Syllabus Suggestion - AVC Distance Education

ACCT201 – FINANCIAL ACCOUNTINGSYLLABUS & ASSIGNMENTS’ SCHEDULE- FALL 2013Latest Update 8/15/2013 – BE 319 Open Labs ScheduleProfessor: Kathy Moore – Business, Computer Studies, & Economic Development DivisionOffice - BE 228 - Email address: kmoore@avc.edu - Phone/Voicemail 661-722-6378 - FAX 661-722-6372Office Hours: Mon & Wed from 3:30 pm to 4:30 pm - in the OfficeFALL 2013 - ACCT201 - CRN 70011 - 4 credits - available 24/ 7 –Hybrid section = OnlineEither attend the first day (Tues 8/20) Meeting, OR Log In to Blackboard if unable to attend. Either way, you will be getting oriented to the course and to Blackboard. First Orientation Task must be completed no later than first day, Tues 8/20 by 9 pm,o ELSE you become a NO SHOW and will be DROPPED after 9 pm• Wait List students should attend if you wish to be added.FOUR Required On-Campus Class Meetings - Lancaster Campus – BE 311: 4:45 to 6:50 pm OC Meeting # 1: Week 1, Tuesday, August 20- First Day Orientation OC Meeting # 2: Week 7, Tuesday, October 1 – Computerized Accounting Project Orientation OC Meeting # 3: Week 11, Tuesday, October 29 – Group Accounting Research Project Orientation OC Meeting # 4: Week 15, Tuesday, November 26 – Group Research Project Oral PresentationoooTIMELY COMMUNICATION is CRITICAL for SUCCESS.ASK QUESTIONS! COMMUNICATE as needed!Use AVC Learning Center Tutoring as soon as needed.EMAIL Requirements for this course, all semester, and hopefully into the future:SUBJECT must always include:ACCT201 – Yourlastname - Reason for the message,plus a well written, brief message & your first & last names in body**********************************************************HOT LINKS to sections of this SYLLABUS & /SCHEDULE document: Textbook / Software / Course Description / Advisories / Course Objectives Methods of Evaluation (Weighted Average) / Participation & Communication Assignments Instructions & General Due Dates ASSIGNMENTS SCHEDULE & Open Lab Rules/SchedulesImportant web sites for AVC courses: AVC Web Site: http://www.avc.edu & http://myavc.avc.edu for your Email account & AVC resources Kathy's AVC Courses’ public info such as Syllabi: http://avconline.avc.edu/kmoore/courses/ AVCONLINE Home Page http://avconline.avc.edu/ for Blackboard Settings & online courses' infoo GETTING STARTED: Complete Browser Settings, read Blackboard & myavc info myavc.avc.edu. Blackboard Virtual Classroom: http://avc.blackboard.com/ with 24/7 Support at 1 866 885 8352Specific Important Web sites for ACCT201 Assignments using CONNECT: McGraw-Hill CONNECT online site to LEARN about technologies to be used for assignments.http://connect.mcgraw-hill.com Log on to FALL 2013 Course online CONNECT for Assignments & eBook & resources:http://connect.mcgraw-hill.com/class/k_moore_acct201_fall2013_hybrid_70011xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxpage 1

ACCT201 – FINANCIAL ACCOUNTINGSYLLABUS & ASSIGNMENTS’ SCHEDULE- FALL 2013Latest Update 8/15/2013 – BE 319 Open Labs ScheduleREQUIRED TEXTBOOK uses the online CONNECT website for textbook self-practice,resources, all assignments, and includes the complete e-Textbook:“Fundamental Financial Accounting Concepts with Connect Plus, 8th Edition”Thomas P Edmonds, et al, McGraw-Hill, ©2013,ISBN-13 9780077635848 - MHID 0077635841Textbook website:http://catalogs.mhhe.com/mhhe/viewProductDetails.do?isbn=0077635841IMPORTANT Student Resources site: www.mhhe.com/edmonds8eSelect Student Edition for important resources for self-practice to learn concepts"and skills before doing graded work.TEXTBOOK is REQUIRED – options can be a hard copy or the e-Textbook within CONNECT or both. CONNECT PLUS code is REQUIRED to REGISTER into the CONNECT website Chapter