COURSE SYLLABUS
Days/Times:
M/W 11:30 AM – 12:50 PM
Class Duration: 16 Week Course
August 17 – December 13
Office:
MC 421
E-Mail:
Lindsey.barbour@tulsacc.edu
Division Name: Business & IT
Division Associate Dean: Mr. Mitchell Ober
Section No: 102
Call No:
11458
Instructor: Lindsey Barbour
Office Hours: Posted on Blackboard
Phone:
918-595-7062
Division Office: MCAC 416
Division Phone Number: 918-595-7039
COURSE PREREQUISITE
College Algebra ready, or Introduction to Accounting 1003
TEXTBOOK AND REQUIRED MATERIALS
NEXT COURSE IN SEQUENCE
ACCT 2223 Managerial Accounting
(must make a C or above in Financial Accounting)
Textbook(s): The following texts may be purchased in the campus bookstore. The bookstore has contracted a lower
price than you can find at other retailers for this package.
Textbook Title:
By:
Published by:
ISBN:
Textbook for Lecture
Horngren’s Financial and Managerial Accounting and
MyAccountingLab (The Financial Chapters) 5th edition
Miller-Nobles, Mattison, and Matsumura
Pearson
0134078934/9780134078939
STUDENTS: You MUST have the textbook and a Student Access Code. If you purchase a USED TEXTBOOK you
will still need to purchase a “STUDENT ACCESS CODE” from the publisher online!
You are going to get the best deal at the TCC Bookstore. The publisher gave us special pricing. If you buy the book
elsewhere, you must still have a code and you could easily spend more than the bundle price at the bookstore.
Calculator: A basic calculator (+, -, *, /) will be helpful for calculations. A “financial” calculator is NOT required for
completion of this course.
Binder: If you purchase the loose-leaf version of the text, you will need a binder to hold the pages.
Computer access: You must have a reliable internet connection, access to Blackboard, MyAccountingLab, TCC’s
Outlook email, and Microsoft Word. If you do not have Microsoft work on your computer, you may download it free
from Blackboard. A failed internet connection is NOT an acceptible excuse for a late or missed assignment. There
are computers available on all TCC campuses, however access the campus operating hours may be limiting. You
may need to establish a “backup plan” in the event of internet access issues.
CATALOG DESCRIPTION
Theory and practice of measuring and recording financial data for an economic unit: journalizing transactions,
adjusting entries for revenue and expense items, inventories, 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 the income statement, balance sheet, and statement of cash flows. Lecture: 3 hours. No
laboratory.
COURSE OBJECTIVES
1. Explain Generally Accepted Accounting Principles (GAAP) and the Accounting Cycle.
2. Apply the fundamental accounting equation to business transactions.
3. Analyze, record, and post business transactions.
4. Compare cash vs. accrual accounting methods and define accounting concepts, rules and principles.
5. Calculate, record, and post adjusting and closing entries.
6. Prepare trial balances, worksheets, and financial statements.
7. Apply internal controls to business transactions and prepare a bank reconciliation and related entries.
8. Perform calculations related to accounting activities including inventory, depreciation, interest, payables,
receivables, stocks, and bonds.
9. Evaluate business performance using various financial ratios.
TEACHING METHODS
Class sessions will consist of lectures, demonstrations, discussion, and lab practice. All students will be expected to
come to class and participate. Strategies for learning include: Reading resources (textbook and Smartbook in
MyAccountingLab), Study Plans, and Dynamic Study Modules; videos over course content; and individual homework
assignments. Students are responsible for completing all assigned work.
Attendance – TIME commitment – Student Expectations:
Attendance (regular participation in the 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 is the responsibility of the student. Students receiving benefits from government
agencies must adhere to policies stipulated by the specific agency.
ATTENDANCE:
Regular class attendance is essential to success in this course. Often, explanations or changes in assignments are provided in
class. You are held responsible for all materials covered during your absence and any announcements made during the class
period. If you must miss a class, please make arrangements with another class member to obtain any lecture notes, handouts, or
assignments. You may also print handouts and assignment directions from our Blackboard class site. When discussion
questions are posed, all students are expected to contribute.
COMMUNICATIONS:
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. I respond to emails as quickly as possible, and definitely within one business day.
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.
Computers are in the classroom for completion of assignments. During lectures, please be respectful and DO NOT check email
or surf the web. Cell phones should not be used in class, unless directed to as part of an in class assignment.
Netiquette Rules of Thumb
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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.
GRADES
There are 1000 possible points in this course. Grades will be earned as follows:
A=
B=
C=
D=
F=
90% - 100%
80% - 89%
70% - 79%
60% - 69%
0% - 59%
Assignments (MyAccountingLab)
Exams (3) (MyAccountingLab)
Written Assignment
Assessment Quiz
Myaccountinglab learning catalytics
Total Points Possible
or
900 – 1000
800 – 899
700 – 799
600 – 699
599 or below
A
B
C
D
F
520
300
100
50
30
1000
Points
Points
Points
Points
Points
Points
If you do not intend to complete the course, it is your responsibility to officially withdraw by the date listed on the TCC
Academic Calendar. Failure to take exams is not withdrawal and will result in a grade of “F”, “AW”, “WN”.
