Acc-100-200 Syllabus 1
Fall 2010
Bing J. Eltzroth, CPA
beltzroth@elgin.edu
faculty.elgin.edu/beltzroth
:
:
Monday 6:30PM to 7:00PM, 9:45PM – 10:15PM or by appointment
Monday 7:00PM to 9:45PM
ICT Room 202
Wild, Richardson & Shaw College Accounting
( ISBN Number
0078136679
)
http://www.mhhe.com/wildCA2e
Click the icon for Online Learning Center, Student Edition (on the left hand side of the page) to get
started. Click the arrow to select the chapter you are working on. You will find chapter quizzes, glossaries,
and PowerPoint presentations etc. In the “Course-wide Content” section, you will find videos and narrated
slides.
:
A reliable working calculator ( not from a cell phone or other combined electronics device ) , a working writing instrument, blank paper for in-class notes. Internet access either from home or school (for completion of various class assignments: homework, exam, projects etc).
:
This is an introduction to financial reporting. Students learn the manual preparation of double-entry accounting, with an emphasis on basic terminology, concepts and procedures for sole proprietorship, a service enterprise & merchandise company. Use of special journals, subsidiary ledgers, and their relation to the general ledger are also covered.
The format for class is lecture, class room discussions and examples. Additionally, this is a D2L enhanced course and you may find many supplemental course materials in your course D2L account. Please visit the course D2L account often to download course material and track your grades.
:
After completing the course, the student will be able to: understand the basic terms and concepts of accounting, analyze business transactions, record and post data to general journals and ledger accounts, prepare trial balances, prepare ten column worksheets, prepare financial statements, journalize and post adjusting and closing entries, and prepare post closing trial balances.
ECC welcomes students with disabilities and is committed to supporting them as they attend college. If a student has a disability (visual, aural, speech, emotional/psychiatric, orthopedic, health, or learning), s/he may be entitled to some accommodation, service, or support. While the College will not compromise or waive essential skill requirements in any course or degree, students with disabilities may be supported with accommodations to help meet these requirements.
Accommodations must be reasonable and are specific to the disability and the course.
The laws in effect at college level are the Americans with Disabilities Act and Section 504 of the Rehabilitation Act of 1973 and state that a person does not have to reveal a disability, but if support is needed, documentation of the disability must be provided. If none is provided, the college does not have to make any exceptions to standard procedures.
All students are expected to comply with the Student Code of Conduct and all other college procedures as stated in the current College Catalog.
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Acc-100-200 Syllabus 2
PROCEDURE FOR REQUESTING ACCOMMODATIONS:
1.
Submit documentation of disability to ADA Coordinator.
2.
Documentation will be reviewed and student will be contacted, either to provide additional information or to come in for accommodation letter(s) for faculty.
3.
Call 847-214-7220 (TTY - 847-214-7392) or e-mail ADA Coordinator at arhoades@elgin.edu
.
:
Your grade in Introductory Accounting 1(ACC100-200) will be determined as follows:
Attendance & Participation
Homework
Excel Simulation Project
Quizzes
Exams
Total
10%
20%
20%
20%
30%
100%
Grading Scale:
A = 90 – 100%
B = 80 – 89%
C = 70 – 79%
D = 60 – 69%
F = 59% & below
A stated goal of the College is to prepare students for careers in the professional world of work. Therefore, the college and this instructor share the view that attendance in class should be treated as an employer would expect attendance at work. It is a requirement and an expectation, but it is also rewarded. If an employee does not report for work, they typically do not get paid, and in some cases, could be terminated from their job, particularly if they do not make contact to report the absence.
The points you “earn” in this class are meant to be a reward for your efforts, i.e., being in class, actively participate in classroom discussion, turning in reading assignments, doing the assigned work , etc. All students start at “0” points and work their way up over the course of the semester.

If you miss a class and do not contact the instructor, you will not earn attendance points for that class.

Attendance points CANNOT be made up for ANY reason.
 Attendance is excused ONLY at the instructor’s discretion.

Arriving significantly late or leaving before class is dismissed will result in a reduction of attendance points.

