ACC 211 – Sec 11850
Online/Hybrid Course
Financial Accounting – Fall, 2009
Class Time:
Where:
Instructor:
Office:
Telephone:
E-mail:
Office Hours:
Hybrid, Class meetings Tuesday 5:45pm – 8:30pm on the following dates
Aug 25, Sep 29, Nov 3, Dec 1
Glendale Community College – Business Building B-104
Annette Fisher
01-103
623-845-3239
annette.fisher@gcmail.maricopa.edu
See Blackboard or my website http://web.gccaz.edu/~afisher/
Text: Corporate Financial Accounting – Warren Reeve Fess 10 edition
Aplia - http://www.aplia.com/
Course Key:
MBM8-NC67-N6SC
Supplies required:
Computer usage including Excel and Internet access are an integral part of this course.
(Computers are available at the GCCN and the main campus.)
Course Description:
This course covers the introduction to theory and practice in the preparation and interpretation
of general purpose financial statements.
Prerequisites: None; but it is suggested that students wanting to register for ACC211 should
have sophomore standing and have tested out of or completed CRE101 and Intermediate
Algebra.
Course Purpose:
This course prepares students for an entry level job position.
Course Competencies:
By the end of the course a student should be able to:
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Demonstrate generally
accepted accounting
principles
Analyze, journalize, and
post business transactions
using debits and credits
Prepare a simplified
balance sheet and income
statement
Compare and contrast
accrual and cash basis
methods of accounting
Prepare an eight-column
worksheet and make
required adjusting, closing
and reversing entries to
complete the accounting
cycle
Describe accounting
procedures applicable to a
merchandising business

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
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Use special journals and
subsidiary ledgers
Describe a petty cash
system
Prepare a bank
reconciliation
Describe uncollectible
accounts receivable
transactions
Explain and use perpetual
and periodic inventory
systems for merchandising
firm.
Describe inventory cost
flow methods
Describe transactions
applicable to acquisition,
depreciation and disposal
of plant and equipment.
Describe the corporate
concept and record



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transaction for the
issuance of stock and
dividend distributions.
Record transactions
involving the purchase and
sale of treasury stock.
Journalize long-term debt
transactions.
Describe accounting for
short and long-term
securities
Prepare a statement of
cash flows.
Analyze financial
statements using ratios
and other analytical tools.
Describe general tax
concepts applicable to
various forms of business
organizations.
Page 1 of 4
ACC 211 – Sec 11850
Online/Hybrid Course
Financial Accounting – Fall, 2009
Assessment Measures: - The following measures will be used to demonstrate
student proficiency of the stated learning outcomes for this course. Grades will
be assigned as noted below.
Attendance:
Students are expected to work on the assignments as shown in Blackboard and
Aplia on a weekly basis. Any student showing no work for two weeks will be
dropped from the course.
Homework Assignments
Most homework will be completed in Aplia. You may need to use Excel on some
work and submit through Blackboard. No late work is accepted.
Quizzes
Online Quizzes will be assigned for each chapter. They are worth 10 points
each. It can include true-false, multiple choice, problems and essay questions.
No makeup quizzes are allowed.
Discussions
Weekly discussion questions will be posted regarding the chapter material. You
must post three substantial responses to either the main question or expand on
another student’s response. You must post on two different days; the first post
must be by Friday at 5pm.
The discussion area can be used to post homework or concept questions. These
do not count as graded posts but you will get credit for posting an answer to
another student’s question.
Group Financial Paper
The group financial project (100 points) requires each group to submit a 3-5
page paper on a corporation’s financial statements. We will be working on this
presentation through out the semester.
Exams and Final
Four exams will be given during the semester. Each exam will be worth 100
points and can include true-false, multiple choice, problems and essay
questions. No make up exams are allowed unless cleared through the
instructor prior to exam day. A comprehensive final will be given during
finals week and will cover all the material. It is worth 150 points.
Page 2 of 4
ACC 211 – Sec 11850
Online/Hybrid Course
Financial Accounting – Fall, 2009
Grading Policy:
The following is a summary of the points possible. Extra credit assignments are not
allowed in this class.
Points Possible:
Homework
Quizzes
Discussion
Group Financial Project
Exams
Final
Total Points Possible
280
140
130
100
400
150
1,200
The student’s final grade will be determined as follows:
Grade Breakout
1,080
960
840
720
-
1,200
1,079
959
839
719
A
B
C
D
F
Page 3 of 4
ACC 211 – Sec 11850
Online/Hybrid Course
Financial Accounting – Fall, 2009
Key Course information:
Additional Help:
There are several ways to get additional help in this course.
 Posting to the class discussion
 Sending an email to the course email account with “Question” in the subject line.
 Contacting me by phone or in person during office hours.
 Asking questions during online office hours
 Scheduling an appointment outside of my office hours if needed.
Grades and Course Information:
Grades and course information will be available to students through Blackboard. You may
access Blackboard from school or home. The site to go to from home is:
https://ecourses.maricopa.edu/webapps/login/
Textbook Web Site:
The textbook site has an online learning center. It includes great resources and practice quizzes
for each chapter. http://www.swlearning.com/accounting/warren/warren_choose.htm
Aplia has the ebook and course homework. http://www.aplia.com/
Academic Integrity:
Honesty in academic work is a central element of the learning environment. The presentation of
another individual’s work as one’s own or the act of seeking unfair academic advantage through
cheating, plagiarism or other dishonest means are violations of the Student Policies and
Responsibilities.
Student Conduct:
Respect for the rights of others and for the College and its property are fundamental
expectations for every student. Students are responsible for adherence to the student catalog
and student handbook.
http://www.gc.maricopa.edu/catalog/
All cell phones and pages must be placed in a non-audible mode while in the classroom or
computer lab. Audio taping of the class is permissible. Food and drinks will not be allowed in
the computer lab. A student impaired by drugs or alcohol will be asked to leave the class and
subject to appropriate school discipline. The use of the computer for non class work is strictly
forbidden. You will be asked to leave the class if you have other than class material on your
computer.
Disability Support Services:
Glendale Community College is committed to providing educational support services to students
with documented disabilities.
Academic support services or accommodations for mobility
impaired students must be arranged through the Disability Services and Resource office located
in TDS 100. Their phone number is 623-845-3080.
Course content may vary from this outline to meet the needs of this particular group.
Page 4 of 4