University of North Carolina at Greensboro
Bryan School of Business and Economics
Department of Accounting and Finance
ACC 201-01: Financial Accounting
Spring 2016 – Tue/Thur 3:30-4:45
INSTRUCTOR: Mr. Moore, CMA, MS
OFFICE: N/A
E-MAIL: Jpmoore2@uncg.edu
OFFICE HOURS: N/A
TUTORING: 335 Bryan; days and times TBD
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
 Contribute toward the Bryan School’s commitment to information technology by requiring
students to use the internet, e-mail, word processing software where appropriate.
IMPORTANT
This is a very demanding and time-intensive course. It is not a course you can study for the night before
an exam. I cannot stress enough the importance of (1) attending each class, (2) actively listening in each
class, (3) reading the text and doing homework on a daily basis, and (4) developing a sound foundation
by understanding the basic concepts in Chapter 1 through Chapter 3 of the text.
Grades will be determined by:
 Class Participation (i>clicker): 5%
 Homework: 25%
 2 exams @ 20% each: 40%
 Final Exam (cumulative): 30%
Grading Scale: (final course grades will be rounded to the nearest whole number)
A+ = 97-100
B+ = 87-89
C+ = 77-79
D+ = 67-69
F = 59 and below
A = 93-96
B = 83-86
C = 73-76
D = 63-66
A- = 90-92
B- = 80-82
C- = 70-72
D- = 60-62
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COURSE RESOURCES
1. Canvas: http://canvas.uncg.edu/
2. Text: Financial Accounting: A Business Process Approach by Jane L. Reimers.
3. MyAccountingLab (MAL):
We will use MAL for homework assignments in this class (see “Homework Policies” below for
additional information). This is required for the course. 365 days of access to MyAccountingLab is
included with a new textbook purchase or can be purchased online. Please access MAL through the
link in Blackboard.
4. i>clicker / i>clicker2: The i>clicker will be used in this class to determine your participation grades.
You are responsible for registering the i>clicker and bringing it to class. Please register your device
using the link in the Blackboard course page.
ATTENDANCE POLICIES
I expect students to attend every class and to pay attention during class. I expect you to come to class
on time and stay for the entire period. It is extremely disruptive when students come in late or leave
early.
There are no excused absences. If you miss a class, it is your responsibility to get the notes and any
materials you missed from another student in the class or by using your textbook. I will not give out
notes or any other materials to a student who misses class. You do not need to let me know if you miss
class.
If you have an extended illness that forces you to miss class for more than one week, please let me know
right away so we can figure out how you can continue the course, if possible.
PARTICIPATION
Participation grades are based on i>clicker responses to questions asked during class. You must respond
to all questions presented during the class to get credit for participation. This means that if you arrive
late or leave early and do not answer all questions, you will not get any credit for participation that day.
If you forget to bring your i>clicker, you will not be able to earn participation for that day. I will drop
the lowest participation grade so that all students can miss one class without penalty.
To register your clicker in Canvas, log in to our course, select i>clicker Registration and enter the
clicker serial number located on the back of your clicker device and hit submit. If you submit a response
from an unregistered device in class, I will have no way to know which student the response came from.
HOMEWORK POLICIES
 MyAccountingLab (MAL) can be accessed by going to Myaccountinglab.com. I would recommend
that you make this site a “favorite” on your computer since you will be accessing this site weekly.
 Late homework will not be accepted. There are no exceptions. Completing the assignment before
the due date reduces your chance of missing an assignment because of an illness or emergency.
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You are allowed unlimited attempts at each homework question and you have the availability of the
“Help Me Solve This” function. This means that you can try as many times as you want until you
achieve the grade that you are seeking.
If you are having trouble with your homework, please use the tutoring available from the accounting
department or see me before or after class.
The due dates for all assignments are listed on the syllabus. If, for some reason, an assignment due
date is changed, the change will be announced in class and posted as an announcement in Canvas.
