BUA 201 Online Course Syllabus Fall 2016
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1 BUA 201 Online Course Syllabus Fall 2016 Instructor Wayne C Ingalls, CPA, MBA r of Accounting, Emeritus This course requires the use of Microsoft Excel. Do not use the Open Office version. UMaine students may download for free the Microsoft Office suite at A broadband internet connection is necessary to view the required online lectures. This course is presented using Blackboard virtual classroom. ( BUA 201 is a business core course; therefore, all business majors must achieve a grade of C- or better in this course. Failure to earn a C- on the second attempt will result in dismissal from the business school. Course Description This course is an introduction to the concepts, conventions and terminology associated with the use of financial accounting information for decision making. The emphasis is on acquiring an understanding of how business transactions are processed thru the accounting cycle to produce reports such as: the income statement, balance sheet, statement of stockholder's equity, and statement of cash flows and the use of these reports and other accounting information to aid in decision making. Program Goals The Maine Business School has established six program goals. This course addresses the following goals: 1 Problem solving: Students will demonstrate problem-solving skills, supported by appropriate quantitative and qualitative analysis as required by the assigned homework problems and quizzes. 2 General Business Knowledge: Students will demonstrate a mastery of basic business theory, principles, & knowledge in core business disciplines. These concepts will be evaluated throughout the semester with successful completion of quizzes, exams and assigned problems. Course Objectives: The objectives for BUA 201 are to provide students with an opportunity to understand: 1. The basic concepts, conventions and terminology used in financial accounting. 2. How business transactions are recorded, classified, summarized and reported. 3. How the accounting cycle process and double entry system works. 4. How business transactions affect the accounting equation, financial position, results of operations and cash flows. 5. That accounting provides information important for decision making. 6. That accounting information has limitations to its usefulness. 8. How to prepare, read, analyze and interpret financial statements. Academic Integrity: As a student at UMaine it is important that you know about the University of Maine policy on academic integrity. Violations of student academic integrity includes any actions, which attempt to promote or enhance the academic standing of any student by dishonest means (e.g. cheating, plagiarism, fabrication and academic misconduct). Students may be accused, charged and penalized for any violations as appropriate. Please refer to the UMS Student Conduct Code of definitions and procedures. The academic integrity standards for this course include treating the online quizzes, midterm and final exams like any traditional live exam, which means you are required to do your own work as no help (consultations, copying etc.) from anyone or any source is permitted. If you have any questions regarding these requirements, please contact me. If you have any questions about the academic process, please contact the Student Services Coordinator.
2 Textbook Financial Accounting, Tools for Business Decision Making, Kimmel, Weygandt & Kieso 8th Edition is the required textbook. No other edition will do. Any of the three textbook options will be acceptable including the E book, Loose-leaf or standard version. Wiley Plus is not required for this course. The student textbook website is located at The standard text ISBN is: 13: Blackboard Virtual Classroom We will make extensive use of the communications tools available within Blackboard. The communication tools include private s to me or other students enrolled in the course. The course entry page defaults to an announcement tool which displays important current information. A discussion board is available should you have technical questions concerning the course materials. Once you post your questions others students are encouraged to respond. I monitor the board to make sure all the information is proper. I expect you to respond promptly to my private s. This means you need to log in frequently; at least every other day Course Requirements Attendance As mentioned above it is important to log in frequently and precede with the course requirements as suggested for each chapter. Although the work is always due each Sunday PM., do not wait until Sunday to complete all the work. Ideally the majority of the work should be completed by Thursday afternoon in order to take advantage of the accounting help lab. Spread the work out during the week in order to better absorb all the details. Success in the study of accounting is paying attention to details. The accounting help lab is available Mondays thru Thursday should you need help with the material. The exact times and location will be posted on the announcements page in Blackboard. Required Archived s Each chapter has online lecture that take the place of traditional classroom meetings and therefore is required. The average lecture is 40 minutes in length and is presented on You Tube. Because of the lecture length you may want to use two or more sessions to view the entire lecture. Because of the importance of the lecturers they are required and I track who has watched them. Problems assignments for each chapter must be turned in on the due dates for proper credit. All assignments will be submitted electronically using the assignments feature in Blackboard. Do not use First Class or other to send the homework as doing so creates substantial grading problems. All required problems will have an Excel template provided for you to use in completing the assignments. Therefore you will need the full version of Excel not the Excel viewer. The Excel template is found under the course content tab for each chapter. Download the template BEFORE starting the assignment. Once the template is downloaded be sure to rename the file using your last name, first initial and chapter number. For example the chapter 1 template should be saved as IngallsWC1. If you are using a public computer cluster be sure to save the file to a removable disk. ONCE YOU HAVE DONE THIS IT IS VERY IMPORTANT THAT YOU DELETE THE FILE (TEMPLATE) FROM THE PUBLIC CLUSTER COMPUTER. inations Two examinations will be given during the semester to include a midterm exam and a final exam given during finals week. These exams will be taken online on the dates indicated on the course calendar below. The exams will consist of two parts one for problems and the other for multiple choice questions. The multiple choice part will be a timed event to be available during the specific date indicated on the course calendar below. Please arrange your schedule accordingly. You are allowed to use your textbooks and your completed homework assignment as resources for the exams. However no help from anyone is permitted. I will consider collaboration with others to be an act of cheating. zes There will be a multiple choice/true false quiz for each chapter assigned. The quiz will be timed with a single attempt and made available from Thursday thru Sunday. The quizzes must be completed by 11:59 PM Sunday. Once the deadline passes no other opportunity to take the quiz will be made available.
