University of North Carolina at Greensboro
Bryan School of Business and Economics
Department of Accounting and Finance
ACC 201-02: Financial Accounting
Spring 2014: M / W 3:30-4:45PM; Bryan 122
Tentative Syllabus, Last Updated January 2, 2014
Contact Information
Name Jenna Meints
Office: 339 Bryan
Email : jmmeints@uncg.edu
Office Phone : 336-334-4527
Office Hours: Mondays and Wednesdays 12:30PM-1:30PM, and/or by appointment.
Prerequisite: Any one of the following: MAT 115, 120, 150, 151, 191 or 292.
Class Resources:
Tutoring: Available in 335 Bryan.
Student Success Program : http://success.uncg.edu/ssp/apply/ . For questions about
Student Success, please contact 334-3682 or ssp@uncg.edu
Course Objectives:
Demonstrate an understanding of basic accounting terminology and procedures
Create the financial statements which flow from the accounting process
Understand the accounting cycle and the accounting system
Develop an understanding of how business organizations operate and the events which have a financial impact upon them
Understand the time value of money concepts
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Facilitate the development of the student’s written communication skills through an essay assignment, essay assessment and/or business memo assignments
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Contribute toward the Bryan School’s commitment to information technology by requiring students to use the internet, e-mail, word processing software and spreadsheet software where appropriate within the course.
University Policies and Resources:
You and I are expected to abide by the UNCG’s Academic Integrity Policy and Code of Conduct: http://bae.uncg.edu/assets/faculty_student_guidelines.pdf
Student Disabilities - Any request for special accommodations must come through the
Office of Disability Services with the appropriate paperwork. Please visit http://ods.dept.uncg.edu/services/ for further information.
Students in Distress: UNCG cares about your success as a student. We recognize that students often balance many challenging personal issues and demands. Please take advantage of the University resources designed to help. For assistance accessing these resources, contact the Dean of Students Office at 334-5514 or Student Academic
Services at 334-5730. The Counseling and Testing Center is available for mental health assistance, 334-5874.
ACC 201 SYLLABUS 1

Course Materials :
1. Text: Financial Accounting: A Business Process Approach . Jane Reimers.
ISBN: 1256636754. This is a custom textbook for UNCG, although you are welcome to purchase the regular textbook: Publication Date: March 1, 2010 | ISBN-10: 0136115276 | ISBN-13: 978-
0136115274 | Edition: 3.
2. Blackboard : http:/ / blackboard.uncg.edu . Announcements, handouts, slides, and other materials for class. You need to print these out and bring them to class. I will NOT be able to provide copies in class. If you miss a class, then it is your responsibility to get the notes and any missed materials and information from another student in the class.
3. MyAccountingLab (MAL): http://pearsonmylabandmastering.com/ . Homework gets submitted via MAL. 365 days of access to MyAccountingLab is included with a new textbook purchase or can be purchased online. You can receive free access for 17 days. Please go to the
MAL website to register. The course id is: meints47793 . Detailed instructions are at the end of this syllabus. If you are experiencing a problem with the MAL website, please call the MAL
Customer Help Desk at (800) 677-6337 or visit http://pearsonmylabandmastering.com/students/support/ .
4. i>clicker2: ISBN: 1429280476. The i>clicker2 will be used in this class to determine part of your class participation grade.
Grades will be determined by:
Mid-term Exam #1: 25% … Wednesday, February 12 in class
Mid-term Exam #2: 25% … Wednesday, April 2 in class
Final Exam (Cumulative): 25% … Wednesday, May 7 at 3:30PM in Bryan 122
Homework: 20% … February 11 (7%), April 1 (8%), and April 25 (5%)
Class Participation: 5% … Every class! o Plus e-mails to me due by the beginning of class time on … o Introduction: January 15 o Exam Review Questions: February 7, March 28, and April 26
Rough Grading Distribution:
A / A- , 93% / 90%; B+ / B / B- , 88% / 83% / 80%; C+ / C / C- , 78% / 73% / 70%; D , 65%
All grades except homework will be posted on Blackboard. Please contact me immediately if there is an error. Homework grades are automatically posted to your MAL account. To determine your grade at any point during the semester, use the grades on Blackboard and on MAL and the weights shown above.
Exam Information. Mid-term exams are not cumulative, but are closed book and proctored. The final exam is cumulative, closed book, and proctored. You must take each exam to pass this course. Makeup exams are rarely given. If your cell phone makes any noise during an Exam, then your Exam will be collected at that time and you will leave the testing area. You will not be allowed to continue working on the Exam. All exams require a Scantron, pencil, and calculator.
You may not share or borrow calculators during exams. Cell phones or other PDAs may not be used in place of calculators.
ACC 201 SYLLABUS 2

