INSTRUCTOR INFORMATION: Instructor Name: Jennifer Spring Sneed, MBA, MSE Adjunct Business Instructor

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1 Principles of Accounting I ACCT 2003 (D1 25) Online Summer I 2015 Course Syllabus Course description: Introduction to financial accounting and the accounting cycle, including the measurement, processing and communication of financial information. Arkansas Course Transfer Index Number (ACTS): ACCT2003 Type of course: Theory Credit hours: 3 INSTRUCTOR INFORMATION: Instructor Name: Jennifer Spring Sneed, MBA, MSE Adjunct Business Instructor address: Division phone number: REQUIRED TEXTBOOK/MATERIALS: Needles, Belverd E., Marian Powers, and Susan V. Crosson. Principles of Accounting, 11 th Ed. Mason, OH: Cengage Learning, ISBN 13: (BEWARE: the international version of the textbook is very different. If you have it, please let me know ASAP) We are changing textbooks in the fall. Electronic Working Papers to accompany Principles of Accounting, 11 th Ed. Optional, but highly recommended. ISBN: Access to a computer with Microsoft Excel 97 or later installed and Internet connection (Students have access to Microsoft Office 2010 Suite by downloading here: Calculator Check the portal and your ASU-Newport student account daily. If you do not check this account often, PLEASE set up a forwarding rule to an you do see daily. If you experience any problems or issues with the Portal or other equipment, please contact Information Technology Services at or CORE COMPETENCIES: Every student graduating from ASU Newport with any Associate Degree will be proficient in the following competencies: Communication Skills (oral and written) 1. Students will demonstrate effective listening, speaking, reading, and writing communication skills. 2. Students will identify an appropriate audience when producing and utilizing listening, speaking, reading, and writing skills. 3. Students will discern the purposes of listening, speaking, reading, and writing skills. Math Skills 1. Students will demonstrate the ability to solve problems using a mathematical process. 1

2 2. Students will show the ability to distinguish between multiple types of equations and apply the correct problem solving procedure. 3. Students will demonstrate the ability to graph equations. 4. Students will display, analyze, and interpret data. Critical Thinking Skills 1. Students will evaluate concepts learned and apply them to assignments that reflect real life scenarios. (Life application) 2. Students will demonstrate the ability to locate and effectively assess value, relevance, authority, and applicability of information. (Information literacy) 3. Students will demonstrate the ability to identify the type of problem and, from multiple problem solving methods, choose the best method for a possible solution to the problem. (Problem solving) Technology Skills 1. Students will demonstrate basic skills required to utilize computer hardware, software, and external devices. 2. Students will display the ability to access and utilize an array of software programs both online and offline. 3. Students will show the capacity to communicate electronically including the sending and receiving of and adding and opening attachments. 4. Students will demonstrate skills necessary to utilize the campus Learning Management System (LMS) to access direct and indirect academic tools and resources. EXPECTED STUDENT LEARNING OUTCOMES & ASSESSMENT: Upon completion of this course, the student will be able to: Demonstrate an understanding of the accounting equation. Ch. 1 4 homework assignments, discussions, and exams; Corporate Report Project Apply the principles of the double entry accounting system. Analyze and record business transactions, including adjusting and closing entries. Ch. 2-4, 6, 9-11 homework assignments, discussions, and exams Ch homework assignments, discussions, and exams Prepare and review basic financial statements. Ch. 5 & supplement, 7-9 homework assignments, discussions, and exams; Corporate Report Project Demonstrate an understanding of the fundamentals of internal control. Chapter 7 homework assignments, discussion, and exam TEACHING/LEARNING METHODS: As an online course, the student is responsible for reading all material relative to each assignment. Under the Coursework link from the homepage, there are links to different formats that present the lesson for each chapter in the textbook. These include study guides, chapter outlines, audio lecture files, video demonstrations, quizzes, and PowerPoint presentations. From page 192 of the ASU-N catalog: Because an online course environment is a different structure than the traditional classroom environment, an online student must have some particular skills. The student must be highly motivated and self-disciplined. It is important for online students to have good reading skills and the ability to understand computers and follow written instructions in order to be successful in an online course. 2

