Accounting 108-Financial Accounting
Carolyn Chupko
4
Fall 2012 Hybrid Course
Meetings Weekender/Online
Course
Instructor
Credits
Term
Instructor’s Contact Information
Office Phone
Emergency
Contact
On campus: (570) 945-8433
On exam day or during my office hours please feel free to call or
text me at (570)702-2330.
In the event of an emergency, contact me at (570)702-2330.
Harris 405
Online Office Hours Chat room
Email Address carolyn.chupko@keystone.edu
Weekender Sundays, 11 a.m.-12 p.m.
Office Hours
Online Office Hours Chat room, Wednesdays 8 p.m.-9 p.m.
Office Location
Instructors reserve the right to make changes to the syllabus as
needed, and you are responsible for keeping up with those
Syllabus Changes
changes. Please log on regularly to Blackboard to get the most
current information.
Other Information
Students are expected to sign into the Blackboard Course Management
System once weekly. There will be a Discussion Board Forum each
student is required to participate in, on a weekly basis, in order to track
course attendance and participation. The student must reply to the forum
on/before the specified time on Blackboard, and are expected to respond
in a in a formal matter, which is detailed on the discussion board. You are
also encouraged to participate in the At-home Classroom Forum, once
weekly, to better communicate with your peers and make class more fun.
All questions regarding your weekly learning units should be directed to
our At-home Classroom Forum so that you receive a speedy response by
either me or one of your peers. Of course, I will be monitoring all answers.
My reason for this is because usually that same question is being asked
by someone else so as to benefit the rest of the class questions/answers
should be posted here. If you are not happy with your response, or do not
receive a response in a timely manner please email me directly. All
assignments (your original work) are to be turned in on/before the
specified due dates. Late assignments will not be accepted, since
assignments are posted on Blackboard in advance.
Being that the exams are usually posted on Blackboard 2 days before the
due date, there are no make-up exams allowed. Exams are to be turned
in on/before the specified due date. The exams will be timed for three
hours.
Course Description & Information
Pre-requisites, Corequisites, & other
restrictions
Course Description
There are no prerequisite courses.
Online Learning Expectations: To be successful academically,
students must be able to have their textbook on the first day of class,
navigate & search the internet, use email, attach and upload
documents, download & save files, and have access to and use
Microsoft Word, Excel & PowerPoint.
This course introduces the basic concepts and principles of financial
accounting including journal entries, financial statement preparation,
notes receivable, inventory methods, depreciation methods,
organization and operations of a corporation, accounting for capital
stocks and bonds, and financial data analysis. This course is intended
for accounting and business administration majors only.
Required Readings
Buying Textbooks
Recommended
Readings
Special
Software/Hardware
Browser/Plugin/Viewer
Info
Other Required
Materials
Financial and Managerial Accounting, 12th edition, Warren, Reeve
and Fess.
Please note that the Keystone College Bookstore has the most
complete and up-to-date information about your course textbooks. Be
sure you are purchasing the correct edition and receive all the
materials you need.
To be announced on Blackboard, within the individual learning units.
n/a
For standard Browser/Plugin/Viewer visit this page:
http://web.keystone.edu/library/syllabus/browser.htm
To be announced on Blackboard, within the individual learning units.
Course Goals, Objectives/Learning Outcomes
Upon completion of this course, students will:
Summarize the development of Accounting principles and relate them to
Chapter/Objective #: 1 practice.
2
List rules of debit and credit and normal balances of each.
3
4
Analyze and summarize the financial statement effects of transactions.
Explain how the matching concept relates to the accrual basis of
accounting.
7
Prepare a worksheet and financial statements from the worksheet.
8
Prepare adjusting and closing entries.
9
Describe the nature of cash and the importance of internal control.
10
Prepare a bank reconciliation.
11
Journalize the entries for notes receivable transactions.
12
Compute depreciation using three different methods.
13
Describe the characteristics of common and preferred stock.
14
Illustrate how interest is used to evaluate a company’s financial condition.