Homework Assignments
There are three homework assignments. Each homework assignment covers multiple chapters.
The assignments are available online through MAL. Each assignment remains open and available to you throughout the time the relevant chapters are covered in class. I encourage you to work on the assignments periodically as we cover each chapter rather than leave all homework questions for each assignment unworked until the due date. As you do periodically work on each assignment, your work can be saved in MAL and accessed at a later time before the due date.
Thus, you may work on the same assignment at different times. You are allowed 5 attempts at each homework question. Late homework will not be accepted.
Participation
Your participation grade will be based on your contributions to class. Please note that attendance alone does not equal contribution. Attendance is a critical precursor to active and fruitful contributions. More than two absences from class will result in a respectively lowered participation grade. I expect you to read relevant materials before class, speak up in the majority of class sessions, participate in group discussions and activities, bring accounting-related topics to share with the class, follow along and help with in-class exercises, and be an active contributor in class in every sense. Excellent participation also means that your comments are thoughtful, focused, and respectful. Points will be deducted from the base score of 100% if you miss class, are late, leave early, disappear for long periods on break, or do not follow the contribution guidelines above for any reason. Please turn off cell phones during class and limit your computer use to note taking or looking up information only when required by class activities.
The development of a supportive learning environment is fostered by respectfully listening to the ideas of others, being able to understand and appreciate a point of view which is different from your own, clearly articulating your point of view, and linking experience to readings and assignments. We will cover a great deal of information in each class. If you will not be able to attend a class, let me know as soon as possible. It is your responsibility to obtain all information/content from your classmates. In order to fully participate in and benefit from each class session, students must complete required readings and come to class prepared to discuss them.
As part of your participation grade, you should e-mail me a digital photo of yourself as an attachment to the e-mail message by the start of Class #2. Also tell me your name, your past experience with taxes (academic, professional, and/or personal), your professional interests, and something unique about you that will help me remember who you are. Also as part of your participation grade, I ask that you create multiple choice questions that simulate questions you might expect to see on an ACC 201 exam. I ask for you to create these multiple choice questions and to e-mail them to me by the time stated in this syllabus below for each of the three exams.
We will use your simulated exam questions to conduct in-class exam reviews. If you do not email me your simulated exam questions by the deadline, then you will not be allowed to attend the exam review session.
Course Feedback
Informally, I welcome constructive criticism at any time about the course, specific assignments, my role as your instructor, topical coverage, or about anything related to the classroom environment and/or federal income taxation at the individual level. Your feedback would never be held against you in my class. Likewise, it will not earn you any favorable treatment. (If you are concerned about either possibility, then you may submit anonymous feedback to me. To do so, write down (or type up) your constructive comments, put them in an envelope, and give that
ACC 201 SYLLABUS 3

