Item# 1467, Accounting 201, Section A, 5 credits
Spring Quarter 2015
11:30 to 12:20 Monday through Friday - Building 8 rm 10 (1st Class March 30, 2015)
Mr. Jim Reisdorf, MBA, CPA
Building F-1 Room 39
Office Hours: 9:30 – 10:30 Monday – Friday
Other times by appointment
Office Phone: 253-460-4328
E-Mail:
jreisdorf@tacomacc.edu
Catalog Description:
(Formerly ACCNT-210) Emphasis is on the development and interpretation of financial statements: the
balance sheet, income statement and the statement of equity.
PREREQUISITE(S):


ACCT 101 with a minimum grade of C or better or
MATH 095 with a minimum grade of C or better or equivalent
Overview of the course:
Accounting 201 is the first of three “transfer” accounting courses offered at Tacoma Community College
(Accounting 201, Accounting 202, and Accounting 203). Accounting 201 and Accounting 202 focus on the
preparation of financial statements used by “external users” (investors, creditors, regulators, etc.).
Accounting 202 specifically deals with partnerships and the corporate form of conducting business.
Accounting 203 focuses on “internal users” (managers), cost determination, and differing accounting
systems.
Degree Learning Outcomes:
Upon successful completion of the degree, the student will be able to:
1. Core of Knowledge (COK)
Demonstrate a basic knowledge of each of the distribution areas (Written Communication, Humanities,
Quantitative Skills, Natural Sciences and Social Sciences; or, as applicable, specific
professional/technical programs), integrate knowledge across disciplines, and apply this knowledge to
academic, occupational, civic and personal endeavors.
2. Communication (COM)
Listen, speak, read, and write effectively and use nonverbal and technological means to make
connections between self and others.
3. Critical Thinking and Problem Solving (CRT)
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Compare, analyze, and evaluate information and ideas, and use sound thinking skills to solve problems.
4. Information and Information Technology (IIT)
Locate, evaluate, retrieve, and ethically use relevant and current information of appropriate authority for
both academic and personal applications.
5. Living and Working Cooperatively / Respecting Differences (LWC)
Respectfully acknowledge diverse points of view, and draw upon the knowledge and experience of
others to collaborate in a multicultural and complex world.
6. Responsibility & Ethics (RES)
Demonstrate and understanding of what constitutes responsible and ethical behavior toward individuals,
the community, and the environment.
Program Learning Outcomes:
Upon successful completion of the Associates in Business Degree and prerequisite courses for transfer to
four-year university Business Degree Programs, students will be able to:




Discriminate between different business forms and take into consideration the ethical and other
constraints of differing business structures in selecting the appropriate form to conduct a business
enterprise (COK, CRT, RES).
Employ a group process to explain the relationship of supply and demand in assessing the impact these
factors have on the price of goods and services (COK, CRT, LWC).
Using a wide variety of electronic tools, explain the differences between the information communicated
on the balance sheet, income statement, and statement of owners’ equity when making business decisions
(COM, CRT, LWC, RES).
Interpret, analyze, and quantify business information (COK, COM, CRT).
Course Learning Outcomes:
Upon successful completion of the course, the student will be able to:




Identify the elements of the balance sheet, income statement, and statement of changes in owners equity.
(CRT)
Explain the role of accounting principles and concepts. (CRT, IIT)
Identify the different financial statement users; and the qualitative characteristics of financial
information. (CRT)
Recognize how financial data is quantified in making business decisions. (CRT, IIT)
Instructional Methods Used:
The course will be presented through a series of lectures that reinforce and clarify the concepts/practices
presented in the textbook. Many of these concepts/practices will be further reinforced during class time
through class discussions, small group work and in-class problem and exercise demonstrations. Finally,
the mastering of the concepts will be evaluated through assignments, quizzes, and examinations.
Textbooks & Supplemental Materials:
Fundamental Accounting Principles (Principles of Financial Accounting): Wild et al, 21st edition,
McGraw – Hill / Irwin Publisher
Access to Connect: McGraw – Hill / Irwin Publisher. Access can be purchased from the bookstore or
on-line from McGraw-Hill
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Supplies:
Students will need a calculator that adds, subtracts, multiples, and divides. The calculator feature of
a cell phone is not acceptable and cannot be used during a quiz or examination. Each student
should bring their book and a calculator to class each day. Electronic dictionaries cannot be used
during a quiz or examination. You will need a SCANTRON form No. 882-E for the final exam.
Technology:
Students will need access to a computer and the internet for this course. You will be expected to
become proficient with the Canvas platform and the McGraw-Hill Connect website and software.
Most assignments, quizzes, and online exams, will be done on the McGraw-Hill Connect website.
