OTTAWA ONLINE ACC-20364 Accounting for Business Operations

OTTAWA ONLINE ACC-20364 Accounting for Business Operations Course Description Introduces operating activities of business. Emphasis on using income statements to plan and evaluate operations of a for-profit entity. This is a fully online, eight-week course. We will not meet face-to-face at any time. Coursework for accelerated courses requires 12-15 hours of independent work each week. Some students may complete coursework in fewer hours and some students may require additional hours beyond the estimate. Careful consideration should be given to this estimate when planning your personal schedule. Course Prerequisites There are no prerequisites for this course. Course Objectives Upon successful completion of this course, students will be able to: 1. Analyze and record business transactions. 2. Close accounts at the end of an accounting period. 3. Perform account reconciliations for controlling cash and cash equivalents. 4. Prepare and perform accounting entries under the five accounting classifications of Assets, Liabilities, Equity, Expenses and Income Revenue. 5. Analyze cash flows and financial statements. 6. Evaluate and prepare financial statements. Course Materials Warren, C.S, Reeve, J.M., & Duchac, J. (2014). Financial accounting (13 th ed.). Florence, KY: Cengage Learning. ISBN: 978-1-133-60761-8 Course Assignment Descriptions You will have several opportunities to demonstrate your knowledge and understanding of the principles taught in this course. The primary means of evaluating your work will be through practical application of the material. In the event that you have difficulty completing any of the assignments for this course, please contact your instructor immediately. Please refer to the Course Materials section of the cyberclassroom for complete details regarding the activities and assignments for this course. The following is merely a summary. 1 of 16

Discussion contributions (160 points) (six posts per week @ 20 points per week) Initial Substantive Posts: Submit an initial response to each of the prompts provided each week by your instructor. Your initial post should be substantive (approximately ½ of a page in length) and must be posted by midnight, Central Time by Wednesday of each week. In your substantive post you are encouraged to use references (you may use your textbook); show evidence of critical thinking as it applies to the concepts or prompt and/or use examples of the application of the concepts to work and life. Proper punctuation, grammar and correct spelling are expected. Please use the spell-check function. Required Replies: You must reply to at least two different peers per prompt. Your replies should build on the concept discussed, offer a question to consider, or add a differing perspective, etc. Rather than responding with, "Good post," explain why the post is "good" (why it is important, useful, insightful, etc.). Or, if you disagree, respectfully share your alternative perspective. Just saying "I agree" or "Good idea" is not sufficient for the posts you would like graded. Posting Guidelines: Overall, postings must be submitted on at least two separate days of the week. It is strongly recommended you visit the discussion forum throughout the week to read and respond to your peers postings. You are encouraged to post more than the required number of replies. (Please review the Policies section of Blackboard for further details.) Week 1 Readings Review the weekly lesson, videos and readings provided in the course. Chapter 1: Introduction to Accounting and Business Discussion Initial post to each prompt due by midnight, CT on Wednesday At least two replies to peers for each prompt due by midnight, CT on Sunday Assignment(s) Week 1 Case: Enron Corporation In chapter 1 of your text, you read about several companies associated with accounting fraud. One of those landmark cases involved Enron Corporation whose stock price fell dramatically and they subsequently went bankrupt. The following data was taken from Enron s financial statements when the market price of their stock was approximately $83 per share. Before it went bankrupt, their stock sold for only $0.22 per share. $ in millions Total revenues 100,789 Total costs and expenses 98,836 Operating income 1,953 Net income 979 Total assets 65,503 Total liabilities 54,033 Total owners' equity 11,470 Net cash flows from operating activities 4,779 2 of 16

