TEXAS A&M UNIVERSITY
CENTRAL TEXAS
ACC 301/CIS 301 MICROCOMPUTER APPLICATIONS IN
ACCOUNTING & FINANCE
COURSE SYLLABUS
Summer 2012
ONLINE
Professor:
Office:
Phone:
Office Hours:
Dr. David Ritter, DBA, JD, MBA, Attorney, CPA
323c
254/519-5792
M-F online
Other by appointment.
BLACKBOARD 91. log in www.tamuct.blackboard.com
Email: ritterd@ct.tamus.edu (Utilize Blackboard 9.1 Messsages for course communications)
Mode of instruction and course access:
This course is a 100% online course and uses TAMUCT’s Blackboard 9.1 system . Refer to 7.0
TECHNOLOGY REQUIREMENTS AND SUPPORT(below)
Student-instructor interaction:
I will be checking Blackboard and email several times a day, except Sunday. I will attempt to
respond to your emails in less than 24 hours. Email or Blackboard messages sent Saturday or
Sunday will receive a response no later than the following Monday. You may also contact or
visit with me during my office hours
UNILERT
Emergency Warning System for Texas A&M University – Central Texas
UNILERT is an emergency notification service that gives Texas A&M UniversityCentral Texas the ability to communicate health and safety emergency information
quickly via email and text message. By enrolling in UNILERT, university officials can
quickly pass on safety-related information, regardless of your location. Please enroll
today at http://TAMUCT.org/UNILERT
COURSE INFORMATION
1.0 Course Overview
Catalog Description
Theory and application of microcomputer technology in the practice of
Accounting and finance. Emphasis on the utilization of basic spreadsheet and
General Ledger software. Intended to stimulate creative initiative in
performing accounting tasks and to develop the basic skills necessary to
efficiently and effectively utilize the microcomputer. Credit for both CIS
301 and ACC 301 will not be awarded.
Prerequisites
ACC 203 - Introduction to Financial Accounting
(Recommended: CIS 103 - Elementary Computer Concepts and
Applications if student does not have basic microcomputer skills)
Expanded Course Description
A cross-listed course, this course provides a structured experience in using a
computerized spreadsheet (Microsoft Excel 2007) to solve a variety of
business-related problems. This course provides a practical, "hands on"
approach to using spreadsheet software in business applications including the
preparation of financial schedules, accounting worksheets, pro forma financial
statements, database list management, and charts. Exams emphasize the use
of budgeting spreadsheets, augmented with Excel Functions to reinforce previously acquired
knowledge of accounting statements and financial functions and analysis tools. Prior knowledge
attained in previous Accounting courses enhances understanding and benefits of the course.
As part of the College of Business Administration core, the knowledge
acquired in this course is useful to students in their personal lives as well as
their careers. A junior-level course, there is an assumption that students have
already acquired basic microcomputers skills from previous experiences in the
public school system, other college courses, or the workforce prior to enrolling in this class
and that the students understand basic financial statements learned in Financial
Accounting and can apply this knowledge to spreadsheets. Students with little or no computer
background are encouraged to purchase and utilize optional texts in order to quickly acquire
basic skill levels or to take CIS 103 - Elementary Computer Concepts and Applications. There
are many tutorials for Excel and financial accounting online.
DO NOT FALL BEHIND IN THE ASSIGNMENTS, CASES, OR TESTS. Make up or extra
credit work is not given. Be sure and complete and submit your assignments in a timely fashion.
Submissions submitted after the midnight deadline will not be graded. You can, and are
encouraged to accomplish your assignments early. If you have computer problems or other nonemergency situations you will not be given an extension. If you miss an assignment for an
emergency, which results in an instructor’s excuse being granted, the missed item will not count
against your grade average.
2.0
Course Objective:
2.1
Student Learning Outcomes
A student successfully completing this course will be able to use spreadsheet
software for various business applications such as preparing financial schedules to support
accounting worksheets, pro forma financial statements, charts, and to conduct database list
analysis.
2.2
Competency Goals Statements (certification or standards)
In the preparation and use of these business applications, students will learn to utilize an
electronic spreadsheet to:
- Create, save and print worksheets.