envelope to the Department secretary in Bryan 383 to put in my mailbox. Your name is not needed on those comments.)
Formally, I will ask you for anonymous feedback after Exam #1 and/or Exam #2.
Academic Integrity
You and I are expected to abide by the UNCG Academic Integrity Policy as well as by the
UNCG Codes of Conduct. I respect and expect you to uphold the UNCG Honor Code that includes, among other things, that you complete your own work on your own to the best of your ability. Cheating in my class results in automatic failure of the course. I will report the incident to the Honor Court for full due processing. This ends up being a lengthy and stressful process for both the student and the instructor. Please visit the following link to remind yourself of the full
Code. http://bae.uncg.edu/assets/faculty_student_guidelines.pdf
Policy on Accommodations for Students with Disabilities
Students with disabilities that affect their participation in the course must notify me if they wish to have accommodations in instructional or examination format. I will work with the Office of
Disabilities and the student to make appropriate accommodations.
Student Study Program through the Student Success Center
As a student in this course, you have the opportunity to participate in the Student Study Program
(SSP), which is one of the four programs housed in the Student Success Center located in the
McIver Building. SSP is designed to offer additional academic support for students enrolled in historically challenging classes that have high drop, failure, and/or withdrawal rates.
The purpose of SSP is to offer students the opportunity to form collaborative study groups of up to 4 of their peers. Students will be matched by the program coordinator with other students in the same course and section. To sign up or to learn more about SSP, go to http://success.uncg.edu/ssp/ . If you have further questions, you may also contact the Coordinator of the Student Study Program at ssp@uncg.edu
.
Late Work
All work is due by the beginning of the relevant class period, unless otherwise stated here in this syllabus or in class. Late work is not accepted. In case of an emergency, a late product may be accepted without penalty at my discretion. Avoid having last minute computer failures that prevent you from turning products in on time. Plan ahead. Keep backups and don’t rely on having computers, printers, servers, and email programs working perfectly a half-hour before class. Remember that you can check out a laptop from Student Services on the third floor of the
Bryan building and that course materials are on reserve in the library.
ACC 201 SYLLABUS 4

Accessing MyAccountingLab (MAL):
Register and Enroll in a New Subject
1.
Go to the MyLab and Mastering website and click Student in the Register area.
2.
Enter the course ID you received from your instructor for your new course, and click Continue .
Course ID: meints47793
3.
Follow the instructions to either:
Use a student access code , purchase access online , or request temporary access .
To use a student access code:
1.
Go to the MyLab and Mastering website and click Student in the Register area.
2.
Enter the course ID provided by your instructor and click Continue .
3.
After verifying your course information, enter your username and password, and click Sign In .
4.
If you don’t have a Pearson account, click Create an account .
5.
Complete the Create an Account page. Helpful hints display to guide you.
6.
Read and accept the license agreement.
7.
Optionally, you can select the check box to help us make our products better and learn about new offers.
8.
Click Create Account .
9.
Click Access Code and enter your six-word access code in the boxes.
10.
Click Finish to complete your registration.
11.
Click Go to Your Course to access your online course.
To purchase course access online:
1.
Go to the MyLab and Mastering website and click Student in the Register area.
2.
Enter the Course ID provided by your instructor and click Continue .
3.
After verifying your course information, enter your username and password, and click Sign In.
4.
If you don’t have a Pearson account, click Create an account .
5.
Complete the Create an Account page. Helpful hints display to guide you.
6.
Read and accept the license agreement.
7.
Optionally, you can select the check box to help us make our products better and learn about new offers.
8.
Click Create Account .
9.
Select the button for the access level you want.
10.
Select whether you want to pay with a credit card or use PayPal and enter payment information.
11.
Click Review to review your order details. If you need to change anything, click the Change link.
12.
Click Make Payment to submit your order.
13.
Click Go to Your Course to access your online course.
ACC 201 SYLLABUS 5

( Accessing MyAccountingLab (MAL) continued)
To request temporary access
If a student is waiting for financial aid, 17 days of temporary course access without payment may be available.
1.
Go to the MyLab and Mastering website and click Student in the Register area.
2.
Enter the Course ID provided by your instructor and click Continue .
3.
After verifying your course information, enter your username and password, and click Sign In .
4.
If you don’t have a Pearson account, click Create an account .
5.
Complete the Create an Account page. Helpful hints appear to guide you.
6.
Read and accept the license agreement.
7.
Optionally, you can select the check box to help us make our products better and learn about new offers.
8.
Click Create Account .
9.
To get temporary access to your course, click the link at the bottom of the page.
10.
When a confirmation message appears, click Yes to complete your registration.
11.
You will receive a confirmation email with payment instructions. Click Go to Your Course to access your course.
For more help with registration, go to the Get Started for Students area of the MyLab and Mastering website. For instructions on registration, watch the Register for your course videos.
ACC 201 SYLLABUS 6

