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BA 2003 ACCOUNTING PRINCIPLES I
3 Credit Hours
Online Course Syllabus –Fall 2014
Julia Angel, COI
B203 – Office hours posted on office door and course site
870-391-3251
jangel@northark.edu
1515 Pioneer Drive, Harrison, AR 72601
**Please allow a 24-hour response time. If I cannot respond within this time period, I will alert the class
in the Announcements section on our course site. Sunday is my offline day. I will not be online on
Sunday. **
COURSE DESCRIPTION
This course is a broad overview of the fundamental purposes, theory and methods of accounting with emphasis
on the construction and interpretation of accounting statements and their related schedules.
RATIONALE
This course should begin to fulfill the needs of college students who are planning careers in accounting as well
as those studying business administration, liberal arts, law, or other disciplines. Accounting Principles I is the
student’s first step in a more comprehensive training program concerned with the design of the system of
records, the preparation of reports based on the recorded data, and the interpretation of reports. Individuals
engaged in such areas of business as finance, production, marketing, personnel, and general management need
not be expert accountants but their effectiveness is enhanced if they have a good understanding of accounting
principles. This course is designed to help the students gain that understanding.
AUDIENCE
This course is a requirement for the Associate of Applied Science Degree in Business Administration with an
emphasis in Accounting and Management. This course is also a requirement for the Accounting Certificate.
This course will transfer to certain four-year institutions for students planning to major in Business or a related
field.
NEXT COURSE IN SEQUENCE
BA 2013 Accounting Principles II
COURSE GOALS
The student will:
Use appropriate accounting practices for sole proprietorships both service and merchandising enterprises in
completing exercises, problems and tests.
Utilize terminology related to accounting through written and verbal communication with the instructor.
Complete an accounting cycle for a merchandising business by completing a practice set.
Accurately handle payroll, receivables, inventories, fixed assets, and intangible assets by completing
exercises, problems and tests.
COURSE RESOURCES
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Personal computer - The student is expected to have access to a computer with these system
requirements.
http://portal.northark.edu/ics/Academics/Academics_Homepage.jnz?portlet=Resources_for_Online_Stu
dents
If you have any problems with your computer, i.e., computer crashes, Internet goes down, or etc., it is
your responsibility to have a backup plan.
Email Account—A Northark email account was issued to you automatically when you enrolled in your
classes. To access your email, navigate to Northark’s Web site at www.northark.edu. On the Students
tab, you should see a link Student Email. You may also access your email from web.mail.northark.edu.
Your email address will be your username@mail.northark.edu
Textbook-Accounting, Warren, Reeve, Duchac, 24th ed., Cengage Publishing Co.; Bundled with
CengageNOW Access Card-ISBN: 1133072933
Pumping Iron Practice Set, Cengage Publishing Co; ISBN: 1111821615
Microsoft Excel Software
Pen and pencil
Optional:
Calculator/Financial Calculator-Texas Instruments BA II Plus-If you have had Business Math or Financial
Math, you already have a financial calculator. This will be helpful in later chapters. It is not required, but
very useful. If you do not have one and would like to purchase one, they are for sale in the Northark
bookstore.
Accounting Working Papers, Chapters 1-17, Cengage Publishing Co.; ISBN: 0538478535
Ruler/Straight edge
ON-CAMPUS RESOURCES
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Testing Center-Used to complete required exams-Bring photo id
Your instructor-Do not hesitate to contact me during office hours or by appointment (by phone or in
person). E-mail is also an excellent way to communicate. . When you email please put in the subject
line the class you are in and make sure you have your name somewhere in the document! **Please
allow a 24-hour response time. If I cannot respond within this time period, I will alert the class in the
Announcements section on our course site. Remember, Sunday is my offline day! **
The Library-Provides study area and computers for your use.
Tutors-Contact the Student Services Counselor
ASSISTANCE FOR COURSE
If you are having any issues in your online course, the first person you should contact is your instructor by
email. If you need technical assistance for logon issues, contact Brenda Freitas (Northark IT department) at
bfreitas@northark.edu or 870.391.3275.
