SANTA ANA COLLEGE Accounting 101 (Sec# 79427) FINANCIAL ACCOUNTING SPRING 2014 MW 10:15AM to 12:20 PM Room A-211
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1 SANTA ANA COLLEGE Accounting 101 (Sec# 79427) FINANCIAL ACCOUNTING SPRING 2014 MW 10:15AM to 12:20 PM Room A-211 Instructor: Professor Gitonga Kanampiu ( preferred) Instructor is available to assist students immediately after class if needed M/W 1. COURSE DESCRIPTION: Financial accounting for the business administration transfer student. The course includes study of the accounting cycle, asset and liability accounting, corporations, financial statements and principles. 2. Graded ASSIGNMENTS: Each chapter has the following types of GRADED assignments. DUE dates are 8:00 am of that morning unless otherwise stated. All chapter quizzes will be given in class from 8:00 am to 10:05 am on the dates scheduled. 1. Homework problems (exercises & problems from the end of the chapter) - are 25 points maximum and partial points are available. These are usually due after the Chapter is covered. Homework problems are not accepted AFTER the due date. 2. Learn Smart (pre-lecture activity) 5 points of EXTRA CREDIT. These are 30 to 40 minute activities that test you on BASIC concepts from the chapter. These should be done after you have read the chapter to test your retention. The Learn Smart activities are due BEFORE the class lecture of that chapter. In addition to the Learn Smart assignments (discussed above); there may be ADDITIONAL extra credit opportunities throughout the semester. Each will be announced and discussed during class as they become available. 3. This syllabus may be updated at the discretion of the instructor and a new one may be provided based on the circumstances. 4. SLO There will be a brief assignment to test your understanding of the basic concept of financial accounting.this assignment is prepared by the school district and will be administered at the end of the class. I will award 5 points Extra Credit for participating in this assessment. 3. Practice ASSIGNMENTS: 1. Interactive lectures for the chapter PRACTICE ONLY. These are animated, narrated slides and very helpful for your review. If you don t find the time to get them done, at least use them to study! 2. Practice Quizzes Take these before your real quiz as practice. Remember, these practice questions don t help you unless you DO them and then ask me questions if you don t understand. 4. QUIZZES and EXAMS: Quizzes: There will be 1 chapter quiz for all 12 chapters and each are worth 30 points. I will drop the 2 lowest grade quizzes of the 12 so the total points for quizzes for the semester will add up to 300 points (10 x 30 points). These quizzes are usually scheduled after completion of each chapter. These quizzes may be taken only ONCE, there are 10 questions and are timed for 20 minutes. Depending on our schedule over the semester, the quizzes may be taken in class, on campus or at home. You will be allowed 1 3 by 5 index card with HAND WRITTEN notes for each quiz if taken in class. Also, IF YOU ARE ABSENT on the day of the quiz you MAY NOT take the quiz from home unless you have permission from me in advance. If you do take the quiz without my advance consent, it will not count. Exams: There will be THREE 250 point EXAMS (Chapters 1-4, Chapter 5 8 and Chapters 9-12). The exams may be in the form of definitions, computations, short essays, T/F, or M/C, questions for total of 250 points. TWO 3 by 5 index card with HAND WRITTEN notes will be allowed during the exams. All exams will be given IN CLASS on designated dates/times. Make-up exams are allowed only under extreme circumstances. Please bring a calculator & pencils, or pens 4. GRADING POINT SCALE: Attendance and Class Participation Group Project(s) Homework Completion Chap 1 12 Chap Quizzes Best 10 out of 30 points 40 Points 110 Points 300 Points 300 points 3 Exams (Chapter 1-4, 5-8, 250 each 750 points Total A= 1,500-1,350; B= 1,349 1,200; C= 1,199 1,050; D= 1, ; F= 899 & Below 1,500 Points
2 5. Group Project There will be a group project in this class worth 110 points. The project will be announced in class. Details on the components of the project will be announced in class, as needed ( e.g. Ethics component, e.t.c.). 6. Keep track of your own grades. Preferably on an excel schedule 7. COURSE MATERIALS: Textbook FINANCIAL ACCOUNTING, SECOND Edition, Spiceland/Thomas/Herrmann With Connect Plus (packaged w/ textbook); McGraw Hill Publishing. The bundled package from the bookstore If you cannot buy the book right away, you can still work on all of your assignments since you will have free access to Connect Plus for the FIRST 3 WEEKS OF CLASSES. As soon as you have your access code (before your free trial runs out) you will need to enter your registration code for Connect Plus. Please DO NOT lose your codes. Do not discard the packaging that comes with your textbook it contains your code! If you purchase a used textbook, you can purchase a registration key online from You can also purchase an ebook with Connect Plus. $49.99 Connect only $ Connect Plus (includes ebook) $ Book plus Connect Plus 8. ACADEMIC HONESTY POLICY/ACCOMODATION/Cell phones Academic dishonesty or cheating is defined as an intentional act of fraud in which a student seeks to claim credit for the work or efforts of another without authorization. This includes assisting other students in acts of dishonesty or coercing students into acts of dishonesty, whether it is in coursework or on exams. There is absolutely NO tolerance for cheating in this class. Any student