assignments and Exams and self-study and the Complete e-Book are in CONNECT websiteHere are some options: Buy a NEW textbook with CONNECT PLUS card used to REGISTER for CONNECT (info is above): OR buy a cheaper USED required textbook:• AND buy the cheaper CONNECT card that does not have the e-Textbook OR buy ONLY a CONNECT PLUS ACCESS CARD – includes the e-Textbook only for one semestero http://mpss.mhhe.com/student_connect_resources.php.A short Trial Period is available if you need time to purchase the CONNECT PLUS card.FALL 2013 http://connect.mcgraw-hill.com/class/k_moore_acct201_fall2013_hybrid_70011Having trouble registering? Get help here: http://bit.ly/StudentRegistration………………… ……………………… …………………… …………………… ……………….. ………………. …………….. ………………SUPPLIES REQUIRED: Storage for files and for backup of all work.USB flash drive required when using AVC Computer Labs.Always BACKUP! All files should be one removable device & home computer or 2nd removable device.SOFTWARE USED IN THIS COURSE is available in AVC Open Labs. Link to Lab Rules/Schedule info belowList of Software for this course, if you wish to work at home:o Microsoft Office Word and Excel or other software that can be opened as Word or Excel• SOFTWARE BIG DISCOUNTS: Very good MS Office 2010 and more deals for ALL AVC, athttp://www.foundationccc.org/CollegeBuys/CollegeBuysHome/tabid/484/Default.aspxo MS OFFICE Professional Plus 2010 only $39.99 as of July 17, 2013• FREE Windows 7 and ACCESS 2010 Licensed S/W via DreamSpark/MSDNAA), send Email to Kathy.oRELIABLE INTERNET SECURITY SYSTEMS (AntiVirus, AntiSpam, Firewall, etc) Webroot, BitDefender,Kaspersky, Norton, AVG, etc.) with regular updates of definition files and system updatespage 2

ACCT201 – FINANCIAL ACCOUNTINGSYLLABUS & ASSIGNMENTS’ SCHEDULE- FALL 2013Latest Update 8/15/2013 – BE 319 Open Labs Scheduleif you do not have Internet Access, link to FREE & CHEAP ISPs dial-up services to do online work.o Mozilla Firefox and/or Microsoft Internet Explorer - latest version - Free – Suggest NOT using MSIE 10o Email – either your personal account or use myAVC Email account - www.myavc.avc.edu;o Windows file compression http://avconline.avc.edu/kmoore/courses/FileCompressionWin.docxCOURSE DESCRIPTION (SCOPE): Students will learn how to process, report, and communicate financial informationboth in written and oral format. They will record and analyze financial statement data in manual and computerizedsystems. This course focuses both on the preparation of accounting information and the use of accounting informationto make decisions.THIS IS A SOPHOMORE-LEVEL course intended primarily for business administration or economicsmajors. Students planning to transfer to a four-year university should wait to take this course until the secondto the last semester prior to transferring. (CSU, UC, AVC)ONLINE COURSE requires understanding of operation systems, applications, Email, interactive web sites, etc.COURSE ADVISORY: Advisories: Completion of ENGL 101 and Eligibility for MATH 125 or MATH 130COURSE OBJECTIVES: Upon completion of course, the successful student will be able to:*1. Interpret financial statements and apply related business terminology.*2. Relate transactions to the financial statements using transaction-effects equations.*3. Recognize, calculate, and record accruals and dererrals.*4. Apply debit/credit bookkeeping process.*5. Prepare and interpret transactions for merchandising businesses.*6. Discuss the purpose and usefulness of internal control.*7. Reconcile external and internal cash records.*8. Record transactions, adjustments, and corrections using manual and computerized formats.*9. Prepare and analyze financials statements using manual and computerized formats.