Revised 8/16/2010
SYLLABUS
Tulsa Community College
Spring 2012
Course: ACCT 2213 Financial Accounting Section #: 440
Call #: 25032
Day(s) and Time(s): T 6:00pm-8:50pm Start and end dates: 01/10/12 and 2/28/12
Course Delivery Method: Glenpool Campus
Course format: Lecture, Online
Homework and Quizzes,
and Tests in class and online
To Contact Your Instructor:
To Contact the Division Office:
INSTRUCTOR: DOUG FLETCHER
CELL PHONE:
(918) 830-0820
HOME PHONE: (918) 827-6068
BUSINESS AND INFORMATION TECHNOLOGY
ASSOCIATE DEAN: GORNIE WILLIAMS
BUSINESS SERVICES: L-244
Email Address: doug_fletcher@mail.tulsacc.edu
Office Hours: T 5:30 – 6:00 pm Glenpool Campus
Phone No.: (918) 595-8033
or by appointment
COURSE PREREQUISITES:
None.
COURSE DESCRIPTION:
Theory and practice of measuring and recording financial data for an economic unit: journalizing
transactions, adjusting entries for revenue and expense items, inventory, depreciation, internal control with
an emphasis on cash, current and long term liabilities, and accounting for corporate stock transactions.
Emphasis will also concentrate on the preparation and use of income statement, balance sheet, and statement
of cash flows.
NEXT COURSE(S) IN SEQUENCE:
ACC 2223 Managerial Accounting; ACC 2233 Financial Accounting Applications;
ACC 2313 Intermediate Accounting I; ACC 2243 Payroll Administration; ACC 2333 Cost Accounting;
ACC 2393 Accounting Information Systems; ACC 2523 Microcomputer Accounting Applications;
ACC 2243 Payroll Administration; and ACC 2363 Income Tax 1.
TEXTBOOKS, SUPPLIES, & OTHER RESOURCES:
TITLE: FINANCIAL & MANAGERIAL ACCOUNTING, EDITION: SECOND
AUTHOR: CHARLES T. HORNGREN, WALTER T. HARRISON, & M. SUZANNE OLIVER
PUBLISHER: PEARSON PRINTICE HALL
Textbooks and supplies may be purchased as a package from the West TCC Campus Bookstore where
it is packaged with MyAccountingLab. You may also purchase the ebook on the internet from the
MyAccountingLab website. The ebook is included free in the campus bookstore package and not as a
separate item, along with your access code. This is a two semester textbook. You may use this
textbook in your managerial course, along with the MyAccountingLab website, if you take that course
within one year of purchase.
This textbook and software is for both Financial and Managerial Accounting and is used by Doug Fletcher,
Part Time Faculty and all full timers and part-timers at West Campus, and All Full Time Faculty and all parttimers at Metro, SE, and Northeast Campuses.
Page 1
Revised 8/16/2010
In this course you will need Internet Explorer, Firefox, or Netscape to access the TCC Blackboard program,
the MyAccountingLab (access code comes with textbook), Excel software which does not come with the
Textbook and “Word” word-processing software which does not come with the Textbook if you need it to do
homework. You need to follow instructions when registering on MyAccountingLab website.
To facilitate your progress through this course the following items are recommended:
1. Two large notebooks, one for your loose leaf textbook and another for organizing and keeping class
lecture notes, power points, and copies of homework, quizzes, etc. that you may want
2. Dividers to setup your notebook by chapters.
Staying organized by the chapter and never getting behind is important to getting through this course with an
excellent grade.
COURSE OBJECTIVES:
Upon successful completion of this course students will be able to—
A. Understand the terminology surrounding financial accounting.
B. Prepare financial statements.
C. Understand who uses financial statements.
D. Have a mastery of basic accounting principles for use in many courses of study.
E. Use computers, spreadsheet software, accounting software, the Internet, MyAccountingLab and
Blackboard as tools to prepare financial statements.
TEACHING METHODS:
Course work will be devoted to reading and studying the textbook by the student before class, attending
lectures, preparing manual and computerized exercises, problems, and quizzes. You, the student, will be
responsible for the individual preparation of solutions to assigned quizzes, accounting problems and
exercises, and the tests. It is through the working of the problems, exercises and quizzes that you, the
student, learn accounting skills. Participation in all assignments is highly recommended so you may perform
well on the test.
