CENTRAL MICHIGAN UNIVERSITY
GLOBAL CAMPUS
COURSE SYLLABUS
I. IDENTIFYING INFORMATION
Course:
ACC 203
Course Title: Essentials of Accounting for Business
CRN:
22218774
Term:
Spring I
Location:
Online
Course Dates: 1/7, 3/1/2013
Course Days and Times:
Prerequisites: MTH 105.
Blackboard
Blackboard is a web-based learning management system licensed by CMU. Within Blackboard, a course website, also known
as a shell, is automatically created for every CMU course. Face-to-face courses may or may not incorporate Blackboard,
whereas Blackboard course shells are always used for online courses and will be available to you prior to the course start
date. Seeing the course shell listed in Blackboard with unavailable adjacent to its title is an indication that your instructor has
not made it available and is in no way indicative of registration status. To access Blackboard, open a web browser and enter
http://blackboard.cmich.edu. After the site loads, enter your CMU Global ID and password in the respective spaces provided.
Click the "login" button to enter Blackboard and then the link to the appropriate course to enter the course’s Blackboard shell.
If you need assistance, contact the IT Helpdesk at 989-774-3662 / 800-950-1144 x. 3662. Self-guided student tutorial
resources are also available at http://www.cmich.edu/blackboard.
Instructor: Eric Sumners
Primary Phone Number: 313 226 4762
E-Mail Address: sumne1em@cmich.edu
Availability: Announced weekly in the classroom
Academic Biography:
B.A. from Michigan State University
M.S. from the University of Michigan
CPA, CIA, CISA, CFSA, CFE
II. TEXTBOOKS AND INSTRUCTIONAL MATERIALS
Order books from MBS at:
http://bookstore.mbsdirect.net/cmu.htm
Textbooks and Course Materials:
Title: Essentials of Accounting for Business (Custom)
Author: Kimmel
Edition: 4th Custom
ISBN: 978-1-118-09323-8
Publisher: Wiley
Required: Yes
III. COURSE DESCRIPTION
Basic concepts and principles of an accounting process used to develop financial reports and make management
decisions for businesses and other entities.
IV. COURSE GOALS AND OBJECTIVES
Upon completion of this course, students will be able to:
• Describe accounting terminology related to accounting systems in a domestic or
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global economy.
• Explain the accounting cycle and the basic financial statements of a business
• Describe the basic principles used in receivable and inventory management.
• Know the elements of accounting for payroll and other liabilities.
• Explain the uses of managerial accounting tools such as Cost/Volume/Profit, Cost
Behavior, Profit Planning and Relevant Cost analysis.
• Comprehend the ethical underpinnings of typical business scenarios.
V. METHODOLOGY
The students will read the textbook, work practice quizzes and homework, complete and submit to the
professor assigned projects, and take a final exam. As this is a web-based course, the professor and the
students will communicate via emails. Blackboard will be used extensively in the course.
VI. COURSE OUTLINE/ASSIGNMENTS
Pre-Class Assignment:
None
Course Outline:
Graded Problems: A Graded Problem must be submitted to the instructor every Monday, starting with the second Monday of
the course. The graded problem may be submitted earlier than the due date, but not later than the due date. Late submissions
will receive a zero grade. There are 6 graded problems in total. See Blackboard's Assignments section for details.
Quiz: Complete and submit the quiz by the third Wednesday of the course. See Blackboard's Assignments section for details.
Exam 1 (covering Chapters 1 through 4): Complete the exam by midnight of the third Sunday of the course.
Project 1: Using Word, complete BYP 2-2 by midnight of the fourth Sunday of the course. The instructions are located on
Blackboard in the Assignment section.
Exam 2 (covering Chapters 5 through 8): Complete the exam by midnight of the sixth Sunday of the course.
Project 2: Using Word, complete BYP 9-1 and 9-2 by midnight of the seventh Sunday of the course. The instructions are
located on Blackboard in the Assignment section.
Exam 3 (covering Chapters 9, 14, 18, and 20 and also covering prior topics—see Blackboard Course Handouts): The exam will
be available on Blackboard beginning at 8:00 a.m. Monday morning, Week 8, and will continue to be available until midnight
the following Sunday. Students who take it on Sunday should begin it no later than 8 pm. YOU NEED A PROCTOR TO
TAKE THIS EXAM. Make arrangements with your proctor.
Assignment Due Dates:
See "Outline of Session Topics and Activities" above
Post-Class Assignment:
None
Student Involvement Hours:
The time required for the class will vary by student, however, students will need allocate time to read the text and practice
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various accounting problems.
VII. CRITERIA FOR EVALUATION
Evaluation Criteria:
The professor will grade the work submitted by the student.
