PRINCE GEORGE'S COMMUNITY COLLEGE
Welcome to Principles of Accounting!
ACC 101 – Principles of Accounting I
Reference No. 6800
Spring 2006
INSTRUCTOR:
Professor Mary Falkey, M.S., M.B.A
Accounting Department, Behavioral Science
and Business Studies Division
OFFICE:
Bldg. T-13 (near Novak Field House)
PHONE NUMBERS:
My Office: 301 322-0769
Accounting Department: 301 322-0126
EMAIL ADDRESS:
falkeymx@pgcc.edu
To facilitate email communication with me, please include the
following code: NM231 in either the subject or the first line of
any emails to me during the spring 2006 semester. (The code stops
legitimate email messages from being evaluated wrongly as
SPAM—but does not allow emails that contain a virus or illegal
attachment into our network.)
Monday and Wednesdays 12:00 – 2:30 PM
OFFICE HOURS:
COURSE DESCRIPTION: This four-credit lecture course covers theory, principles and
applications of accounting. The course requires AMPLE work outside of the classroom in the
form of reading and working practice problems. The objective of the course is to provide a
foundation in accounting, preparing students for further study if desired. This course is the first
in a series of two principles of accounting. Reading proficiency is a prerequisite for course
enrollment.
COURSE LEARNING OUTCOMES: After successful completion of ACC101, students will be
able to:
Identify the types of business organizations and define basic accounting concepts and principles.
Analyze and prepare journal entries for basic business transactions.
Summarize financial transactions and compile financial statements from the relevant
information.
Identify and prepare appropriate adjusting and closing entries.
Compute and evaluate significant accounting ratios.
Describe various internal control procedures.
Identify ethical issues in accounting and evaluate alternative decisions relative to these ethical
issues.
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Identify various types of receivables and liabilities, record related transactions and demonstrate
the calculations relevant to these items.
Identify inventory systems and calculate various inventory methods.
Identify various types of capital assets, intangible assets, and natural resources, estimate the
costs, and calculate the cost allocations using various methods of depreciation, amortization and
depletion.
TEXTBOOK: Accounting by Horngren, Harrison and Bamber, 6th Edition
ASSIGNED READING: Live Well, Live Rich by Michelle Singletary
OTHER REQUIRED COURSE MATERIALS: Calculator, pencils, pens and 8.5 x 11 lined
paper.
OPTIONAL MATERIAL: Working Papers for Chapters 1 – 13.
HOW ASSIGNMENTS ARE TO BE SUBMITTED
Homework assignments should be submitted on the working paper forms that correspond to the
assigned problem or exercise or on 8.5 x 11 lined paper. All submissions must be neat, legible
and follow proper accounting format. Submissions must be labeled with your name and course
reference number and the due date for the assignment.
Writing assignments should be submitted via the Digital Drop Box in Blackboard. Use MLA or
APA format for writing assignments.
.
GRADING CRITERIA
Three exams @ 100 points each
Comprehensive Exam @ 75 points
Ten homework assignments @ 5 points each
Four quizzes @ 10 points each
Class attendance and participation
Writing Assignment on Internal Control
Total Possible Points
300 points
75
50
40
10
25
500 points
GRADING SCALE
A = 90% of 500 points or 450 points
B = 80% of 500 points or 400 points
C = 70% of 500 points or 350 points
D = 60% of 500 points or 300 points
F = 59% or below pr 299 points or less
Late assignments are not accepted. Make-up exams will incur a five- point penalty.
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HOW TO LOG IN TO BLACKBOARD
New Procedure!
Blackboard is a web-based program that serves as the college's online classroom. You will use
Blackboard to communicate with your instructor, to see your course materials, to submit
assignments and to discuss course ideas with your classmates.
To log in to your Blackboard course, please follow these steps:

Go to the Prince George's Community College Blackboard web site, which is located at
http://pgcconline.blackboard.com. NOTE: There is no "www" in the Blackboard
address.

ALL STUDENTS must log in to Blackboard using their myPGCC account (this includes
students who have used Blackboard in the past).

If you do not have a myPGCC account,
o Go to http://my.pgcc.edu to create a myPGCC account and receive the username
and password you need to log in to Blackboard.

If you already have a myPGCC account,
o Go to http://my.pgcc.edu to reset your myPGCC password if you created a
myPGCC account prior to summer 2005. You must change your password to
access Blackboard.

Once you have your myPGCC account information, type it in the Blackboard login box at
the http://pgcconline.blackboard.com.

