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ACC 100 – Accounting I
Quarter WinterMeeting Day/Time Monday 6pmInstructor Professor Charles B Brown, CPAInstructorbPhone 803 331 9127Instrcutor Email [email protected] Office Hours Monday 5-6Academic Office phone 803 750 2511
COURSE DESCRIPTIONProvides an understanding of accounting concepts, assumptions, and principles. Covers analysis and recording of business transactions; the adjusting process; and the procedures to complete the accounting cycle. Progresses to illustrating merchandising operations and merchandise inventory accounting; covers internal control and cash; and explains accounting procedures for receivables.
INSTRUCTIONAL MATERIALS
Required Resources
Weygandt, J., Kimmel, P., & Kieso, D. (2009). Accounting principles (9th ed.) – Chapters 1-9, & 18. Hoboken, NJ: John Wiley & Sons. (Note: This is a textbook uniquely created for Strayer and can only be purchased through MBS Direct. The contents of the book differ from the national title.)
Wiley Plus − used to submit homework and complete quizzes and tests, and accessed through the online course shell.
ACC100 Note - Chapter 18 of the text is posted in electronic format on the Blackboard Course Shell. Students will log into Blackboard through iCampus to access this content.
Supplemental Resources
The American Institute of CPAs Website contains information for professional accountants and information about the CPA exam. Visit https:// www.aicpa.org .
The Financial Accounting Standards Board (FASB) is the organization responsible for developing generally accepted accounting principles. The Website provides links to the variety of useful sources of accounting information. Visit https:// www.fasb.org .
The International Financial Reporting Standards Foundation is the standard setting body responsible for the development of International Financial Reporting Standards (IFRSs). The Website provides links to the variety of useful IFRS information. Visit www. ifrs .org .
COURSE LEARNING OUTCOMES
1. Identify and explain the fundamental concepts and principles in accounting, the components of the accounting equation, the primary financial accounting equation, and financial statements and reports.
2. Perform the recording of common business transactions for both service and merchandising proprietorships using journals and ledgers through a complete accounting cycle.
© 2012 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed written permission of Strayer University.ACC 100 Student Course Guide 1128 (1002 12-06-12) Final Page 1 of 11
ACC 100 – Accounting I
3. Demonstrate the ability to prepare the basic journal entries for transactions that affect the cash and accounts/notes receivables accounts.
4. Identify merchandising inventory, plant assets, and re-associated expense items.
5. Analyze the basic concepts related to accounting information systems.
6. Describe the fundamentals of an effective accounting system, including the necessary internal control features for cash and accounts/notes receivables transactions.
7. Examine the use of ratio analysis for evaluating business performance.
8. Use technology and information resources to research issues in financial accounting.
9. Write clearly and concisely about financial accounting using proper writing mechanics.
WEEKLY COURSE SCHEDULE
The standard requirement for a 4.5 credit hour course is for students to spend 13.5 hours in weekly work. This includes preparation, activities, and evaluation regardless of delivery mode.
Week Preparation, Activities, and Evaluation Points
1
Jan 7
-
Jan. 13,
2013
Preparation
Reading(s): Chapter 1: Accounting in Action
Activities
Discussion
Evaluation
Homework: Chapter 1
o Brief Exercises: 1-3, 1-7, 1-8
o Exercises: 1-7, 1-10, 1-14
o Problem: 1-2A
20
30
45
25
2
Jan. 14
-
Jan. 20,
2013
Preparation
Reading(s): Chapter 2: The Recording Process
Activities
Discussion
Evaluation
Quiz 1: Chapter 1
Homework: Chapter 2
o Brief Exercises: 2-6, 2-7, 2-9
o Exercises: 2-2, 2-6, 2-11
o Problem: 2-3A
20
50
30
45
25
3
Jan. 28
-
Feb. 3,
2013
Preparation
Reading(s): Chapter 3: Adjusting Accounts
Activities
Discussion
Evaluation
Quiz 2: Chapter 2
20
50
© 2012 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed written permission of Strayer University.ACC 100 Student Course Guide 1128 (1002 12-06-12) Final Page 2 of 11
ACC 100 – Accounting I
Homework: Chapter 3
o Brief Exercises: 3-3, 3-6, 3-8
o Exercises: 3-5, 3-6, 3-10
o Problem: 3-2A
30
45
25
4
Feb. 4
-
Feb 10,
2013
Preparation
Reading(s): Chapter 4: Completing the Accounting Cycle
Activities
Discussion
Evaluation
Quiz 3: Chapter 3
Homework: Chapter 4
o Brief Exercises: 4-4, 4-8, 4-11
o Exercises: 4-4, 4-8, 4-17
o Problem: 4-3A
20
50
30
45
25
5
Feb. 11
-
Feb. 17,
2013
Preparation
Reading(s): Chapter 5: Accounting for Merchandising Operations
Inform your professor of your topic for Assignment 1
Activities
Discussion
Evaluation
Midterm Exam: Chapters 1-5
o Note: There are two parts to this exam.