Grading Scale:
A: 100% to 90%
A- : 89% to 88%
B+: 87% to 86%
B: 85% to 80%
B-: 79% to 78%
C+: 77% to 76%
C : 75% to 70%
C-: 69% to 68%
D+: 67% to 66%
D: 65% to 60%
D- : 59% to 58%
E: 57% to 0%
Late Assignments:
Submission Policy
Assignment Submission Maximum Grade
1 day late 90%
2 days late 80%
3 days late 70%
4 days late No Credit
Make-ups and Rewrites:
Make-ups and rewrites are not allowed.
VIII. EXPECTATIONS
Attendance and Participation:
This is a web-based course so there is no attendance policy, however, students are encouraged to log into the classroom on a
daily basis to review announcements.
Academic Integrity:
Because academic integrity is a cornerstone of the University's commitment to the principles of free inquiry, students are
responsible for learning and upholding professional standards of research, writing, assessment, and ethics in their areas of study.
Written or other work which students submit must be the product of their own efforts and must be consistent with appropriate
standards of professional ethics. Academic dishonesty, which includes cheating, plagiarism and other forms of dishonest or
unethical behavior, is prohibited. A breakdown of behaviors that constitute academic dishonesty is presented in the CMU
Bulletin (https://bulletins.cmich.edu/).
Student Rights and Responsibilities:
Each member of the Central Michigan University community assumes an obligation regarding self conduct to act in a manner
consistent with a respect for the rights of others and with the University's function as an educational institution. As guides for
individual and group actions within this community, the University affirms the general principles of conduct described in the
Code of Student Rights, Responsibilities and Disciplinary Procedures at
https://www.cmich.edu/about/leadership/office_provost/dean/Pages/Code-of-Student-Rights.aspx.
IX. SUPPORT SERVICES AND OTHER REQUIREMENTS
Global Campus Library Services (GCLS)
CMU offers you a full suite of library services through its Global Campus Library Services (GCLS) department. Reference
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librarians will assist you in using research tools and locating information related to your research topic. The library’s Documents
on Demand office will help you obtain copies of the books and journal articles you need. Check out the GCLS website at
http://ocls.cmich.edu for more information.
Reference librarian contact information:
1. By phone: (800) 544-1452.
2. By email: oclsref@cmich.edu
3. By online form: http://ocls.cmich.edu/reference/index.html#form
Documents on Demand office contact information:
1. By phone: (800) 274-3838
2. By email: docreq@cmich.edu
3. By fax: (877) 329-6257
3. By online form: http://ocls.cmich.edu/delivery/index.html
Writing Center
The CMU Writing Center is a free online service for all CMU students, providing help with grammar, citations, bibliographies,
drafts, and editing of academic papers. Suggestions and feedback are typically provided within two business days. For additional
information and to submit work, visit http://webs.cmich.edu/writingcenter/
ADA
CMU provides individuals with disabilities reasonable accommodations to participate in educational programs, activities and
services. Students with disabilities requiring accommodations to participate in class activities or meet course requirements
should contact Susie Rood, Director of Student Disability Services at (800) 950-1144, extension 3018 or email her at
sds@cmich.edu, at least 4 weeks prior to registering for class. Students may find additional ADA information and forms at
http://go.cmich.edu/support_services/academic/StudentDisabilityServices/Pages/default.aspx
Note to faculty: CMU Administration will notify you if applicable; otherwise, the student will provide a "Notification Letter to
the Instructor" outlining the accommodations the student is approved to receive.
X. BIBLIOGRAPHY
Books:
Albrecht, W. Steve, Accounting Education: Charting the Course Through a Perilous Future, (American Accounting Association,
Sarasota, Florida: 2000).
Ingram, Robert, Bruce Baldwin, Financial Accounting: A Bridge to Decision Making, 4th edition, South-Western College
Publishing, 2003.
Kimmel, Paul, Jerry Weygandt, Financial Accounting: Tools for Decision Making, 3rd edition, John Wiley & Sons, 2004.
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Center Information
Central Michigan University’s Global Campus
CMU Online
(800) 688-4268 or (989) 774-1129
Fax (989) 774-1998
Email cmuonline@cmich.edu
Website www.global.cmich.edu/CMUOnline
Online Resources
CMU Computer Help Desk https://www.cmich.edu/office_provost/OIT/help/help_desk/Pages/default.aspx
Pre-Class Checklist http://www.global.cmich.edu/cmuonline/checklist.aspx
Online Learning Resource Center http://www.global.cmich.edu/cmuonline/about/
Drop/Withdrawal Policy: http://global.cmich.edu/courses/drop-withdraw.aspx
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