Habitual lateness or habitually leaving early could result in dismissal from the class.
Communication is the key . If you must miss a class, if you must be late, etc., it is your responsibility (as it would be in the workplace) to contact the instructor. You may either call or e-mail the instructor at the addresses provided on this syllabus.
If contact is not made, points are not earned. It is understood that emergencies, illnesses, etc., do happen, and I am not unsympathetic, but if no communication is made there is no way to know what is happening.
There is no short cut for any college courses, and this accounting course is of no exception. The key to achieving a good understanding and therefore a good grade for this course is through pre-lecture class preparation, homework and project assignments:
1.
Pre-lecture class preparation: Being prepared prior to attending lectures will allow you to gain more out of classroom lecture and actively participate in classroom discussions. So you may prepare material prior to attending the class, I’ve provided reading assignments for most chapters covered (chapter 3 – chapter 14) . Completing and turning in these reading assignment question sheets prior to the lecture of each chapter will earn you up to 10% of additional/extra credits, however you must score over 65% for each reading assignment in order to receive these extra credits. Reading assignment question sheets turned in after the relevant chapter has begun will not be accepted. Reading assignments scored under 65% will not be given any extra credits. All reading assignments can be downloaded from D2L ( bonus point category of drop box section ).
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Acc-100-200 Syllabus 3
2.
Practice makes perfect: homework assignments are given to help re-enforce your understanding of the material covered. Your homework will earn you 20% of your total grade. We will be using the publisher’s “ Homework
Manager ” ( HM ) for the majority of our homework assignments. HM is an online homework management system that provides instant feedback as you work through your assignment. The URL for the course homework manager is: http://mh9.brownstone.net/classes/Acc100-200ECC/
. You will need a student registration code (provided in the text book bundle you purchased from the ECC book store) to access your homework assignments on this site. You may also purchase the code separately via the HM website. Instructions for registering and accessing your HM assignments are also provided under the Content tab of our course D2L . All homework assignments must be completed and submitted on or before the due date in order to receive credit.
3.
In order to help you gain a comprehensive understanding of the entire accounting cycle, a comprehensive accounting simulation project is also assigned. This accounting simulation is designed to give you a thorough overview of the complete accounting process. It accounts for 20% of your overall grade, and will be done via an excel spreadsheet. The excel file as well as the instruction for this project is also located in drop box area on D2L.
It is due on or before our last meeting session ( December 13, 2010 ). If you have never used excel before, please contact me immediately for a quick tutorial session.
4.
To evaluate your understanding of the course material through the semester, there will also be 5 quizzes , 2 midterm exams and 1 comprehensive final . The quizzes are closed notes and text book and will be given during class time. Exams will be completed via HM website outside our normal class time. Detailed instruction for the exams will be given via D2L and in class. Quizzes and exams must be taken on the scheduled day and no make-up quizzes will be allowed. If you miss one quiz I will average your remaining quizzes and this will be your score for the missed quiz. If you miss a second quiz you receive a zero for that quiz or any subsequently missed quizzes.
Once again, communication is the key. If you cannot complete an assignment or exam for any reason, it is your responsibility to notify the instructor and to make alternate arrangements.
Academic honesty is absolutely essential and mandatory in your studies. Academic dishonesty could involve having a tutor or friend complete a portion of your assignments, having a reviewer make extensive revisions to an assignment, copying work submitted by another student or copying an answer key provided by an instructor, discussing or assisting a student with a take-home exam. These are not intended to be all-inclusive. Should you be unsure as to whether your actions are compromising this policy, see your instructor for clarification. Any student found to be acting dishonestly will receive a failing grade for the class.
As a courtesy, please turn your cell phones off prior to class. Please set phones to “vibrate” (or silent mode). If you must take the call, answer and conclude it quickly, preferably leaving the room to do so. It is understood that many students own cell phones, and that this is their only means of being in touch with family, work, etc., while they are in class. It is, however, quite distracting and disruptive for a cell phone to ring while class is in session. The following devices are NOT welcome in class for any reason :

CD Players, MP3 Players, IPods (with or without headphones)
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Game devices (with or without headphones) – including games on cell phones or laptops.
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Text messaging
All of these are STRICTLY forbidden during quizzes and exams.
It is considered disrespectful to carry on unrelated conversations with other students in the classroom while the instructor is lecturing or presenting class-related material in any form or media (i.e., video presentations, etc). Please limit any “visiting” to your break time, or before or after class. On-topic discussion within the class is highly encouraged. Disrupting the class is not.
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Acc-100-200 Syllabus 4
23-Aug-10
30-Aug-10
6-Sep-10
13-Sep-10
20-Sep-10
27-Sep-10
4-Oct-10
11-Oct-10
18-Oct-10
25-Oct-10
Introduction chapter 1 & 2
Make sure you remember homework - due next Monday when we meet
Homework due chapter 1 - 2, due via HM website
Chapter 3
Make sure you remember homework - due next Monday when we meet
Homework due chapter 3, due via HM website
Chapter 4
Quiz on chapter 1 - 3
Make sure you remember homework - due next Monday when we meet
Homework due chapter 4, due via HM website
Review of chapter 1 -3 quiz
Chapter 5
Make sure you remember homework - due next Monday when we meet
Homework due Chapter 5, due via HM website
Chapter 6
Quiz on chapter 4 - 5
Make sure you remember homework - due next Monday when we meet
Homework due Chapter 6, due via HM website
Review of chapter 4-5 quiz
Review of Chapter 1 - 6
Go over accounting simulation project.
Discussion: 1st mid-term exam on Chapter 1 - 6 Via HM website
Review of first mid-term exam
Chapter 7 & 8
Make sure you remember homework - due next Monday when we meet
Homework due Chapter 7 & 8, due via HM website
Chapter 9
Quiz on Chapter 7 & 8
Make sure you remember homework - due next Monday when we meet
Homework due Chapter 9, due via HM website
Review of chapter 7 - 8 quiz
Chapter 10
Make sure you remember homework - due next Monday when we meet
Homework due Chapter 10, due via HM website
Chapter 11
Quiz on Chapter 9 - 10
Make sure you remember homework - due next Monday when we meet
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Acc-100-200 Syllabus 5
1-Nov-10 Homework due Chapter 11, due via HM website
Review of chapter 9 - 10 quiz
8-Nov-10
Chapter 12
Make sure you remember homework - due next Monday when we meet
Homework due Chapter 12, due via HM website
Review of Chapter 7 - 12
Discussion: 2nd mid-term exam on Chapter 7 - 12 due via HM website
Reminder: are you working on the accounting simulation project? It's due on or before 12/13/10
15-Nov-10
22-Nov-10
Review of our 2nd mid-term exam
Chapter 13
Make sure you remember homework - due next Monday when we meet
Homework due Chapter 13, due via HM website
Chapter 14
29-Nov-10
6-Dec-10
Make sure you remember homework - due next Monday when we meet
Homework due Chapter 14, due via HM website
Quiz on Chapter 13-14
Reminder: Accounting Simulation Project is due by 12/13/10
Discuss comprehensive final, to be completed via HM website before 12/13/10
Review of chapter 13 - 14 quiz
13-Dec-10
Open question session for comprehensive final
Open question session for simulation projection
Review of comprehensive final
Video - Enron: the Smartest Guys in the Room
Wrap-up
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