Homework: Chapter 5
o Brief Exercises: 5-1, 5-5, 5-6
o Exercises: 5-3, 5-8, 5-13
o Problem: 5-1A
20
200
30
45
25
6
Feb. 18
-
Feb. 24,
2013
Preparation
Reading(s): Chapter 6: Inventories
Activities
Discussion
Evaluation
Quiz 4: Chapter 5
Homework: Chapter 6
o Brief Exercises: 6-1, 6-5, 6-7
o Exercises: 6-2, 6-5, 6-11
o Problem: 6-2A
20
50
30
45
25
7
Feb. 25
-
Mar. 3,
2013
Preparation
Reading(s): Chapter 7: Accounting Information Systems
Activities
Discussion
Evaluation
20
© 2012 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed written permission of Strayer University.ACC 100 Student Course Guide 1128 (1002 12-06-12) Final Page 3 of 11
ACC 100 – Accounting I
Quiz 5: Chapter 6
Homework: Chapter 7
o Brief Exercises: 7-2, 7-4, 7-7
o Exercises: 7-1, 7-3, 7-10
o Problem: 7-1A
50
30
45
25
8
Mar. 11
-
Mar. 17,
2013
Preparation
Reading(s): Chapter 8: Fraud, Internal Control, and Cash
Activities
Discussion
Evaluation
Quiz 6: Chapter 7
Assignment 1: Annual Report Project
Homework: Chapter 8
o Brief Exercises: 8-7, 8-9, 8-15
o Exercises: 8-6, 8-8, 8-10
o Problem: 8-3A
20
50
240
30
45
25
9
Mar. 18
-
Mar. 24,
2013
Preparation
Reading(s): Chapter 9: Accounting for Receivables
Activities
Discussion
Evaluation
Quiz 7: Chapter 8
Homework: Chapter 9
o Brief Exercises: 9-3, 9-7, 9-10
o Exercises: 9-4, 9-6, 9-12
o Problem: 9-4A
20
50
30
45
25
10
Mar. 25
-
Mar. 31,
2013
Preparation
Reading(s): Chapter 18: Financial Statement Analysis – from “Basics of Financial Statement Analysis” to “Profitability Ratios”
Activities
Discussion
Evaluation
Quiz 8: Chapter 9
Homework: Chapter 18 – from “Basics of Financial Statement Analysis” to “Profitability Ratios”
o Brief Exercises: 18-3, 18-4, 18-6, 18-7, 18-9, 18-10, 18-12
o Exercises: 18-4, 18-5A
o Problems: None
20
50
70
30
11
Mar. 25
-
Mar. 31,
Preparation
None
Activities
Discussion 20
© 2012 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed written permission of Strayer University.ACC 100 Student Course Guide 1128 (1002 12-06-12) Final Page 4 of 11
ACC 100 – Accounting I
2013 Evaluation
Final Exam: Chapters 6, 7, 8, 9 and 18 – from “Basics of Financial Statement Analysis” to “Profitability Ratios”
o Note: There are two parts to this exam.
250
© 2012 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed written permission of Strayer University.ACC 100 Student Course Guide 1128 (1002 12-06-12) Final Page 5 of 11
ACC 100 – Accounting I
GRADING SCALE – UNDERGRADUATE
AssignmentTotal
Points% of
Grade
Homework
Brief Exercises: 34 problems, worth 10 points apiece, equals 340 points
Exercises: 29 problems, worth 15 points apiece, equals 435 points
Problems: 9 problems, worth 25 points apiece, equals 225 points
1,000 43%
Quizzes (open book with 1 hour time limit for each chapter)
(8 quizzes, 10 questions each, worth 5 points apiece)
400 17%
Final Exam (open book with 4 hours total time limit and taken in two parts)
(30 m/c questions worth 4 points apiece, 2 problems worth 40 points apiece, and 1 problem worth 50 points)
250 11%
Midterm Exam (open book with 4 hours total time limit and taken in two parts)
(30 m/c questions worth 4 points apiece, 1 problem worth 80 points)
200 9%
Assignment 1: Annual Report Project 240 10%
Participation (11 discussions, 20 points apiece) 220 10%
Totals 2,310 100%
Points Percentage Grade
2,079 – 2,310 90% – 100% A
1,848 – 2,078 80% – 89% B
1,617 – 1,847 70% – 79% C
1,386 – 1,616 60% – 69% D
Below 1,386 Below 60% F
© 2012 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed written permission of Strayer University.ACC 100 Student Course Guide 1128 (1002 12-06-12) Final Page 6 of 11
ACC 100 – Assignments and Rubrics
Assignment 1: Annual Report Project
Due Week 8 and worth 240 points
The purpose of a corporate annual report is to communicate to stockholders and other interested parties its financial statements. The annual report is a summary of the corporation’s operations over the previous 12-month time period and states the corporation’s plans for the future. Many annual reports are created to resemble a corporate brochure, using lots of pictures, color, charts, and graphs. Despite the fancy look, the main purpose of the report is to provide the year’s financial data, which comes from the corporation’s accounting system.