Your grade in the class will be determined by your performance in three areas, (1) Homework, (2) Quizzes,
and (3) Tests. The MyAccountingLab computerized system will be used for submission and grading of all
three areas. As previously noted, purchase of the textbook package at the Campus book store provides you
authorization to use the MyAccountingLab system.
To access the MyAccountingLab system:
See the attached sheet from MyAccountingLab.
EVALUATION TECHNIQUES:
POINTS
ACTIVITY
PERCENTAGE
Page 2
Revised 8/16/2010
780
390
390
1560
Tests (130 or 260 points each)
Homework
Quizzes
Total Points Possible
50.0%
25.0%
25.0%
100.0%
GRADE CONVERSION CHART
1560 - 1397 = A
1396 - 1241 = B
1240 - 1085 = C
1084 - 929 = D
928 - 0 = F
GRADING
This class will be using computers to prepare and submit all homework, quizzes and tests. All grading will
be done online using the MyAccountingLab system. This is not an Internet class just because we are using
the internet to submit our assignments. However, this is a blended class and some testing will be done online
outside of the classroom.
All three categories of graded assignments (Homework, Quizzes, and Test) are set up to allow you to correct
any incorrect answers.
 Homework assignments are set to allow unlimited takes with feedback to correct any wrong answers
while you are working as long as the assignment is not submitted for grading.
 Quizzes are set to allow 2 takes. However, after the 2nd attempt you will be allowed to choose your
highest score.
 Tests allow two tries as you proceed through the test.
When you are working on an assignment you have two buttons which can be used to save your progress.
These are the “Save” which will save your progress while you continue to work in the assignment and “Save
and submit” which will submit for final grading.
HOMEWORK
Homework consists of Exercises and Problems assigned (at the end of each chapter). Homework performed
using MyAccountingLab format is automatically graded and recorded by that system when they are
submitted for grading. These results are stored on a server off site which grades your homework when the
assignment is submitted for grading. The software will assign points earned based on the percentage of
correct answers for each exercise/problem as a total for each chapter. Each homework assignment is worth
30 points. You will see your grades in MyAccountingLab immediately after you have completed all
homework (exercises or problems) for a chapter and submitted the assignment for grading. Points for
Homework exercises and problems for a chapter are recorded as a total in the Blackboard Gradebook.
You may need to work in the Microcomputer Labs at TCC. If so you will be required to present your student
ID to be allowed access to the computers. The computers in the lab will have Internet Explorer, Blackboard,
Excel, and Word already installed for your use. All the software necessary for this course is installed on the
computer systems. Microcomputer Lab personnel can help you with software, hardware, or printing
problems but not with accounting issues.
It is recommended that in addition to saving and submitting your exercises and problems that you print and
keep a hardcopy for your files. This will assure you have evidence of your progress in case of computer
retention or transmittal problems and will provide a source of material to review for tests.
QUIZZES
Page 3
Revised 8/16/2010
There is a 30 point quiz on each chapter, which should be taken after you have studied the chapter, done the
related homework, and completed the Pre and Post Test. Pre Test and Post Test are accessed under the
MyAccountingLab site. Quizzes are accessed through the MyAccountingLab site. The quizzes are similar to
in class quizzes in that they are an evaluation of how much of the subject matter you understand. Therefore,
unlike homework where you can have several attempts to get the correct answers, in quizzes you are allowed
only two attempts.
TESTS:
Four exams will be given during the semester. The total of all tests will be 780 points. All must be taken.
All will be taken and submitted using the MyAccountingLab system. Tests taken in class are closed
textbook, no notes, and no help. There will be no make-up exams given. Upon request you may take an
exam early. Should you miss a test for whatever reason you may count the next test double or you must take
the Final Comprehensive Exam. Should you miss a second exam the second exam missed will be counted as
a zero.
ATTENDANCE:
For your own benefit, please DO NOT get behind in doing your reading and class assignments. Class
Attendance is extremely important for you to do well in the class. Should there be questions or problems, it
is your responsibility to contact me by way of e-mail, or before or after class. Attendance is taken at the
beginning of class. If you miss roll taking it is your responsibility to contact the instructor at the end of the
class to make sure you are counted on the class rolls. Leaving class early or at break time will get your
attendance changed to absent. Please stay in the classroom once class starts. Please take care of personal
business before class starts.
