ACC 1110 Principles of Accounting I [3 cr]
Mansfield University
Ms. Mary Jane Dugan, CPA, Associate Professor
Fall 2010
Return to Mary Jane's Homepage
THIS CLASS MEETS on campus. Classes start August
30th and meet Monday, Wednesday, Friday at 11:30
[section 01] and 1:30 pm [section 2] in room 101 Elliott Hall.
We will use MyAccountingLab and Desire2Learn Learning Management Systems [D2L].
Instructions to access MyAccountingLab are posted on Desire2Learn. To access D2L go to:
https://mansfield.desire2learn.com/ or to the Desire2Learn link under the Web Logins menu in the
header on Mansfield University’s website. One assignment is completed using Microsoft Excel.
As with any college course, students in Principles of Accounting I should be
mature learners able and willing to read and understand detailed information,
including instructions, to be successful.
Contact Information:
OFFICE: 111B Elliott Hall
PHONE: office- 662-4517
E-MAIL mdugan@mansfield.edu,
Course Prerequisites:
NONE
Required Materials:
TEXTBOOK Accounting, 8th edition, Horngren, Harrison, and Bamber, Prentice Hall,
2009
MyAccountingLab: http://myaccountinglab.mathxl.com/login_acct.htm Purchase
directly from login site.
[This textbook is also used for ACC 1111, Principles of Accounting II.]
Course Description: Introduces the accounting cycle; balance sheet and income statement
preparation; accounting for cash, receivables, inventory, property, plant, and equipment; current
liabilities.
Learning Objectives
LEARNING OUTCOMES: This course is designed to accomplish a number of learning
outcomes. These outcomes are based on Bloom’s Taxonomy of cognitive objectives,
which suggests that there are six hierarchal levels of cognitive function. These levels
begin with simple recall or recognition of facts that can be found at the lower levels of
KNOWLEDGE and UNDERSTANDING, to the increasingly more complex and abstract
mental levels of APPLICATION and ANALYSIS, to the highest order of thinking at the
SYNTHESIS and EVALUATION levels.
Upon completion of the course, you should be able to:
ACC1110-1
Classify and summarize business transactions and prepare financial
statements using computer based software. (BSBA-6, BSBA-7, BSBA8)
Examine and differentiate the accounting employed by merchandising
operations and their related financial statements. (BSBA-6)
Plan and formulate the various techniques used in the development of
internal control procedures and receivables valuation. (BSBA-6)
Prepare accounting measurements of plant assets and intangibles.
(BSBA-6)
Analyze and interpret quantitative information appropriately. (BSBA-5,
BSBA-7)
Define and recognize accepted principles of ethical behavior in
accounting practice. (BSBA-3)
Apply business methods to solve problems utilizing accounting.
(BSBA-5, BSBA-7)
ACC1110-2
ACC1110-3
ACC1110-4
ACC1110-5
ACC1110-6
ACC1110-7
Chapter
Advanced Reading Topic
1
Introduction to Accounting and Business
2
Analyzing Transactions
3
The Matching Concept and the Adjusting Process
4
Completing the Accounting Cycle
5
Accounting Systems
6
Accounting for Merchandising Businesses
7
Inventories
8
Sarbanes-Oxley, Internal Control, and Cash
9
Receivables
Ethics
Module
Case Studies
Fall 2010 Assignment Schedule
Course Expectations
Students should expect to spend at least 10 to 15 hours per week on this course. This is a
"nuts and bolts" course. Accounting classes require the development of particular skills. It takes
practice to learn these skills thoroughly. The more exercises and problems that you work, the
more comfortable you will become with the material. To succeed, you must carefully read each
chapter (often more than once) and work (at the bare minimum) all assigned problems and
exercises (again more than once). This will require a significant time commitment from you. At a
minimum, students should read the textbook, participate in online discussion, complete the
assigned homework, and quizzes.
Not scheduling regular and sufficient time each week to work on the class may result in falling
behind and/or not receiving a passing grade. It is difficult to “cram” this material and not get
confused on quizzes. I recommend that you work consistently on the material as it is assigned
rather than waiting to do all the work around test time. You should make every effort to have
completed (or at least tried to complete) practice homework as well as the graded.
The assignment schedule is subject to change based on the needs of the class. All such
changes are announced on MAL [MyAccountingLab] in advance. It is your responsibility to obtain
such changes. Check announcements every time you log onto MAL.
Online course aspects: This course is supported by Desire2Learn and MyAccountingLab
software. All registered students at MU will receive Desire2Learn course accounts. Login
instructions are posted on the Desire2Learn login page -- https://mansfield.desire2learn.com/.
Students can find information in News Items on D2L to log into MAL software and set up an
account.