Net cash flows from investing activities (4,264) Net cash flows from financing activities 571 Net increase in cash 1,086 Analyze this data and write a 2-3-page paper describing why you think Enron's stock dropped so dramatically. Does the financial data presented give any clues? Utilize at least one additional source besides your text in responding to this case. The source you choose could be an Internet article about Enron or a scholarly journal article on related concepts. Include the following in your case response: A separate title page in APA format (an abstract is not required) A separate reference page in APA format listing all sources used. 2-3 pages of text in addition to the title and reference pages Citations in the body of the paper supporting all references An introduction including a statement of your main idea (ex. why the stock price dropped so dramatically) and an overview of the topics to be discussed in the paper. An analysis of the data in the textbook, brief background on Enron, the key persons involved in their fraud, what they did, and what happened as a result of their actions. A conclusion restating the main idea and summarizing the primary details Review the rubric in the weekly materials for further details regarding how your assignment will be graded. Due: Sunday, midnight CT Points Possible: 30 Week 2 Readings Review the weekly lesson, videos and readings provided in the course. Chapter 2: Analyzing Transactions Chapter 3: The Adjusting Process Chapter 4: Completing the Accounting Cycle Discussion Initial post to each prompt due by midnight, CT on Wednesday At least two replies to peers for each prompt due by midnight, CT on Sunday Assignment(s) Assignment: Exercise- Identifying Accounts Recreate the table below in a Word or Excel document. Include a title page with your name. Part A: The following accounts appear in the Chart of Accounts for ABC Company. For each account, indicate in column A - whether it is an: asset, liability, revenue, or expense. Part B: In column B indicate whether the account balance would flow to the: income statement, statement of owner's equity or balance sheet. (A) (B) Type of Account Financial Account Statement 1. Accounts Receivable?? 2. Autos 3. Wages 3 of 16

4. Fees Earned 5. Notes Payable 6. Utilities 7. Supplies Inventory 8. Prepaid Advertising 9. Depreciation 10. Unearned Rent Complete the requirements of parts A and B above. You do not need to use additional sources or cite any references for this assignment. Please submit the responses in one document. APA Style not required. Include your name in the paper and the filename. Due: Sunday at Midnight, CT Points Possible: 10 Assignment: Week 2 Case: Recording Transactions This case study involves analyzing transactions and properly recording them according to GAAP. Analyze the scenarios below and discuss their solutions in your essay. Scenario 1: Ottawa University requires students to pay tuition each term before classes begin. Generally, students who have not paid their tuition at registration are not allowed to attend classes. What journal entry do you think Ottawa would use to record the receipt of the students' tuition payments? Describe the nature of each account in the entry. What accounting principle or concept is particularly important in this case? What adjusting entry, if any, will be needed? Scenario 2: Ottawa University contracts with a local lawn care service to maintain their grounds. The lawn care company requires them to pre-pay 6 months of service up front. What journal entry do you think Ottawa would use to record the payment to this lawn care service? Describe the nature and timing of each account in the entry. What adjusting entry, if any, will be needed? Scenario 3: Ottawa University ordered new furniture for the student dorm. Assuming they don't have to pay for the furniture until it is received, what is the journal entry to record this transaction when they place the order? When they receive the order? Will they need any additional journal entries related to this fixed asset? Write a 2-3-page response, analyzing all three scenarios. You can utilize additional scholarly sources besides your text if you so choose, however, it is not required for this case. Include the following in your case response: A separate title page in APA format (an abstract is not required) A separate reference page in APA format listing all sources used. 2-3 pages of text in addition to the title and reference pages Citations in the body of the paper supporting all references An introduction including a statement of your main idea (ex. proper analysis and recording of transactions) and an overview of the topics to be discussed in the paper. Answers to all questions presented in the above scenarios 4 of 16

