PRINCIPLES OF FINANCIAL ACCOUNTING/ACC 120 N1WA FALL SEMESTER 2015

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1 PRINCIPLES OF FINANCIAL ACCOUNTING/ACC 120 N1WA FALL SEMESTER 2015 Instructor: Ray Oxendine, MBA, CPA Office Location: Building 17 Room 105 Office Hours: TTH 9:10 am to 10:00 am Other times by appointment Class Schedule: M 7:00 pm 9:50 pm & W 7:00 pm 8:50 pm Breaks: M 8:20 pm 8:30 pm W 8:00 pm 8:10 pm Text: Accounting; Warren, Reeve, Duchac; South-Western Cengage Learning; 25 ed.; copyright (ISBN: ) Website: Use the text website to download practice quizzes, excel templates and other resources to make your work more efficient. Description: This course introduces business decision-making accounting information systems. Emphasis is placed on analyzing, summarizing, reporting, and interpreting financial information. Upon completion, students should be able to prepare financial statements understand the role of financial information in decision-making and address ethical considerations. Special Needs Information: Students with special needs related to a diagnosed disability should contact Tommy Rains, Coordinator of Disability Services; Building 8, Room 104 ( , in student services for assistance. BCC Disability Services Handbook: Tutoring Services: Free on campus tutoring sessions are available in the Learning Enhancement Center. Please ask your instructor for a referral. You can also take advantage of our online tutoring, Upswing at bladencc.upswing.io Prerequisites: None Goals / Student Learning Outcomes: Students will be able to demonstrate competency in the following areas: 1. Analyze components of the Accounting Equation. 2. Apply Generally Accepted Accounting Principles. 3. Complete the Accounting Cycle. 4. Prepare Financial Statements and Reports Page 1

2 REQUIREMENTS & EVALUATION Tests... 60% Final... 10% Homework... 25% Attendance... 5% A = B = C = D = F = Below 60 Academic Integrity: In addition to good academic performance, students should exhibit honesty and integrity. If there is any question that academic honesty and integrity are not honored, students may be required to redo assignments in the presence of an instructor-selected monitor. Proof of dishonesty, including plagiarism, will make students subject to disciplinary action. Please consult your college catalog for more information. GROUND RULES 1. Course Attendance: Be aware that attendance could affect your financial aid. Class attendance of 100% is expected. o If contact is not made prior to the 10 percent point of the course, then the student will be dropped from the course with a grade of NA. o If absences exceed 20% of all scheduled contact hours, the student will be dropped from the course with a grade of W or WF depending on the official withdrawal date. o If absent from class for two consecutive weeks, the student will be dropped from the course with a grade of W or WF depending on the official withdrawal date. o Each absence will result in a 3-point reduction per day in the student s attendance grade. Late occurrences will result in a 1-point reduction per day in the student s attendance grade. See the college catalog for current policy concerning class attendance, tardiness, drop / add periods, etc. 2. Course Assignments Late assignments will be accepted at the discretion of the instructor. However, no late assignments will be accepted during final exam week. The student will be responsible for completing, saving and submitting assignments in the specified file types. Any other format will not be accepted. The student will be responsible for completing the assignments and will be expected to fully understand the material. Completion of all assignments is a requirement for successful course completion. Page 2