3 Participation is the core element in an online course. Because there is no physical classroom setting, interaction with other students and the instructor take place through the discussion board, announcements, , and chat rooms. Unlike the classroom, instructors will not be able to tell if you are confused or if clarification is needed by facial expressions or body language, therefore online students must ask questions. METHODS OF EVALUATION/GRADING: The total possible number of points that can be earned in Principles of Accounting I is 1300 points. Points are assigned as follows: Homework Participation Tests Corporate Report project Final exam TOTAL 280 pts. (10 points per problem per chapter) 180 pts. (20 points each chapter/week, see rubric) 400 pts. 240 pts (details will be posted in first few days of class) 200 pts pts. Points on all work will be recorded and totaled to determine a percentage earned out of total points possible. Thus to derive your grade, the following formula will be used: Total student s earned points/1300 = % grade. This percentage will determine the letter grade, based on the scale provided below. GRADING SCALE: A = % B = 80 89% C = 70 79% D = 60 69% F = 59% and below MISSION STATEMENT: ASU-Newport provides an accessible, affordable, quality education that transforms the lives of our students, enriches our communities and strengthens the regional economy. AMERICANS WITH DISABILITIES ACT (ADA): The Vice Chancellor for Student Affairs is the college s compliance coordinator for Section 504 of the Rehabilitation Act of 1972, and the Americans with Disabilities Act (ADA). Any student who requires special services should contact the Vice Chancellor for Student Affairs. ACADEMIC INTEGRITY POLICY: Dishonesty in any form including plagiarism, turning in assignments prepared by others, unauthorized possession of exams may result in the student receiving an F and/or being suspended from the university. For further information, please see ASU-N catalog, pages STUDENT CONDUCT: Students should access the online course materials on a daily basis in order to keep up with any announcements that may be made during the semester. As such, students are responsible for all material and information available online. Online courses are an excellent avenue for students seeking a quality education in a selfdirected environment. This course is constructed for students who are self-disciplined, detail-oriented, and computer literate. Because the course is self-directed, students must follow a detailed schedule and stay abreast of announcements and important course information. Students have the responsibility of completing all course requirements by the due dates set by the instructor. ADVISING STATEMENT: Students are encouraged to remain in close contact with their academic advisor in order to assess degree progress and to ensure the timely completion of programs of study. COURSE OUTLINE: I. Accounting as an Information system A. Uses of accounting information and the financial statements B. Analyzing business transactions 3

4 II. III. C. Measuring business income D. Completing the accounting cycle Extensions of the Basic Accounting Model A. Financial Reporting and Analysis B. The Operating Cycle and Merchandising Operations Measuring and Reporting Assets and Current Liabilities A. Internal Control B. Inventories C. Cash and Receivables D. Current Liabilities and Fair Value Accounting E. Long-term assets INSTRUCTOR S COURSE POLICIES TESTS: Forty-six percent (46%) of the final grade will be determined by test scores. Tests will be given via the portal: portal.asun.edu. Students should be aware of the cut-off time for each test and be prepared to have the test completed by that time to complete the semester in a timely fashion. The chapter tests will close at 11 pm each Sunday the test is due. The problems on the tests will be similar to those assigned for homework and from the same learning objectives within the chapters. Tests can include multiple choice and true/false. Practice quizzes and a study guide are available for each chapter as a study tool for the chapter tests through the course links. HOMEWORK: Each chapter s homework assignments are due every Wednesday and Saturday by 11 pm. Feel free to work ahead at your own pace. I will make every effort to have the entire semester s assignments posted early. The problems should be worked in your working papers or Excel/Word and the files submitted in the portal. Problems assigned for homework credit will be checked for completion, including user insight questions, and honest effort. A possible score of 10 points will be given for each problem. Make sure you close your file before uploading it. Otherwise, I won t be able to open the file to grade it. Homework that is not turned in by the deadline can be dropped by one letter grade initially. Being dropped by more letter grades are at the instructor s discretion. PARTICIPATION/DISCUSSION: Collaboration forums are where we will primarily communicate and you ll get your points each week. You can get there by clicking the Collaboration link on the left in the portal, then forums. All of our discussions will take place there. Check daily for updates and posts. See grading rubric at end of syllabus. Introduce Yourself Once you are logged into the course, please post a brief biography so that your classmates can get to know you (where you are from, where you work/have you worked, what your major is, what do you hope to do with your education, information about your family that you wish to share, hobbies, etc.). Please post by Wednesday, June 3rd. This will also keep you from being reported as a no-show the first week of class! Questions for the Instructor If you have questions about the course, course assignments, or related issues, please post such questions in the Questions Forum located on the collaboration website. Unless you have an issue of a personal nature, it is highly preferred that you use the Questions Forum because it is highly likely that other classmates have the same concern. me concerning any course material or course requirements that you do not understand. It is imperative that communication lines are always open. Discussion Questions I will post discussion topics each week. Thoughtful contributions are expected with complete sentences and correct grammar. You are a college student and I expect no less. I don t want you copying text from the book or anywhere else. I want to know your thoughts and will award points accordingly. The topics will close each Wednesday and Saturday at 11 pm. 4