A conclusion restating the main idea and summarizing the primary details Include your name in the paper and the filename. DUE: Sunday at Midnight, CT Points Possible: 30 Week 3 Readings Review the weekly lesson, videos and readings provided in the course. Chapter 5: Accounting Systems Chapter 6: Accounting for Merchandising Businesses Discussion Initial post to each prompt due by midnight, CT on Wednesday At least two replies to peers for each prompt due by midnight, CT on Sunday Assignment(s) Assignment: Week 3 Exercise: Journals and Cost of Merchandise Sold 1. Journals. To record their accounting transactions, Smith Brothers Co. use a two-column general journal, revenue journal, cash receipts journal, purchases journal and cash payments journal. Help them identify which journal to use in recording the following transactions: a. Providing services for cash. b. Receipt of cash from sale of office equipment. c. Payment of six months' rent in advance. d. Receipt of cash on account from a customer. e. Adjustment to record accrued salaries at the end of the year. f. Purchase of an office computer for cash. g. Payment of six months' rent in advance. h. Adjustment to record depreciation at the end of the month. i. Purchase of office supplies on account. j. Providing services on account. 2. Cost of Merchandise Sold. The following data are from the accounting records of Smith Brothers Co. for the year ended December 31, 2013: Merchandise inventory, January 1, 2013 $380,000 Merchandise inventory, December 31, 2014 415,000 Purchases 4,100,000 Purchases returns and allowances 125,000 Purchases discounts 90,000 Sales 6,050,000 Sales returns and allowances 250,000 Freight in 15,000 a. Prepare the cost of merchandise sold section of the income statement for the year ended December 31, 2014 b. Determine the gross profit to be reported on the income statement for the year ended December 31. 2014 c. Would gross profit be different if the perpetual inventory system was used instead of the periodic inventory system? Answer the questions in the exercise above about the Smith Brothers Co. Be sure to completely respond to all parts of each question. You do not need to use additional sources or cite any references for this assignment. Please submit the responses in one document. APA style is not required. Include your name in the 5 of 16

paper and the filename. Due: Sunday at Midnight, CT Points Possible: 10 Assignment: Literature Review topic Proposal The final project for this course is to write a literature review on an accountingrelated topic of particular interest to you. It will be due in Week 8. The topic should relate to the concepts explored in this course and your current or potential future career aspirations. Your final paper in week 8 should include: A title page and reference page in APA format 4-6 pages of text (double-spaced) in addition to the title page and reference page In-text citations in APA format for at least three current (typically not more than 4-5 years old), scholarly sources An introduction describing the main idea of your paper and providing a brief summary of the points to be discussed A conclusion reviewing the main ideas and bringing the paper to a close This week you will submit a brief description of the topic you would like to use for your paper, as well as a rationale for why you have chosen that topic. Include the following in your proposal: The specific topic you would like to investigate (1-2 sentences) A description of how that topic relates to the content of this course (3-5 sentences) An explanation of why you have chosen this topic and how it relates to your current or potential future career goals (5-7 sentences) Your thesis question(s) - What question(s) do you want to answer through your review of current literature on this topic? Your question(s) should be very specific. A thesis statement that comes from the thesis question(s). APA style is not required for this week's topic proposal assignment. Include your name in the paper and the filename. DUE: Sunday at Midnight, CT Points Possible: 10 Week 4 Readings Review the weekly lesson, videos and readings provided in the course. Chapter 7: Inventories Chapter 8: Sarbanes-Oxley, Internal Control and Cash Discussion Initial post to each prompt due by midnight, CT on Wednesday At least two replies to peers for each prompt due by midnight, CT on Sunday 6 of 16