You will also be able to see the updated due date in MAL. You are responsible for checking the
syllabus and reading all announcements in Canvas.
If you are experiencing a problem with the MAL website, please immediately call or email the MAL
Customer Help Desk at (800) 677-6337 or visit
http://pearsonmylabandmastering.com/students/support/ to send an email. This ensures that customer
service has a record of the issue. After calling or emailing MAL, please send me an email before the
assignment is due to let me know about the issue.
EXAM POLICIES
 You will need a scan sheet, pencil, eraser and calculator for every exam.
 You may not borrow or share calculators during exams. Cell phones may not be used in place of
calculators. No electronic devices other than calculators may be used during exams.
 Two regular exams will be given during the semester and then a comprehensive final during exam
week.
 If you do not show up for an exam for any reason, your grade will be a zero. There are no excused
absences and no make-up exams.
 Exams will not be returned. You may review your exam before class the week following the exam.
GRADES
 Exam grades will be posted to Canvas 2-3 days after the assignment is due or exam is given. If a
grade in Canvas is not correct, please email me as soon as you notice the issue.
 Homework grades from MAL will be transferred into Canvas periodically throughout the semester,
most likely around exam dates. You can monitor your HW average by looking at your grades in
MAL.
 If you need documentation of your grades at any point during the semester for a fraternity/sorority,
scholarship, or any other reason, please email me your request at least 48 hours before you need the
documentation so that I have time to review your grades in Canvas.
 There are no opportunities for extra credit in this course. Each assignment/exam is an opportunity to
improve your grade.
TUTORING
 Tutoring for this course is available for free in BRYN 335. No appointment is needed – just drop in
during scheduled tutoring hours.
 Be sure to bring your notes and other relevant materials. If you have a question about a homework
problem, you will need to either have your book or your laptop/tablet with you to access MAL.
 The tutors will not do your work for you. Please be prepared with specific questions.
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Tutoring is available to students in all sections of ACC 201, ACC 202, ACC 218 and FIN 315 so
please be considerate of others that are waiting when you are receiving help.
STUDY GROUPS
If you would like to meet and study with other students in this class, please sign up with
UNCG’s Student Study Program (SSP). SSP will coordinate study groups of up to 4 students. This is a
great way to meet some of your classmates and study together when it is convenient for you and your
group. I highly recommend these study groups! To learn more about this program or to sign up, please
go to http://success.uncg.edu/ssp/. If you prefer a more informal study group, please use the Discussion
Board on Blackboard to request or coordinate a study group meeting.
PROFESSIONALISM
I expect you to conduct yourself professionally throughout the semester. This means that you arrive to
class on-time, stay for the entire class and pay attention during class (no talking, texting, or using the
Internet). If you send me an email, please be polite and professional and please allow me 24 hours to
respond. Please do not repeatedly send me the same email if you do not hear back from me right away.
UNIVERSITY POLICIES & RESOURCES
I expect students to abide by UNCG’s Student Code of Conduct which can be found at:
http://studentconduct.uncg.edu/policy/code/. I will not tolerate disruptive behavior in the classroom. I
follow UNCG’s Student Code of Conduct which defines disruptive behavior as “behavior which the
UNCG regards as speech or action which 1) is disrespectful, offensive, and/or threatening, 2) impedes or
interferes with the learning activities of other students, 3) impedes the delivery of university services,
and/or 4) has a negative impact in any learning environment.” The code allows the instructor to
“withdraw a student from a course for behavior that is deemed by the instructor to be disruptive to the
class. The grade assigned will be “W” if the behavior occurs before the deadline for dropping a course
without academic penalty, and the instructor has the option of giving a “W” or a “WF” if the behavior
occurs after the deadline.”