*10. Examine and apply accounting theory related to receivables and payables.*11. Calculate and differentiate the various asset valuation methods.*12. Calculate and record financing activity-related transactions.*13. Calculate financial statement ratios and discuss their usefulness.*14. Employ research techniques in groups to represent corporate financial information.* Denotes SCANS competenciesACCT 201 STUDENT LEARNING OUTCOMES: These evaluate the course quality and have no impact upon your grade.1. Prepare and analyze three key financial statements: Income Statement, Balance Sheet, Statement of CashFlows2. Recognize, calculate, and record accrual and deferral transactions.3. Examine various control features and their importance in the accounting environment.METHODS OF PRESENTATION: Textbook, lectures, examples, demonstrations, discussions, groups, Email, webresources, etc., for interaction and sharing. Your preparation and participation are vital to your success. All work should be done on time to maintain the flow of learning and the structure of files.Our goal is to provide you with beneficial education opportunities.Your duty is to work diligently to achieve all those benefits and successes.page 3

ACCT201 – FINANCIAL ACCOUNTINGSYLLABUS & ASSIGNMENTS’ SCHEDULE- FALL 2013Latest Update 8/15/2013 – BE 319 Open Labs ScheduleMETHODS OF EVALUATION: EVERYONE starts the semester with 100 % = A !!!!Types of activities that are assessedWeight%Participation - General Discussions, Email, Messages, etc 5 %Text Assignments: End-of-chapter and Online questions /exercises / quizzes 30 %Required Discussions based upon textbook & online resources 20 %Computerized Accounting Project using QuickBooks system 7 %Group Accounting Research Project 8 %3 Exams @ 10 % each 30 %Weighted Average Semester Grade Total –100 %The weight percentages are used to calculate the semester grade.This method is NOT a basic average calculation of your points / total points.Ignore Blackboard Grade Book points columns if they are displayed. It’s hard to get rid of them.Weighted Average Example: Your GPA is calculated using the weighted average method- Web example: http://www.blacksdomain.com/files/Notes/Calculating_WA.phpGrade Ranges: 100 - 90 = A; 89 - 80 = B; 79 - 70 = C; 69 - 60 = D;

ACCT201 – FINANCIAL ACCOUNTINGSYLLABUS & ASSIGNMENTS’ SCHEDULE- FALL 2013Latest Update 8/15/2013 – BE 319 Open Labs ScheduleRead the"Americans with Disabilities Statement" in your AVC Student Handbook.“Reasonable Accommodations:If you have a legally protected disability under the Americans with Disabilities Act (ADA) or Californiadiscrimination law, and you believe you need reasonable accommodation to participate fully in this class, pleasemake an appointment to see me during my private office hours to discuss your need.”PARTICIPATION & PERFORMANCE:Participate fully and effectively. Read all information. Follow all instructions.After that, if any questions or issues occur to you, ask and discuss as soon as possible.Blackboard Discussion Board Q&A messages will be answered by students or professor, generally within fivedays. Online students' complete at least two active logons per week, submitting assignments, posting todiscussions, etc. Full credit or resubmit opportunity will be earned for most assignments if submitted on or before thedue date. Late work may be submitted, with 50 % penalty, within two weeks past due date. Extensions granted only if timely communications, i.e., before due date. So, COMMUNICATE! Exams & Presentations must be completed by due date, or no credit. No Extensions. ALL writing assignments and all messages require correct grammar, punctuation, and concise,clear business writing skills. Be considerate and helpful. Collaboration = work