Syllabus-116A Financial Accounting
MIRAMAR COLLEGE
COURSE NUMBER & TITLE: CRN86607/ Business 116A, Financial Accounting, Fall 2013, 4 Units.
INSTRUCTOR: Delores Loedel, CMA
BIOGRAPHY: B. S. and M.S. in Accounting from University of North Texas. Industry experience includes
Internal Auditing, Marketing Accounting, Management Accounting and Financial Accounting including
management experience. Completed the testing, educational and experience requirements for Certified
Managerial Accountant (CMA). Obtained Certificate in Online Education from Cerro Coso College as
well as Cal State East Bay.
DAY AND TIME: August 19 - December 17, 2013, on-line in Blackboard.
PREREQUISITE: Completion of Basic Mathematics Course, or Equivalent Knowledge.
CONTACT INFORMATION:
Email: dloedel@sdccd.edu (I will get back to you no later than 24-36 hours).
COURSE DESCRIPTION: The purpose of this course is to develop an understanding of the information
contained in the financial statements. It explores what financial accounting is, why it is important, and how it is
used by investors and creditors to make decisions. The course covers the accounting information system, and
the recording and reporting of business transactions with the focus on the accounting cycle, the application of
GAAP, preparation of classified financial statements, and financial analysis. This includes issues related to
assets, liabilities, equity valuation, revenue and expense recognition, cash flow, internal controls and ethics.
COURSE GOALS: Students of Financial Accounting will;
1. Understand the accounting cycle and how the financial information of a company is
identified, recorded and reported.
2. Analyze financial transactions and prepare journal entries.
3. Prepare an Income Statement, Statement of Retained Earnings, Balance Sheet,
and Statement of Cash Flows.
4. Understand the accounting formula and the application of Generally Accepted
Accounting Standards (GAAP)
REQUIRED TEXT AND MATERIALS:
You have two options:
1.
Purchase the bundled textbook at the Miramar bookstore. This will include the MyAccountingLab
program that is required with this course. Miramar Bookstore prices have been negotiated to give you
the best price on this textbook.
Author:
Harrison, Horngren, Thomas Title:
Financial Accounting
Publisher:
Pearson
Edition:
9th Edition
Reg. ISBN:
9780132751216
2.
Purchase the E-book option online which includes the MyAccountingLab program. (Please note: if you
purchase the E-book option, you will NOT receive a hard-bound textbook). You may use the
instructions included in this syllabus to purchase this online access and get registered.
If you purchase a textbook elsewhere which does not include the MyAccountingLab program, you will
need to purchase this access online. You may use the instructions included in this syllabus to purchase
this online access and get registered.
1
BLACKBOARD: This class uses Blackboard Learn 9.1, and can be accessed at http://blackboard.sdccd.edu/
You will have access to weekly lessons that include power points, discussion questions, homework link, quizzes
and tests. You can also access your grades. You are required to check in each week for assignments.
TESTING:
EXAMS: There are 3 midterm exams at 100 points each (300 points) as well as a comprehensive final
(130 points). All exams are on-line in Blackboard Learn 9.1 and include multiple choice and
essays/problems. The results will be released after all students have taken the exam and all exams are
graded. You can take one make-up for exam if you miss an exam or want to improve your score. This
will be offered during the final weeks of the course (more details to be provided). Please note that the
makeup exam will be cumulative. You must take all 4 exams to pass the class.
WEEKLY ON-LINE HOMEWORK: Each week students will have online homework assignments. They
cover 12 chapters at 10 points each (120 points). All homework is done in myaccountinglab.com.
Please note the schedule for due dates. Late homework will not be accepted. These must be
completed weekly. There will be one make-up homework assignment offered towards the end of this
course (more details to be provided). Please note that the makeup homework assignment will be
cumulative.
STUDY PLAN WORK: Each chapter will have required work in the Study Plan on MAL. Due dates are
scheduled to coincide with the exam for that related chapter. Please note the schedule for due dates.
Late work will not be accepted.
DISCUSSION QUESTIONS: There is a discussion board set up for each chapter assignment. There are 12
chapters at 10 points each (120) plus an online introduction worth 10 points for a total of 130. These
must be completed by the due dates. They must be in your own words to get full credit (see Discussion
Board Rubric on last page of Syllabus for further information on grading). There will be one make-up
discussion board assignment offered towards the end of this course (more details to be provided).
WRITING ASSIGNMENT: You will have one writing assignment worth 100 points. More details on this
assignment will be provided on Blackboard, but this essay will be related to Internal Controls and
Chapter 4. Please Note: Chapter 4 is not otherwise covered in this course, but will be covered partially
through this writing assignment.
PROJECT: You will have a project assignment to be assigned at a later date.
GRADING: The following scale will be used as the basis to determine each student’s letter grades: Your final
grade is based on your percentage of total points: A = 90% to 100% B = 80% to 89%, C = 70% to 79%, D =
60% to 69%, F = 59% and below.