Assignment(s) Assignment: Week 4 Exercise: Internal Controls & Bank Reconciliation 1.Internal Controls The Perfect Cup Coffee Shop recently hired a new manager who encountered the following internal control situations during her first month on the job. Situation 1. The coffee shop has one cash register. Previously each employee working on a shift would take a customer order, accept payment, and then prepare the order. The new manager now makes one employee on each shift responsible for taking orders and accepting the customer's payment. The other employees prepare the orders. Situation 2. Since only one employee uses the cash register, that employee is now responsible for counting the cash at the end of the shift and verifying that the cash in the drawer matches the amount of cash sales recorded by the cash register. The new manager insists that each cashier balance their drawer to the penny every time - no exceptions. Situation 3. The manager caught an employee putting a case of 500 singleserving tea bags in her car. Not wanting to create a scene, the manager smiled, "I don't think you are putting those tea bags on the right shelf. Don't they belong inside the coffee shop?" The employee returned the tea bags to the stockroom. Comment whether you agree or disagree with the way the manager handled each situation above and explain your answer. 2. Bank Reconciliation The Airport Gift Shop records all cash receipts on the basis of its cash register tapes. It was recently discovered that one of its sales clerks had stolen some of the cash from the daily deposit on the way to the bank in May. The following cash information has been gathered related to this month: Cash in bank according to the general ledger at May 31 11,680 Cash balance per the May 31 bank statement 13,275 Outstanding checks at May 31 3,670 Bank service charge for May 40 Note receivable, including interest collected by bank in May 2,100 No deposits were in transit on May 31 Prepare a bank reconciliation using the above data to determine the amount of the stolen cash. What accounting controls would have prevented or detected this theft? Briefly answer the questions in the exercises above about Internal Controls and Bank Reconciliations. Be sure to completely respond to all parts of each question. You do not need to use additional sources or cite any references for this assignment. Please submit the responses to both exercises in one document. APA style is not required. Include your name in the paper and the filename. Review the rubric for further details regarding how your assignment will be graded Due: Sunday at Midnight, CT Points Possible: 10 Assignment: Week 4 Case: Inventory Ratios The merchandise retail industry has a number of segments represented by the following companies: 7 of 16

Company Name Costco Wholesale Wal-Mart JC Penney Merchandise Concept Membership warehouse Discount general merchandise Department store For a recent year, the following cost of merchandise sold and beginning and ending inventories have been provided from corporate annual reports (in millions) for these three companies: Costco Wal-Mart JC Penney Cost of merchandise sold $67,995 $315,287 $10,799 Merchandise inventory, beginning 5,405 32,713 3,024 Merchandise inventory, ending 5,638 36,318 3,213 a. For this case, use the Internet and your textbook and provide a brief summary of the business strategy and the merchandise concept of each company. b. Use the data in the table above to calculate the inventory turnover ratio and number of days' sales in inventory for all three companies. Show your work and label all answers appropriately. Round answers to one decimal place. Compare and interpret the inventory ratios calculated in part b for these three companies based on each company's merchandise concept researched in part a. Include in your paper: A title page in APA format (an abstract is not required) A brief introduction and a conclusion In-text citations and a separate reference page in APA format, including all sources used in your research. 2-3 pages of text in addition to the title and reference pages Well labeled calculations showing how you determined your results to part b. Include your name in the paper and the filename. Week 5 Readings Review the weekly lesson, videos and readings provided in the course. 8 of 16

Chapter 9: Receivables Chapter 10: Fixed Assets and Intangible Assets Discussion Initial post to each prompt due by midnight, CT on Wednesday At least two replies to peers for each prompt due by midnight, CT on Sunday Assignment(s) Literature Review Outline Submit an outline of your literature review. Please also include a reference list in APA format of at least three sources you plan on using. An example Outline Template has been provided in the weekly materials to give you some ideas as to what should be included in your outline. Please follow this outline template, or feel free to modify the template to suit your needs. You must, however, include a sufficient amount of detail in your outline. Merely providing a list of topics without specific details will not earn full credit for this assignment. Please submit your outline and reference list in ONE document, not two separate documents. Please submit your outline and reference list in ONE document, not two separate documents. Due: Sunday at Midnight, CT Points Possible: 20 Assignment: Week 5 Case: Uncollectible Receivables and Depreciation This week's reading introduces "contra" accounts used on the balance sheet to restate Accounts Receivables and Fixed Assets to realistic values per GAAP. In part 1 compare the two methods for estimating uncollectible receivable accounts (bad debt expense) discussed in chapter 9. Then explain in your own words how to record this bad debt expense using the allowance method. Show examples. In part 2 compare the three methods for estimating depreciation expense discussed in chapter 10. Then explain in your own words how to record this estimated depreciation expense using accumulated depreciation. Show examples. Lastly, prepare the section of the Balance Sheet listing Receivables and Fixed Assets with their related contra accounts. How are they similar? What are the advantages of using these methods rather than direct write-offs? What accounting principle does this relate to? How do the different methods affect net income? Include the following in your case response: A title page in APA format (an abstract is not required) A brief introduction and conclusion paragraphs In-text citations plus a separate reference page in APA format, listing all sources used including your textbook 2-3 pages of text in addition to the title and reference pages Include your name in the paper and the filename. 9 of 16