together, assist each other, provide suggestions and references to resources,proofread, etc. ETHICAL Collaboration is strongly encouraged!!USE GOOD ETHICS ALWAYS !!Refer to "AVC Academic Honesty Policy" in Student Handbook.AVC Violation of the Academic Honesty Policy:Dishonesty, including but not limited to, cheating, or plagiarism. Plagiarism – from the Latin word for “kidnap” –involves using another’s work without giving proper credit, whether done accidentally or on purpose. Thisincludes not only words and ideas, but also graphs, artwork, music, maps, statistics, diagrams, scientific data,software, films, videos and the like. Plagiarism is plagiarism whether the material is from published orunpublished sources. It does not matter whether ideas are stolen, bought, downloaded from the Internet, orwritten for the student by someone else – it is still plagiarism. Even if only bits and pieces of other sources areused, or outside sources reworded, they must still be cited. To avoid problems, students should cite any source(s)and check with the instructor before submitting an assignment or project. Students are always responsible forany plagiarism in their work. An instructor who determines that a student has cheated or plagiarized has theright to give an “F” grade, or numerical equivalent, for the assignment or examination.Again, ETHICAL Collaboration is strongly encouraged!!Doing another person's work or having them do yours = NOT ethical options.And you are not "helping." Both will earn ZERO score for any unethical work.You both are diminished, and there will be consequences including rulings by AVC Student Services VP.Take all opportunities to learn. Ask questions, form study groups, early each semester go to AVCpage 5

ACCT201 – FINANCIAL ACCOUNTINGSYLLABUS & ASSIGNMENTS’ SCHEDULE- FALL 2013Latest Update 8/15/2013 – BE 319 Open Labs ScheduleLearning Center for Tutoring, visit Kathy during office hours, etc.Be responsible for yourself and for your education.Communicate your needs, seek out assistance, and take charge of your future.ASSIGNMENTS - GENERAL INSTRUCTIONSxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxoAttend required meetings. Be prepared. Participate effectively. Communicate in beforehand if unable to attend.Log On to Blackboard at least TWO different days each week, at minimum, to read info, and complete an onlineactivity each time, e.g., submit assignment, participate in discussion, ask or answer questions, etc. by due dates.o No activity after one week means no credit for activities which could lead to a DROP.o Assignments are located in the Blackboard Lessons/Labs area.DUE DATES: In ASSIGNMENTS SCHEDULE, assignments are due by Sat 9 pm, UNLESS another due date is specified.TEXTBOOK ASSIGNMENTS & HOW TO SUBMIT THEM:o Students need to read one chapter per week, at least, from the textbook. Students will independentlyresearch material in connection with course objectives and report via required discussions.o Students will reply in good, business-professional narrative to chapter questions.o Students will solve textbook exercises and problems using business math and basic algebra skills.o Successful completion of the research and accounting projects writing and computations as well.ASSESSMENTS - GENERAL INSTRUCTIONSo Students are evaluated on demonstrated proficiency in financial accounting based on homework assignments,quizzes, objective tests, essays, computerized accounting simulation project and research paper andpresentation. (Objectives 1-14)o Assignments primarily include analysis and computation using CONNECT website. (Objectives 1 - 13)o Exams are same type as general assignments, using CONNECT website, but cover multiple chapters. (Obj. 1 - 13)o The Accounting