Course:
Year:
Instructor:
Tutoring:
Accounting 201 (Davenport University) Credits: 4
2015-16
Mrs. Andersen
Tuesday, 3:30-4:15
Room: 253
Course Description
12104 Accounting
Accounting courses introduce and expand upon the fundamental accounting principles and procedures used in business. Course content typically includes the full accounting cycle, payroll, taxes, debts, depreciation, ledger and journal techniques, and periodic adjustments. Students may learn how to apply standard auditing principles and to prepare budgets and final reports.
Calculators, electronic spreadsheets, or other automated tools are usually used. Advanced topics may include elementary principles of partnership and corporate accounting and the managerial uses of control systems and the accounting process.
**This is a concurrent-enrolled class through Davenport University. All students must receive a 73% in order to receive college credit.**
This class is also used for a 4 th year math class
Learning Outcomes
Upon successfully completing this course, the student will be able to:
1. Demonstrate knowledge of Generally Accepted Accounting Principles via oral and written presentations.
2. Demonstrate problem solving by gathering, organizing and interpreting data.
3. Examine and record business events for sole-proprietorships.
4. Prepare financial statements.
5. Describe and discuss proper accounting treatment and reporting of cash, receivables, inventory, plant assets, and current liabilities.

6. Examine partnership transactions and properly record addition/deletion of partners and partnership liquidations
DU Excellence System
The Davenport University Excellence System consists of nine learning outcomes that demonstrate professional competencies necessary for graduates to engage in life-long learning and succeed in their chosen profession. These learning outcomes are reinforced throughout the curriculum of each academic program and are assessed at the course and program levels, where appropriate. The Excellence System covers:

Global and Intercultural Competence

Civic and Social Responsibility

Ethical Reasoning and Action

Critical and Creative Thinking

Analysis and Problem Solving

Leadership and Teamwork

Information and Technology Proficiency.

Written Communication

Professional Communication
Textbook:
978-0-07-782178-4
Fund. Accounting Principles , 21 st Edition
Textbook Policy:
All textbooks and supplemental works are the property of ATA. Books will be assigned to students by a specific number. All books must be returned to ATA at the time of the final exam or withdrawal from
ATA. If the book assigned to the student is not returned, it is the obligation of the student, parent or guardian to pay for the assigned book.
Materials Needed

Calculator with basic functions and with a percent key

Number of pencils (only pencils will be used on class work)

Folder to keep all returned paper and papers needed for test reviews

Notebook

Requirements:
Student will be required to do the following

Keep detailed notes of lecture

Participate in class discussions

Copy and keep examples of problems

Keep all returned papers to be used for test reviews

Keep up on all assignments
Grading:

Assignments

Comprehensive Problems

Test/Projects

Semester Exam
35%
15%
50%
20%
**Late Assignments can be turned in 1 day late (reduction of 25%), 2 days late (reduction of
50%), no late work accepted after 3 days. **
Standardized Grade Scale
The following grading scale is a University standard for courses in this area of study:
A 100 – 93
A- 92 – 90
B+ 89 – 87
B 86 – 83
B- 82 – 80
C+ 79 – 77
C 76 – 73
C- 72 – 70
D+ 69 – 67
D 66 – 63
F 62 – 0
Note: A grade of C or better is required to pass this course successfully

Schedule
***All dates and assignments are subject to change for the benefit of student learning***
Teacher website will display the latest assignments/projects and test schedules
Semester 1:
September
September
September
October
October
November
Chapter 1
Chapter 2
Chapter 3
Chapter 4
Chapter 5
Chapter 6
November/December
December
January
Semester 2
Chapter 7
Chapter 7
Review for Semester Exams
February
February
February/March
March
March /April
April
May
May
May
Chapter 8
Comprehensive Problem
Chapter 9
Chapter 10
Chapter 11
Chapter 12
Comprehensive Problem
Final Exam Review
Senior Final Exams

27
27
28
29
30
19
20
21
22
22
2
2
2
3
3
6
7
8
8
4
5
CLASS
MTG CHAP
1
1
1
1
TOPIC
Introductions & Class Overview
Accounting in Business
CONNECT
1
2
3
2
3
Accounting in Business
Analyzing & Recording Transactions
Adjusting Accounts & Preparing Financial Statements
Analyzing & Recording Transactions
Adjusting Accounts & Preparing Financial Statements
3
4
Adjusting Accounts & Preparing Financial Statements
Completing the Accounting Cycle
4 Completing the Accounting Cycle
1-4 Review Chapters 1, 2, 3, 4
1-4
5
EXAMINATION NUMBER ONE (110 Min)
Accounting for Merchandising Operations
Quick Study Exercises
All
Problems Reading
1
Project / Other
Tutorial
Problems 1-3, 1-4, 1-5 In Class
All
All
All
1-2, 1-4, 1-6,
1-8, 1-12, 1-13
2-2, 2-3, 2-8
1-1A
2-12
3-3, 3-4, 3-7
2-2A, 2-5A
3-1A, 3-4A, 3-
5A
4-1, 4-3, 4-4
4-2A
4
2
3
All 5
9
10
10
11
12
12
5
5
5
6
6
7
Accounting for Merchandising Operations
Accounting for Merchandising Operations
Accounting for Merchandising Operations
Inventories & Cost of Sales
Inventories & Cost of Sales
Accounting Information Systems
All
5-2, 5-3, 5-4,
5-6, 5-7, 5-9
5-14
6-1, 6-3, 6-4,
6-8
5-2A, 5-3A
5-5A
6-1A, 6-3A
5A
6
7
All
7-1, 7-2, 7-3,
7-4, 7-5, 7-6,
7-7
7-10 7-3A, 7-4A
13
14
15
16
16
17
17
18
7
7
Accounting Information Systems
Accounting Information Systems
5-7 Review chapters 5, 6, 7
5-7
8
EXAMINATION NUMBER TWO (110 Min)
Cash and Internal Controls
8
9
Cash and Internal Controls
Project Kick-Off
Accounting for Receivables
All
All
8-2, 8-3, 8-5,
8-7, 8-11, 8-12 8-2A, 8-4A
8
9
Start Com prehensive Problem
9
9
Accounting for Receivables
Accounting for Receivables
8 - 9 Review chapters 8, 9
8 - 9 EXAMINATION NUMBER THREE (110 Min)
10 Plant Assets, Natural Resources, Intangibles All
9-1, 9-2
9-3, 9-4, 9-5,
9-6, 9-7, 9-10,
9-13, 9-14
9-3A, 9-5A
10
10-1, 10-2, 10-
3, 10-5, 10-6,
10-7, 10-9,
10-11, 10-13,
10-14 23
24
25
10 Plant Assets, Natural Resources, Intangibles
WORK ON PROJECTS IN CLASS
10 WORK ON PROJECTS IN CLASS
11 Current Liabilities & Payroll Accounting
26 11 Current Liabilities & Payroll Accounting
Project Due
All
11-1, 11-3,
11-4, 11-5,
11-8, 11-10,
11-11, 11-12,
11-14
Com prehensive Problem Due
11
12
12
1-12
1-12
Current Liabilities & Payroll Accounting
Accounting for Partnerships
Accounting for Partnerships
Review Chapters 1 - 12
FINAL EXAM (COMPREHENSIVE) 110 Min
All
11-1A,
11-3A, 11-
4A
12
12-2A, 12-3A