COURSE CONTENT
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Introduction to Accounting and Business
Analyzing Transactions
The Adjusting Process
Completing the Accounting Cycle
Accounting Systems
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Accounting for Merchandising Businesses
Inventories
Receivables
Fixed Assets and Intangible Assets
Current Liabilities and Payroll
METHOD OF INSTRUCTION
This course is an online course. You are responsible for the material and if there are any questions, you are
responsible for informing your instructor as soon as possible. On the course site, you will find the course is
organized by weeks. This is structured for your benefit and successful progression in learning Accounting
Principles. Each week you will find: lectures, a PowerPoint, suggested textbook exercises/problems, answers
to those suggested textbook exercises/problems, required textbook exercises/problems; CengageNOW PreTest/Post-Test, and CengageNOW chapter exercises/problems. The suggested exercises/problems are for your
benefit and will not be turned in for a grade. The CengageNOW Pre-Test/Post-Test and the CengageNOW
chapter exercises/problems will be completed online at http://login.cengage.com/cb/ for credit. The
CengageNOW Pre-Test/Post-Test, CengageNOWexercises/problems and textbook Excel exercises/problems are
due on Friday at 12:00 p.m. (noon) No exceptions! This course will require strict discipline on your part,
because the responsibility is on you. You should check the course site daily to make sure there are no new
announcements or changes. Keep in touch with the instructor through email, phone, mail or on-campus visits.
There is a schedule on the course site under Course Materials for you to follow with specific due dates! This is
a resource for your advantage so print the schedule for your reference.
IMPORTANT SUGGESTION:
I would suggest you structure each week the following way.
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Watch part or all of the lecture capture videos. The lectures are structured by objectives. Each lecture
will last from five to fifteen minutes. I also tell you which exercises/problems you will be able
complete following each lecture.
Then, go to the CengageNow web site and take the chapter pre-test/post-test. The pre-test grade is not
recorded. After you take the pre-test you have the option of using the study tools to improve
Then, work the suggested textbook exercises/problems. I would highly suggest you do because the
assigned CengageNOW exercises/problems are very similar to the suggested textbook
exercises/problems. Some of the textbook exercises/problems will be submitted through file exchange
using Excel templates as homework.
Once you feel comfortable with the textbook exercises/problems, logon to the CengageNOW web site
and do the CengageNOW exercises/problems. These CengageNOW exercises/problems are graded
and have specific due dates, normally Friday at noon. After this time, you will not be able to
complete the chapter’s exercises/problems and you will not receive credit for the assignment. I will
get your grades from the CengageNOW web site. The CengageNow web site and the schedule under
Course Materials list all due dates and times.
Next, take the CengageNOW post-test. The post-test grade is recorded. You have unlimited takes for
the post-test and it is worth 10 points. You do not need to email me your grade; I will be able to view
your grades online.
All due dates will be strictly enforced. There will be No Exceptions unless the following extreme
circumstances occur: a death in the immediate family; hospitalization of you or an immediate
family member; military obligations, or a natural disaster, such as an ice storm.
Illnesses, job requirements, travel, transportation issues, computer crashes, or Internet problems
are not extreme circumstances. Prior planning for these circumstances is vital for online courses.
Since this is an online course, back-up plans are required for any computer and Internet
interruptions. You should anticipate these interruptions and plan accordingly.
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Your exams will be either taken on CengageNOW at the South Campus Testing Center or at a
proctored test site or at home. You need to look at the schedule to see when exams are to be taken and
where so you can make plans. No exceptions for missed exams. None!
For the exam taken at the South Campus Testing Center, you will need to bring a picture id with you.
This can be a driver’s license or your Northark id. Plan for your exams, the Testing Center hours are
listed under the Course Materials section on our course site. There are specific open hours and times
you must be at the center in order to complete your exam. You will need to reserve a time at the
testing center because of the limited number of computers. Plan ahead!
If you are unable to be on Northark’s campus for the proctored exams then it is your responsibility to
find your own test proctor and complete the Proctor Nomination form, which can be obtained from
the Course Material’s section on our course site. Your instructor must approve arrangements two
weeks before the exam. The forms you need to have a proctor approved are located in the Course
Materials section of our course site. If you think you will need a proctor, you may at the beginning of
the semester get the paperwork approved and be ready in plenty of time.
When your exam is taken at home, you will need to make sure your computer and Internet
connections are working properly. You will go to the CengageNow web site and take your exam.
You will not need to submit anything to me; I will get your grade from the web site. The test will be
locked after the due date and the due time.
