking skills within a business environment. Level: Beginning 2. Students will solve ethical and legal dilemmas facing management using socially responsible business practices. Level: Beginning 3. Students will recognize the emotional implications of business decisions affecting internal and external stakeholders. Level: Beginning

2 4. Students will communicate effectively in a diverse and global business environment. Level: Beginning 5. Students will apply the dynamics of teamwork in the business setting. Level: Beginning Student learning outcomes: 1. Students will apply generally accepted accounting principles to record common business transactions, to prepare simple financial statements, and to analyze the results of operations, cash flows, and financial position as reported. 2. Students will Use computer technology and applications to record, report, and analyze business transactions and their effects on operating, investing, and financing activities. 3. Students will analyze transaction cycles and accounting processes, evaluate risk, and recommend internal controls for accounting processes. 4. Students will demonstrate skills and abilities relevant to the accounting profession, including effective written and oral communication and working effectively in teams. 5. Students will analyze and communicate the effects of basic tax rules on individuals, partnerships and corporations, and prepare basic tax returns based on research of pertinent authority to answer tax questions. VI. Suggested Course Outline: Planned ly Agenda & Completion Deadlines Course Outline 1 Intro to Class Review Chapters Review Chapters Chapter 16 Accounts Receivable Homework Chapter 17 Notes and Interest Chapter 18 Class Introductions Class Lecture Chapter 1 3 Class Lecture Chapter 4 6 Class Lecture Chapter 16 Class Lecture Chapter 17 Complete P2-8B, P2-9B, P3-13B, & P3-14B Review Chapters 4-6 Take Home Quiz Chapters 1 3 Complete Homework Read Chapter 16 Take Home Quiz Chapters 4 6 Complete Chapter 16 Homework Read Chapter 17 Take Home Quiz Chapters 16 Complete Chapter 17 Homework Read Chapter 18 Take Home Quiz Chapters 17

3 Long-Term Assets Class Lecture Chapter 18 Chapter 19 Partnerships Review for Mid- Term: Chapters Class Lecture Chapter 19 Mid-Term Review Complete Chapter 18 Homework Read Chapter 19 Take Home Quiz Chapters 18 Complete Chapter 19 Homework Read Chapter 20 Mid-Term Chapter 20 Corporations, Organization, and Capital stock Chapter 21 Corporations Taxes, Earnings, Distributions, and the Statement of Retained Earnings Chapter 22 Corporations: Bonds Class Lecture Chapter 20 Class Lecture Chapter 21 Class Lecture Chapter 22 Take Home Quiz Chapters 19 Read Chapter 20 Mid-Term Exam Complete Chapter 20 Homework Read Chapter 21 Take Home Quiz Chapters 20 Complete Chapter 21 Homework Read Chapter 22 Take Home Quiz Chapters 21 Complete Chapter 22 Homework Read Chapter Chapter 23 Statement of Cash Flows Class Lecture Chapter 23 Take Home Quiz Chapters 22 Complete Chapter 23 Homework Read Chapter 24 Begin Data Pack 13 Chapter 24 Analysis of Financial Statements Class Lecture Chapter 24 Take Home Quiz Chapters 23 Complete Chapter 24 Homework Read Chapter 25 Work on Data Pack

4 Chapter 25 Departmental Accounting Review for Final Exam Chapters Class Lecture Chapter 25 Take Home Quiz Chapters 24 Complete Chapter 25 Homework Work on Data Pack Review for Final Exam Final Exam Final Exam Turn in Data Pack VIII. Suggested Course Evaluation: Student Data Set Mid Term Exam Attendance Homework Final Exam Quizzes Total: 220 points 200 points 130 points 100 points 200 points 300 points 1150 points Points Grade A A B B B C C C D D D- <599 F Nonattendance F

5 IX. Bibliography College Accounting, Chapters 1-27, 21st Edition, ISBN-10: ISBN-13: MindLink for CengageNOW, Ch (ISBN-10: ISBN-13: ) Study Guide and Working Papers, Ch. 1-9 & ISBN-10: ISBN-13: Coolspring Furniture Practice Set for College Accounting (with Student CD-ROM) 20th, Author: Toni Hartley, ISBN-10: X ISBN-13: ZIP Drive Syllabus Prepared By: (Signature of Faculty) Typed Name of Faculty, Credentials (Date Syllabus Created/Updated if MCS Review) Syllabus Prepared By: 2015

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