DUE: Sunday at Midnight, CT Points Possible: 30 Week 6 Readings Review the weekly lesson, videos and readings provided in the course. Chapter 11: Current Liabilities and Payroll Chapter 13: Corporations: Organizations, Stock Transactions and Dividends Chapter 14: Long-term Liabilities: Bonds and Notes Discussion Initial post to each prompt due by midnight, CT on Wednesday At least two replies to peers for each prompt due by midnight, CT on Sunday Assignment(s) Assignment: Week 6 Case: Present Value Congratulations! You won the lottery. The state lottery office has offered you three payout options: 1. Receive $100,000,000 in cash today. 2. Receive $25,000,000 today and $9,000,000 per year for 8 years, with the first payment being received one year from today. 3. Receive $15,000,000 per year for 10 years, with the first payment being received one year from today. Assuming an effective rate of interest of 7%, which payout option should you select? Use the present value tables of $1 and present value of annuity tables in Appendix A of your textbook to calculate and compare the alternatives. Show your calculations. Explain your answer to the question above and provide supporting calculations in a case response using proper APA style. You can utilize additional scholarly sources besides your text if you so choose, however, it is not required for this case. Include the following in your case response: A title page in APA format (an abstract is not required) A brief introduction and conclusion In-text citations and a separate reference page in APA format, of all sources used including your textbook 2-3 pages of text in addition to the title and reference pages Include your name in the paper and the filename. DUE: Sunday at Midnight, CT Points Possible: 30 Assignment: Week 6 Exercise: Payroll and Stockholders' Equity Ethics related to payroll. A small CPA firm had a policy to provide a year-end bonus to all employees equal 10 of 16

to two weeks' salary. This year, right before Thanksgiving, the new management announced that the bonus would be cut in half. Jane, one of their staff accountants, a Certified Public Accountant, decided this was unfair and decided to make up for the lost bonus by working extra overtime during the remaining weeks of the year. Her supervisor was surprised to see this overtime since client demand is usually slow this time of year. The supervisor, however, did not question it since the firm's employees are paid on the honor system when reporting overtime hours, which are paid at a rate of 150% or time and a half. Is Jane, her supervisor, or the new management acting in an ethical manner? Stockholder's Equity. The following financial data was taken from the Trial Balance of Rockwell Industries on December 31, 2013. Common Stock, $45 par $3,060,000 Paid-in Capital from Sale of Treasury Stock $115,000 Paid-in Capital In Excess of Par - Common Stock $272,000 Retained Earnings $20,553,000 Treasury Stock $324,000 # Shares of common stock authorized 80,000 # Shares reacquired 9,000 Prepare the Stockholders' Equity section of the balance sheet as of December 31, 2013 using a format similar to the Mornin' Joe example from chapter 13 of the textbook. Briefly answer the questions above in the two exercises about Payroll and Stockholders' Equity. Be sure to completely respond to all parts of each question. You do not need to use additional sources or cite any references for this assignment. Please submit the responses to both exercises in one document. APA style is not required. Include your name in the paper and the filename. Due: Sunday at Midnight, CT Points Possible: 10 Week 7 Readings Review the weekly lesson, videos and readings provided in the course. Chapter 15: Investment and Fair Value Accounting Chapter 16: Statement of Cash Flows Discussion Initial post to each prompt due by midnight, CT on Wednesday At least two replies to peers for each prompt due by midnight, CT on Sunday Assignment(s) Assignment: Week 7 Exercise Research before Investing in a Company One of the top investments of 2012 was Apple, Inc (symbol AAPL). Is this company still a good investment? Discover for yourself how to research this popular company by reviewing their SEC reports from EDGAR on the SEC website at http://www.sec.gov/edgar.shtml. There you will find a link to search for company SEC filings of any publically traded company such as APPLE. Using EDGAR, locate Apple, Inc's 2012 10-K and use it to answer the following questions: When and where was Apple, Inc. established? What is their fiscal year end? Is it on the same day every year? 11 of 16

