SYLLABUS Tulsa Community College, Metro Campus Introduction to Accounting – ACCT 1003 Fall 2015 Section No: 190 Days/Times: Online Instructor: S. Molly McFadden-May, CPA, MT E-Mail: molly.mcfadden-may@tulsacc.edu Phone: 918-595-7056 Division Name: Business & Information Technology Division Associate Dean: Mr. Mitchell Ober Call No: 18583 Class Duration: 16 Week Course August 17 – December 13 Office: MC438 Office Hours: Mon 9:00 – 10:00 AM, 1:00 – 3:30 PM Tues 9:00 – 10:00 AM, 11:30 AM - 3:00 PM Wed 9:00 – 10:00 AM Thurs 9:00 – 10:00 AM online Other days/times by appointment Division Office: MC416 Division Phone Number: 918-595-7039 PREREQUISITES: NONE COURSE DESCRIPTION: Provides an understanding of the fundamental principles of double-entry accounting as applied to practical business situations. Emphasis is given to the following financial statements, debit and credit rules of accounting, the accounting cycle, special journals, and payroll accounting. GENERAL EDUCATION GOAL STATEMENT: General education courses at TCC ensure that our graduates gain sills, 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, Engaged Learning, and Technological Proficiency. TEXTBOOKS, SOFTWARE, & SUPPLEMENTAL MATERIALS: COLLEGE ACCOUNTING CUSTOM W/MAL & MathXL (MAL = MyAccountingLab) NOTE: This custom textbook comes with two “Student Access Codes” to be used with MAL & MathXL. Author: SLATER ISBN: 9781323107683 Edition: 13th Edition Published: 2015 Course ID for MyMathXL is: XL20-K1CU-7020-88H2 Course ID for MyAccountingLab is: may97564 You must use the above two course IDs to enroll in the lab environments associated with this course. The codes are case sensitive. NOTE: The bookstore offers a bundle with both codes. If you purchase a USED TEXTBOOK you will still need to purchase the “STUDENT ACCESS CODES” from the bookstore or from Fall 2015, online 1 ACCT 1003 the publisher On-Line! (STUDENTS: You MUST have the textbook (bound or loose-leaf) and two Student Access Codes.) Binder: A binder or other means to keep you text pages together. Calculator: A basic calculator (+, -, *, /) will be helpful for calculations. A “financial” calculator is NOT required for completion of this course. COURSE OBJECTIVES: Upon successful completion of this course students will be able to— Recall: Ability to recognize the definitions of basic terminology and recite facts and procedures. Comprehension: Ability to make inferences or draw conclusions on knowledge of terminology, facts, & procedures. Application: Ability to perform procedures, make calculations, or prepare financial reports based upon a straight-forward presentation of the facts of the situation. Analysis: Ability to deal with the interrelationships inherent in the facts of the situation. COMPUTER ACCESS: It is a requirement that you have regular (daily) computer access, preferably a home computer with broadband Internet access. This course can be completed using public computers at TCC or other public access areas. However, be aware that using public computers may create a hardship. All course requirements remain the same whether your computer access is public or at home. Not having computer or Internet access will not be accepted as an excuse for incomplete work. TECHNICAL SKILL REQUIREMENTS You should be comfortable with the following: Using a word processor software Using e-mail for communication Sending an e-mail attachment Navigating the Internet Downloading appropriate plugins Using Blackboard for assignments Using an Internet search engine TEACHING METHODS: Teaching methods can include: handouts, PowerPoint, demonstration of problem solutions in the Pearson systems, homework assignments, computer lab assignments, Blackboard, MyAccountingLab, MathXL, quizzes and exams. It is only through reading the book and working the problems online that you learn accounting. You cannot wait until the weekend before the exam to do your work. Fall 2015, online 2 ACCT 1003 You will have assignments due each Wednesday. You must be sure to check the Blackboard and MyAccountingLab/MathXL sites, as well as your TCC email in case any changes are made to the class. During this 16-week semester, you will need to use: 1. Blackboard for announcements, submitting some assignments, and access to some resources I have found for you. 2. The MyAccountingLab and MathXL programs for homework, quizzes, and tests. 3. Outlook email for communications. Anything I send you will go through the TCC Outlook email system. Please send all email communication from your MyTCC email. And, please note that if I receive messages from email addresses that I do not recognize, I may not open the emails due to the on-going threat of computer viruses. 4. The internet or other resources for research. To access, Blackboard, go to www.tulsacc.edu, click on Blackboard on the menu box, then click on this course. Students should log on several times weekly to read any Announcements that may have been posted. Instructions for enrolling in the course sections in MyAccountinglab and MathLX are on Blackboard. To access assignments in MyAccountingLab and MathXL, go to www.pearsonmylabandmastering.com, and click on this course. DATES & TIMES Tulsa Community College is located in Tulsa, Oklahoma, which is in the Central Time Zone (UTC-6). All due dates and times are local to Tulsa. The state of Oklahoma observers Daylight Savings Time, which usually begins the second Sunday of March and ends the first Sunday of November. Blackboard, MAL, and MathXL will adjust automatically for the times changes. If you are outside