POINTS: The total points include
Discussion Board 13 @ 10 points each
= 130
12 Homework assignments x 10 points
= 120
12 Study Plan assignments x 10 points
= 120
3 Exams @ 100 points
= 300
Written Assignment
= 100
Project (Group)
= 100
Final @ 130 points
= 130
Total Points
= 1,000
2
ATTENDANCE: You must access the on-line class weekly students who do not will miss assignment
deadlines. On-line weekly check is mandatory at a community college.
1.
It is the student’s responsibility to add the class if he or she so chooses. It is not the
responsibility of the instructor!
2.
It is the student’s responsibility to drop all classes in which he/she is no
longer attending. It is not the responsibility of the instructor!
3.
It is the instructor’s discretion to withdraw a student due to excessive absences (including missed
assignments and exams).
4.
Students who remain enrolled in the class beyond the published withdrawal deadline, as stated in
the class schedule, will receive an evaluative letter grade in this class.
TIPS FOR SUCCESS
PLEASE NOTE: This is NOT a self-paced course. Each of the assignments has a specific due date. Late
assignments will not be accepted. If you experience a technical difficulty, please contact the student help desk.
Technical difficulties are not an excuse for a late assignment. Allow yourself plenty of time for any problems
that you may encounter.
This online course provides you, the student, with a unique opportunity to self-direct your learning. Together
with your fellow students, we will establish a learning community. We will work together to assure a mutually
conducive learning atmosphere. Students are expected to complete the assigned materials by the due dates.
Students are expected to post meaningful posts to the discussion board (see more details online in Blackboard).
With the proper attitude and enough effort devoted to the coursework, all students enrolled have the opportunity
to complete this course with the desired learning outcomes. Online learning is not for everyone however.
Although it is difficult to predict individual student performance, students who do well in this course generally
do the following: Read all of the chapter materials in a timely manner, do all the homework, participate in
discussion boards and take exams in a timely manner.
Administration Dates:
08/19/13 – Semester begins
08/30/13 – Last day for add codes/No “W”
08/30/13 - Last day to receive refund
10/25/13 – Last day to withdraw and receive a “W”
11/25/13 - 11/29/13 - Thanksgiving Break
12/12/13 – Final Due
INCOMPLETE GRADE: The granting of an “incomplete” grade for the course is done only under special
circumstances at the professor’s discretion. It will not be used as a substitute for failing work, or to complete
work missed from extended absences from class throughout the semester. Please understand its purpose and
only request consideration if appropriate.
CHEATING: It is expected that in all manners related to this course you will act in ethical and professional
manner. Unethical behavior consists of giving or receiving help on individual or non-group assignments,
representing someone else’s work as your own, copying or giving answers to exams or quizzes, or giving or
receiving information about exams and quizzes to other students. If a student is caught cheating on an exam
or quiz, he/she will receive a zero and may not take a make-up.
STUDENTS WITH DISABILITIES : If you are a student with special needs you must notify the professor
within the first two weeks of class. DSPS provides a variety of academic accommodations and support
services to students with documented disabilities. They can be contacted at 858-536-7212.
3
TUTORING: Accounting can be very challenging for students. The PLACe provides excellent tutoring
services for students who need help. The best thing to do is make an appointment in advance by calling 619388-7852.
COURSE FORMAT: Note that the attached assignments and exam schedule is subject to change. These
changes will be announced in Blackboard early enough for you to meet the deadline. You are responsible for
checking each week so that you are aware of the changes.
CONFLICT RESOLUTION: If you feel you have valid grounds to challenge a grade, you must first attempt
to resolve the problem with me, your instructor. If the grade challenge cannot be resolved, you must file a
petition for grade challenge with the Dean if Business, Math, & Science who will work with the Department
Chair to help resolve the issue. If resolution does not occur, your next step is to file an appeal with the Vice
President of Instruction. The grade challenge procedure may be found in the college catalogue.
4
MyLab & Mastering
Student Registration Instructions
To register for Acct116a CRN 86607 Fall 2013:
1. Go to pearsonmylabandmastering.com.
2. Under Register, click Student.
3. Enter your instructor’s course ID: loedel35393, and click Continue.
4. Sign in with an existing Pearson account or create an account:
· If you have used a Pearson website (for example, MyITLab, Mastering,
MyMathLab, or MyPsychLab), enter your Pearson username and password.
Click Sign in.
· If you do not have a Pearson account, click Create. Write down your new
Pearson username and password to help you remember them.
5. Select an option to access your instructor’s online course:
· Use the access code that came with your textbook or that you purchased
separately from the bookstore.
· Buy access using a credit card or PayPal.
· If available, get 14 days of temporary access. (Look for a link near the bottom
of the page.)
6. Click Go To Your Course on the Confirmation page. Under MyLab & Mastering
New Design on the left, click Acct116a CRN 86607 Fall 2013 to start your
work.