EXAMS
Three 100-point exams will be given during the semester. (300 Exams Total Points)
Exams/Quizzes may include multiple choice questions, T/F Questions and/or written problems similar to the
homework. They are taken from the text, demonstrations, lab work and homework assignments. Have a calculator,
pencils, eraser and scratch paper handy. Each exam covers 4-5 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 Ch. 5-14 if you don’t understand Chs. 1-4.
ASSIGNMENTS
Several accounting problems/assignments or other activities are assigned during the semester. Late homework will
result in a 25% reduction in points per day. All homework problems are to be prepared and submitted using
MyAccountingLab via Blackboard. It is important that you go through Blackboard to access MyAccountingLab.
(Homework should be a primary source of study for exams.)
Dynamic Study Modules: These assignments will help you understand the chapter conceptually. It is study plan that
adapts as you go. If you struggle in an area, you will get more questions in that area. It is recommended that you read
the chapter before attempting the DSM and that you do the dynamic study modules before attempting the practice or
the problems.
Exercises: You have unlimited attempts on the Exercises assignments, as well as access to all of the tools in
MyAccountingLab. The Help Me Solve this tool seems to be very helpful for students, as well as the videos and
Demodocs. It also has links to the e-book. If you get stuck, you can select “Ask my professor” and it will send me an
email with a screenshot of the problem you are working on. That is often a great way for me to see what you are
working on and how I can help. It is recommended that you work on the exercises as many times as necessary until
you feel like you are comfortable with the material before attempting the problems. The exercises ARE FOR A
GRADE.
Problems: You only have two attempts on the problems, so make sure you are prepared before you attempt them.
You can always go back and look at your work on the practice if you realize that you need to. For the problems, you
will only have access to the e-book, the calculator and Ask my Instructor links.
WRITTEN ASSIGNMENT
Guidelines for the written assignment will be emailed out and posted to Blackboard later in the semester.
FINALLY…
If you have any questions or concerns, contact me. Don’t let a small problem become one large enough that it can’t
be fixed.
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
request to the Dean of Student Services.
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: www.tulsacc.edu
BLACKBOARD WEB SITE:
To access Blackboard, go to www.tulsacc.edu, and click on MyTCC on the menu box at the top of the page. To log
into MyTCC for the first time, you put in your TCC ID number with a T at the beginning, and then your password
defaults to your birthday in 6 digit format. From the MyTCC homepage, you can access your email and blackboard, as
well as register for courses and manage your account. Click on the Blackboard link, and 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 on the homework will be computer graded by MyAccountingLab and will be manually recorded in the
Blackboard Gradebook. You can view your scores at anytime through MyAccountingLab, and periodically an email
will be sent out when the Blackboard Gradebook has been updated with current percentage scores. The scores on
the Discussion Boards, Quizzes and any Bonus Assignments will be manually graded and posted to the Blackboard
Gradebook within one week after the due date. Your final grade is determined by what shows up in Blackboard, not
your scores from MyAccountingLab.
LATE OR MISSED ASSIGNMENTS:
25% deduction per day on all assignments submitted late!
EXTRA CREDIT:
There will be an extra credit assignment available near the end of the semester on MyAccountinglab. You can also
get extra credit for attending Phi Beta Lambda meetings and events and/or particular campus events.
The maximum extra credit one student can receive in one course is 50 points.
Points Possible
 Attendance at particular Metro Campus events
5-10 points/event
 Phi Beta Lambda meeting attendance
5 points/meeting or event
 Extra credit assignment on MyAccountingLab
20
NOTE: IF YOU DO NOT INTEND TO COMPLETE THE COURSE, IT IS YOUR RESPONSIBILITY TO OFFICIALLY
WITHDRAW FROM THE COURSE. Failure to take the quizzes and submitting the projects is not a withdrawal and
could result in a grade of "F". The decision to drop a course rests with the student. I do assign "AW" and “NW”
grades throughout the semester.
THE LAST DATE TO WITHDRAW WITH A GRADE OF “W” is November 6th.
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) 595-7115 (Voice). Deaf and hard of hearing students may text
(918) 809-1864.
SYLLABUS CHANGES:
Occasionally, changes to the syllabus may be necessary. Students will be notified of any changes to the syllabus in
writing.
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.
DATES & TIMES
Tulsa Community College is located in Tulsa, Oklahoma, which is in the Central Time Zone (UTC-6). All due dates
and times a local to Tulsa. The state of Oklahoma observes Daylight Savings Time which usually begins the second
Sunday of March and ends the first Sunday of November.