the Central Time Zone, you will need to plan accordingly. ATTENDANCE: Attendance (regular participation in the online classroom) is essential for maintaining the best learning environment. Learning occurs in relationship not only between student and course materials, but, just as importantly, peer to peer, professor to student, and student to professor. Participation in this course via the Internet is the responsibility of the student. Students receiving benefits from government agencies must adhere to policies stipulated by the specific agency. You will be expected to log on to the course site regularly. You are also expected to participate in all assigned activities in the course. Attendance will be measured by completion of course assignments. NOTE: This Internet class demands that the student be self-motivated and self-disciplined. You are responsible to keep up with the schedule, assignments, and exams. I will be contacting you throughout the semester by email, and Blackboard is available at all times. Fall 2015, online 3 ACCT 1003 What You Should Understand About Any College Class: 1. Be realistic about the amount of time required to do the coursework 2. Plan to spend 3 to 5 clock hours per week (including classroom time) per credit hour, depending on your skill level (“Carnegie hours”) 3. Schedule “class” time just as if you were attending on campus 4. Turn in your work ON TIME 5. Participate actively in the class 6. Online is NOT easier! 7. Use e-mail and the discussion boards to communicate often with your instructor and other classmates 8. Log into the class regularly (every day is best) 9. Do NOT fall behind in your assignments 10. ASK for help when you need help, DO NOT struggle in silence Internet classes require reliable access to the internet. A failed internet connection is not an excuse for late or missed assignments. Written assignments may require the use of Microsoft Word or Excel. If you do not have these programs on your laptop or computer, you may download them for free through the link on Blackboard. TESTING POLICY: Exams may be administered remotely at the instructor’s discretion. However, I reserve the right to require students come on campus or arrange for proctored testing locations should I feel there is a violation of TCC’s academic dishonesty policy that warrants such an action. EVALUATION TECHNIQUES: Exams, quizzes, and chapter homework questions will all be done using MyAccountingLab and MathXL. Other assignments will be submitted through Blackboard for grading. Your grade in this course will reflect the quality of your work not your effort. While extra effort is admirable, you will be successful throughout the remainder of your college experience only if you are able to produce college level work product which includes mechanically and stylistically use of knowledge, organization, clarity, correct grammar and a demonstration and adherence to provided directions. Plagiarism will not be tolerated and is discussed in further detail within this syllabus. The grade in this class is based on 1,000 points. However, a total of 1,020 points are available for the required assignments in this course. No grading on the curve will be done. Student assignments are to be submitted by the stated due date and will be graded and returned within 1 week. Please note that at peak times during the semester, a high volume of grading may slow my process. Your graded assignments with comments about the quality of your work will be returned. Please be sure to read all comments and implement corrections in all future submissions. Fall 2015, online 4 ACCT 1003 REQUIRED ASSIGNMENTS AND GRADING SCALE: Read the Textbook, complete and submit all Homework, Exams, and other Activities by their due dates. Below is a tentative schedule of assignments. Assigned readings should be done BEFORE attempting homework. You will have assignments due every Wednesday, 11:59PM. Homework: Each chapter will have Homework assigned in MyAccountingLab or MathXL, as well as a comprehensive assignment set in MyAccountingLab, totaling 625 points. All assignments are due at the 11:59 PM on the due date. The due dates are listed in MyAccountingLab and MathXL and the assignment schedule in this syllabus. Late assignments will receive a 25% deduction in points per day. The Dynamic Study Modules (DSM) and exercise set for each chapter can be attempted an unlimited number of times until the due date. Feel free to work them as many times as you need to in order to gain understanding of the concepts. Homework problems sets can be attempted 5 times with the highest score of all the attempts being recorded (Help Me Solve This counts as an attempt). However, any attempts of the DSMs, exercise, and problems after the due date will be subject to the late penalty. Math chapters: the homework is divided into 1 assignment set per chapter. Accounting chapters: the homework is divided into 3 assignments per chapter, DSM, exercises, and problems. Exams and Quizzes: Three (3) Exams will be given. Total Exam points are 300 (50 points for the Math Exam and 125 for each of the two Accounting Exams). Quizzes may be given if necessary to ensure students are prepared for class. No make-up tests or quizzes will be given. Exams/Quizzes may include multiple choice questions, T/F Questions and/or written problems similar to the homework. They are taken from the text, lectures, demonstrations, lab work and homework assignments. Bring a calculator, pencils, and eraser. Each exam covers 5 chapters. While exams are not comprehensive per se, the nature of the subject matter is that it builds upon previous learning throughout the semester. You cannot understand Chapters 6-10 if you do not understand Chapters. 