On which stock exchange is Apple, Inc. registered? What are their reportable operating segments? Which had the highest sales in 2012? What are their primary product lines? Which had the highest sales in 2012? What percent of 2012 net sales were domestic versus international? How many employees did they have at the time of this 10-K filing? List a couple of key Risk Factors related to their continued ability to compete for market share. Location of their headquarters? Location of manufacturing facility? Pending lawsuits? Provide the key selected data for 2012 and 2011 (show $ in millions): o o o o o o o Net Sales Net Income Earnings per Share (EPS) Total cash and cash equivalents Total Assets Total Liabilities Shareholders' equity Which product line had a net decrease in sales from 2011 to 2012? At the time of this filing, how many shares of common stock were authorized? Issued and outstanding? Were any dividends issued in 2012? Which inventory valuation method do they use? Who are their independent auditors? Whose is the 1st signature on the report and what is his title? Do you recommend this as an investment? Why or why not? Briefly answer the questions above about Apple, Inc. Be sure to completely respond to all parts of each question. You do not need to use additional sources or cite any references for this assignment. Please submit the responses in one document. APA style is not required. Include your name in the paper and the filename. DUE: Sunday at Midnight, CT Points Possible: 10 12 of 16

Week 8 Readings Review the weekly lesson, videos and readings provided in the course. Chapter 17: Financial Statement Analysis Discussion Initial post to each prompt due by midnight, CT on Wednesday At least two replies to peers for each prompt due by midnight, CT on Saturday Assignment(s) Assignment: Literature Review The final project for this course is to write a literature review on an accounting-related topic of particular interest to you. The topic should relate to the concepts explored in this course and your current or potential future career aspirations. Your paper should include: A title page and reference page in APA format 4-6 pages of text (double-spaced) in addition to the title page and reference page In-text citations in APA format for at least three current (typically not more than 4-5 years old), scholarly sources An introduction describing the main idea of your paper and providing a brief summary of the points to be discussed A conclusion reviewing the main ideas and bringing the paper to a close Include your name in the paper and the filename. Due: Saturday at Midnight, CT Assignment: Week 8 Exercise: Vertical & Horizontal Analysis Using the data below from XYZ Company: XYC Company ($ in millions) 2013 2012 Current assets $950 $725 Property, plant, and equipment 1,600 1,900 Intangible assets 450 125 Current liabilities 600 500 Long term liabilities 800 750 Common stock 350 300 Retained earnings 1,250 1,200 Sales 875 600 Cost of goods sold 725 500 Selling expenses 50 40 Administrative expenses 35 30 Income tax expense 10 5 Prepare a comparative balance sheet with vertical analysis using for 2013 and 2012, stating each asset as a % of total assets and each liability and stockholders' equity item as a % of total liabilities and stockholders' equity. Prepare a comparative income statement with horizontal analysis, indicating the increase (decrease) for 2013 when compared with 2012. Use proper formatting with subtotals, etc. as shown in the exhibits in chapter 17 of 13 of 16