The class website is:
http://connect.mheducation.com/class/j-reisdorf-acct-201c---item-1467---1130
To register for our class on the McGraw Hill Connect website, go to modules within our course on
Canvas, select MH Campus and follow the instructions to register for Connect.
Exercises & Assignments:
Practice Exercises are available for each chapter using the McGraw-Hill Connect website; these
exercises should be completed outside of class and are intended to emphasize the course content.
Exercises are not collected nor graded by your instructor. Answers to exercises can be found
online.
Pre-Lecture Assignments: Prior to the in-class lecture on each chapter, students must complete
an on-line adaptive assignment using the McGraw-Hill Connect Learnsmart program. These
assignments are prerequisites for the end-of-chapter assignments discussed below.
End-of-Chapter Assignments consisting of chapter exercises, problems or other questions will be
given in this course and will be prepared and submitted using the McGraw-Hill Connect website.
Credit for assignments will be given based on the accuracy of the responses given. These are
individual assignments and the work turned in must be a student’s own work. The grade for late
assignments will be reduced by 25% for each day it is late. Students can drop the lowest assignment
score.
Group Assignments consisting of exercises and problems will be assigned and completed in small
groups in the classroom. Most of the chapters in this course will be covered by these group
assignments. A makeup of these assignments will be allowed only if the instructor was notified
prior to a student’s absence. The makeup must be submitted the next class day.
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Due dates for these Assignments are listed on the Course Calendar. Below is a list of the questions
contained in the McGraw Hill Connect website for each assignment.
Chapter 1
Assignment
Chapter 2
Assignment
Chapter 3
Assignment
Chapter 4
Assignment
Chapter 5
Assignment
Ex 1-8, P1-1a, P1-11A
Ex 2-7, Ex 2-16,
Ex 2-21, P2-4A
P3-2A, P3-5A
Ex 4-2, P4-5A
Chapter 6
Assignment
Chapter 9
Assignment
Chapter 10
Assignment
Chapter 8
Assignment
Ex 6-7, P6-3a
P9-2A, P9-3A
Ex 10-16, P10-5A
Ex 8-9, P8-2A (Parts 1 & 3),
P8-5A
Ex 5-14, P5-3A
Group Project:
The final copy of the project is due no later than 11:59 p.m. on Thursday June 5, 2015. Only a soft
copy is required and should be emailed to me at jreisdorf@tacomacc.edu. Do NOT submit a hard copy.
Detailed instructions and requirements are included with the project (posted on Connect), and will be
discussed in class.
Evaluation criteria for tests, exams, projects and other assignments:
Your final grade will be determined by (1) Attendance, (2) Quizzes, (3) Group and Individual
Assignments, (4) Group project and (5) Examinations.
There will be an in-class quiz at the beginning of each chapter, no credit or makeups will be given for
missing the graded quizzes. Makeups for missed in-class group assignments will only be granted if the
instructor was notified prior to the absence and the assignment must be completed by the next class day
to receive credit.
Students are responsible for all assigned reading and should be prepared to answer questions on the
subject matter contained in the chapter assigned.
Most end-of-chapter quizzes will be taken using the online McGraw-Hill Connect website and will be
available for at least 24 hours prior to being due. Each on-line quiz will have a 30 minute time limit.
THERE ARE NO MAKEUP QUIZZES nor will credit be given for missed or late quizzes. Students can
drop the lowest quiz score.
Exams will be conducted in 2 parts. The multiple choice portion will be conducted using the McGrawHill Connect website and the short answer and problem portion of the exams will be conducted in the
classroom on the schedule date. Exams can only be rescheduled if the student consults with the
instructor prior to the scheduled examination. Quizzes and or exams may be objective, subjective, or a
combination of both. See course calendar for the dates quizzes and examinations are tentatively
scheduled.
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Final grades will be determined as follows:
Points
Pre-Lecture Assignments (10 @ 3)
Pre-Lecture Quizzes (10 @ 4)
End-of-Chapter Assignments
9 @ 5 (lowest dropped)
End-of-Chapter Quizzes
9 @ 5 (lowest dropped)
30
40
Group Assignments
Group Project
Class Attendance
Exam # 1 (Chaps 1 to 3)
Exam # 2 (Chaps 4 to 6)
Exam # 3 (Chaps 9 & 10)
Final Exam (Comprehensive)
40
50
20
50
50
50
90
TOTAL POINTS
40
40
GRADE
A
AB+
B
BC+
C
CD+
D
E
REQUIRED POINTS
470 - 490
450 – 470
430 – 450
410 – 430
390 - 410
370 - 390
350 - 370
330 - 350
310 - 330
290 - 310
0 - 290
500
Academic Dishonesty:
As stated in the TCC catalog, ‘Students are expected to be honest and forthright in their academic endeavors.