Assessment
Students will demonstrate mastery of the following
course objectives by:
Participating in class discussion and cooperative learning
activities that focus on the course objectives, in both face-to-face
and ONLINE:
Reference to Chapter/Objective #:
1, 2, 3, 4, 7, 8, 9, 10, 11, 12, 13, 14
Assignment 1
1,2
Assignment 2
3,4
Assignment 3, ONLINE
7,8
Assignment 4
9,12
Assignment 5, ONLINE
10,11
Assignment 6, ONLINE
13, 14
Completing a series of ONLINE quizzes and face-to-face exams
administered during the semester:
1, 2, 3, 4
Exam 1
ONLINE Quiz, in preparation for the face-to-face exam
7, 8
Exam 2
7, 8
Exam 3
9, 10, 11
ONLINE Quiz, in preparation for the face-to-face exam
13, 14
12, 13, 14
Final Exam
Completing a number of ONLINE components:
Discussion Board Forums
7, 8, 10, 11, 13, 14
Chat Sessions
7, 8, 10, 11, 13, 14
WebQuest
7, 8, 10, 11, 13, 14
Grading
Grading (credit)
Criteria
Assignments
Discussion Board
Criteria
Make-Up& Late
Work
Extra Credit
Grade
A
AB+
B
Percentage
93 - 100%
90 - 92%
87 - 89%
83 - 86%
B-
80 - 82%
C+
C
D
F
76 - 79%
70 - 75%
65 - 69%
below 64%
Graded Items
Exam 1
Exam 2
Exam 3
Final Exam
Graded Assignments (Includes Webquests and Online Quizzes)
OL Participation (Discussion Boards and
chats)
All assignments (your original work) are to be turned in on the specified due dates.
Late assignments will not be accepted, since assignments are posted on
Blackboard in advance. Weekly Learning Units are ONLY posted during the week
they are due, so you must sign-in weekly to keep on track. Weekly tasks are
updated during my online office hour, Wednesday evenings.
There will be a Discussion Board Forum each student is required to participate in,
on a weekly basis, in order to track course attendance and participation. The
student must reply to the forum on/before the specified time on Blackboard.
Late assignments will not be accepted, since assignments are posted on
Blackboard in advance. Being that the exams are usually posted on Blackboard 2
days before the due date, there are no make-up exams allowed.
Under extreme circumstances the instructor may offer a special assignment for
extra credit. The student must have handed in all assignments in order to be
eligible.
Course Policies
Exams
Gradecenter
Exams are to be turned in on the specified due date. The online exams will be
timed for three hours. Being that the exams are usually posted on Blackboard 2
days before the due date, there are no make-up exams allowed. ALWAYS save a
copy of your completed exam as a reference, in case I request a copy at a later
time.
Your online grade book will be updated the Wednesday evening after each chapter
has been completed.
Class
Attendance
Student
Conduct/
Netiquette
Special
Procedures
On campus Weekenders-All students are expected to be present at all class
meetings. Attendance will be recorded.
Online Weekenders- students are expected to sign into the Blackboard Course
Management System and check their keystone email account at least twice
weekly. There will be two weekly Discussion Board Forums each student is
required to participate in, in order to track course attendance and participation.
For Netiquette information, visit this webpage:
http://web.keystone.edu/library/syllabus/netiquette.htm
Taking Exams and Proctoring:
http://www.keystone.edu/academics/onlinelearning/studentresources/takingtest.dot
For Blackboard assistance http://blackboard.keystone.edu/ or e-mail the
Blackboard administrator at blackboard@keystone.edu
Blackboard
Support
For a New Student Orientation to Blackboard, visit:
http://mediaservices.keystone.edu/
For tutorials on using specific aspects of Blackboard, visit
http://mediaservices.keystone.edu/
Technical
Support
Plagiarism &
Academic
Integrity
You can get technical support or assistance by visiting the Technology Support
page here: http://www.keystone.edu/technologysupport/index.dot or by contacting
the IT Helpdesk at (570) 945-8778 or helpdesk@keystone.edu
Academic misconduct and dishonesty includes any activity that compromises the
academic integrity of the College or subverts the educational process. For
information on dishonest acts including plagiarism, cheating, and fraud, consult
your Student Information Guide or click on the link below. If you have any
questions, talk with your instructor.
http://web.keystone.edu/Library/syllabus/integrity.htm
Copyright
Notice
Email Use
The copyright law of the United States (Title 17, United States Code) governs the
making of photocopies or other reproductions of copyrighted materials, including
music and software. Copying, displaying, reproducing, or distributing copyrighted
works may infringe the copyright owner’s rights and such infringement is subject to
appropriate disciplinary action as well as criminal penalties provided by federal
law. Usage of such material is only appropriate when that usage constitutes “fair
use” under the Copyright Act. As a Keystone College student, you are required to
follow the College’s copyright policy. For more information about the fair use
exemption, see the Miller Library’s copyright page:
http://web.keystone.edu/library/copyright.html
Keystone College states that all official student email correspondence be sent only
to a student’s Keystone email address and that faculty and staff consider email
from students official only if it originates from a Keystone account. This allows the
College to maintain a high degree of confidence in the identity of all individuals and
the security of transmitted information. Keystone College furnishes each student
with a free email account that is to be used in all communication with College
personnel.
Withdrawal
from Class
The College has set deadlines for withdrawing from courses. These dates and
times are published in the course catalog and on the Academic Calendar. It is the
student's responsibility to handle withdrawal requirements from any class. You
must do the proper paperwork to ensure that you will not receive a final grade of
"F" in a course if you choose not to attend once you are enrolled. If you are
considering withdrawing from a class, talk with your Advisor and consult the
College Catalog.