1-5. Written Assignment: One written assignment will be given (50 points). This assignment is designed to help you apply the concepts you have learned to real-world accounting situations. The assignment will be done in Microsoft Word and submitted through Blackboard. The written assignment will not be accepted late. Assignments Homework Exams/Quizzes Written Syllabus Quiz Discussion board Total Points Fall 2015, online Math – 125 Accounting - 525 1 @ 50 + 2 @ 125 650 Points 300 Points 50 Points 10 points 10 points Point Scale Grade 900 to 1,000 800 to 899 700 to 799 600 to 699 0 to 599 A B C D F 1,020 Points 5 ACCT 1003 MAKE-UP AND LATE ASSIGNMENT/EXAM POLICY: An inability to complete the assignment through no fault of your own may include publisher website technical error and military deployment. Forgetting a deadline, or simply being too busy, etc. will not excuse late work. Absent an inability to complete an assignment, no late quizzes, exams, or written assignments will be accepted. All late homework assignments (MyAccountingLab and MathXL) are subject to penalties of 25% per day late. Exams will not be accepted late. COMMUNICATING WITH THE INSTRUCTOR: All TCC students receive a designated “MyTCC” email address (ex: jane.doe@tulsacc.edu). All email communications to you 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. For any questions you may have, please contact me by telephone or by email. Please DO NOT send emails from your home or business email addresses to your instructors. Use your TCC Email address! I will not respond to emails that are sent from non-TCC Outlook email address for several reasons: When you use your TCC email, the system lets me know who you are and the class you are in which allows me to respond faster, To protect your privacy in the event your person email is hacked, and Reduce the possibility of spreading viruses. You may forward your TCC email to another email account if you know how to do so. However, the emails to me must still come from the TCC email address. You may contact me by telephone during office hours or anytime by email. I will attempt to respond to emails received Sunday through Wednesday, no later than the next business day. Emails received Thursday through Saturday will be replied to by the following Monday. Be advised, though, that during peak times of the semester, I may not be able to respond as quickly due to the volume of messages. I do not link my TCC email to my cell phone. I will check emails outside of office hours as my schedule allows. Please note that it is highly unlikely I will be online late in the evening your when your assignments are due. Plan accordingly. 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). If reason you are coming to campus and the weather is bad, please check to see if the campus is open first. You can sign up for TCC Alerts at https://tcc.bbcportal.com/. ETIQUETTE: Open and mutually respectful communication of varied opinions, beliefs, and perspectives during “classroom” or discussion encourages the free exchange of ideas essential to higher learning and to the ability to learn from each other. BE RESPECTFUL! Do not use profanity in the “classroom”. This language is not acceptable in a learning environment. Fall 2015, online 6 ACCT 1003 NETIQUETTE: Written communications between students or between student and instructor must follow appropriate tone and netiquette. The word "netiquette" is short for "Internet etiquette." Rules of netiquette have grown organically with the growth of the Internet to help users act responsibly when they access or transmit information online. As a TCC student, you should be aware of the common rules of netiquette for the Web and employ a communication style that follows these guidelines. Interactions in an online classroom are in written form. Your comfort level with expressing ideas and feelings in writing will add to your success in an online course. The ability to write is necessary, but you also need to understand what is considered appropriate when communicating online. A Few Rules of Thumb Wait to respond to a message that upsets you and be careful of what you say and how you say it. Be considerate. Rude or threatening language, inflammatory assertions (often referred to as "flaming"), personal attacks, and other inappropriate communication will not be tolerated. Never post a message that is in all capital letters -- it comes across to the reader as SHOUTING. Use boldface and italics sparingly, as they can denote sarcasm. Keep messages short and to the point. Always practice good grammar, punctuation, and composition. This shows that you have taken the time to craft your response and that you respect the recipient of your message. Keep in mind that threaded discussions are meant to be constructive exchanges. Be respectful and treat everyone, as you would want to be treated yourself. Use spell check. 