Retaking or continuing a course?
If you are retaking this course or enrolling in another course with the same book,
be sure to use your existing Pearson username and password. You will not need to
pay again.
To sign in later:
1. Go to pearsonmylabandmastering.com.
2. Click Sign in.
3. Enter your Pearson account username and password. Click Sign in.
4. Under MyLab & Mastering New Design on the left, click Acct116a CRN 86607
Fall 2013 to start your work.
Additional Information
See Students > Get Started on the website for detailed instructions on
registering with an access code, credit card, PayPal, or temporary access.
5
IMPORTANT NOTICE: This syllabus is subject to change at any time at the discretion of the
instructor; notice will be given to the students through an announcement on the class Blackboard site.
Assignment
Email to Instructor
Into to Class
Chapter 1
Initial post to
Discussion Board
Chapter 1
Homework
All replies to
Discussion Board
Chapter 2
Initial post to
Discussion Board
Chapter 2
Homework
All replies to
Discussion Board
Chapter 3
Initial post to
Discussion Board
Chapter 3
Homework
All replies to
Discussion Board
Study Plan work on chapters 1, 2, 3
Exam 1
Assignment
Chapter 8
Initial post to
Discussion Board
Chapter 8
Homework
All replies to
Discussion Board
Chapter 9
Initial post to
Discussion Board
Chapter 9
Homework
All replies to
Discussion Board
Chapter 10 Initial post to
Discussion Board
Chapter 10 Homework
All replies to
Discussion Board
Study Plan work on chapters 8, 9, 10
Exam 3
Due
Date
8/19
8/27
8/27
8/29
8/29
9/3
9/5
9/5
9/10
9/12
9/12
9/17
9/17
Assignment
Chapter 5
Initial post to
Discussion Board
Chapter 5
Homework
All replies to
Discussion Board
Chapter 6
Initial post to
Discussion Board
Chapter 6
Homework
All replies to
Discussion Board
Chapter 7
Initial post to
Discussion Board
Chapter 7
Homework
All replies to
Discussion Board
Study Plan work on Chapters 5, 6, 7
Exam 2
Paper
Due
Date
10/22
10/24
10/24
10/29
10/31
10/31
11/5
11/7
11/7
11/12
11/12
Assignment
Chapter 11
Initial post to
Discussion Board
Chapter 11
Homework
All replies to
Discussion Board
Makeup Work (homework and DB)
Makeup Exam
Chapter 12
Initial post to
Discussion Board
Chapter 12
Homework
All replies to
Discussion Board
Chapter 13
Initial post to
Discussion Board
Chapter 13
Homework
All replies to
Discussion Board
Project
Study Plan work on chapters 11, 12,
13
Final Exam
6
Due
Date
9/24
9/26
9/26
10/1
10/3
10/3
10/8
10/10
10/10
10/15
10/15
10/17
Due
Date
11/19
11/21
11/21
11/23
12/2
12/3
12/5
12/5
12/3
12/5
12/5
12/10
12/12
12/12
CRITERIA
Full Points
DISCUSSION BOARD GRADING RUBRIC
Most Points
Partial Points
Timeliness and
Frequency of
Posts
Student posts within
the deadline.
Relevancy and
Completeness
Student's initial post
thoroughly addresses
all aspects of the
question(s), and
responses to other
students directly
address their initial
postings with
augmentation,
correction, challenges,
and insightful
questions.
Knowledge of
Class Materials
Student's postings
show thorough
knowledge of the
section's textbook
reading and websites,
including relevant
quotations and other
references.
Contribution to
Learning
Community
Student's postings
support the creation of
knowledge by going
beyond what was in
the readings to add
insights taken from
personal experience,
other classes, outside
readings, and
research. Student's
responses to other
students support their
pursuit of greater
knowledge, and are
respectful, helpful and
encouraging, even
when providing
correction or raising
objections.
No Points
Student does not post
within the section
deadline.
Student's initial post
addresses some
aspects or questions,
but is incomplete or offtopic, and responses to
other students are
mostly unsupported
agreement,
disagreement, or
encouragement.
Student's initial post is
off-topic and doesn't
address questions,
and responses are
"me toos" or
discouragement.
Student's postings show
general knowledge of
readings and websites.
Student's postings
show vague knowledge
of topic.
Student's postings
show no knowledge of
topic or convey
serious
misunderstandings
about the topic that
should have been
corrected by doing the
reading.
Student's postings ask
and answer insightful
questions and add to the
course knowledge base
through information
taken from personal
experience and
understanding of the
class readings. Student
responses to students
are polite.
Student's postings
answer questions and
do not intentionally
insult classmates or
their opinions
Student's postings
deliberately show
disrespect for other
class members.
Student's initial post
addresses most aspects
of the question(s), and
responses to other
students address their
initial postings.
7