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ACCT 111
Accounting 1
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Cover
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Benedictine Hallmarks 2011-2012
STABILITY  STEWARDSHIP
IDEA
schedule &
sessions
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course syllabus
Addresses the educational
needs of adult students by
developing and providing
engaging, relevant and
accelerated programs.
blended model
ACCT 111
Enhances scholarship,
leadership skills, social
responsibility, and promotes
life-long learning.
Provides high-quality, easily
accessible educational
opportunities for adult
learners.
Accounting 1
Enables adults to earn
specific undergraduate and
graduate degrees while
maintaining their personal and
professional commitments.
student version
contents links
about this document
about Moser College
about blended learning
hallmarks of a Benedictine education
student expectations
attendance policy
submission of work
netiquette
_________________________
IDEA objectives & IDEA description
course overview
required textbooks
grading scale
learning outcomes
course schedule
external links
Develops new degree and
non-degree programs that
address the expressed needs of
the professional community.
financial aid
library resources
Academic Honesty Policy
APA formatting and style
APA resources for students
Student Success Center (SSC)
services for students with disabilities
Moser College Mission
Statement: Moser College
embodies the values of respect,
excellence, collaboration, and
professionalism. We are
committed to delivering
innovative and dynamic
programs designed for adult
students who are dedicated to
enhancing their professional,
local, and global communities.
_________________________
Benedictine Current Students
Moser Center Student Information
Student Login to D2L
Student E-Mail Login
Academic Calendars
BenUConnect  MyBenU
Moser College Vision
Statement: To be one of the
premier university colleges in
the nation.
Love of Christ and Neighbor  Prayer  Stability  Conversatio  Obedience
Discipline  Humility  Stewardship  Hospitality  Community
Benedictine
University
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about
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Margaret and Harold Moser Center
1832 Centre Point Circle
Naperville, IL 60563
resources
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outcomes
Phone: (630)schedule
829-6289&
IDEA
sessions
Fax: (630) 829-1375
http://www1.ben.edu/programs/a
dult_cohorts/mission_vision.asp
2
Content Links
ACCT 111 | Accounting 1
About Your Program at Benedictine University – Moser College
About This Document
This is a hypermedia document – it has been built to mimic navigation on the
web. This document can also be viewed as a presentation or it can be printed
like a traditional document. We use this sort of document because it allows for
navigation links (hyperlinks) to text, graphics, audio/video, and the web. This
type of document also allows you to navigate in a nontraditional, nonlinear way
– by following the page links you are not bound to read or flip through the
document in any sort of order. This is yet another example of Moser College’s
commitment to advancements in technology and blended learning.
About Moser College
The Moser College of Adult & Professional Studies delivers its curricular
programs in a specifically designed structure deliberately oriented for working,
adult learners. The Moser College is committed to providing a learning
environment which extends beyond the classroom and is designed specifically
to meet the needs of its students and their employers by bringing a quality
educational experience without requiring the student to relocate or travel
extensively beyond their home area. Benedictine University's Moser College of
Adult & Professional Studies is fully accredited by the Higher Learning
Commission of the North Central Association of Colleges and Schools*.
* http://www.ben.edu/academic_programs/moser/about/index.cfm
About Blended Learning
Blended learning is the integration of different learning environments: mainly
the online format with the face-to-face format, but may also include mobile
learning. Blended learning, also referred to as hybrid learning, relies on both
the advantages of digital/technology innovation and the methods of face-toface instruction. At Moser College, we use blended learning by combining
asynchronous online classroom sessions with a face-to-face classroom
environment. We alternate between the online session and the face-to-face
session in 5-week courses, with the A session being face-to-face and the B
session being online.
hallmarks of a Benedictine Education:
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Love of Christ and Neighbor  Prayer  Stability  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community
3
About
ACCT 111 | Accounting 1
The Ten Hallmarks of a Benedictine Education
A Benedictine Education
Based on the Rules of Saint Benedict, a Benedictine
Education is based on the Benedictine Wisdom
Tradition that sets as its goals the transformation of the
Human mind AND Heart and has at its foundation “The
Ten Hallmarks of a Benedictine Education”.
