Financial Accounting ACCT 2213 Online & Blended Course Syllabus Spring 2015 Instructor: Erika Lehman TO CONTACT YOUR INSTRUCTOR EMAIL: Please contact me via email: Erika.lehman@tulsacc.edu You may also utilize the “Ask My Professor” feature in MyAccountingLab to contact me through e-mail while you are working on you assignments. I check my email on a consistent basis and I will make every attempt to reply back to you within a reasonable time. Also, Many concerns are answered in announcements posted as the class progresses. Be sure to take note of them. COURSE PREREQUISITE None Since the course is utilizes the Internet, it will be necessary to have a working knowledge of the use of the Internet, file downloading, file attachments and management, spreadsheets and word processing. It is also necessary to read carefully all announcements and all other elements of the course site. NEXT COURSE IN SEQUENCE ACC 2223 Managerial Accounting TEXTBOOK AND OTHER MATERIALS The TCC bookstore has the text. Which combines the Financial Accounting course and the Managerial course. Since it is a special edition with portions of two textbooks combined into our custom edition, purchasing it from any other source will not gain you access to the necessary material. FINANCIAL & MANAGERIAL ACCOUNTING Fourth Edition Nobles-Mattison-Matsumura The text comes with the access code for MyAccountingLab. CATALOG DESCRIPTION ACCT_2213 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 corporation stock transactions. Emphasis also will concentrate on the preparation and use of the income statement, balance sheet, and statement of cash flows. Prerequisites: Must meet appropriate proficiencies in English, Math, and Reading or completion of ACCT 1003 with a grade of “C” or better. 3.000 Credit hours 3.000 Lecture hours COURSE OBJECTIVES • Introduce the student to the profession of accounting. • Introduce the student to accepted methods of recording, classifying, summarizing, and presenting the results of financial transaction. • Assist the student in building professional skills. TEACHING METHODS The class structure will be different from that of a traditional class. Internet students will rely on materials provided with their text as well as Internet course materials to aid them in understanding the subject. Students can request an on-line conference with the instructor for tutoring by making an appointment. Student conduct will be governed by policy as prescribed in the student handbook. Conduct that is appropriate in the office environment will be emphasized. Students violating these policies will be removed from the site. Remember, if you are taking this course as an internet class, it is a correspondence course and since accounting isn't the easiest course for most students, you will be expected to spend considerable time studying the materials. Expect to spend an average of 12 hours per week studying for this course. Students who study a little each night generally have a much better outcome than those who wait until the last minute. Also remember that when using computers, your answers must be accurate. Read and follow the instructions to each quiz. It is incumbent on the student to: • If you have a question regarding the material, contact the instructor by e-mail. • Private concerns, such as grades, emergencies and inability to access the system, can be communicated to me via email and if necessary a phone conversation. • Contact the instructor at the first sign of comprehension or application difficulties either on the discussion board or call —not after failure of the course as that is too late. • Contact the instructor after any failed Post Test or actual exam. • Contact the instructor for any required additional assistance. • Recall that the college does have breaks and I may be slower to respond to emails during college holidays and semester breaks. Course Calendar: The course calendar with all due dates is found in the homework site. If any of these due dates pose a challenge then you should contact your instructor now. EVALUATION TECHNIQUES Evaluation will include a practice midterm (10% of final grade), a practice final (10% of your final grade), a Midterm exam (20% of your final grade), a Final exam (20% of your final grade), chapter quiz average (20% of your final grade), and chapter homework average (20% of your final grade). Assignments must be submitted by the due date to count for full credit. Tests must be submitted by the due date listed or the instructor must be notified prior to the due date. Grading Scale A = 90 to 100% (500 to 450 points) B = 80 to 89% (449 to 400 points) C = 70 to 79% (399 to 350 points) D = 60 to 69% (349 to 300 points) F = below 60% (299 points or less) PREPARATION OF HOMEWORK IS ESSENTIAL TO PASSING THIS COURSE! DUE DATES A calendar of due dates are found in the course homework site. This is the site that you