1 Online Course Syllabus AC320a Principles of Accounting 1 Important Notes: This document provides an overview of expectations for this online course and is subject to change prior to the term start. Changes may also occur during the term due to faculty or SPS Distance Learning course updates. Some links may only be active once the term starts. For this course you must check the Regis Bookstore: for the most current online course material information. Course Description Prerequisites Course Outcomes Required Course Materials Evaluation Criteria General Policies Assignments Course Description Principles of Accounting I, AC320A, is an introductory course for students having little or no accounting experience. The course is designed to provide an accounting foundation with emphasis on sole proprietorships. In addition to providing a foundation for accounting majors, the course is structured to benefit students pursuing various majors and interests. Course Outline This course is divided into eight weekly "workshops" with one workshop covering one week. Workshop activities include course reading, completing assignments, engaging in forum discussions, and completing two exams. The focus of the course will be to provide a foundational basis in accounting principles integrated with ethical considerations. There are a number of forum discussion activities in the workshops where students will be required to post questions and replies to other students as well as the facilitator. These activities are designed to reinforce concepts covered during the workshops in addition to providing an interactive environment. Your facilitator will determine how the forum discussions will be assessed and the respective point values assigned. Summarized below are course topics by week: Week 1: Overview of generally accepted accounting principles including underling assumptions, the accounting equation, basic financial statements and the recording process Week 2: Adjusting the accounts, completing the accounting cycle and preparation of financial statements Week 3: Accounting for a merchandising business with inventories, determining cost of goods sold and inventory valuation Week 4: Review basic accounting principles and skills presented in weeks 1-3 and complete midterm exam Week 5: Use of special journals, subsidiary ledgers and internal controls with emphasis on cash
2 Week 6: Accounting for receivables, current liabilities and payroll accounting Week 7: Accounting for plant assets including depreciation, intangible assets and natural resources Week 8: Final review and wrap-up Note: Specific course outcomes for each week are located in the Week-by-Week area of this course. Course Outcomes Upon completion of this course, students should be able to achieve the following outcomes: Be able to explain the double-entry system of accounting and speak about the conceptual framework of accounting that include the underlying assumptions, principles and constraints. Be able to identify and record appropriate transactions in journals and post such entries to ledgers. Demonstrate an understanding of the accounting cycle including the ability to prepare adjusting and closing entries. Be able to prepare an income statement, statement of owner's equity and balance sheet Describe the accounting process for a merchandising business. Discuss accounting information systems and internal controls. Demonstrate proper accounting methodologies for receivables and payables. Be able to account for plant assets, intangible assets and natural resources. Apply such knowledge with behavior that conforms to ethical standards of conduct. Course Prerequisites None. Course Materials Textbook Weygandt, Jerry J., Kieso, Donald E., Kimmel, Paul D. (2008) Accounting Principles (8th Edition). John Wiley & Sons, Inc.; ISBN: Weygandt, Jerry J., Kieso, Donald E., Kimmel, Paul D. (2008) Excel Working Papers for use with Accounting Principles (8th ed.) John Wiley & Sons, Inc.; ISBN: Recommended Supplement
3 Weygandt, Jerry J., Kieso, Donald E. & Kimmel, Paul D. (2008). Study Guide Volume I for use with Accounting Principles (8th ed.) John Wiley & Sons, Inc.; ISBN: Weygandt, Jerry J., Kieso, Donald E. & Kimmel, Paul D. (2008). Problem Solving Survival Guide Volume I for use with Accounting Principles (8th ed.) John Wiley & Sons, Inc.; ISBN: Note: Excel Working Papers for both Vo1. 1 & Vol. 2 on CD-Rom noted above under requirements. Additional Resources Accounting Journals: Journal of Accountancy, published by the AICPA The CPA Journal, published by the New York State Society of CPAs Tutoring Information The SPS Undergraduate Program realizes that occasionally students need additional assistance with course content. Tutorial assistance is available to students through Smarthinking, writing assistance and personal tutoring. Smarthinking provides every SPS student ten hours of free online tutoring in writing, math, statistics, economics and accounting each year. Writing assistance is available in the form of Roving Writing Tutors and a variety of writing workshops. Individual personal tutors are available in a variety of discipline areas with fees and arrangements made between the individual student and tutor. For access to these services, go to Current Student, SPS Undergraduate Program, Academic Enrichment, Tutoring Connection. Using the Publisher's Website The publisher has a website at that provides additional aids. It is recommended that you take advantage of the following aids, at a minimum, for each chapter as you progress through the course: Web site has self test and study problems that are quite useful PowerPoint slides - The publisher provides PowerPoint slides that are very beneficial in reinforcing the concepts learned in reading the chapters. Though these may take several minutes to download, they are well worth the wait. Evaluation Criteria You will be evaluated on fulfilling course objectives and meeting deadlines. Accuracy, timeliness and clarity of presentation will be factors considered as assessment components when grading assignments. - Forum participation 25% - Weekly homework Assignments 35% - Mid-Term Exam 20% - Final Exam 20% TOTAL = 100%