the textbook. Round all percentages to one decimal place. Briefly answer the questions above about XYZ Company. Be sure to completely respond to all parts of each question. You do not need to use additional sources or cite any references for this assignment. Please submit the responses in one document. APA style is not required. Include your name in the paper and the filename. DUE: Saturday at Midnight, CT Points Possible: 10 Assignments At-A-Glance Assignment/Activity Qty. Points Total Points 20 160 Weeks 1-8: Discussion* - per week Weeks 1, 2, 4, 5, 6,Case Responses 5 30 150 Weeks 2, 3, 4, 6, 7,8: Exercise Responses 6 10 60 Week 3: Literature Review Topic Proposal 1 10 10 Week 5: Literature Review Outline 1 20 20 Week 8: Literature Review 1 100 100 TOTAL POINTS 500 *Please refer to the Policies menu for more information about requirements for Discussions. Grading Scale Grade Percentage Points A 90 to 100% 450-500 B 80 to 89% 399-449 C 70 to 79% 348-398 D 60 to 69% 297-347 F < 60 < 296 To access your scores, click on My Grades in the My Tools area in Blackboard. Important Policies All course-specific policies for this course are spelled out here in this syllabus. However, additional university policies are located in the Policies section of Blackboard. You are responsible for reading and understanding all of these policies. All of them are important. Failure to understand or abide by them could have negative consequences for your experience in this course. Editorial Format for Written Papers All written assignments are to follow the APA writing style guidelines for grammar, spelling, and punctuation. This online course includes information regarding the APA style under Writing and Research Resources in the Resource Room on the course menu in Blackboard. 14 of 16

Ottawa Online Late Policy With instructor approval, assignments may be accepted for up to one week after the due date, but a minimum automatic deduction of 10% of the points will be assessed. The instructor also has the option of increasing this deduction percentage up to a maximum of 20%. Extenuating circumstances may be determined on rare occasions and an extension allowed without a deduction, but only at the sole discretion of the instructor. Discussion board postings will not be accepted for credit when posted after the close of the discussion week. There are no exceptions to this rule; however, solely at the discretion of the instructor, the student may be allowed to submit an alternative assignment to make up for the points under extenuating circumstances. If granted, this should be an exception to the rule. No assignments will be accepted after the last day of the course (end of term) unless arrangements have been made and approved by the instructor at least one week in advance. Saving Work It is recommended that you save all of your work from this course on your own computer or flash drive. The capstone course you take at the end of your program may require you to have access to this work for culminating assignments and/or reflections. Academic Integrity Plagiarism and cheating will not be tolerated at any level on any assignment. The reality of cyberspace has made academic dishonesty even more tempting for some, but be advised that technology can and will be used to help uncover those engaging in deception. If you ever have a question about the legitimacy of a source or a procedure you are considering using, ask your instructor. As the University Academic Council approved on May 29, 2003, The penalty for plagiarism or any other form of academic dishonesty will be failure in the course in which the academic dishonesty occurred. Students who commit academic dishonesty can be dismissed from the university by the provost/director. Please refer to Academic Honesty in the Policies section of the online course menu for important information about Ottawa University s policies regarding plagiarism and cheating, including examples and explanations of these issues. Student Handbook Please refer to your student handbook for all university regulations. The Resource Room on the course menu in Blackboard contains information about where to find the student handbook online for your campus. Please see Policies in Blackboard for additional university policies. Blackboard Technical Support The Resource Room in Blackboard contains links to student tutorials for learning to use Blackboard as well as information about whom to contact for technical support. Ottawa University offers technical support from 8 a.m. to midnight Central Time for all students, staff, and faculty at no cost. See www.ottawa.edu/ouhelp for contact information. 15 of 16

Ottawa University Mission Statement The mission of Ottawa University is to provide the highest quality liberal arts and professional education in a caring, Christ-centered community of grace which integrates faith, learning and life. The University serves students of traditional age, adult learners and organizations through undergraduate and graduate programs. 16 of 16