SCHEDULE OF CLASS TOPICS AND ASSIGNMENTS
(subject to change at instructor’s discretion)
DATE
M Jan 13
W Jan 22
TOPIC
Introduction to Class
W Jan 15
Business: What’s It All About
M Jan 20 No class – Dr. Martin Luther King Jr. holiday
Qualities of Accounting Information
CHAPTER ASSIGNMENT
1 READ Chapter 1
Introduction, via e-mail DUE
2 READ Chapter 2
M Jan 27 Qualities of Accounting Information
W Jan 29 Accruals and Deferrals
Accruals and Deferrals M Feb 3
W Feb 5 Accruals and Deferrals
2
3
3
3
READ Chapter 3
Friday, February 7 at 11:55PM – Exam Review Questions due to me via e-mail
2 multiple choice questions for chapter 1; 2 multiple choice questions for chapter 2; 2 multiple choice questions for chapter 3 = 6 MC questions
M Feb 10 Exam One Review 1 - 3
TUESDAY, FEB 11 AT 11:55PM – CHAPTERS 1-3 HOMEWORK DUE
The homework assignment must be completed using MyAccountingLab (MAL).
The homework can be accessed using the website listed in the syllabus.
Make sure you have SUBMITTED the assignment before it is due.
Assignments submitted after they are due will not receive credit.
W Feb 12 Exam One 1 - 3
Bring a pencil with an eraser, a calculator, and a Scantron.
Notes, scrap paper, and cell phones are NOT allowed during the exam.
M Feb 17 Exam One closure
Payment for Goods and Services
W Feb 19 Payment for Goods and Services
M Feb 24 Payment for Goods and Services
W Feb 26 Payment for Goods and Services
4
4
4
4
READ Chapter 4
ACC 201 SYLLABUS 7

(Schedule continued)
DATE
M Mar 3
TOPIC
The Purchase and Sale of Inventory
CHAPTER ASSIGNMENT
5
W Mar 5 The Purchase and Sale of Inventory 5
Mar 10, 12 No class – spring break
M Mar 17 The Purchase and Sale of Inventory 5
W Mar 19 Acquisition and Use of Long-Term Assets 6
M Mar 24 Acquisition and Use of Long-Term Assets 6
READ Chapter 5
READ Chapter 6
W Mar 26 Acquisition and Use of Long-Term Assets 6
Friday, March 28 at 11:55PM – Exam Review Questions due to me via e-mail
2 multiple choice questions for chapter 4; 2 multiple choice questions for chapter 5; 2 multiple choice questions for chapter 6 = 6 MC questions
M Mar 31 Exam Two Review 4 – 6
TUESDAY, APR 1 AT 11:55PM -- CHAPTERS 4-6 HOMEWORK DUE in MAL
W Apr 2 Exam Two
M Apr 7 Exam 2 closure
Accounting for Liabilities
Time Value of Money
W Apr 9 Accounting for Liabilities
Time Value of Money
M Apr 14 Accounting for Liabilities
Time Value of Money
W Apr 16
Accounting for Shareholders’ Equity
M Apr 21
Accounting for Shareholders’ Equity
W Apr 23
Accounting for Shareholders’ Equity
7
7A
7
7A
7
7A
8
8
8
READ Chap 7 + Appendix
READ Chapter 8
ACC 201 SYLLABUS 8

(Schedule continued)
DATE TOPIC CHAPTER ASSIGNMENT
FRIDAY, APR 25 AT 11:55PM -- CHAPTERS 7-8 HOMEWORK DUE in MAL
Saturday, April 26 at 11:55PM – Exam Review Questions due to me via e-mail
2 multiple choice questions for chapter 7; 2 multiple choice questions for chapter 8; 1 new, not previously submitted, multiple choice question for each of chapters 1-6 = 10 MC questions
M Apr 28 Exam 3 Review and Course Wrap-Up – All Chapters
Wednesday, May 7 at 3:30PM FINAL EXAM (CUMULATIVE)
ACC 201 SYLLABUS 9