Instructions:
Obtain a current annual report for any U.S. company you are interested in analyzing. You may download it from its Website or from the LRC database called Mergent Online. Each student must choose a different company to analyze; therefore students must receive approval of the selected company from the professor by Week 5 of the class.
Write a 2-3 page paper in which you:
1. Identify and explain the main sections of the annual report.
2. Discuss the key factors that influenced the company’s financial performance during the year.
3. Discuss the primary assets held by the company.
4. Explain how management characterizes the internal control environment of the company.
Your assignment must:
Be typed, double spaced, using Times New Roman font (size 12), with one-inch margins on all sides; references must follow APA or school-specific format. Check with your professor for any additional instructions.
Include a cover page containing the tile of the assignment, the student’s name, the professor’s name, the course title, and the date. State the company name and reporting period on which you will be reporting on the cover page, such as “Coca-Cola, Fiscal Year 2010” The cover page and the reference page are not included in the required page length.
The specific course learning outcomes associated with this assignment are:
Identify and explain the fundamental concepts and principles in accounting, the components of the accounting equation, the primary financial accounting equation, and financial statements and reports.
Analyze the basic concepts related to accounting information systems.
Use technology and information resources to research issues in financial accounting.
Write clearly and concisely about financial accounting using proper writing mechanics.
Grading for this assignment will be based on answer quality, logic/organization of the paper, and language and writing skills, using the following rubric.
© 2012 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed written permission of Strayer University.ACC 100 Student Course Guide 1128 (1002 12-06-12) Final Page 7 of 11
ACC 100 – Assignments and Rubrics
Assignment 1: Annual Report Project
Criteria0
Unacceptable
20
Developing
30
Competent
40
Exemplary
1. Identify and explain the main sections of the annual report.
Did not complete the assignment or did not identify and explain the main sections of the annual report; omitted information and/or included irrelevant information. Completed with less than 60% accuracy, thoroughness, and logic.
Partially identified and explained the main sections of the annual report; omitted some key information. Completed with 60-79% accuracy, thoroughness, and logic.
Sufficiently identified and explained the main sections of the annual report. Completed with 80-89% accuracy, thoroughness, and logic.
Fully identified and explained the main sections of the annual report. Completed with 90-100% accuracy, thoroughness, and logic.
2. Discuss the key factors that influenced the company’s financial performance during the year.
Did not complete the assignment or did not discuss the key factors that influenced the company’s financial performance during the year; omitted information and/or included irrelevant information. Completed with less than 60% accuracy, thoroughness, and logic.
Partially discussed the key factors that influenced the company’s financial performance during the year; omitted some key information. Completed with 60-79% accuracy, thoroughness, and logic.
Sufficiently discussed the key factors that influenced the company’s financial performance during the year. Completed with 80-89% accuracy, thoroughness, and logic.
Fully discussed the key factors that influenced the company’s financial performance during the year. Completed with 90-100% accuracy, thoroughness, and logic.
3. Discuss the primary assets held by the company.
Did not complete the assignment or did not discuss the primary assets held by the company; omitted information and/or included irrelevant information. Completed with less than 60% accuracy, thoroughness, and logic.
Partially discussed the primary assets held by the company; omitted some key information. Completed with 60-79% accuracy, thoroughness, and logic.
Sufficiently discussed the primary assets held by the company. Completed with 80-89% accuracy, thoroughness, and logic.
Fully discussed the primary assets held by the company.
Completed with 90-100% accuracy, thoroughness, and logic.
4. Explain how management characterizes the internal control environment of the company.
Did not complete the assignment or did not explain how management characterizes the internal control environment of the company; omitted information and/or included irrelevant information.
Partially explained how management characterizes the internal control environment of the company; omitted some key information. Completed with 60-79% accuracy, thoroughness, and
Sufficiently explained how management characterizes the internal control environment of the company. Completed with 80-89% accuracy, thoroughness, and logic.
Fully explained how management characterizes the internal control environment of the company. Completed with 90-100% accuracy, thoroughness, and logic.
© 2012 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed written permission of Strayer University.ACC 100 Student Course Guide 1128 (1002 12-06-12) Final Page 8 of 11
ACC 100 – Assignments and Rubrics
Completed with less than 60% accuracy, thoroughness, and logic.
logic.