If your login is successful, you will see the Blackboard "Welcome" screen. In the box
labeled "My Courses", you will see the course or a list of courses in which you are
enrolled. Click on the course name to enter your Blackboard course.
Immediately change your Blackboard email address.
When information is downloaded into Blackboard from the college's database, your email
address does not automatically download. The email address first posted in Blackboard is a
generic address given to everyone. To ensure that your instructor can contact you by email, it is
VERY important to change your email address as soon as you log in to Blackboard for the first
time. Here are the steps for changing your Blackboard email address:
1. From YOUR Blackboard Welcome page (you will see WELCOME, ___! in bold letters at the
top of this page), click on Personal Information in the Tools Box on the left side.
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2. Click on Edit Personal Information.
3. Change your email address to your preferred email address (the one you check the most often).
4. Click the Submit button in the lower right corner to save the changes you have made.
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DISABILITY SUPPORT SERVICES
Students requesting academic accommodations are required to contact the Disability Support Services Office (M1042) or call (301) 322-0838 (voice) or (301) 322-0122 (TTY) to establish eligibility for services and
accommodations. Students with documented disabilities should discuss the matter privately with their instructors at
the beginning of the semester and provide a copy of their Student/Faculty Accommodation Form.
CODE OF CONDUCT
The Prince George's Community College Code of Conduct defines the rights and responsibilities of students and
establishes a system of procedures for dealing with students charged with violations of the code and other rules and
regulations of the college. A student enrolling in the college assumes an obligation to conduct himself/herself in a
manner compatible with the college's function as an educational institution. Refer to the 2005-2006 Student
Handbook, beginning on page 41, for a complete explanation of the code of conduct, including the Code of
Academic Integrity and the procedure for dealing with disruptive student behavior.
CODE OF ACADEMIC INTEGRITY
The college is an institution of higher learning that holds academic integrity as its highest principle. In the pursuit of
knowledge, the college community expects that all students, faculty, and staff will share responsibility for adhering
to the values of honesty and unquestionable integrity. To support a community committed to academic achievement
and scholarship, the Code of Academic Integrity advances the principle of honest representation in the work that is
produced by students seeking to engage fully in the learning process. The complete text of the Code of Academic
Integrity is in the 2005-2006 Student Handbook (pages 42-45) and posted on the college's website.
CLASSROOM POLICIES
1. Gentlemen, please remove your hats in the classroom.
2. Turn off cellphones during class
3. Be seated in your seat at the scheduled class time, with books, materials and homework
ready. Tardy arrivals will be penalized one Attendance and Participation point per occurrence.
IMPORTANT DATES
Last day to apply for spring graduation
Presidents’ Day – College closed - No classes
Last day to change from "audit" to
"credit" or "credit" to "audit"
Spring Break – College closed - No classes
Last day to withdraw from full-semester classes
Final exam period/last week of classes
Commencement, 7 p.m.
Wednesday, February 15
Monday, February 20
Friday, March 3
Mon.-Sun., April 10-16
Friday, April 21
Tues.-Mon., May 9-15
Thursday, May 25
DELAYED COLLEGE OPENINGS
When the College announces a delayed opening, all classes with at least 45 minutes of class time
remaining at the time of the opening will be held. For example, in the event of a 10 a.m.
opening, a 9:30-10:45 a.m. class will be held. This procedure applies to all credit classes.
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COLLEGE RESOURCES AND SERVICES
Campus Bookstore
Largo Student Center, Room 116
www.pgcc.edu/pgweb/pgdocs/bookstore.html
Library
Accokeek Hall
301-322-0912
General information: 301-322-0105
Circulation services: 301-322-0475
Reference services: 301-322-0476
www.pgcc.edu/library
The Library provides a range of library and media services. Refer to the web site for hours
and more information about the services.
Student Assessment Services Center (Testing Center)
301-322-0090
Bladen Hall, Room 100
www.pgcc.edu/pgweb/pgdocs/student_services/student_assessment_services.htm
Check the web site for hours, policies, and procedures.
Student Development Services
301-322-0886
www.pgcc.edu/pgweb/pgdocs/student_services/index-sds.htm
Student Development Services has various programs that provide students with mentoring,
advising, and individual counseling. Call or check the website for more information.
Tutoring and Writing Centers
301-322-0886
Bladen Hall, Room 107
Stop by or call to make an appointment.
www.pgcc.edu/students/tutoring_writing_grammar
The Tutoring Center can help you in many courses with free one-on-one or group tutoring.
The Writing Center offers one-on-one tutoring for all students who are working on a writing
assignment in any course.