Cheating, plagiarism, fabrication or other forms of academic dishonesty corrupt the learning process and
threaten the educational environment for all students.’’
The complete Administrative Process for Academic Dishonesty is available on the TCC website at:
http://www.tacomacc.edu/abouttcc/policies/administrativeprocedureforacademicdishonesty/
In this course, sanctions for academic dishonesty will be as follows: In the event a student is found to have
received or given help during a quiz or examination, or used outside materials, or committed any other
form of academic dishonesty, that student will receive a failing grade in the course.
Accommodations
Students with Special Needs: If you need auxiliary aids or services due to a disability, please contact
the Access Services office in Building 7 (253-566-5328). Accommodations are not retroactive; please act
promptly to make sure your letter of accommodation is in place. Students with Special Needs: All
students are responsible for all requirements of the class, but the way they meet these requirements may
vary. If you need specific auxiliary aids or services due to a disability, please contact the Access Services
office in Building 7 (253-566-5328). They will require you to present formal, written documentation of
your disability from an appropriate professional. When this step has been completed, arrangements will
be made for you to receive reasonable auxiliary aids or services. The disability accommodation
documentation prepared by Access Services must be given to me before the accommodation is needed so
that appropriate arrangements can be made.
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Classroom policies:
1. Classroom Etiquette – Being aspiring business professionals, everyone is expected to conduct
themselves in a professional, businesslike manner. Any form of class disruption will not be tolerated.
Examples of class disruption include, but are not limited to: talking during class, and the improper use of
a mobile/cell device.
2. Use of laptop or other electronic device. Electronic devices brought to class can only be used for classrelated purposes during the class period. Please mute or turn off cell phones before entering the
classroom. Texting will not be allowed in the classroom.
3. Late Arrival – Please arrive on time to class but in the rare circumstances where you are late, please
still come to class but try not to disrupt the class when you arrive.
4. Food / Beverages - No Food or beverages in classroom
5. Class Participation - Students are expected to (a) read assigned materials prior to class, (b) prepare to
participate in class discussions, including discussion of assignments, and (c) participate in group
activities.
6. Late work – The grade for late individual assignments will be reduced by 25% for each day late. No
credit will be given for missed or late quizzes or group project parts. For missed group assignments, the
makeup assignment must be turned in by the next class day.
7. Withdrawals – While faculty permission is not required, a completed add/drop form must be submitted
to Registration/Records to complete drops from the 11th instructional day through the 55th calendar day of
the quarter. The instructor must sign the add/drop form acknowledging the withdrawal. If your
instructor is not available, the signature of a full-time advisor in the Advising Center is an acceptable
substitute.” After the 55th day of the quarter you must be passing the course to receive a withdrawal (WI).
Students that do not officially withdraw from the course will receive the grade they earned based on the
standard listed under grading standards.
8. Incomplete Grades – An incomplete will only be granted if the student has completed 60 percent of the
course work by the end of the quarter. To receive an incomplete, the student must enter into an
agreement with the instructor to complete the remaining course work during the following year. Failure
to complete the work will result in an “E” grade.
Etiquette for Classroom Dispute Resolutions/Student Conduct:
If you have questions or concerns about this class or me, please come to talk with me about your
concerns. If we are unable to resolve your concerns, you may talk next with the Dean for Academic
Services in Building 18, Charlie Crawford at 566-6005. Dr. Crawford can assist with information about
additional steps, if needed.
Admission to Tacoma Community College carries with it the expectation that the student will conduct
himself/herself as a responsible member of the academic community and observe the principles of
mutual respect, personal and academic integrity and civility. The Code of Student Conduct establishes
rules governing academic and social conduct of students, including due process rights. Violations of the
Code may result in dismissal from class for the day and/or referral to the Student Conduct Administrator
for sanctions
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Tutoring Center:
TCC Business Education Center (“the BEC”) is located in 16-308, in a space with the Professional Skills
Center. The BEC can help students with accounting, statistics, economics, business algebra, and
business calculus, as well as other business courses at no cost to the student. Students should make an
appointment. However, help is available on a drop in basis. We are very lucky to have this resource,
please use it for any of your business related questions. Remember, your instructor is available to
help you during office hours and by appointment.
Final Grade Grievance
Students who believe they have received a final course grade that has been awarded improperly or in an
arbitrary or capricious manner may grieve or appeal the grade. Details of the process are located on the
TCC Portal.
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Course calendar:
This syllabus and schedule are subject to change in the event of extenuating circumstances. If you are
absent from class, it is your responsibility to check for announcements made while you were
absent.