The Ten Hallmarks
Each academic year Moser College will be celebrating
two of the Hallmarks. This academic year 2011-2012,
the Hallmarks Stability and Stewardship have been
chosen. The ten hallmarks are:
1. Love of Christ and Neighbor
2. Prayer: a Life marked by liturgy, lection and
Mindfulness
3. Stability: commitment to the daily life of this place,
its heritage and tradition
4. Conversatio: the way of formation and
transformation
5. Obedience: a commitment to listening and
consequent action
6. Discipline: a way toward learning and freedom
7. Humility: knowledge of self in relation to God,
others and creation
8. Stewardship: responsible use of creation, culture
and the arts
9. Hospitality: openness to others
10. Community: call to serve the common good
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Portrait (1926) by Herman Nieg
(1849–1928); Heiligenkreuz Abbey, Austria
course
overview
learning
outcomes
IDEA
schedule &
sessions
Love of Christ and Neighbor  Prayer  Stability  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community
4
Hallmarks
ACCT 111 | Accounting 1
Student Expectations
Expectations of Students
In order to get the maximum use of the time available, it is expected that you
will:
•
Read the material to be covered in the class and complete required
assignments prior to attending the class/session;
•
Arrive/login to class/session prepared to participate actively;
•
Be prepared to actively participate in the collaborative activities of each
class/session; and
•
Always feel free to seek additional help from the instructor when the need
arises.
Attendance Policy
Students may not miss more than 25% of the live classroom sessions. Doing so
will result in an F for the course.
financial aid information
Submission of Work
All assignments are to be submitted into Desire 2 Learn (D2L) unless otherwise noted by instructor.
Assignments must be submitted by due date. Any assigned work submitted late for any unexcused
reason will receive a lowered grade. Please refer to your instructor’s late work policy located in D2L.
In the event that you miss an examination for due cause, arrangements must be made with the
instructor for a make-up examination. Important criteria concerning the submission of work:
•
Make-up examinations may differ from the original class examination.
•
Per University policy, assignments cannot be accepted by an instructor after the last day of the course.
•
Only discussions threads posted by 11:59 pm CST on the due date will count for grading purposes.
information concerning netiquette:
home
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learning
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IDEA
schedule &
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Love of Christ and Neighbor  Prayer  Stability  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community
5
Expectations
ACCT 111 | Accounting 1
About Netiquette
What is Netiquette?
"Netiquette" stands for "Internet Etiquette", and refers to the set of practices which help to make the online
experiences pleasant for all involved. As you might expect, netiquette, like other forms of etiquette, is about
courtesy, manners, codes of behavior, protocols and respect. Netiquette primarily focuses on how we interact with
one another online, by being aware of: our use of language, others’ cultural background, conventional norms, and
other behaviors. Below you will find guidelines concerning the basics of online interaction. If it isn’t something you
would say or do in the face-to-face classroom, it is probably inappropriate in the online class as well.
Netiquette Basics
1. Follow the Golden Rule (“One should treat others as one would like others to treat oneself”)
2. Be ethical, fair, tolerant and mindful of others – avoid stereotyping, judgment and prejudice
3. Know the boundaries of particular cyberspaces – what is acceptable in a text or chatroom with friends may
not be appropriate in a classroom or in an online conversation with an instructor
4. Respect the time of others by: 1) using descriptive subject lines, 2) resizing images for the web, 3) providing
links instead of copying and pasting content, 5) using white space by inserting blank lines between paragraphs
and headers and 6) limiting your use of attachments
5. Copy the minimum number of people – it is tempting to send “email” or “message blasts” because it is easier
for the poster, but it is not easier for the reader
Inappropriate Online Usage
1. Avoid “flaming” – flaming is sending offensive, insulting or criticizing messages. This happens more often
online then in face-to-face interaction, because there is an illusion of anonymity.
2. Flaming is neither productive nor appropriate for the learning environment
3. Always avoid flaming when it comes to content and opinions, but also avoid it when it comes to grammar,
punctuation and spelling corrections
4. Avoid using CAPS if possible and never type messages in ALL CAPS – this is considered yelling and is often
seen as a form of aggression
5. Use emoticons ( :) , :( , :-) ) sparingly and avoid the use of JK, BRB, LOL and other text language
Confidentiality and Privacy
1.
2.
3.
4.
Email, messaging and posting are forms of written record and are just as permanent as a letter or document
Do not publicize your own or others’ personal information (such as email, phone numbers, last names etc.)
Respect copyright and cite any and all sources
Do not expect that your communications are private, instead assume all communications are public
For more information please review Netiquette by Virginia Shea
home
about
expectations
resources
course
overview
learning
outcomes
IDEA
schedule &
sessions
Love of Christ and Neighbor  Prayer  Stability  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community
6
Netiquette
ACCT 111 | Accounting 1
Individual Development and Educational Assessment
IDEA Objectives
•
Acquiring skills in working with others as a member of a team.
•
Developing creative capacities (writing, inventing, designing,
performing in art, music, drama, etc.)