LATE ASSIGNMENTS AND MAKE-UP WORK:
No LATE Make-ups will be allowed for Homework, Quizzes or Exams. Should you miss a test for
whatever reason you may count the next test double or you must take the Final Comprehensive Exam at the
end of the semester and I will average it in as a missed exam. Should you miss two tests the second missed
test will be recorded a zero.
COURSE WITHDRAWAL:
The deadline to withdraw from a course shall not exceed 3/4 the duration of any class. Contact the
Counseling Office at any TCC campus to initiate withdrawal from a course ('W' grade) or to change
from Credit to Audit. Check the TCC Academic Calendar for deadlines. Students who stop
participating in the course and fail to withdraw may receive a course grade of “F,” which may have
financial aid consequences for the student. The attached agenda shows the last date you can withdraw
for this semester.
COMMUNICATIONS:
Email: All TCC students receive a designated “MyTCC” email address (ex:
jane.doe@mail.tulsacc.edu). All communications to you about TCC and course assignments will be
sent to your MyTCC email address; and you must use MyTCC email to send email to, and receive
email from, the instructor regarding this course.
Inclement Weather: TCC rarely closes. If extreme weather conditions or emergency
situations arise, TCC always gives cancellation notices to radio and television stations. This
information is also posted on the TCC website (www.tulsacc.edu).
GENERAL EDUCATION GOALS:
General Education courses at TCC ensure that our graduates gain skills, knowledge, and abilities
that comprise a common foundation for their higher education and a backdrop for their work and
personal lives. TCC’s General Education goals are: Critical Thinking, Effective Communication,
Page 4
Revised 8/16/2010
Engaged Learning, and Technological Proficiency.
CLASSROOM ETIQUETTE:
Open and mutually respectful communication of varied opinions, beliefs, and perspectives during
classroom or online discussion encourages the free exchange of ideas that is essential to higher
learning and to the ability to learn from each other. Use of any electronic device is at the
discretion of the instructor. Electronic devices are not to be used in this class. They distract your
concentration.
SYLLABUS CHANGES:
Occasionally, changes to the syllabus may be necessary. Students will be notified of any changes
to the syllabus in writing by way of emails and Announcements in Blackboard.
STUDENTS WITH DISABILITIES:
TCC provides accommodations for qualifying students in compliance with the Americans with
Disabilities Act. For information, students may contact the disabled Student Resource Center, 918595-7115, or the Resource Center for the Deaf and Hard of Hearing, 918-595-7428V, 918-5957434TTY.
ACADEMIC DISHONESTY:
Academic dishonesty (cheating) is defined as the deception of others about one’s own work or
about the work of another. Academic dishonesty or misconduct is not condoned or tolerated at
campuses within the Tulsa Community College system. Tulsa Community College adopts a policy
delegating certain forms of authority for disciplinary action to the faculty. Such disciplinary actions
delegated to the faculty include, but are not limited to, the dismissal of disrespectful or disorderly
students from classes. In the case of academic dishonesty a faculty member may:
Require the student to redo an assignment or test, or require the student to complete a
substitute assignment or test;
Record a "zero" for the assignment or test in question;
Recommend to the student that the student withdraw from the class, or administratively
withdraw the student from the class;
Record a grade of "F" for the student at the end of the semester. Faculty may request
that disciplinary action be taken against a student at the administrative level by
submitting such a request to the Dean of Student Services.
Misconduct includes showing disrespect toward your professor/instructor and classmates. Talking to each
other during class is misconduct. The TCC Student Code of Conduct Policy Handbook allows for
administrative withdrawal and it will be done immediately by the Professor.
PLAGIARISM POLICY:
Plagiarism is claiming, indicating, or implying that the ideas, sentences, or words of another writer are your
own; it includes having another writer do work claimed to be your own, copying the work of another and
presenting it as your own, or following the work of another as a guide to ideas and expression that are then
presented as your own. The student should review the relevant sections of the TCC Student Code of Conduct
Policy Handbook.
INSTITUTIONAL STATEMENT:
Each student is responsible for being aware of the information contained in the TCC Catalog, the
TCC Student Policies & Resources Handbook, and semester information listed in the class
Page 5
Revised 8/16/2010
schedule. All information may be viewed on the TCC website: www.tulsacc.edu
CELLULAR PHONE AND PAGER POLICY:
AS TECHNOLOGY HAS INCREASINGLY ENHANCED OUR LIVES, IT HAS ALSO PROVIDED US
WITH NEW DISTRACTIONS. CELLULAR PHONES AND PAGERS FALL INTO THIS CATEGORY.