project requires students to use analytical and computational skills learned to complete a fullaccounting cycle. The project is graded on accuracy, and completeness. (Objective 8)o The Accounting Research Project and Presentation are graded on demonstrated comprehension of accountingconcepts, writing, analysis and presentation of accounting information. (Objective 14)SUBMIT FILES (very few files are required to be submitted in this course):o When files are created, all files worked on and saved per instructions are to be submitted,all added into one compressed ZIP file.• Read instructions in each assignment very carefully to avoid problems.• File Compression instructions http://avconline.avc.edu/kmoore/courses/FileCompressionWinXP.docxREQUIRED DISCUSSIONS’ INSTRUCTIONS:• Respond in Blackboard Discussion Board area, in Academic Forum, following instructions.page 6

oACCT201 – FINANCIAL ACCOUNTINGSYLLABUS & ASSIGNMENTS’ SCHEDULE- FALL 2013Latest Update 8/15/2013 – BE 319 Open Labs ScheduleHOW TO SUBMIT written responses to assignments:• INPUT info into a word processing document, using very good professional writing skills.• COPY from the word processing document to the response location.• Then PASTE responses into the specified Blackboard areas.Projects & Exams:o Assignments: Specifics for each assigned Chapter, Appendix, Project, Exam, READ & COMPLETE perinstructions in each assignment.o If files are involved, submit ALL worked on and saved per instructions and add into one compressed ZIP file.ASK QUESTIONS, AFTER reading all of the provided material, if you need assistance.DO NOT WAIT & WASTE TIME & GET STRESSED!!Ask questions, either in Blackboard DISCUSSION BOARD - DIALOGUE CHAMBER-Q&A forum, or in on-campus classmeetings, or via Email, or call Kathy, or visit during office hours, or make an appointment.Wk TuesDateWk1 Tues8/20OCMtg# 1ASSIGNMENTS SCHEDULE --- (subject to change)Assignments listed each week are DUE that week by Saturday 9 pm unless otherwise notedAssignments: Simple Success Steps:1. Begin each chapter / tutorial / web page at the beginning2. & continue through to the end, following all instructions,3. & submit all assignments on time.Welcome - Syllabus / Schedule / Introductions - The Textbook is in Library @ Reserve DeskOC Meeting # 1: Tuesday, August 20, First Day Orientation for Syllabus, Textbook, CONNECT Access Card,and Blackboard online environmentOC Meeting # 1: Week 1, Tuesday, August 20- First Day OrientationLogin to Blackboard – http://avc.blackboard.com/Take the link in the first Announcement and download and read the “READ THISANNOUNCEMENT FIRST - Welcome to ACCT201 Hybrid”, thoroughly. Save and Print the file FIRST DAY Assignment: Complete Orientation Task # 1 - due Tuesday, August 20, by 9 pmSend Email to kmoore@avc.edu via your avc.edu Email, following the TASK INSTRUCTIONS else NO SHOW = DROP after 9 pmALL “Orientation Tasks Assignment” tasks are DUE by Week 1 Saturday, August 24, by 9 pm latestLog on to FALL 2013 CONNECT to register to be able to do Assignments & use resources:http://connect.mcgraw-hill.com/class/k_moore_acct201_fall2013_hybrid_70011Read & follow Assignment Instructions for each type of assignment => link to ASSIGNMENT INSTRUCTIONS2 8/27 Chapter 1: An Introduction to Accounting - Assignment due this week - Week 2, by Sat 9 pm3 9/3 Chapter 2: Understanding the Accounting Cycle - Assignment due this week by Sat 9 pm4 9/10 Chapter 3: The Double-Entry Accounting System - Assignment due this week by Sat 9 pm5 9/17 Chapter 4: Accounting for Merchandising Businesses - Assignment due by Sat 9 pm6 9/24 Chapter 5: Accounting for Inventories - Assignment due by Sat 9 pmpage 7