3 Grading Midterm ination Final ination Problems Online zes Total Course Points 250 Points 250 Points 250 Points 250 Points 1000 Points A reduction in points may be made for failure to view the online lectures. I use the plus minus system for assigning grades. All homework assignment, quizzes and exams MUST be completed and submitted by the due date listed on the syllabus course calendars. Failure to complete the assignments will result in a zero grade, a one point reduction in your final class average for each assignment not submitted and your final course average will not be rounded up in calculating your final letter grade for the course. You are responsible for checking your grades posted on Blackboard each week, usually by Tuesday or Wednesday, and notifying me within a week of the due date of any problems or concerns. Course Requirement Summary In a nutshell: Read the text, view the videos, prepare the homework, take the quiz and submit all work by Sunday PM. In addition, check your grades each week and notify me promptly of concerns. RESOURCES TO ASSIST YOU 1. Peer Tutoring Here is the link to the Tutor Program. It is a great resource if this class is challenging for you Optional Accounting Lab The lab is held every Monday Tuesday, Wednesday and Thursday on the Orono campus. An upper level accounting student will be available to assist you with homework, exam prep, and any questions that you may have. This is free, and a great resource. Time and place will be posted on Blackboard announcements. 3. Communication tools in blackboard Remember that blackboard has announcement, discussion board, and private tools. I appreciate any help you might provide others with the homework assignments using the discussion board. Accommodations: If you need course adaptations or accommodations because of a disability, please contact Disability Support Services (East Annex, ) as early as possible in the semester. I will be of as much assistance as possible. Do not hesitate to do this if you qualify, it is a great resource. Contingency Plan: In the event of an extended disruption of normal classroom activities, the format for this course may be modified to enable its completion within its programmed time frame. In that event, you will be provided an addendum to the syllabus that will supersede this version. See the 2016 Calendars that follow for assignments and due dates. This information is also available under the folder for each chapter located under course content tab in Blackboard.
4 August 2016 September All course assignments are located under Course Content tab in Blackboard 29Class begins Read Chapter 1 Kimmel Textbook 30View r Chapter 1 This is Required! 31Work on homework chapter 1 Notes: READ THE COURSE SYLLABUS All course assignments and other materials are located under the tab Course Content by chapter in Blackboard. Accounting lab will start next week-monday thru Thursday. Time to be determined. Remember to rename you Excel homework assignment file as instructed in the syllabus. Very important!
5 September 2016 October Continue 2. Continue 3 Check your grade Chapter preparation postings on 1 is available Last day to Blackboard add classes. each week. 4 and quiz Chapter 1 today Read 6 View Chapter 2 Lectur Text e Chapter Visit 2THIS IS Accounting REQUIRED! lab if needed 7 Work on Chapter 2 Visit Accounting lab if needed 8 Continue 9 Continue Chapter preparation 2 Available Post questions on discussion forum 10 Check your grade postings on Blackboard each week. 11 / Chapter 2 due by11:59 Last day to drop class 18 & Chapter 3 12 Read Chapter 3 19 Read Chapter 4 13 View Chapter 3 20 View Chapter 4 14 Work on Chapter 3 21 Work on Chapter 4 15 Continue 16 Continue Chapter preparation 3 Available 22 Continue 23 Continue Chapter preparation 4 Available Classes dropped on or before 9/29 will not appear on transcript Read & Chapter 5 Chapter 4 27 View Chapter 5 28 Work on Chapter 5 29 Continue 30 Continue Chapter preparation 5 Available Notes: Account Lab M T W T Time TBD
6 October 2016 November & Chapter 5 3 Midterm Problem Portion of Available 4 Prepare solution to midterm problem 5 Prepare solution to midterm problem 6Midterm portion of midterm exam due by 11:59 PM 7 Have a 8 nice break! Grades for midterm posted soon Fall Break Begins 11 Fall Break 12 Study for Multiple Potion of Midterm 13 Study for Multiple Potion of Midterm 14 Study for Multiple Potion of Midterm Multiple to be completed Today by 11:59 p.m 17 Read Chapter 6 18 View Chapter 6 19 Work on Chapter 6 20 Continue 21 Continue Chapter preparation 6 Available Read & Chapter 8 Registration Chapter 6 for Spring 2016 begins 25 View Chapter 8 26 Work on Chapter 8 27 Continue 28 Continue Chapter preparation 8 Available Read & Chapter 9 Chapter 8 Notes:
7 November 2016 December View 2 Work on 3 Continue 4 Continue 5 Chapter 9 Chapter 9 Chapter preparation 9 Available 6 & Chapter 9 7 Read Chapter 10 8 View Chapter 10 9 Work on Chapter Continue Chapter 10 Available 11 Continue preparation Read & Chapter 11 Chapter View Chapter Work on Chapter Continue Chapter 11 Available 18 Continue preparation & Thanksgiving Thanksgiving Thanksgiving Thanksgiving Thanksgiving Chapter 11 Week Week Week Week Week Read Chapter View Chapter View Chapter 12 Notes:
8 December 2016 January Continue No Chapter 12 2 Continue preparation 3 4 & Chapter 12 5 Study for Final 6 Study for Final 7 Final Problems available 8 Remember no help of final exam from any source 9 Last Day Class 10 11Final Problems Due on or 12Multiple Must be Completed Today PM
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