caught cheating or assisting another student in the act of cheating, will receive an F grade for the assignment. A student with a disability, who would like to request an academic accommodation, is responsible for identifying herself/himself to the instructor and to the Disabled Student Programs and Services (DSPS). To make arrangements for academic accommodations, contact the Disabled Student Office in Johnson Center, U-103, or phone (714) , TTY (714) for a referral to the appropriate DSPS Department. To insure consideration for other participants in our class please turn off your cell phones while in the classroom. If you are oncall for emergencies (medical, childbirth, etc.), please let me know at the beginning of the class. The first time you forget, you will be forgiven. The second time you will be asked to leave for the rest of the class session. 10. ATTENDANCE: EVERYONE begins the semester with FULL 40 POINTS. You are expected to attend all class sessions. College policy states that a student may be dropped for nonattendance. Students are responsible for officially withdrawing from classes they do not plan to complete. Under extenuating circumstances, a student may be reinstated by contacting the instructor. Extenuating circumstances include verified cases of accident, illness, or death in the family and other conditions that are beyond the control of the student. Attendance and promptness is a large part of your participation grade as well as PARTICIPATION! Attendance will be taken each class and points will be deducted for absences AND tardiness. These are 40 points given to you! Don t lose them! 11. Student Learning Outcomes for Financial Accounting a) Communicate comprehensive understanding of accounting concepts and GAAP principles. b) Apply financial accounting concepts to a variety of accounting & business problems. c) Comprehend accounting skills and knowledge sufficient to develop financial statements. d) Analyze financial statements. e) Record and communicate business transactions. f) Respect and work with other students from diverse backgrounds to achieve common objectives individually and in group settings. g) Discuss ethical dilemmas presented in the case studies and in current events. h) Demonstrate responsibility and personal growth through appropriate behavior, meeting deadlines, personal initiative and quality of work. i) Participate in team building and enhance interpersonal skills. j) Understand the importance of professional appearance and behavior to achieve success in business.
3 11. Student Drops Withdrawal from this class is YOUR responsibility. However, I will drop students from the roster throughout the semester for the following reasons: a) Missing significant amount of classes (2 weeks or more) b) Missing an exam c) Not responding to my s requests regarding your participation status after a reasonable amount of time. d) 1 st Day No Show - It is the policy of RSCCD to drop any student who does not show up on the first day of class. MAY 11, 2014 is the drop deadline for Spring 2014 (with a W). 12. My feedback and responses I work very hard to ensure that you have the BEST POSSIBLE LEARNING ENVIRONMENT. I expect you to ask questions regarding the content of the material we will cover. In order for me to be MOST responsive, please adhere to the following guidelines: a) Be sure to ask very specific questions and if the question is from HW or elsewhere post your entire problem (screen shot). b) Do NOT POST the entire question and say I don t know how to do this. Ask something specific from that question e.g., I do not understand how to solve the predetermined overhead rate asked in (a). I need to see that you attempted to solve the problem and gave it with some effort. c) Generally, I will get back to you within 24 hours unless it is a weekend or a holiday. I will NOT be working on weekends so if you ask a question Friday night I may not get back to you until Monday morning. Also, I do try to log off by 8pm on week nights so if you have questions, try to ask BEFORE then. Assignment, Quiz and Exam Dates (subject to change) Chapter Assignment name maximum points Due dates (due beginning of class) 1. Accounting Information & Read 2/10 Decision making Learn Smart 5 EC 2/12 Homework 25 2/12 Quiz 30 2/12 2. The Accounting Information Read 2/19 System Learn Smart 5 EC 2/19 Homework 25 2/24 Quiz 30 2/24 3. The Financial Reporting Read 2/26 Process Learn Smart 5 EC 2/26 Homework 25 3/3 Quiz 30 3/3 4. Cash & Internal Controls Read 3/5 Learn Smart 5 EC 3/5 Homework 25 3/10 Quiz 30 3/10 Review & Practice 3/17 Exam 1 (Chapters 1 thru 4) 3/19
4 Chapter Assignment name maximum points Due dates (due beginning of class) 5. Receivables & Sales Read 3/24 Learn Smart 5 EC 3/24 Homework 25 3/26 Quiz 30 3/26 6. Inventory & COGS Read 3/31 Learn Smart 5 EC 3/31 Homework 25 4/2 Quiz 30 4/2 7. Long-Term Assets Read 4/14 Learn Smart 5 EC 4/14 Homework 25 4/16 Quiz 30 4/16 8. Current Liabilities Read 4/21 Learn Smart 5 EC 4/21 Homework 25 4/23 Quiz 30 4/23 Review for Exam 2 4/23 Exam 2 (Chapters 5 thru 8) 4/28 9. Long term liabilities Read 4/30 Learn Smart 5 EC 4/30 Homework 25 5/5 Quiz 30 5/5 10. Stockholder s equity Read 5/7 Learn Smart 5 EC 5/7 Homework 25 5/12 Quiz 30 5/ Statement of Cash flows Read Part A & B 5/14 Learn Smart 5 EC 5/14 Homework 25 5/19 Quiz 30 5/19 12 Financial statement analysis Read 5/21 Learn Smart 5 EC 5/21 Homework 25 5/28 Quiz 30 5/28 Group Presentations at 8:00 am 5/28 Review for Exam 3 6/2 Exam 3 (Chapters 9 thru 12) 6/4 SLOs 6/4
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