News Items appear when the D2L site is launched and students enter the accounting
site. It contains a welcome message and information to log into MAL. Most news items
relate to class work, a few are human interest stories for your information.

Content link on the toolbar includes syllabus, assignment schedule with due dates, and
information of interest to all, including resources for learning the material beyond what is
available on MAL, including PowerPoint presentations often used in class and solutions
to textbook assignments, after the due date. The PowerPoints are mainly those provided
directly by the publisher. A valuable study chapter outline is available to help you review
the chapter and organize material. Link to videos covering many of the topics in the
chapter further facilitate student learning.

Discussion board includes a message board where you can post messages or read
other people's comments on any topic that is discussed. Forums set up for this semester
includes the Helping Each Other Conference. The discussion board is where to go if you
need help or do not understand something. It does not pay to flirt with deadlines. If you
run into a snag soon before a due date your questions may not be answered in time.
Grading: Successful completion of the course includes completing:
Homework assignments on MAL for each chapter. Accounting is learned by doing and by
repetition. All assignment due dates are posted on the assignment schedule. MAL is used for all
homework except the Excel assignment. MAL always reports your best score by default for all
homework assignments. You can always re-access the homework any time before it is due and
make any updates. The instructor encourages early submission to prevent problems from
inevitable hardware and software failures that may take hours to resolve. Late homework is not
accepted – even if it is due to a server outage. The due date time is the cutoff after which work
is no longer accepted. Again, flirting with deadlines is risky, especially in an online environment.
 By submitting your work via MAL you are agree that you have completed the work yourself.
You are allowed unlimited attempts at the homework in order to improve your score and to master
the material. Your score on the assignment is automatically updated in the Gradebook each time
you complete a question. You can click Submit Work when you are finished working on a
homework assignment in MAL, but it is not necessary. Your homework score is updated on
Gradebook each time you complete (or re-work and complete) a question.
The Course Assignment Schedule posted to D2L identifies activities you should complete to learn
the material along with activities completed for a grade. The time it takes may vary significantly
from the time estimates I have posted on the assignment schedule.
End of chapter Quizzes on MAL. Quizzes are algorithmic. Students have unlimited attempts
to complete each quiz. Your average score of all attempts is the assigned grade. An attempt is a
submission, not merely saving your existing work for later. Late quizzes are not allowed – even if
it is due to a server outage. The due date time is the cutoff after which work is no longer
accepted. All quizzes are open for at least two weeks prior to the due date. Quizzes are due the
same date and time as the homework.
By accessing and submitting the quizzes [and tests] you agree that you are doing your own
work without outside assistance, and that you are not giving answers to or aiding another student
in any way to obtain a grade that does not reflect his or her own work.
Excel Worksheet Continuing Problem on D2L. Assignment covers the same company
through the accounting cycle. It covers chapters 2, 3, and 4. On evaluations students comment it
is a great learning tool. The continuing problem worksheet format is available in Desire2Learn.
Ethics cases online are also assigned. Instructions for the cases are posted in the content area
of D2L. These cases are short, covering well publicized accounting fraud cases.
Attendance:

Regular and punctual class attendance is expected and required.

A sign-in sheet will be passed around the room. It is YOUR responsibility to sign this
sheet each class period.

Students are expected to conduct themselves in a professional and respectful manner.
All your interactions should model the way you would that your boss or peers in a work
environment. Disruptive behavior, including tardiness, leaving and returning to class,
talking during class may result in an unexcused absence for that class.