TCC STUDENTS ARE, IN MOST CASES, INDIVIDUALS WHO ARE “TRYING TO DO IT ALL” AND
THIS FREQUENTLY MAKES IT DIFFICULT TO DEVOTE THEIR FULL ATTENTION TO
CLASSROOM INSTRUCTION.
Cellular phones should be turned off while in class and taking a test. Response to pagers should be postponed
until the completion of class. There is to be no text messaging during classes or tests. If an emergency
situation is possible (i.e. sick child, hospitalized family member, etc.) the instructor should be informed that
the student will possibly be receiving a call. This is a common policy in movie theaters, concerts, worship
services, etc. and is intended to show respect for all participants in the learning environment. In the case of
an extreme emergency, callers can telephone campus police (595-7762) and a message will be delivered to
you if you are working in the Microcomputer Labs or in the classroom. Never talk on your cell phone in
class or allow it to ring.
TENTATIVE SCHEDULE OF ACTIVITIES, AGENDA, AND/OR COURSE OUTLINE
See attached schedule.
The instructor may change the assignment schedule AT ANY TIME by verbal or written notification. It is
your responsibility to make those changes to this Syllabus and Agenda. It is also your responsibility to check
your e-mail daily on the MYTCC web site. TCC has chosen this as our only way to communicate
electronically with you. Do not ask me to change your email address because you must do this by going to
the Student web site. I do not have access to your personal information or records. Please regularly check
the Announcement Page in your course for class announcements along with your MYTCC email account.
This is the way the college keeps a record of our communication.
GENERAL INFORMATION:
You SHOULD READ and STUDY each chapter before attempting any work assigned. Reading will cover
Chapters 1 through 13. Reading the chapters prior to lecture and working the exercises will allow you to
absorb more from the lectures and exercises. Working problems, exercises, and quizzes will help you to
apply and retain the information. Quizzes will help prepare you for the test and help you determine how
much time you will need to study the material before you take the test. Homework & quizzes will be
performed outside of the classroom. You only have two attempts on the Quizzes. Calculations will be
required on all Exams and Quizzes, so please have your calculator available or be prepared to do math by
hand or use the online calculator. Please keep copies of these for references.
In Accounting it is imperative that you (the student) study the material as it is presented. The very nature of
the subject makes the study method of "cramming" ineffective. Each concept presented assumes a thorough
knowledge of previously covered topics. A steady weekly study program at a certain time will result in
better comprehension of the subject matter, yield a better grade in the course, and better prepare you for your
future courses of study and job performance.
You may not be able to reach me at certain times of the day or night for assistance. I will try to answer your
questions as quickly as possible during the hours 8:00 am to 5:00 pm. and at other times if you leave emails
or phone messages. I maintain a full time job. You need to keep those hours in mind when expecting return
calls and e-mails. Assignment deadlines may fall on week-ends when I am not available to help therefore set
Page 6
Revised 8/16/2010
your deadlines to Mondays through Thursday. I realize that most of you do your homework on the
weekends. If you need help get it Monday through Thursday. Plan ahead; set your deadlines ahead of the
agenda deadlines for your own sake. A lot of students have computer/server problems with everyone turning
in on the deadline date. Because I am not always available, please make a connection with other classmates
and exchange phone numbers and/or e-mail addresses. One of your fellow classmates can pickup handouts,
take notes, etc. and/or send you e-mails relating to the class should you be absent.
Part of your course work is communication--just like on the job. Your future employer wants a person who
is prepared, can communicate that preparedness, and can work with others on a timely basis. I expect you to
communicate with me. Be prepared by reading and studying the chapters and staying on schedule if not
ahead of it. Please do not call me for information that is available in the course system.
Page 7
Revised 8/16/2010
TENTATIVE COURSE CALENDAR:
TENTATIVE AGENDA SHEET
FINANCIAL ACCOUNTING
Spring, 2012
This is an 8 week course. We will cover 13 chapters, 13 quizzes, several problems and exercises and take four exams. The tasks
of the first week are very important. Hopefully at the end of the first week you will have this course worked into your routine.