- Write formulas and use functions such as SUM, MAX, MIN, AVERAGE,
IF, nested IFs, PMT
- Understand absolute, relative and mixed cell referencing.
- Format and align data.
- Delete, copy, move data contents.
- Create, sort and use database lists.
- Use database management tools such as Filters, Subtotals, and Pivot Tables.
- Create and modify charts.
- Work with multiple, related worksheets.
3.0 Required Reading and Textbook(s):
3.1 Text: Parsons, Oja, Ageloff, and Carey, Microsoft Office Excel 2007 Comprehensive,
Course Technology, 2008. Textbook ISBN-13: 978-1-4239-0585-1
3.2 Student Online Companion: http://www.course.com/np/office2007 is the publisher’s
online site for the tutorial worksheets.
3.3 Strongly recommend lap top computer for accomplishing class assignments.
COURSE REQUIREMENTS
4.0 Course Requirements: (include point values for each- not just a percentage)
4.1 Missed Assignments: Students are expected to make arrangements with the instructor before missing
a series of assignments due to job requirements or deployments as computer access is generally readily
available. Excuses will be limited since this is an online course. Unexcused misses of an assignment or
exam will result in a grade of zero for the missed requirements.
4.2 Submissions of all assignments are due by midnight CST on the due date via Blackboard in
WEEK due. No other submission means will be accepted. Submissions can be turned in
early
Plan your work schedule to ensure that you have sufficient time to accomplish your assignments. Late
submissions, if accepted, will be charged a late penalty of 25% if turned in the day after the assignment
is due. No submissions will be accepted which are over 24 hours late.
Waiting until the last minute will cause you to miss assignments for unforeseen
circumstances. Remember Midnight is Midnight on Blackboard.
4.3 Exams: No make-up exams will be given. Exams will be given and submitted via Blackboard
as an attachment (look in WEEK due). See course schedule for case problem and exam
dates. Exams will be Proforma(Budgeted) statements in good form. Review your
accounting text for the requirements for financial statements in good form.
4.31 Associated Student Learning Outcomes: A
student successfully completing this
course will be able to use spreadsheet software for various business applications such as
preparing annuity schedules, accounting worksheets, pro forma financial statements,
charts, and to conduct database list analysis to include:
- Create, save and print worksheets.
- Write formulas and use functions such as SUM, MAX, MIN, AVERAGE,
IF, nested IFs, PMT
- Understand absolute, relative and mixed cell referencing.
- Format and align data.
- Delete, copy, move data contents.
- Create, sort and use database lists.
- Use database management tools such as Filters, Subtotals, and Pivot Tables.
- Create and modify charts.
- Work with multiple, related worksheets.
4.4 Case Problems: Will be submitted via Blackboard (look under WEEK due). Cases
are due by midnight of the assigned due date. Be sure and stay up with your work
and submit early if you do not want to be penalized.
4.5 Excel Assignment: There will be a Week 1 assignment on Excel consisting of preparation
of basic Financial Statements.
4.6 Discussion Topics , as a minimum for a grade of C, require to posting of one(1) response to
each question in the topic and reading all of your classmate’s postings and responding to at
least two(2) of your classmate’s postings.
More than the minimum requirements will earn additional credit.
Ensure that your comments and postings are well thought out, utilize correct grammar and
spelling, and contribute to the topic.
Comments not on point will be graded negatively.
4.7 Discussion Topics P
4.8 4.6 Hard Coding a Cell: This is a spreadsheet course and proper formulas must be used
for all calculations. Do not utilize a calculator and place the answer in a cell. This is
Hard Coding and will result in severe penalties
5.0
Grading Criteria Rubric and Conversion
5.1 Your semester grade will be determined by your earned points on the following:
90-100% =A
Case Problems (50 points each)
(100 points) 10%
80-89% = B
Exam 1
(100 points) 10%
70-79% = C
Exam 2
(150 points) 15%
60-69% = D
Exam 3
(150 points) 15%
Below 60%=F
Discussions (50 points each)
(100 points) 10%
Final Exam
(400 points) 40%
Total Points
(1,000 points)100%
6.0
Posting of Grades:
Grades will be posted on Blackboard so that you can monitor your grades.