A positive environment promotes learning, which is the objective of the rules.
More than three unexcused absences may result in a partial letter grade reduction, for instance
from a grade of C to a C-. Six unexcused absences result in another partial letter grade
reduction. The Mountie Manual states, “students are required to attend class. Acceptance of
notes regarding absences is at the discretion of the course instructor .” :
http://reslife.mansfield.edu/documents/MountieManual0708.pdf p. 7.
Bring a working calculator, textbook, and pencil to every class.
Quizzes (including orientation)
MyAccountingLab Homework
Ethics Case Studies [2]*
Examinations [Tests] [2]
Excel Worksheet Continuing Problem [Part 1 & 2]*
Total
*Group work
25%
25%
10%
30%
10%
100%
Make-up Examinations Make-up exams are provided to students presenting evidence of a
valid reason for absence on the day of an exam. It is the responsibility of the student to provide
such documentation in a timely manner. Students must notify me in advance if they cannot
make an examination. It is important for students to adopt business-like behavior and apply this
behavior to their class. For example, it is expected you will call in to work as soon as you are
aware there is a problem, do the same for class. A message on my answering machine or an
email is sufficient to constitute notification. A make-up for a missed examination consists of a
comprehensive final, with multiple choice questions
95
Letter
Grade
A
85
B
75
C
65
D
Below
60
F
Grade
Grades + and - are also assigned to homework. If your grade includes
a letter grade and a " + ", add 3 points to the letter grade. For example,
"B+" is recorded in my grade book as an 88. If you receive a letter grade
and a "-", subtract 3 from the letter grade. For example, "B-" is recorded
in my grade book as an 82. For the final course grade, your course
average is converted to a letter grade to fit Mansfield University's grading
system. Professional judgment comes into play in assigning final letter
grades for the course. Grades can be positively influenced by
good attendance, demonstrating a strong work ethos,
cooperative behavior, and positive class [discussion board]
participation. All grades recorded are available by accessing
my homepage. Your grades and average are available on MAL, in "
results".
Course Policies
Communication
With classmates outside of class is primarily on the "Helping Each Other" conference on
Discussions area in D2L. I will direct you whenever we need to use D2L discussion area.
Posting your questions in this conference during the semester may not be answered in a timely
manner during the semester. In some instances one of your classmates will know the answer
and respond. It is the instructor's experience the students are more able to answer questions, as
they are the ones actually 'in the trenches.'
With the Instructor before class or during class are encouraged. Answers to questions asked
after class may be postponed until the next class, depending on the nature of the question. There
is also a link to ‘ask your instructor’ on MAL for difficult questions.
Questions about grades or matters of private concern should be sent to your instructor by email
messages from your Mansfield University email account or meeting personally with the faculty
person. This allows your instructor to communicate grades and other private information with
some assurance that she is communicating with the proper person. Questions about such
matters sent from outside email accounts will be returned to the sender without answers.
With everyone informally is available using Twitter. Your instructor will also establish a Twitter
site for Principles of Accounting I. It will be available as long as the conversation is not offensive
to others.
Assignments are due at 11 PM on the date listed in the assignment schedule unless otherwise
designated.
Students with Disabilities: Students requiring special accommodations arising out of
documented medical, psychological, or other related medical conditions should contact Mansfield
University's Counseling Center [662-4798] and ask for documented excuses enabling the
instructor to make accommodations to meet any specific needs arising from the disability.
Academic Dishonesty: Each student is expected to maintain the highest standards of honesty
and integrity in academic and professional matters. Dishonesty includes lack of truth, honesty,
trustworthiness; being deliberately deceptive. Cheating is defined as influencing or leading by
deceit. Deceit is defined as intending to mislead. A student will be considered to be dishonest if
he or she is proven to have given or accepted answers to the quizzes, homework or exams
(when given during the taking of a quiz or exam). Academic dishonesty, including copying of
another's work or permitting the copying of another's work is strictly forbidden. Any incidence of
academic dishonesty will be prosecuted to the fullest extent under Mansfield's existing policies
and procedures. For more information, see the student handbook, Password. You may work
together on homework assignments that are to be handed in. However, each submission must
be typed by the individuals whose name is on the assignment. In other words, copying
homework and handing the copy, or a slightly altered form of the copy, more than once is
considered copying, even if you worked on it together. It is not fair to expect the instructor to
distinguish work that was done together from a total copy job. Likewise, groups may submit one
homework assignment for the group, but the work may not be shared with other groups. In an
age of electronic transfer, copying is far too easy. Be careful about giving your work electronically
to another student to 'look at:' it can be easily duplicated and passed around by students that do
not understand the ethical implications of their behavior.
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Date syllabus last updated 3/14/2016 8:38 AM