Please allow a minimum of 15 hours a week for this course.
DATES
LESSON PLAN
STUDENT HOMEWORK
ASSIGNMENTS
January 10 (T)
Introduction
Handouts (HO) (Syllabus, Agenda)
Introduce TCC Course Website (BB)
(http://bb.tulsacc.edu)
Introduce MyAccountingLab software
Lecture Ch. 1 & 2
Purchase Textbook and MyAccountingLab Code
Bring all to class.
Read Course Syllabus.
Read & Study Ch. 1 & 2
Homework Ch. 1 & 2
Chapter 1 & 2 Quiz
(All Ch. 1 & 2 Homework and Quiz due
by 11:55 PM Monday, January 16)
January 17 (T)
Lecture Ch. 3 & 4
Read & Study Ch. 3 & 4
Homework Ch. 3 & 4
Chapter 3 & 4 Quiz
(All Ch. 3 & 4 Homework and Quiz due
by 11:55 PM Monday, January 23)
January 21 - 22
Chapter 1 & 2 Test
Saturday Morning thru Sunday 11:55 pm
Allow at least 3 hours
January 24 (T)
Lecture Ch. 5 & 6
Read and Study Ch. 5 & 6
Homework Ch. 5 & 6
Ch. 5 & 6 Quiz
(All Ch. 5 & 6 Homework and Quiz due
by 11:55 PM Monday January 30)
January 28 - 29
Chapter 3 & 4 Test
Saturday Morning thru Sunday 11:55 pm
Allow at least 3 hours
January 31 (T)
Lecture Ch. 7 & 8
Read and Study Ch. 7 & 8
Homework Ch. 57 & 8
Chapter 7 & 8 Quiz
(All Ch. 7 & 8 Homework and Quiz due
by 11:55 PM Monday, February 6)
February 7 (T)
Chapter 5 - 8 Test in class
February 14 (T)
Lecture Ch. 9 & 10
Read and Study Ch. 9 & 10
Homework Ch. 9 & 10
Chapter 9 & 10 Quiz
(All Ch. 9 & 10 Homework and Quiz due
by 11:55 PM Monday, February 20)
February 21 (T)
Lecture Ch. 11, 12, & 13
Read and Study Ch. 11, 12, & 13
Homework Ch. 11, 12, & 13
Chapter 11, 12, & 13 Quiz
Page 8
Revised 8/16/2010
(All Ch. 11, 12. & 13 Homework and Quiz due
by 11:55 PM Monday, February 27)
February 28 (T)
M
y
A
c
Chapter 9 - 13 Test in class
c
o
u
n
t
i
n
g
L
a
b
How to Register and Enroll in Your MyAccountingLab Course
Welcome to MyAccountingLab! Your instructor has set up a MyAccountingLab course for you.
Textbook: Horngren: Financial and Managerial Accounting, 2e
Course Name: Financial Acct/Glenpool-Fletcher Spring 2012 8 Weeks
Course ID: XL0U-01QB-101Y-3JX2
To join your instructor's course, please complete the following two steps:
Register for MyAccountingLab
Enroll in your instructor's course
Page 9
Revised 8/16/2010
To register, you will need:
A valid e-mail address.
The access code that came with your MyAccountingLab Kit or a credit card or Pay Pal account if you
wish to purchase access online.
The Course ID listed above.
A
c
c
e
s
s
K
i t
Please Note: If you have an Access Kit that came with your book
or that you purchased separately, the instructions may be different
than what you are reading here. Please disregard those instructions
and follow the steps below. The code in your kit is still valid for the
version of MyAccountingLab that your instructor is using.
Step 1: Register for MyAccoutingLab
Go to http://www.myaccountinglab.com and click the Student button, in the Register section.
Enter your Course ID: XL0U-01QB-101Y-3JX2
Choose to register an access code or to buy access.
Follow the instructions to set up your login and password for your course.
Step 2: Enroll in your instructor's course
Login to MyAccountingLab at http://www.myaccountinglab.com with your newly created Login Name
and Password
Enter your course ID: XL0U-01QB-101Y-3JX2.
If you purchased access, visit the Chapter Resources inside your Instructor's Course for additional purchase
options.
Note: If you are taking two MyAccountingLab courses simultaneously you will need two separate login
accounts.
Need Help? For assistance, please visit http://www.myaccountinglab.com/support.
Page 10