Procedures for student grievances are found in the College Catalog. Please
consult the procedures before taking action.
Academic
Grievance
Procedures
Please note: The first step in attempting to resolve any student grievance
regarding grades, evaluations, or other fulfillments of academic responsibility, is to
make a serious effort to resolve the matter with the instructor. The College
Catalog outlines any subsequent steps.
According to the College Catalog, an Incomplete (“I”) will only be awarded in the
case of exceptional circumstances. Mere inability to submit work on time, or
missing the final exam, is not valid reasons for an Incomplete.
Incomplete
Grades
Students must make arrangements with the instructor prior to the final exam it they
wish to receive a grade of incomplete. (Forms are available in the Office of the
Registrar.) The deadline for the completion of the coursework is four weeks into
the next semester. If the course work is not completed within the specified time
frame, the incomplete grade will become an “F.”
Keystone College does not discriminate in any of its programs on the basis of
disability.
ADA
Statement
While there is not a deadline for the disclosure of a disability by a student, in order
to facilitate the documentation and accommodation processes, students are
encouraged to voluntarily and confidentially disclose and disability requiring an
accommodation prior to the beginning of class. This disclosure should be made to
Owen Conaghan, owen.conaghan@keystone.edu College Counselor &
Coordinator of Disability Services. Students who disclose a disability, and who are
seeking an accommodation, ultimately will be expected to provide documentation
verifying the disability.
KC Connect
For information about classes & advisers, to check midterm and final grades or to
register for classes, logon to KC Connect.
Tutoring Info
The College does offer tutoring assistance for many courses. For more information
or to schedule an appointment, consult the Tutoring webpage here:
http://www.keystone.edu/studentlife/studentsuccess/tutoring.dot
Advising &
Other
Student
Support Info
Bookstore
For information about academic advising, visit the Student Success Center’s
Academic Advising page here:
http://www.keystone.edu/studentlife/studentsuccess/academicadvising.dot
For a list of Student Support Services, visit the Student Success Center webpage
here: http://www.keystone.edu/studentlife/studentsuccess/
Info
Library Info
Visit the Bookstore at this link:
http://www.bkstr.com/webapp/wcs/stores/servlet/StoreCatalogDisplay?storeId=101
17&langId=-1&catalogId=10001
If there are materials on course reserve or other subject specific details, list them
here.
Schedule of Assignments (Course Objectives and Assessment are listed above, and can
also be found on Blackboard under the Syllabus tab)
COURSE SCHEDULE
Weekender #1, F2F
Saturday- Class Introductions
Syllabus review
Blackboard tutorial
Chapter 1 Lecture, Exercises, and Problems
Sunday A.M. & P.M. Class- Chapter 2 Lecture, Exercises, and Problems
Weekender #2, F2F
Saturday- Chapters 3 and 4 Lecture, Exercises, and Problems
Sunday A.M. Class- Chapters 3 & 4 Recap
Sunday P.M. Class- Exam #1
Weekender #3, ONLINE
Due previous Saturday
Learn to use the online classroom
Orientation Assignment
Due Saturday
Chapter 7 Learning Unit
Due Sunday
Chapter 8 Learning Unit
View Lecture
Self-Practice Exercises (Homework)
Graded Assignment
Web Quest: Real World Financial
Statements
Discussion Board #1
Chat session
View Lecture
Self-Practice Exercises (Homework)
Graded Assignment
Discussion Board #2
Quiz on Chapters 7 & 8
Weekender #4, F2F
Saturday- Exam #2
Sunday A.M. & P.M. Class- Chapter 9 Lecture, Exercises, and Problems
Weekender #5, ONLINE
Due Saturday
Chapter 10 Learning Unit
View Lecture
Self-Practice Exercises (Homework)
Graded Assignment
Web Quest: TBD
Discussion Board #1
Chat session
Due Sunday
Chapter 11 Learning Unit
View Lecture
Self-Practice Exercises (Homework)
Graded Assignment
Discussion Board #2
Quiz on Chapters 10 & 11
Weekender #6, F2F
Saturday- Exam #3
Sunday A.M. & P.M. Class- Chapters 12 Lecture, Exercises, and Problems
Weekender #7, ONLINE
Due Saturday
Chapter 13 Learning Unit
View Lecture
Self-Practice Exercises (Homework)
Graded Assignment
Web Quest: TBD
Discussion Board #1
Chat session
Due Sunday
Chapter 14 Learning Unit
View Lecture
Self-Practice Exercises (Homework)
Graded Assignment
Discussion Board #2
Quiz on Chapters 13 & 14
Weekender Finals, F2F
Final Exam, Chapters 12-14