SYLLABUS
Accounting 220 -Financial Accounting
Shoreline Community College
Fall Quarter 2006
Instructor:
Office:
Office Hours:
Dan King
Room 1415
M-F 11:30AM - 12:30PM and by appointment
Daily 10:30-11:20 AM –5 credits
Meets MTWTh in Room 1105
Lab Friday in 1401
Phone:
Email:
Web:
(206) 546-4702
dking@shoreline.edu
http://danking.pageout.net
COURSE OBJECTIVES

To develop an understanding of generally accepted accounting principles, theories and procedures used to report business transactions and develop
financial statements for both service and merchandising corporations.

To develop competency in analyzing, classifying, measuring, recording and interpreting financial statements for both service and merchandising
corporations.

To develop and understanding of such specific topics as accounting for cash, receivables, long term assets, intangibles, current liabilities, partnerships,
equity transactions, long term liabilities and bonds, long term investments, cash flows, and financial statement analysis.

To develop basic proficiency in the use of the computer to solve accounting problems.
REQUIRED TEXT AND SUPPLIES

Text: Principles of Financial Accounting 17e Larson, Wild, Chiappetta

Hand calculator

Email account
CLASS ATTENDANCE & PREPARATION

Class attendance is extremely important. Achievement in all areas depends on regular attendance and class participation.

Students are expected to read and study subject material in advance of the scheduled classes covering that material. Students will be expected to take tests
and complete accounting exercises covering subject material during scheduled classes.

Preparation outside of class is critical to success. All exercises and problems assigned in the syllabus should be completed prior to and in preparation for
the chapter test. Many exercises and problems will be completed in class.
TESTING & COMPUTER LAB ASSIGNMENTS

Tests are scheduled in advance weekly. Acceptable hand calculators may be used. Cell phones are not permitted. Test seating will be assigned by
instructor. Test materials may not be removed from the classroom under any circumstances. Although weekly tests focus on new material each
week, an understanding of previous subject matter will routinely be needed in the weekly tests.

Computer lab assignments are scheduled in course calendar. All computer assignments are to be submitted by email no later than midnight of the calendar
day following the lab assignment on the syllabus calendar. Include 220 and the chapter number of the lab (for example: 220 -Chap 10 lab) in the email
subject line. Attach to email addressed to dking@shoreline.edu.
WEB SITE

On the first day of class, students should go to the course website at http://danking.pageout.net to set up a personal account. This account will provide a
private grade book, practice quizzes and online study materials. Weekly test grades will be published on the website the day of the test.
ACHIEVEMENT POLICY
Accomplishment in the following achievement areas will be used in determining final grades:
1) Weekly tests. The lowest two (2) scores achieved on the 9 weekly tests will be dropped. Therefore, 100 points for each test times 9 less two = 700 points
possible.
2) Final exam. 200 total points possible. The final will be comprehensive with an emphasis on the final chapters covered in the course. The two dropped
weekly tests may be substituted for the final exam.
3) Computer lab assignments 100 total points possible allocated at instructor’s discretion.
Summary:

Weekly tests 9 x 100 = 900 less two (2) dropped =
700 points

*Final exam 1 x 200 or substitute 2 of 9 weekly tests (student’s option) =
200 points

Computer assignments 1 x 100=
100 points
Total
1000 points
The percentage achieved from the above 1000 points will be converted to a decimal grade according to the following table:
95 -100%
4.0
89%
3.4
79%
2.5
69%
1.5
94%
3.9
88%
3.3
78%
2.4
68%
1.4
93%
3.8
87%
3.2
77%
2.3
67%
1.3
92%
3.7
86%
3.1
76%
2.2
66%
1.2
91%
3.6
85%
3.0
75%
2.1
65%
1.2
90%
3.5
84%
2.9
74%
2.0
64%
1.1
83%
2.8
73%
1.9
63%
1.0
82%
2.7
72%
1.8
62%
0.9
81%
2.7
71%
1.7
61%
0.8
80%
2.6
70%
1.6
60%
0.7
<60%
0.0
THE RIGHT TO AMEND THE ABOVE ACHEIVEMENT POLICY SHALL REMAIN AT THE SOLE DISCRETION OF THE INSTRUCTOR
*Example: Your 9 weekly test scores are 80, 90, 80, 60, 100, 100, 70, 100, 90. You decide to take the final to improve your grade. Your final exam score is 85. The
average of the two lowest weekly scores is (60+70)/2 = 65. Your final score is higher. Your final score of 85 will replace the 60 and a second final score of 85 will
replace the 70. If the final score is lower than the average of 65, the final score will be dropped.
TESTING POLICY

All tests are timed. Time limits will be strictly enforced

Students late for the start of the test will not be given additional time

Cheating will result in a zero grade and possible other penalties per Shoreline CC policies.

