Accounting 101
The Spring 2010 Migration
Christine E. Kirch CPA, MBA
Copeland 632
Office 597-2975
Home 593-5400 (before 10 PM)
Cell 707-0953
E-mail: kirchc@ohio.edu
Office Hours: M/W 11:00 - 11:45 am
And by appointment
Office Hours for Dr. Kirch Copeland 326:
M/W 2:00 – 3:00 pm
MTWTh 10:00 – 11:00 am
Class Times: M/W 12-2, 2-4, 4-6
Course Objectives: To introduce you to The Language of Business-Accounting!
To introduce you to the thinking process of the Accountant.
To introduce you to Generally Accepted Accounting Principles (GAAP),
and how transactions are recorded and the resulting effect on financial
statements.
Required Materials:
The Map. Go to Copeland 602 to pick up your copy.
You will need access to a computer with Word, Excel, Acrobat Reader and internet access.
The required calculator for this course is a Texas Instruments BA II Plus.
You are required to bring to each class The Map, BA II Plus calculator, pencil(s), a good
eraser, notebook paper and your completed homework assignments.
Grading Policy:
Your grade in this course will be based on the following:
Exam 1
270
Exam 2 (Comprehensive)
275
Homework (collected randomly),
quizzes, etc.
150
On-line course evaluation
5
Final Exam (Comprehensive!!)
300
Total points
1,000
points Tuesday, April 20, 7:00 pm, Location TBA
points Tuesday, May 11, 7:00 pm, Location TBA
points
points
points Wednesday, June 9th, 4:40 pm, Location TBA
Exams:
Exams may consist of multiple choice, matching, short problems, essays, and
comprehensive problems. Exams must be taken at the scheduled times unless advance
arrangements have been made with me. Failure to follow this policy will result in a zero for
the exam.
Final course grades will be assigned according to the following point scale:
A
AB+
B
920 and above points
900 points
880 points
820 points
BC+
C
C-
800 points
780 points
720 points
700 points
D+
D
DF
680 points
620 points
600 points
Less than 600 points
Reference Materials: There are beginning Accounting textbooks on reserve at Alden Library.
Prerequisite: Tier I math or higher placement.
Withdrawal Dates: Last day to drop without receiving a WP/WF is Monday, April 12, 2010.
Last day to drop with a WP/WF grade assigned is Monday, May 3, 2010.
On-Line Course Evaluation: On-line evaluations are to be completed during the time period that they are
open. The Registrar will provide me a list of the students that do complete the evaluations and each will be
given the 5 points. The on-line evaluation website is: http://www.cob.ohiou.edu/evaluation/
Accounting 101 is a coordinated course. The coordinator of the course is:
Dr. David Kirch, Copeland 326, 593-9321, kirch@ohio.edu.
Exams are the property of the School of Accountancy. Failure to turn in an exam at any time will result
in a grade of zero for that exam.
TESTS AND HOMEWORK WILL BE GRADED FOR NEATNESS AS WELL AS CONTENT
This syllabus is tentative. Changes and additions to the syllabus will be announced in class and/or online at
www.cob.ohiou.edu/map You are responsible for all information posted to this website. You are responsible
for all assignments in the syllabus and any announced changes thereto.
All communications with students will be done using the students’ Oak IDs.
Homework: Homework problems will be collected on an unannounced basis throughout the quarter. These
will be graded on a 15 point scale as follows: 3 points for neatness/organization, 5 points for
completeness/effort and 7 points for correctness. The top ten grades will count. The extra homework
problems are collected to allow for unavoidable or university sanctioned absences. No late homework will
accepted. Each homework will be targeted toward specific learning objectives. The students’ performance on
the Learning Objectives will determine the correctness grade component for the homework.
Students arriving late to class will not be allowed to turn in homework and will be counted as absent for the
day.
Attendance: Students will attend all classes. All absences beyond 2 will cause a deduction of 50 points each.
To be successful in this class:
You should plan to spend at least 8 to 16 hours per week outside of class doing your homework assignments for this
class. The best approach is to spend some time every day doing your accounting homework. It is essential that you
attempt to do all homework problems before coming to class. Homework solutions will be available in the tutoring
sessions and in my office and on the Accounting 101 website. There are also additional resources available on the
Accounting 101 website. I strongly recommend that you make good use of these resources and attempt all of the
homework. If you do not do the homework in this class, you will probably not have a good understanding of the material.
As a result, you will have a very difficult time with the exams.
Come to class every day, arrive on time, do any reading assigned before you come to class, bring questions to class
(there is no such thing as a stupid question in accounting), do your homework every day, and find a friend to study and
discuss your questions with. The more you talk about accounting, the better you will understand accounting. Most
importantly, ask me for help before it’s too late. This class will be unlike most any other class you have taken in terms
of rigor and workload. Once you get behind, it is very difficult, if not impossible, to catch up since most of the topics build
on each other.
Student Code of Conduct:
The Ohio University Code of Student Conduct prohibits all forms of academic dishonesty. For such behavior,
the student may fail the course of be expelled from the University. Students should refer to the Ohio University
Student Handbook for these regulations. (http://www.ohio.edu/education/student-services/ost/upload/StudentTeaching-Handbook.pdf)
Special Needs or Disabilities:
In compliance with the Americans with Disabilities Act (ADA), all students who have a documented disability
are entitled to “reasonable academic accommodations.” If you are a student with special needs, it is your
responsibility to be registered with Institutional Equity. In addition, you need to inform your instructors each
quarter before the end of the second week of class