After Chapter 6, you will begin the Pumping Iron Practice Set. This is a requirement and no grade
will be issued in Accounting Principles I if the practice set is not completed. Let me say again: “You
will not pass the course without completion of the Pumping Iron Practice Set.”
COURSE REQUIREMENTS
Students will be required to complete: textbook exercises/problems through file exchange from each chapter;
CengageNOW exercises/problems from each chapter; complete exams; complete CengageNOW Post-Tests; and
complete the Pumping Iron Practice Set by the stated due dates at the stated time.
COURSE EVALUATION
Students will be evaluated in this course and given grades: A, B, C, D, F or other “grade symbols” as explained
in the current college catalog. Sixty percent of your grade will be based on exams, 20% of your grade will be
based on homework; and 20% of your grade will be based on the Analysis Report for “Pumping Iron”.
REMINDER: The Practice Set must be completed and the Analysis Report turned in by
the due date or no credit will be given for the course! NO EXCEPTIONS!
Grading Scale
90-100
A
80-89
B
70-79
C
60-69
D
Below 60
F
Attendance policy
Students in online courses must take a proctored final/major exam. If you are unable to be on Northark’s
campus for the proctored final/major exam then it is your responsibility to find your own test proctor and
complete the Proctor Nomination form, which can be obtained from your instructor. Your instructor must
approve arrangements at least 2 weeks before the exam.
ACADEMIC INTEGRITY
Academic fraud and dishonesty are defined as follows:
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Cheating: Intentionally using or attempting to use unauthorized materials, information, or study aids in
any academic exercise.
Facilitating academic dishonesty: Intentionally or knowingly helping or attempting to help another
commit an act of academic dishonesty.
Test tampering: Intentionally gaining access to restricted test booklets, banks, questions, or answers
before a test is given; or tampering with questions or answers after a test is taken.
Plagiarism: Intentionally or knowingly representing the words and ideas of another as one's own in any
academic exercise.
Academic dishonesty will not be permitted. It shall be at the instructor’s discretion to fail the student for that
assignment, remove the student from the class, reduce the student’s grade, or petition to have the student
suspended from the college.
COURSE CALENDAR/SCHEDULE
All Assignments due Friday, 12:00 p.m.-No Exceptions!!
Due August 22nd
Syllabus Acknowledgment
Self Introduction in the Cyber Cafe
Introduction to CengageNOW
Due August 29th
Chapter 1-Introduction to Accounting and Business
CengageNOW Assignments; Excel Assignments
Due September 5th
Chapter 2-Analyzing Transactions
CengageNOW Assignments; Excel Assignments
Due September 12th
Chapter 3-The Adjusting Process
CengageNOW Assignments; Excel Assignments
Due September 19th
Chapter 4-Completing the Accounting Cycle
CengageNOW Assignments; Excel Assignments
Due September 26th
Exam #1 Comprehensive Problem-CengageNOW
Due October 3rd
Chapter 5-Accounting Systems
CengageNOW Assignments; Excel Assignments
Due October 10th
Chapter 6-Accounting for Merchandising Business
CengageNOW Assignments; Excel Assignments
Begin October 10th
Begin Pumping Iron Practice Set-See details under
Assignments
Due October 24th
Exam #2 Analysis Report due on Pumping Iron Practice Set
Due October 31st
Chapter 7-Inventories
CengageNOW Assignments; Excel Assignments
Due November 7th
Chapter 9-Receivables
CengageNOW Assignments; Excel Assignments
Due November 14th
Exam #3 Chapters 7 & 9-On Campus-CengageNOW
Due November 21st
Chapter 10-Fixed Assets and Intangible Assets
CengageNOW Assignments; Excel Assignments
November 24th - 28th
Thanksgiving Break
Due December 5th
Chapter 11-Current Liabilities and Payroll
CengageNOW Assignments; Excel Assignments
Due December 12th
Exam #4 Chapters 10 & 11 Exam-CengageNOW
PROVISION FOR CHANGES
The instructor will notify students of any updates/changes in the course syllabus on the portal site under
Announcements. Check Daily!
ADA STATEMENT
North Arkansas College complies with Section 504 of the Rehabilitation Act of 1973 and the Americans with
Disabilities Act of 1990. Students with disabilities who need special accommodations should make their
requests in the following way:
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Talk to your instructor during office hours about your disability or special need related to your
classroom work; and/or
Contact Student Support Services and ask to speak to Kim Brecklein.