Tobacco Free College
Tulsa Community College is a Tobacco Free college in accordance with the 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 property 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.
CLASS CANCELATIONS:
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).
Please check blackboard regularly. Announcements and class cancellations will be posted there. I will also send out an email
alerting you of class cancellations.
Financial Accounting
Assignments/Exams/Projects Due Dates
Fall 2015 Tentative Timeline
Date (Week of)
August 17
Reading
Syllabus
Chapter 1
Subject
BB, MyAccountingLab, Etc.
Accounting & the Business Environment
August 24
Chapter 2
Recording Business Transactions
August 31
Chapter 3
The Adjusting Process
September 7
Chapter 4
Completing the Accounting Cycle
September 14
Exam #1
Chapters 1-4
September 21
Chapter 5
Merchandising Operations
September 28
Chapter 6
Merchandise Inventory
October 5
Chapter 7
Internal Control and Cash
October 12
Chapter 8
Receivables/ Assessment Quiz
October 19
Exam #2
Chapters 5-8
October 26
Chapter 9
Chapter 2
Plant Assets, Natural Resources, and Intangibles
Assessment Quiz
November 2
Chapter 11
Current Liabilities & Payroll
November 9
Chapter 12
Long Term Liabilities
November 16
Chapter 13
Stockholder’s Equity
November 23
Written Assignment
November 30
Chapter 14
The Statement of Cash Flows
December 7
Exam #3
Chapters 9, 11, 12, 14
*Due Dates for Assignments/Quizes/Exams: Can be found on Blackboard/ MyAccountingLab.
Financial Accounting
Frequently Asked Questions
1. What resources are available to me on this Blackboard site?
Important information will be posted under Announcements, which are often also sent out as emails.
Through Faculty Profile, you can access my office hours and contact information.
Under Getting Started, you’ll find the syllabus, timeline and course checklist.
Through Assignments, you can access MyAccountingLab and all the homework/assignments for this class.
Through Learning Materials, you can access videos, powerpoints and handouts to help with the material.
Through Discussions, you can access discussion board assignments.
Through Send Email, you can e-mail me or your classmates.
Student Grades is where you can track your progress in this course.
Phi Beta Lambda (PBL) is a student organization, and information about Metro’s chapter can be found there.
Through Collaborate sessions, you can set up an online meeting with me where I can help with your
questions and you can share your computer screen with me as needed.
Through Student Services, you can access the available Tulsa Community College resources.
2. How do I get help with the subject matter?
If you only have a few, well-defined questions:
a) Reread the book.
b) Review the Power Points.
c) Use the MyAccountingLab resources (help me solve this, videos, SmartBook), which you can access through
Blackboard.
d) Go through the Study Plans/Dynamic Study Modules
If you are totally lost:
a. Call, E-mail, come in during office hours or set up a Collaborate online meeting with Mrs. Barbour
b. Visit the library and check out some of the basic accounting books there (Accounting for Dummies, etc.).
c. Look on YouTube for good accounting videos.
3. How do I get help with the technical computer aspects of the course?
If it is a Blackboard issue:
a. Check the BB site to make sure your answer isn’t there already.
b. Contact me via E-mail or phone.
e. If none of this solves the problem, we will contact Distance Learning.
If it is a MyAccountingLab issue:
a. Try a different web browser (Chrome is the suggested browser)
b. Contact me via E-mail or phone.
c. Contact MyAccountingLab support via phone or chat.
4. What computer program(s) do I need for this class?
For Financial and Managerial Accounting, you will need the programs available in Blackboard, a TCC e-mail account,
Microsoft Excel and MyAccountingLab (course code required which comes with the textbook).
5. What do I do if I need to submit homework and BB is down?
For Financial and Managerial, e-mail me immediately to let me know the problem. If I get confirmation from Distance
Learning that there is a problem with BB, we’ll work something out. One option is to go to the MyAccountingLab
website directly at www.myaccountinglab.com and log in to complete your work.
6. What do I need to know about submitting homework?
All homework will be submitted via MyAccountingLab, which you should access through the links on Blackboard.
MyAccountingLab has apps available for smartphones and tablets so that you can complete many of your
assignments on those devices as well. Please check Blackboard for videos explaining many of the MyAccountingLab
features.
8. Why are the “Class Average” scores in the grade book so low?
If any of your fellow students did not take an exam or turn in a piece of homework, he/she received a zero for that
item. These are included in the average computed by the BB computer program.
9. Anything else?
Just remember there is no such thing as a “dumb question”. It is important that you ask whenever you’re confused.
There’s a lot I still don’t know about technology, so I may have to refer you to the Distance Learning Office for
technical advice.
I’ll be adding to this list as the semester goes along and we find the inevitable glitches in the book, the BB site and
MyAccountingLab. Good luck and welcome!