Course Calendar Spring 2015 – Accounting 201 C Item 1467
Date
Description
Mon, Mar 30 Introduction
Tues, Mar 31 Introduction
Wed, Apr 1 Chapter 1
Pre-Lecture
Chapter 1 – Pre-lecture
Assignment
Chapter 1 – Pre-lecture Quiz (Inclass)
Thurs, Apr 2 Chapter 1
Fri, Apr 3 Chapter 1
Sun. Apr 5
Mon, Apr 6 Chapter 1
Tues, Apr 7 Chapter 2
Wed, Apr 8
Thurs, Apr 9
Fri, Apr 10
Sun. Apr 12
Mon, Apr 13
Tues,
Wed,
Thurs,
Fri,
Apr 14
Apr 15
Apr 16
Apr 17
Mon, Apr 20
Tues, Apr 21
Wed, Apr 22
Thurs, Apr 23
Chapter 3
Chapter 3
Chapter 3
Review – Exam #1
Chapters 1 - 3
Exam #1 – Chapters
1-3
Group Project
Group Project
Chapter 4
Fri, Apr 24 No Class
Mon, Apr 27 Chapter 4
Tues, Apr 28 Chapter 4
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Chapter 1 Assignment
Chapter 1 Quiz
Chapter 2 – Pre-lecture
Assignment
Chapter 2 – Pre-lecture Quiz (Inclass)
Chapter 2
Chapter 2
Chapter 2
Chapter 3
End-of-Chapter
Chapter 2 Assignment
Chapter 2 Quiz
Chapter 3 – Pre-lecture
Assignment
Chapter 3 – Pre-lecture Quiz (Inclass)
Part 1 – Group Project
Chapter 3 Assignment
Chapter 3 Quiz
Exam # 1 – Online &
Exam #1 – Problems (In-Class)
Chapter 4 – Pre-lecture
Assignment
Chapter 4 – Pre-lecture Quiz (Inclass)
Professional Development Day
Chapter 4 Assignment
Chapter 4 Quiz
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Wed, Apr 29 Chapter 5
Thurs, Apr 30
Fri, May 1
Mon, May 4
Tues, May 5
Wed, May 6
Thurs, May 7
Fri, May 8
Group Project
Group Project
Chapter 5
Chapter 5
Chapter 5
No Class
Chapter 6
Chapter 5 – Pre-lecture Assignment
Chapter 5 – Pre-lecture Quiz (Inclass)
Educational Planning Day
Chapter 6 – Pre-lecture Assignment
Chapter 6 – Pre-lecture Quiz (Inclass)
Mon, May 11 Chapter 6
Tues, May 12 Chapter 6
Wed, May 13 Chapter 6
Thurs, May 14 Review – Exam #2 –
Chapters 4 - 6
Fri, May 15 Exam #2 – Chapters 4
-6
Mon, May 18 Chapter 9
Chapter 6 Assignment
Chapter 6 Quiz
Exam #2 – Online &
Exam #2 – Problems (In-Class)
Chapter 9 – Pre-lecture Assignment
Chapter 9 – Pre-lecture Quiz (Inclass)
Tues, May 19 Chapter 9
Wed, May 20 Chapter 9
Thurs, May 21 Chapter 9
Fri, May 22 Chapter 10
Mon, May 25
Tues, May 26
Wed, May 27
Thurs, May 28
Fri, May 29
No Class
Chapter 10
Chapter 10
Chapter 10
Review – Exam #3 –
Chapters 9 & 10
Mon, Jun 1 Exam #3 – Chapters 9
& 10
Tues, Jun 2 Chapter 7
Wed, Jun 3 Chapter 8
Thurs,
Fri,
Sun.
Mon,
Tues,
Jun 4 Chapter 8
Jun 5 Final Review
Jun 7
Jun 8 Final Review
Jun 9 Final Exam
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Chapter 5 Assignment
Chapter 5 Quiz
Part 2 – Group Project
Part 2 - Group Project
Chapter 9 Assignment
Chapter 9 Quiz
Chapter 10 – Pre-lecture Assignment
Chapter 10 – Pre-lecture Quiz (Inclass)
Memorial Day Holiday
Chapter 10 Assignment
Chapter 10 Quiz
Exam #3 – Online &
Exam #3 – Problems (In-Class)
Chapter 7 – Pre-lecture Assignment
Chapter 7– Pre-lecture Quiz (Inclass)
Chapter 8 – Pre-lecture Assignment
Chapter 8 – Pre-lecture Quiz (Inclass)
Final Group Project
Chapter 8 Assignment
Chapter 8 Quiz
Final Exam – (In-Class)
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