I expect students to abide by UNCG’s Academic Integrity Policy which can be found at
http://sa.uncg.edu/handbook/academic-integrity-policy/. Any evidence of cheating, falsification or
facilitating academic dishonesty that is brought to my attention is considered a violation of UNCG’s
Academic Integrity Policy and will be documented as such. Students found guilty of violating the policy
will receive grade-related sanctions determined on a case-by-case basis.
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.
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SCHEDULE OF CLASS TOPICS AND ASSIGNMENTS
All assignments shown in bold are due at 11:59 on the date noted. Other assignments (those not
in bold) will not be collected. Solutions are at the end of the study guide and review questions.
Day
Class
Date
Chapter/Topic
Tue
Jan 12
Syllabus/Expectations
Thur
Jan 14
Chapter 1: Business:
What’s It All About?
Tue
Jan 19
Chapter 1: Business:
What’s It All About?
Thur
Jan 21
Chapter 2: Qualities of
Accounting
Information
Tue
Jan 26
Chapter 2: Qualities of
Accounting
Information
Thur
Jan 28
Chapter 2: Qualities of
Accounting
Information
Tue
Feb 2
Chapter 3: Accruals
and Deferrals
Assignment Date
MAL Chapter 1 Pre-HW due Monday, Jan 18 at
11:59pm
MAL Chapter 1 Post-HW due Monday, Jan 25 at
11:59pm
MAL Chapter 2 Pre-HW due Monday, Jan 25 at
11:59pm
MAL Chapter 2 Post-HW due Monday, Feb 1 at
11:59pm
MAL Chapter 3 Pre-HW due Monday, Feb 1 at
11:59pm
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Thur
Feb 4
Chapter 3: Accruals
and Deferrals
Tue
Feb 9
Review for exam 1
MAL Chapter 3 Post-HW due Monday, Feb 8 at
11:59pm
Exam 1 – Chapters 1-3
EXAM 1
Thur
Feb 11
Tue
Feb 16
Chapter 4: Cash and
Accounts Receivable
Thur
Feb 18
Chapter 4: Cash and
Accounts Receivable
Tue
Feb 23
Chapter 4: Cash and
Accounts Receivable
End of the week - MAL Chapter 4 Pre-HW due
Monday, Feb 15 at 11:59pm
MAL Chapter 4 Post-HW due Monday, Feb 29 at
11:59pm
Thur
Feb 25
Tue
Mar 1
Chapter 5: Inventory
MAL Chapter 5 Pre-HW due Monday, Feb 29 at
11:59pm
Chapter 5: Inventory
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Thur
Mar 3
Chapter 5: Inventory
MAL Chapter 5 Post-HW due Monday, Mar 14 at
11:59pm
No class Mar 7-11 – Spring Break
Tue
Mar 15
Chapter 6: Long-term
Assets
Thur
Mar 17
Chapter 6: Long-term
Assets
Tue
Mar 22
Chapter 6: Long-term
Assets
Thur
Mar 24
Review for Exam 2
MAL Chapter 6 Post-HW due Monday, Mar 28 at
11:59pm
Exam 2 – Chapters 4-6
Tue
Mar 29
Thur
Mar 31
Chapter 7: Liabilities
Tue
Apr 5
Chapter 7: Liabilities
End of the week - MAL Chapter 7 Pre-HW due Monday, Apr 4 at 11:59pm
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MAL Chapter 7 Post-HW due Monday, Apr 11 at
11:59pm
Thur
Apr 7
Chapter 7: Liabilities
MAL Chapter 8 Pre-HW due Monday, Apr 11 at
11:59pm
Tue
Apr 12
Chapter 8:
Shareholders’ Equity
Thur
Apr 14
Chapter 8:
Shareholders’ Equity
Tue
Apr 19
Chapter 8:
Shareholders’ Equity
Thur
Apr 21
Review for Final Exam
Tue
May 3
MAL Chapter 8 Post-HW due Monday May 2 at
11:59pm
Final Exam - Chapters 1-8
3:30-6:30pm
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