access with your code that came with the text. TEST POLICY Two exams of equal weight will be given. Internet students will take the exams at the Northeast Campus and students may choose from a list of at least two day opportunities and one night opportunity. Students may make arrangements for additional times by contacting the instructor. Make-ups are allowed but will be more difficult that the regularly scheduled exam due to the increased amount of study time. No student may take an exam more than one time. Internet students, who do not live in Tulsa, are traveling, or in the military, may make special arrangements for taking exams. These special arrangements must be made by the student, may take up to a month to arrange and are subject to instructor approval. You will be required to provide a proctor at an accredited college or university or military education facility. Contact the instructor for more information on these special arrangements. ATTENDANCE POLICY Attendance is recorded by the student’s entry into the site. Withdrawal is the responsibility of the student. Before dropping this course, please make an appointment to visit with me. It may be the problem you are encountering can be resolved. Students who don’t complete the work but do not withdraw will receive the grade they earn. NOTICE: The federal government has changed their requirements for student aid. It is the student’s responsibility to be informed and be in compliance with these requirements. If we can be of help, do not hesitate to call me. If feel you should withdraw, contact me and we can discuss your options. ASSIGNMENT SCHEDULING Each chapter’s assignments will have a due date and this due date is established to help you keep up the necessary pace to finish the homework and quizzes prior to the mid-term and final exams. If you find you cannot complete an assignment by the due date, please contact me via email and I can extend the due date for the assignment. Technical difficulties will most likely occur and we may have several schedule or assignment adjustments during the semester. Be sure to read the class announcements and calendar weekly. If you experience technical difficulties, please contact my but also use the MyAccountingLab technical support where necessary. NOTICE: It is a violation of the law to create unauthorized duplication of copyrighted microcomputer software. TCC makes every effort to support these copyright agreements and does not support illegal duplication of copyrighted material. CLASS SCHEDULE This class operates during the college’s posted start and end dates. All college holidays will be observed. Students may continue working through holidays and weekends, however, responses from the instructor will be made the following week. Remember, responses may be delayed as much as 48 hours (during the week) due to other instructional load, other student demands and other faculty commitments. ADA POLICY Students with special needs: Students with documented disabilities are provided academic accommodations through the disabled Student Resource Center or the Resource Center for the Deaf and Hard of Hearing. If any student is in need of academic accommodations from either office, it is the student’s responsibility to advise the instructor so an appropriate referral can be made no later than the first week of classes. Students are also encouraged to contact the disabled Student Service Offices directly. ACADEMIC ACCOMMODATIONS WILL NOT BE PROVIDED UNLESS APPROPRIATE DOCUMENTATION IS PROVIDED TO THE DISABLED STUDENT SERVICES OFFICES TO SUPPORT THE NEED. INSTITUTIONAL STATEMENT Each student is responsible for being aware of the information contained in the TCC catalog, TCC student handbook, TCC student Code of Conduct Policy Handbook and semester information listed in the Class Schedule. PLAGIARISM AND ACADEMIC DISHONESTY OR MISCONDUCT POLICY The student should review the relevant sections of the TCC Student Code of Conduct Policy handbook. Plagiarism is claiming, indicating, or implying that ideas, sentences, computations, or words of another are your own; it includes having another do work claimed to be your own, copying the work of another and presenting it as your own. Academic dishonesty or misconduct is not condoned or tolerated at Tulsa Community College. Academic dishonesty is behavior in which a deliberately fraudulent misrepresentation is employed in an attempt to gain underserved intellectual credit either for oneself or for another. Academic misconduct is behavior that results in intellectual advantage obtained by violating specific standard, but with deliberate intent or use of fraudulent means. Plagiarism and academic dishonesty are, at the discretion of the instructor, grounds for permanent dismissal from the class. Misconduct will result in a grade of zero on the assignment or test and is up to the discretion of the instructor.