5 Below are a few guidelines that should be adhered to at all times when using the Discussion forum. Messages that contain advertisements, solicitations, etc. are strictly forbidden. Review the discussion threads thoroughly before entering the discussion. Please try to maintain threads by using the "Reply" button rather starting a new topic. However, if you have a new topic, then by all means start a new thread. Do not make insulting or inflammatory statements to other members of the class. Be respectful of other s ideas. Be patient and read the comments of other group members thoroughly before entering your remarks. Be positive and constructive in group discussions. Respond in a thoughtful and timely manner. MAKE UP TESTS: Students should be aware of the cut-off time for each test and be prepared to have the test completed by that time. The tests will close at 11 pm each Sunday they are due. If you have a conflict, please let me know so we can arrange another time to take it. I will need to go in and reopen the exam. BONUS/EXTRA CREDIT: During the course of the semester, some instances will arise for extra credit or bonus points. Make sure to check the portal daily to keep up-to-date. STUDENT RESPONSIBILITIES: A student s success in this class depends to a large extent on his/her commitment to devoting the time necessary to complete the assigned work. Every effort should be made to complete all assigned work and take all tests and quizzes on time. If a student is looking for an easy course, Principles of Accounting I is not it. Also, if, at any time after logging in to Principles of Accounting I, a student decides that this is not the course he or she wanted to take, the student must contact the ASUN Admissions office ( ) to properly withdraw from this course. Not doing so will result in the student receiving an F in this course for the semester. DO NOT assume that if you never attend you will automatically be dropped. AVAILABLE SUPPORT SERVICES: Study materials and tutors may be available in the Learning Center. Help is also available from the instructor. INCLEMENT WEATHER POLICY : ASU-Newport remains open for academic classes and all other services during inclement weather except in extreme circumstances determined solely by the Chancellor of the college. For the latest updates consult the My ASUN Portal: portal.asun.edu. Regional and local news media will also publicize the cancellations and/or delays. Students are encouraged to use good judgment in deciding whether to drive to campus during inclement weather. In those cases where the decision is made not to travel to campus under this policy, it is the responsibility of the student to immediately contact each of his/her instructors upon return to explain the circumstances and to determine the need to complete any missed assignments.. Employees or students electing to travel should exercise extreme caution, but are reminded that no travel is mandatory during the time the college is closed due to inclement weather. Due to our class being online, we will continue as scheduled and individual cases will be evaluated by the instructor. LINKS TO STUDENT AFFAIRS: ASU-Newport provides a number of different services to assist students in areas that directly impact their academic success. The following direct websites will help you get in touch with those services that may be needed during your time as an ASUN student. Student Services: Counseling: Financial Aid: Career Services: Student Life: Career Pathways: 5

6 University Police: Computer Services: DISCLAIMER: This syllabus represents a best plan for the course, but as with most plans, it is subject to changes made necessary by time, space, and personnel constraints. Any changes in this syllabus will be announced to the class at the appropriate time. 6

7 Rubric for Asynchronous Discussion Participation Asynchronous discussion enhances learning as you share your ideas, perspectives, and experiences with the class. You develop and refine your thoughts through the writing process, plus broaden your classmates understanding of the course content. Use the following feedback to improve the quality of your discussion contributions. Criteria Frequency Initial Assignment Posting Follow-Up Postings Content Contribution References & Support Clarity & Mechanics Unacceptable 0 Points Participates not at all. Posts no assignment. Posts no follow-up responses to others. Posts information that is off-topic, incorrect, or irrelevant to discussion. Includes no references or supporting experience. Posts long, unorganized or rude content that may contain multiple errors or may be inappropriate. Acceptable 6 Points Participates 1-2 times on the same day. Posts adequate assignment with superficial thought and preparation; doesn t address all aspects of the task. Posts shallow contribution to discussion (e.g., agrees or disagrees); does not enrich discussion. Repeats but does not add substantive information to the discussion. Uses personal experience, but no references to readings or research. Communicates in friendly, courteous and helpful manner with some errors in clarity or mechanics. Good 14 Points Participates 3-4 times but postings not distributed throughout week. Posts well developed assignment that addresses all aspects of the task; lacks full development of concepts. Elaborates on an existing posting with further comment or observation. Posts information that is factually correct; lacks full development of concept or thought. Incorporates some references from literature and personal experience. Contributes valuable information to discussion with minor clarity or mechanics errors. Excellent 20 Points Participates 4-5 times throughout the week. Posts well developed assignment that fully addresses and develops all aspects of the task. Demonstrates analysis of others posts; extends meaningful discussion by building on previous posts. Posts factually correct, reflective and substantive contribution; advances discussion. Uses references to literature, readings, or personal experience to support comments. Contributes to discussion with clear, concise comments formatted in an easy to read style that is free of grammatical or spelling errors. "Asynchronous" means things don't happen at the same time. A verbal discussion happens "synchronously" and so does a real-time chat. However, asynchronous discussion does not happen at the same moment but at different moments and over extended time. and discussion boards are asynchronous communications. 7

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