7 10/1OCMtg# 2ACCT201 – FINANCIAL ACCOUNTINGSYLLABUS & ASSIGNMENTS’ SCHEDULE- FALL 2013Latest Update 8/15/2013 – BE 319 Open Labs ScheduleOC Meeting # 2: Tuesday, October 1 – Computerized Accounting Project OrientationComputerized Accounting Project with QuickBooks: Instructions provided in Lessons/Labs areaBegin Week 7 - Due Week 11 Saturday 9 pm2 - EXAM 1 - Chapters 1 thru 4 - DUE this week (Week 7) by Sat 9 pmCatch up opportunity through Chapter 5 through this week only. Then, remain caught up..8 10/8 Chapter 6: Internal Control and Accounting for Cash - Assignment due by Sat 9 pm9 10/15 Chapter 7: Accounting for Receivables – Assignment due by Week 9, Sat 9 pm10 10/22 Chapter 8: Accounting for Long-Term Operational Assets - Assignment due by Sat 9 pm11 10/29OCMtg#OC Meeting # 3: Tuesday, October 29 – Group Accounting Research Project OrientationDUE Week 15, Tuesday, November 26 before 4:45 pm for the On Campus Meeting # 4Use MLA style http://www.ccc.commnet.edu/mla/index.shtmlo Post Research Proposal in the ACCTG PROJECTS Forum - DUE this week, Sat, by 9 pmSubject is your group project's Title and the Message is a brief description + first & last names2 -Chapter 9: Accounting for Current Liabilities & Payroll - Assignment due by Sat 9 pmDUE this week - SUBMIT Computerized Accounting Project file via Bb Drop Box12 11/5 1 - EXAM 2 - Chapters 5 thru 8 - DUE this week (Week 12) by Sat 9 pm2 Chapter 10: Accounting for Long-Term Debt - Assignment due by Week 13, Sat 9 pm13 11/12 Chapter 11: Proprietorships, Partnerships, & Corporations - Assignment due by Sat 9 pm14 11/19 1 Chapter 12: Statement of Cash Flow - Assignment due by Sat 9 pm2 Chapter 13: Financial Statement Analysis - Assignment due by Week 15, Sat 9 pm15 11/26 OC Meeting # 4: Tuesday, November 26 – Group Accounting Research Project Oral PresentationSUBMIT GROUP ACCOUNTING RESEARCH assignment three ways by Week 15, Tues, 5/21, 9 pm:OC o Submit via the Research Paper Assignment’s Submit page’s Drop BoxMtg o Discussion Board – Attach file to your project thread for comment & critique# 4 o Oral Presentation of your project at this last on-campus meeting beginning at 4:45 pmDeadline to submit Extra Credit, or Resubmits, or Late work w/ penalties this Week 15 by Sat 9 pm16 12/3 Complete FINAL EXAM & the COURSE EVALUATIONDone! DUE TODAY Tuesday, December 3, by 9 pm! The End– Farewell – Adieu - ByeBye ;-)COMPUTER CLASSES & OPEN LAB RULES:Student Photo-ID cards are required & are available in the Student Development Office - SSV 180No direct access of hard drive. Do not add/delete/edit any files on hard drive. No disruptions.No copying of AVC software. No children or visitors. No food or drinks except water in closed container.Failure to follow these rules is grounds for removal from class and from labs!!Business, Computer Studies, & Economic Development Division Courses Only OPEN LAB: subject to changeBE 319 Mondays thru Fridays 9 am – 5 pm; CLOSED Sat; subject to changepage 8

ACCT201 – FINANCIAL ACCOUNTINGSYLLABUS & ASSIGNMENTS’ SCHEDULE- FALL 2013Latest Update 8/15/2013 – BE 319 Open Labs ScheduleAll AVC Registered Students OPEN LABS: subject to changeBE 317 Mon thru Thurs 8 am - 7 pm; CLOSED Fridays & Saturdays -BE 320 Mon thru Thurs 8 am - 7 pm; Fri 8 am - 3 pm; CLOSED SaturdaysAVC Plmdl Mon thru Thurs 8 am - 7 pm ; Fri 8 am - 3 pm; CLOSED SaturdaysCritical Dates for this Course: http://www.avc.edu/studentservices/adminrec/regdatesupcoming.htmlFor more information please use following :SYLLABUS / SCHEDULE (this document): Submit Assignments as Attachments / Using File CompressionUSE OF HOME COMPUTER: AVCONLINE site: http://avconline.avc.edu/ Getting Started pageAll Kathy Moore AVC Courses' Welcome Page ACCT201 Welcome Page Email: kmoore@avc.eduLast Updated 8/15/2013- By K E MOORE Copyright 2012page 9