4 Grade Structure Letter Grade Numerical Grade Range Quality Points Description A Outstanding Scholarship A B B Superior Work B C C Satisfactory C D D Unsatisfactory D F Below Failure Incomplete ("I/F") Grades: Only in extreme emergencies will a student be given an incomplete grade. An incomplete grade results when a student is unable to complete any exam by the last day of class, or turn in assignments that would otherwise result in a passing grade, DUE TO EXTENUATING CIRCUMSTANCES. The reason supporting such a grade MUST be provided to the instructor, IN WRITING, before the last day of class. In all cases, the incomplete grade will indicate an "F" status. If the grade is approved, the requirements must then be completed within the following 30 days. Failure to complete the requirements within this time frame will result in a permanent grade of "F". While not mandatory, missing homework assignments, still eligible for partial credit, should also be completed during this time. Please note that the instructor will be occupied with other courses during succeeding terms and WILL NOT be available for help after the end of the current term. Description of Forum Activities The Forum is your primary link to other students and to your facilitator. Your facilitator will post any information and/or additional assignments to the Forum. You will communicate with your facilitator and the other students in the class via the Forum. Each student is expected to participate in the forum weekly in the following four ways: By responding to instructor-initiated questions. By posting questions about the course materials.
5 By responding to the postings of other students. By responding to all Forum cases and other activities. Notes Regarding Workload and Assignments This accelerated class requires students to take a great deal of responsibility for their own learning outcomes. Students are expected to actively participate in the discussions and learning activities, and adhering to all posted due dates. Expect to spend a minimum of 15 hours per week to complete the weekly activities and assignments for this course. Important: This is not an individually paced course. The facilitator may make additional or alternate assignments. General Policies University Policies All Regis University, School for Professional Studies, policies applies to this course. Students are advised to review these policies on pages in the Regis University, School for Professional Studies Student Guidebook, Ethics Statement An integral component of courses in the School for Professional Studies undergraduate programs is student and facilitator self-disclosure (the use of personal experiences) for the purpose of facilitating course work. Students enrolled in the program are expected to honor confidentiality as it pertains to student disclosure. No shared information, comments, or opinions expressed by another students or the facilitator during the course of classroom discussion should ever be used in a manner in which is intended to humiliate, embarrass, harass, damage, or otherwise injure other students in their personal, public, or organizational lives. In addition, confidentiality must be upheld by not disclosing any information that would identify any particular individual. An additional integral component of higher education is challenging personal perceptions and beliefs regarding course content and integrating information, as well as understanding opposing perceptions and beliefs. Thus, students have the right to choose how much they will disclose, and all must accept the responsibility of respecting the disclosure of other students and facilitators. Jesuit Education Mission The Mission of Regis University is to develop men and women to be leaders in service of others. The foundation of a Jesuit Catholic University is in providing a value-based education with a focus on finding good in all things. Ethics and Values To this end, we will encourage the discussion of different views and perspectives and the ethical implications for those in public service. The purpose of this discourse is to assist us as in seeking an answer to the question posed by Ignatius Loyola, founder of the Jesuits, "How ought we to live?"
6 Online Course Assignments AC320a Week: Course Dynamics This course is organized around an eight-week program. Weekly outcomes, assignments, and critical information are organized week-by-week. Typically, each week includes a reading assignment, forum submittal, and assignment. By Wednesday of the first week, you must post an introduction in the discussion forum. Look for the topic entitled "Introduction" and post as a reply to the Facilitator's message. Notify your instructor that you are enrolled in the course, have received your course materials and have completed the first reading assignment. Include a brief introduction of yourself and your background. You will be removed from the course if this posting has not been completed by Wednesday. Online weeks correlate to a 7-day work week. Each week's work begins on a Sunday. Week One begins on the first day of the term, which is always a Monday. Prior to the start of each week, Sunday, complete the reading assignments. On Sunday of each week, read your weekly critical information found in the Week-by-Week section. By the due date specified each week, participate in the Forum discussions as necessary, read other student postings, and reply, when appropriate, to their postings. Assignments are generally due two times a week, Wednesday and either Friday or Saturday. When due, save a copy of the assignment for yourself and then a copy of each assignment to your Facilitator. Week1 Weygandt, Chapter 1 and Chapter 2; Complete Week by Week online content for Week 1. Forum: By Wednesday: Post a message to the Discussion Forum under Introductions introducing yourself and what you hope to get out of this class. By Friday: Post your answer to the Ethics question, BYP1-6, and respond to some of your classmate's answers. Throughout the week: Use the Forum whenever you have questions or insights, and respond to your classmate's postings. This is your space to help each other out and to share examples from your work that will bring the textbook to life!