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 schedule. All information may be viewed on the TCC website: http://www.tulsacc.edu. BLACKBOARD WEB SITE: To access Blackboard, go to www.tulsacc.edu, and click on Blackboard on the menu box. Then click on this course. Students should log on several times weekly to read any Announcements that may have been posted. ISSUANCE OF SCORES ON WRITTEN WORK AND COURSE GRADE: Scores in MyAccountingLab and MathXL will be computer generated and automatically recorded in that system’s gradebook and transferred to Blackboard on a regular basis. The scores any written or bonus assignments will be posted to the Blackboard Gradebook. The final course grade based on the above scale will be posted to the Blackboard Gradebook. Do not rely on the grade in MathLX or MyAccountingLab to represent your actual grade in this class. These are calculated using a weighted-average method and do not consider Fall 2015, online 7 ACCT 1003 assignments outside the systems. EXTRA CREDIT (O PTIONAL ): The maximum extra credit one student can receive in one course is 40 points. Throughout the semester there are numerous ways to earn extra credit through our local Phi Beta Lambda chapter or through extra credit assignments. This can accomplished by participation in community service and fund raising activities sponsored by our PBL student organization or by completing extra assignments given for extra credit. Being an active member of Phi Beta Lambda provides many opportunities for personal and professional growth and for that reason the following extra credit opportunities are available to you: Attend PBL event, meetings, functions Completion of additional assignments Maximum Possible Extra Credit Points Points Possible 05/event Varies 40 LATE OR MISSED ASSIGNMENTS: 25% deduction per day on all homework assignments submitted late in MyAccountingLab and MathXL! No quizzes, exams, or written asignments will be accepted late. TRANSFERABILITY: Please visit with the TCC Counseling Center or the Counseling Center at the college or university to which you plan to transfer to determine transferability status of this course. COURSE WITHDRAWL: The deadline to withdraw from a course shall not exceed ¾ 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. Students who are earning a failing grade should consider withdrawing from the course by the official drop date. Failure to withdraw will result in the student receiving a regular grade of “F” at the end of the semester. “AWs” will NOT be assigned to a student who earns failing grades in the course. The last day to drop is November 6th. ADA POLICY – DISABILITY RESOURCES: It is the policy and practice of Tulsa Community College to create inclusive learning environments. Accommodations for qualifying students in compliance with the Americans with Disabilities Act (ADA) and Section 504 of the Rehabilitation Act are available. To request accommodations, contact the Education Access Center (EAC) at eac@tulsacc.edu or call (918) 809-1864. ACADEMIC INTEGRITY – PLAGIARISM: 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 of disciplinary action to the faculty. Such disciplinary actions delegated to the faculty include, but are not limited to the Fall 2015, online 8 ACCT 1003 dismissal of disrespectful or disorderly students from classes. In the case of academic dishonest, 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 the instructor may 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. SYLLABUS CHANGES: Occasionally, changes to the syllabus may be necessary. Students will be notified of any changes to the syllabus in writing. This syllabus is tentative and may be modified to enhance student learning at the instructor’s discretion. STUDENT SUPPORT SERVICES: A complete list of student support services can be found in the Resources section of the Blackboard course site. This includes information about college services, free tutoring services, software support, and online tutorials related to course concepts. TOBACCO FREE COLLEGE: Tulsa Community College is a Tobacco Free college in accordance with Governor’s Executive Order 2012-01 and Title 63 of the Oklahoma Statutes, Section 1-1523 which prohibits smoking or the use of any tobacco products in all public places, in any indoor workplace, and all vehicles owned by the State of Oklahoma and all of its agencies and instrumentalities. This order includes properly leased, rented, or owned by TCC including, but not limited to, all grounds, buildings, facilities, and parking lots. Tulsa Community College’s policy includes a tobacco free environment on all campus and off-campus locations conducting TCC credit or non-credit classes. The TCC Campus Police is responsible for ensuring compliance with the Tobacco-Free Environment Policy. Violations of the policy may be addressed through issuance of campus or state citations. Fall 2015, online 9 ACCT 1003 Introduction to Accounting Tentative Assignment Schedule and Point Value Chapter Assignment Due Date Possible Points 8/26 8/26 8/26 9/2 9/2 9/9 9/9 20 25 25 25 25 25 50 Math Syllabus Week 1 1 2 3 5 6 1 2 3 4 Accounting 5 6 7 8 9 10 Orientation to MathXL Discussion board, syllabus quiz Exercises Exercises Exercises Exercises Exercises Math Exam Orientation to MyAccountingLab Dynamic Study Module, Exercises, And Problem Set Dynamic Study Module, Exercises, And Problem Set Dynamic Study Module, Exercises, And Problem Set Dynamic Study Module, Exercises, And Problem Set Dynamic Study Module, Exercises, And Problem Set Accounting Exam 1 Dynamic Study Module, Exercises, And Problem Set Dynamic Study Module, Exercises, And Problem Set Dynamic Study Module, Exercises, And Problem Set Dynamic Study Module, Exercises, And Problem Set Dynamic Study Module, Exercises, And Problem Set Written assignment in Blackboard Comprehensive Problem Set Accounting Exam 2 9/16 9/23 9/30 10/7 10/14 10/21 10/28 11/4 11/11 11/18 11/25 12/2 12/9 Total Points Possible Fall 2015, online 10 50 50 50 50 50 125 50 50 50 50 50 50 25 125 1,020 ACCT 1003