Tests are closed book and closed notes

Student may not leave the classroom during the test unless the test is submitted for grading

Tests will be reviewed in class on the next scheduled class following the test

Tests and test material may not be removed from the classroom

Students may review their completed tests in instructor’s office

Instructor cannot answer questions during the test

Students may not communicate with anyone during the test

Cell phones and PDAs are prohibited during the test

Cell phones must be turned off during the test
MISSED ASSIGNMENT POLICY

Weekly tests The two (2) lowest scores of the 9 scheduled weekly tests will be dropped. This precludes the need for makeup tests except under
extraordinary circumstances and hardships. In that case, email notification prior to the scheduled exam is required. Email notification is necessary to
establish the time of notification. If circumstances are reasonable, makeup tests will be offered to the student. All makeup tests approved will be given
on the day after the last day of classes (see calendar). Makeup tests may involve any or all of the following question types: multiple choice, true
false, free response and long problem format. Again, prior acceptable notification by email is required.

Computer assignments All computer assignments are to be submitted by email no later than midnight of the calendar day following the lab assignment
on the syllabus calendar. Include your name and the chapter number of the lab in the file name. Attach to email addressed to dking@shoreline.edu.
INCLEMENT WEATHER POLICY
If the College is closed due to inclement weather, students should listen to KIRO, KING, or KOMO radio and television stations for broadcast of closures. If no
mention is made of SHORELINE COMMUNITY COLLEGE (not to be confused with the Shoreline School District) being closed, it will be assumed that the College
is open and all staff and faculty will be present. Every attempt will be made to keep campus roads and walkways open and students can expect that classes will start
at their scheduled start times. Students should follow the course schedule and be prepared for the next scheduled class.
ACCESSIBILITY
If you need course adaptations or accommodations because of a disability, please contact the Services for Students with Disabilities Office. Students with disabilities
have the right to request and receive reasonable accommodations to ensure access to programs and facilities at Shoreline Community College. To receive reasonable
accommodations, students are responsible for requesting accommodations and documenting the nature and extent of their disability in a timely manner. Students
should direct their requests for reasonable accommodation to the Services for Students with Disabilities office. (State of Washington Laws of 1994, Ch. 105,
Washington Core Services; and Federal Americans with Disabilities Act.)
Reasonable accommodations under this policy include, but are not limited to:
 Academic adjustments, such as modification and flexibility in test-taking arrangements
 Adjustments in nonacademic services and other rules; and,
 Auxiliary aids and services
Students with disabilities who have accommodation needs are required to meet with Disabled Student Program staff (206-546-5832, in Room 5229) to establish their
eligibility for accommodation. In addition, students are encouraged to review their accommodation requirements with each instructor during the first week of the
quarter. All such information is kept private.
ACADEMIC HONESTY CHEATING AND PLAGIARISM
CHEATING IS A SERIOUS OFFENSE. If caught cheating in any form, you will receive a 0.0 for the assignment and the incident will be reported according to
college policies and procedures. Copying someone else’s work, whether on paper or from a computer disk or hard drive is considered a form of cheating. Using
someone else’s problems, exercises, computer printout, and any other situation where one student turns in another student’s work as if it were their own is plagiarism
and is considered cheating. No cell phones, pagers or other communication devices will be allowed to be activated during a quiz, unit test or exam.
COURSE CALENDAR
220
September
Sun
25
24
29
28
27
26
Fri
Thu
Wed
Tue
Mon
Sat
30
First Day
October
Lab Ch 9
9-QS1-5; E3.4.8; P2A
9-P3A,4A
10- P5A,6A,7A
TestCh10
29
28
27
26
25
Test Ch11
11 -P2A,4A,5A,6A
Lab Ch 11
11 -QS2,5,6,8,10; E6,7,8,12
24
23
22
21
20
19
18
17
16
15
Lab Ch 10
10-QS1,3,5-8,10; E2-4,9,10-12,16
Test Ch9
14
13
12
11
10
9
8
Sat
7
6
5
4
3
Fri
Thu
Wed
Tue
Mon
Sun
2
1
Lab Ch 12
12 -QS1-6; E3,4-11
31
30
12 - P1A,2A,4A
Test Ch12
November
13-QS1-6; E3,4,5-9
5
Test Ch13
13-P2A,4A
12
14- P1A,4A,6A
19
26
17
Lab Ch 17
17 QS3-7
30
29
28
27
Test Ch17
E1-11; 17- P1A,2A,4A
25
24
23
22
Test Ch15
15 P1A,3A,5A
Lab Ch 15
15-QS1-10; E2,3,5,6,9
21
20
18
17
16
15
Test Ch14
11
Lab Ch 14
14-QS1-8,12,13; E1,3,5,7,16,17
14
13
Lab Ch 13
10
9
8
7
6
Sat
4
3
2
1
Fri
Thu
Wed
Tue
Mon
Sun
16-QS2-7
December
Sat
Fri
Thu
Wed
Tue
Mon
Sun
2
1
Lab Ch 16
3
6
5
4
10
11
Make
up test
Day
12
Final 11 to 1
13
8
7
Test Ch16
16-E1,2,6,8,9-P1A,3A,4A
14
Lab review
9
Last day
15
16