•
Gaining a broader understanding and appreciation of intellectual/
cultural activity (music, science, literature, etc.)
•
Developing skill in expressing oneself orally or in writing.
•
Learning how to find and use resources for answering questions or
solving problems.
•
Developing a clearer understanding of, and commitment to, personal
values.
•
Learning to analyze and critically evaluate ideas, arguments, and
points of view.
•
Acquiring an interest in learning more by asking questions and
seeking answers.
IDEA Description
The IDEA student survey focuses on the instructor’s learning objectives for the course and on the
progress each student made toward achieving those objectives. By answering thoughtfully and
honestly, your ratings and comments will be much more helpful – to the instructor, the department
chair, and the dean of the college. As students, you should also know that student ratings and
comments have been used to help evaluate courses and to improve the educational experience at
Benedictine University. The appropriate standard of conduct with respect to student surveys is
thoughtful comments and constructive criticism – respectfully communicated.
A Focus on Learning
“The IDEA Student Ratings system looks at instruction in terms of its endgame. Rather than
emphasizing teaching style or personality, the IDEA system focuses on student learning and the
methods used to facilitate it.” – from the IDEA website: www.theideacenter.org/node/5
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IDEA
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Love of Christ and Neighbor  Prayer  Stability  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community
7
IDEA
ACCT 111 | Accounting 1
Student Evening Course Overview
Course Description
Principles of financial accounting; including the basic structure of accounting, accounting
systems, and controls, the preparation and use of financial statements, and problems related to financial
disclosures.
Course Materials
Required Textbook and Materials
Nobles, T., Mattison, B., Matsumura, E. (2013). Financial & Managerial Accounting (4th ed.) Upper
Saddle River, NJ: Pearson ISBN-13: 9780133251241
MyAccountingLab access from http://www.myaccountinglab.com
Technological Computer Requirements
Students in the Blended program will need: High-speed Internet access; a sound card and speakers;
Windows XP (minimum)/Windows 7 (recommended) or Mac OS X 10.5 or higher; and Firefox 3.6 or
higher. It is also highly recommended that students have access to a microphone or webcam for
optional audio/videoconferencing.
Discussion Forum Guidelines
The Course Grading Scale
A
=
4.00
90 - 100%
EXCELLENT
B
=
3.00
80 – 89%
GOOD
C
=
2.00
70 – 79%
SATISFACTORY
D
=
1.00
60 – 69%
PASS
F
=
0.00
BELOW 60%
FAIL
I
=
INC
INCOMPLETE
home
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resources
To receive a minimum passing grade, students must
make a post to each discussion question for that
week by day 4 of each week and respond to at least
two other postings by the end of the week. Individual
Posts are worth up to 5 points and the total
Response Posts are worth up to 5 points total. Each
discussion will total up to 10 points.
course
overview
learning
outcomes
IDEA
schedule &
sessions
Love of Christ and Neighbor  Prayer  Stability  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community
8
Course Overview
ACCT 111 | Accounting 1
Student Evening Course Outcomes
Wk
Learning Objective
Assignment
Pts
Accounting & Recording Business Transactions
and the Adjusting process.
Individual Chapter Problems 1-3
10 pts.
Classify, differentiate and define accounting
introductory principles
Chapter Problems 1 - 3
Identify financial statements of a company on
the S&P 500
In- Class activity “Introduce PBL” Steps 1 & 2
Final Project
1B
Describe how you would articulate debit and
credits to a beginning student.
Topic: Learning Debits & Credits. Discussion Post and two
Response Posts on D2L
10 pts
2A
Completing the Accounting cycle &
Merchandising Operations.
Individual Chapter Problems 4-5
10 pts.
Assess your knowledge
Quiz 1 – Chapters 1 - 5
20 pts.
Decide whether your company is in a strong or
weak financial position
PBL steps 3 & 4
Final Project
Determine the effect of various transactions
on the current ratio and the debt ratio
Chapter Problems 4 - 5
2B
List several advantages why some small
corporations would select cash vs. accrual
accounting method over the other
Topic: Cash-basis & Accrual Accounting. Discussion Post
and two Response Posts on D2L
10 pts
3A
Merchandising Inventory, Internal Control &
Cash and Receivables.
Individual Chapter Problems 6-8
10 pts.
Identify the effects of various ratios and their
financial impact
Chapter Problems 6-8
Outline ideas to improve financial ratios for
the selected Company in the short term (1 – 3
years).