3 It is not the responsibility of the instructor to advise the student of missed work during the semester or the last week of the semester. If the student misses or arrives late to a lecture / lab, the student is responsible for the material presented and any announcements made that day. The instructor will not provide notes for missed classes. The student must get assignments and materials from another student. 3. Course Quizzes and Exams Quizzes, tests, and exams must be taken on the scheduled date; otherwise a grade of zero will be assigned. Any exceptions to this policy must be the result of a documented emergency or prior arrangement with the instructor. Make-ups must be taken within one week of the originally scheduled test date and will be assessed a three (3) point deduction from the exam grade for each day that the exam is late. It is the responsibility of the student to make necessary arrangements with the instructor to take the make-up test or exam in the appropriate time frame. Final exams should be taken on the date specified in the exam schedule, unless a conflict occurs. Please notify the instructor of any problems with the scheduled final exam date. Warning: Sharing one's electronic signature (username/password) with another individual is an act of academic dishonesty. R U Thnkn? Think Smarter BCC Quality Enhancement Plan The BCC Quality Enhancement Plan (QEP) is designed to enhance student learning and improve students problem solving skills. Faculty and staff will provide instruction and resources that promote critical thinking. Students will be introduced to the 4 P Problem Solving Action Plan to use when completing assignments and solving a variety of problems. The goal of the QEP is for students to demonstrate the use of problem solving and critical thinking skills in academic, professional, and personal environments. FALL SEMESTER 2015 Faculty Return August 3 New Student Orientation August 6 Final Fall Registration August Semester Begins/First Day of Classes August 17 Last Day to Add a Class August 19 Last Day to Drop a Class and Request a 75% Refund August 25 Labor Day Holiday (College Closed) September 7 Last Day to Drop a class with a W Grade (First 8 week classes) September 9 Fall Break (Curriculum Students and Faculty) October 5-7 First 8-week classes End October 9 Second 8-week classes Begin October 14 Page 3

4 Registration for Spring Semester Classes (No classes) November 3 Registration for Spring Semester Classes November 3-6 Last Day to Drop a Class with a W Grade (Second 8-wk classes) November 11 Thanksgiving Holidays (College Closed) November Winter Classes Begin (4 weeks) December 7 Reading Day (No Classes) December 9 Final Exams December Last Day to Drop a Class with a W Grade for Winter classes December 18 College Closed December Winter Classes End January 1 This course is a web-assisted seated course which can be accessed via the Moodle link on the college web page, Here you will find a link to Moodle & Student help section at the top of the page covering Video Tutorials, Frequently Asked Questions, and other helpful information. In the web assisted section of this course you will access a Syllabus, Contact Information, and News Forum. Please go here for information on Inclement Weather, College Closing, and Class Cancelations etc. If you experience system password issues with Moodle, , or Webadvisor, make sure to reset your password using the password reset on the front page of Moodle moodle.bladencc.edu. If you cannot resolve your password issues on your own, please contact the 24/7 helpdesk at PRINCIPLES OF FINANCIAL ACCOUNTING ACC 120-N1WA Course Schedule WEEK DATE ACTIVITY *TEST 1 Aug 17 & 19 Chapter 1 - Introduction to Accounting and Business 1 2 Aug 24 & 26 Chapter 2 - Analyzing Transactions 3 Aug 31 & Sep 2 Chapter 3 - The Adjusting Process Chap Sep 7 Labor Day (College Closed) 4 & 5 Sep 9 & 14 Chapter 4 - Completing the Accounting Cycle 5 & 6 Sep 16 & 21 Chapter 5 - Accounting Systems Chap & 7 Sep 23 & 28 Chapter 6 - Accounting for Merchandising Businesses Page 4

5 7 Sep 30 Chapter 7 - Inventories Chap Oct 5, 6, 7 Fall Break (College Closed) 9 Oct 12 Chapter 7 - Inventories 9 & 10 Oct 14 & 19 Chapter 8 - Sarbanes-Oxley, Internal Control and Cash 10 & 11 Oct 21 & 26 Chapter 9 - Receivables Chap & 12 Oct 28 & Nov 2 Chapter 10 - Fixed Assets and Intangible Assets 12 & 13 Nov 4 & Nov 9 Chapter 11 - Current Liabilities and Payroll 13 & 14 Nov 11 & 16 Chapter 12 - Accounting for Partnerships and Limited Liability Companies 14 & 15 Nov 18 & 23 Chapter 13 - Corporations: Organization, Stock Transactions, and Dividends 15 Nov 25 Chapter 13 - Corporations: Organization, Stock Transactions, and Dividends 15 Nov 26 & 27 Thanksgiving Holidays (College Closed 16 Nov 30 & Dec 2 Chapter 14 - Long Term Liabilities: Bonds and Notes 17 Dec 7 Chapter 14 - Long Term Liabilities: Bonds and Notes 17 Dec 9 Reading Day No Classes 18 Dec 16 Final Exam 7:00 p.m. to 8:50 p.m. *Test will be given 1 st hour of class (Exception December 7) Chap 9-11 Chap Page 5

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