7 By Saturday: Ch 1 required : E1-8, P1-2A By Wednesday of Week 2: Ch 2 required: P2-2A, P2-3A Note that each chapter has Questions (Q), Brief Exercises (BE), Exercises (E), Problems (P), and Broadening Your Perspective (BYP). Watch the letter codes carefully to be sure you're completing the correct assignment. If in doubt, ask your facilitator for clarification. Complete the Knowledge Check for Week 1. Week 2 Weygandt, Chapter 3 and Chapter 4; Complete Week by Week online content for Week 2. Forum: By Wednesday: Post your answer to the Web Problem, BYP 2-3 (page 86). Review and respond to some of your classmates' postings. By Wednesday: send your Chapter 2 assignment P2-2A, P2-3A By Saturday: Ch 3 required: E3-5, P3-1A, P3-6A ; By Wednesday of Week 3: Ch 4 required: E4-8 and P4-5A Complete the Knowledge Check for Week 2. Plan Ahead: Comprehensive Problem for Chapters 2-4, beginning on page 187, is due by Saturday of Week 3 Week 3 Weygandt, Chapters 5 and 6; Complete Week by Week online content for Week 3.
8 Forum: By Wednesday: Post your response to the Ethics Question, BYP 3-6 (on page 137). By Wednesday: Send your Ch 4 assignment (E4-8, P4-5A) By Saturday: Comprehensive Problem for Chapters 2-4 beginning on page187 By Wednesday of Week 4: Ch 5 required: E A By Saturday of Week 4: Ch 6 required: E6-6, E6-12, P6-3A Complete the Knowledge Check for Week 3. Plan Ahead: EXAM 1: Midterm Assessment (Chapters 1-6) is due Wednesday of Week 5. Week 4 Forum: Post your answer to Ethics Problem BYP 4-6 (page 190) and respond to your classmate's postings. By Wednesday: Send your Ch 5 assignment (E 5-3, P5-2A) By Saturday: Send your Ch 6 assignment (E 6-6, E 6-12, P6-3A) Exam: Complete Exam 1: Midterm Assessment by Wednesday of Week 5. Week 5 Weygandt, Chapter 7 and Chapter 8; Complete Week by Week online content for Week 5. Exam: Complete Exam 1: Midterm Assessment by Wednesday of Week 5.
9 Forum: By Wednesday: Post your answer to Web Problem BYP 5-3 (page 238). By Saturday: Ch 7 required: E7-1, E7-10, P7-4A By Wednesday of Week 6: Ch 8 required: E8-2, E8-8, E8-9, P8-3A Complete the Knowledge Check for Week 5. Week 6 Weygandt, Chapter 9 and Chapter 11; Complete Week by Week online content for Week 6. Forum: By Wednesday: Post your answer to Web Problem BYP 8-3 (page 379). By Wednesday: Send your Ch 8 assignment (E8-2, E8-8, E8-9, P8-3A) By Saturday: Ch 9 required: E9-3, E9-6, E9-11, P9-5A; By Wednesday of Week 7: Ch 11 required: E11-5, P11-5A Complete the Knowledge Check for Week 6. Week 7 Weygandt, Chapter 10; Complete Week by Week online content for Week 7. Forum:
10 By Wednesday: Post your answer to Ethics Problem BYP 9-6 (page 420) By Wednesday: Send your Ch 11 assignment (E11-5, P11-5A) By Saturday: Ch 10 required: E10-6, P10-3A, P 10-6A Complete the Knowledge Check for Week 7. Plan Ahead: EXAM 2: Final Assessment due Wednesday of Week 8 Week 8 No Specific Reading or Forum Assignment Use the Forum throughout the week to ask any questions requiring further clarification and respond to other classmate questions. Exam: Complete Exam 2 by Wednesday of Week 8, 11:30 PM in your respective time zones Online Course Evaluation: Complete the online course evaluation located at the bottom of the content in the Week by Week. Please contact if you need assistance or to report any problems Regis University. All rights reserved.
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