PBL step 5
1A
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Final Project
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IDEA
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Love of Christ and Neighbor  Prayer  Stability  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community
9
Learning Outcomes
Student Evening
Wk
ACCT 111 | Accounting 1
>
Course Outcomes
Based in
Bloom’s Taxonomy
Learning Objective
Assignment
Pts
3B
Has the Sarbanes-Oxley Act had its desired
outcome as it was originally intended?
Topic: Sarbanes-Oxley
Discussion Post and two Response Posts on D2L
10 pts
4A
Plant Assets & Intangibles & Investments
Individual Chapter Problems 9-10
10 pts.
Assess your knowledge
Quiz 2 – Chapters 6 -10
20 pts.
Write a summary on the findings of the research
and the indications from ratios on financial
outlook.
PBL step 6
Final Project
Demonstrate and account for plant assets,
intangibles and investments
Chapter Problems 9 - 10
4B
Explain the impact of each depreciation method
as they relate to the Income Statement and
Balance Sheet
Topic: Depreciation
Discussion Post and two Response Posts on D2L
10 pts
5A
Classification of Liabilities on the Balance Sheet
and Stockholders Equity
Individual Chapter Problems 11-13
10 pts.
Assess your knowledge
Quiz 3 – Chapters 11 - 13
20 pts.
Present a summary of findings based on financial
research
PBL step 7
Final Project
How would you explain bonds to a new
accounting student?
Topic: Bonds
Discussion Post and two Response Posts on D2L
10 pts
5B
Total Points for the Course
Discussion Questions
10 pts ea x 5
= 50 pts
25% of the total points
Written Assignments
10 pts ea x 5
= 50 pts
25% of the total points
Assessments
20 pts ea x 3
= 60 pts
30% of the total points
PBL project/presentation
40 pts x 1
= 40 pts
20% of the total points
Total Points for the Course
= 200 pts
home
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course
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learning
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IDEA
schedule &
sessions
Love of Christ and Neighbor  Prayer  Stability  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community
10
Learning Outcomes
ACCT 111 | Accounting 1
Student Evening Course Schedule
Session
Loc.
Class Title
Assignments
01 A
F2F
Accounting & Recording Business
Transactions and the Adjusting
process.
•
•
•
•
no pre-assignment for session 1A
Review chapters 1-3 pages 2-209.
Activity: Introduction to my accounting lab
Course expectations
01 B
online
Accounting & Recording Business
Transactions and the Adjusting
process.
•
•
•
Reading assignment: chap. 1-3 covered in class 1A. Be
prepared to discuss chap. 4-5 in class 2A.
Written Individual assignment: Ch. 1 -3
Discussion topic: Learning Debits & Credits
02 A
F2F
Completing the Accounting cycle
& Merchandising Operations.
•
•
•
•
Review chapters 4-5 pages 210-365
Activity: My accounting lab problems
Quiz 1 chapters 1-5
PBL steps 3 & 4
02 B
online
Completing the Accounting cycle
& Merchandising Operations.
•
•
•
Reading assignment: chap. 6-8 . Be prepared to discuss in
class 3A.
Written Individual assignment: Ch. 4-5
Discussion topic: Cash-basis & Accrual Accounting
03 A
F2F
Merchandising Inventory, Internal
Control & Cash and Receivables.
•
•
•
Review chapters 6-8 pages 366-547.
Activity: My accounting lab problems
PBL step 5
03 B
online
Merchandising Inventory, Internal
Control & Cash and Receivables.
•
•
•
Reading assignment: chap. 9-10 . Be prepared to discuss in
class 4A.
Written Individual assignment: Ch. 6-8
Discussion topic: Sarbanes - Oxley
04 A
F2F
Plant Assets, Intangibles and
Investments.
•
•
•
•
Review chapters 9-10 pages 548-639
Activity: My accounting lab problems
Quiz 2 chapters 6-10
PBL step 6
04 B
online
Plant Assets, Intangibles and
Investments.
•
•
•
Reading assignment: chap. 11-13 . Be prepared to discuss in
class 5A.
Written Individual assignment: Ch. 9-10
Discussion topic: Depreciation
05 A
F2F
Classification of Liabilities on the
Balance Sheet and Stockholder’s
Equity.
•
•
•
•
Review chapters 11-13 pages 640-807
Activity: My accounting lab problems
Quiz 3 chapters 11-13
PBL step 7
05 B
online
Classification of Liabilities on the
Balance Sheet and Stockholder’s
Equity.
•
•
Written Individual assignment: PBL Summary
Discussion topic: Bonds
home
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expectations
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course
overview
learning
outcomes
IDEA
schedule &
sessions
Love of Christ and Neighbor  Prayer  Stability  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community
11
Course Schedule