5. Clarity Did not complete the assignment or explanations are unclear and not organized. (Major issues)
Explanations generally unclear and not well organized. (Many issues)
Explanations generally clear and /or organized. (Minor issues)
Explanations very clear and well organized. (Added helpful details)
6. Writing – Grammar, sentence structure, paragraph structure, spelling, punctuation, and APA usage, if required.
Did not complete the assignment or had 8 or more different errors in grammar, sentence structure, paragraph structure, spelling, punctuation, and APA usage, if required. (Major issues)
Had 6-7 different errors in grammar, sentence structure, paragraph structure, spelling, punctuation, and APA usage, if required. (Many issues)
Had 4-5 different errors in grammar, sentence structure, paragraph structure, spelling, punctuation, and APA usage, if required. (Minor issues)
Had 0-3 different errors in grammar, sentence structure, paragraph structure, spelling, punctuation, and APA usage, if required.
© 2012 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed written permission of Strayer University.ACC 100 Student Course Guide 1128 (1002 12-06-12) Final Page 9 of 11
ACC 100 – Student Notes
Weekly Course Schedule
The purpose of the course schedule is to give you, at a glance, the required preparation, activities, and evaluation components of your course. For more information about your course, whether on-ground or online, access your online course shell.
The expectations for a 4.5 credit hour course are for students to spend 13.5 hours in weekly work. This time estimate includes preparation, activities, and evaluation regardless of the delivery mode.
Instructional Materials
In order to be fully prepared, obtain a copy of the required textbooks and other instructional materials prior to the first day of class. When available, Strayer University provides a link to the first three (3) chapters of your textbook(s) in eBook format. Check your online course shell for availability.
Review the online course shell or check with your professor to determine whether Internet-based assignments and activities are used in this course.
Strayer students are encouraged to purchase their course materials through our designated bookstore MBS Direct. http://bookstore.mbsdirect.net/strayer.htm If a lab is required for the course, MBS Direct is the only vendor that sells the correct registration code so that Strayer students may access labs successfully.
Discussions
Students taking this course online are required to post their discussions to a weekly thread in the online course shell. To earn full credit in an online threaded discussion, students must have a total of 3 posts per discussion thread. Additionally, the posts must be made on two different days during the week. Please note: Material in the online class will be made available on the previous Thursday. As it is always possible that students could lose their work due to unforeseen circumstances, it is a best practice to routinely save a working draft in a separate file before posting in the course discussion area.
Professors hold discussions during class time for on-ground students. Check with your professor if any additional discussion participation is required in the online course shell outside of class hours.
Tests
Tests (quizzes, midterm and final exams, essay exams, lab tests, etc.) are available for student access and completion through the online course shell. Check the online course shell to determine how students are expected to take the tests. Do not change these questions or their point values in any way. This disrupts the automated grade book preset in the online course shell.
Online students are to complete the test by Sunday midnight the week the test is due.
On-ground students are to complete the tests after the material is covered and before the next class session.
Assignments
A standardized performance grading rubric is a tool your professor will use to evaluate your written assignments. Review the rubric before submitting assignments that have grading rubrics associated with them to ensure you have met the performance criteria stated on the rubric.
Grades are based on individual effort. There is no group grading; however, working in groups in the online or on-ground classroom is acceptable.
© 2012 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed written permission of Strayer University.ACC 100 Student Course Guide 1128 (1002 12-06-12) Final Page 10 of 11
ACC 100 – Student Notes
Assignments for online students are always submitted through the online course shell. On-ground professors will inform students on how to submit assignments, whether in paper format or through the online course shell.
Resources
The Resource Center navigation button in the online course shell contains helpful links. Strayer University Library Resources are available here as well as other important information. You should review this area to find resources and answers to common questions.
Technical support is available for the following:
For technical questions, please contact Strayer Online Technical Support by logging in to your iCampus account at https://icampus.strayer.edu/login and submitting a case under “Student Center,” then “Submit Help Ticket.” If you are unable to log in to your iCampus account, please contact Technical Support via phone at (877) 642-2999.
For concerns with your class, please access the Solution Center by logging in to your iCampus account at https://icampus.strayer.edu/login and submitting a case under “Student Center,” then “Submit Help Ticket.” If you are unable to log in to your iCampus account, please contact the Office of Student Affairs via email at mailto:[email protected].
TurnItIn.com is an optional online tool to assess the originality of student written work. Check with your professor for access and use instructions.
The Strayer Policies link on the navigation bar in the online course shell contains academic policies. It is important that students be aware of these policies.
© 2012 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed written permission of Strayer University.ACC 100 Student Course Guide 1128 (1002 12-06-12) Final Page 11 of 11
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