Grades should be posted within one week of the submission deadline.
TECHNOLOGY REQUIREMENTS AND SUPPORT
7.0 TECHNOLOGY REQUIREMENTS AND SUPPORT
Technology Requirements
This course will use the new TAMU-CT Blackboard Learn learning management system for class
communications, content distribution, and assessments.
Logon to http://tamuct.blackboard.com to access the course.
You will use a unique username (yourfirstname.lastname) and password (your UID) to
access the course. Your access to this course will be different than your access to all
other courses.
For this course, you will need reliable and frequent access to a computer and to the Internet.
You will also need a headset with a microphone or speakers and a microphone to be able to
listen to online resources and conduct other activities in the course.
If you do not have frequent and reliable access to a computer with Internet connection, please
consider dropping this course or contact me (your email and phone number) to discuss your
situation.
Blackboard supports the most common operating systems:
PC: Windows 7, Windows XP, Windows Vista, Windows 2000,
Mac: Mac OS 10.6 “Snow Leopard®”, Mac OS 10.5 “Leopard®”, Mac OS 10.4 “Tiger®”
Check browser and computer compatibility by following the “Browser Check” link
(http://www.ct.tamus.edu/departments/instructionaldesign/browsercheck.php) on the
TAMUCT Blackboard logon page. This is a CRITICAL step as these settings are important for
when you take an exam or submit an assignment.
Upon logging on to Blackboard Learn, you will see a link to Blackboard Student Orientation
under My Courses tab. Click on that link and study the materials in this orientation course. The
new Blackboard is a brand-new interface and you will have to come up to speed with it really
quickly. This orientation course will help you get there. There is also a link to Blackboard Help
from inside the course on the left-hand menu bar. The first week of the course includes
activities and assignments that will help you get up to speed with navigation, sending and
receiving messages and discussion posts, and submitting an assignment. Your ability to
function within the Blackboard system will facilitate your success in this course.
Technology issues are not an excuse for missing a course requirement – make sure your
computer is configured correctly and address issues well in advance of deadlines.
Technology Support
For technological or computer issues, students should contact the TAMU-CT Blackboard
Support Services 24 hours a day, 7 days a week:
Support Portal: http://www.ct.tamus.edu/bbsupport
Online chat (through the support portal at: http://www.ct.tamus.edu/bbsupport)
Phone: (855)-661-7965
For issues related to course content and requirements, contact your instructor.
COURSE OUTLINE AND CALENDAR
8.0. Complete Course Outline
Summer 2012
Complete Course Calendar
ACC 301 - MICROCOMPUTER APPLICATIONS IN ACCOUNTING & FINANCE
.
* SCHEDULE IS SUBJECT TO CHANGE AT THE DISCRETION OF INSTRUCTOR
WEEK DATE
TOPIC
ASSIGNMENTS
1. Purchase and receive Text
1
06/04/12
Course Welcome,
Complete
Blackboard Tutorial & Browser Tune Up,
Introduction,
and
Expectations
2.
a.
b.
c.
3.
4.
Go to Online Learning Resources on the BlackBoard
9.1. Open , read and complete the sections:
Blackboard 9.1 Help,
Are You Ready for Online Learning, and
Blackboard 9.1 Student Orientation
Read Syllabus in-depth. The Syllabus is your guide
through this course and how it will be conducted.
Ensure that you read the Syllabus often as it may change
due to course dictates.
5.
Course Communication is covered in the Syllabus and
establishes the etiquette which will be used for formal
communications in this course.
6.
Review your Excel and Accounting skills necessary for
successful course completion. You are expected to have
completed a Financial Accounting course and be able to
prepare statements in good form.
7.
Complete File Management, ,Managing your Files and
Office, Getting Started With Microsoft Office in your
text
Go to: http://people.usd.edu/~bwjames/tut/excel/
and work the tutorials to familiarize yourself with
Excel
8.
9.
10. One good review of an Income Statement is provided
at: http://www.accountingcoach.com/onlineaccounting-course/04Xpg04.html#incomestatement-multiple-step
Use other sources you find online or in text books to complete
your accounting review
11. CLO:
-Prepare Budgeted Income statements in good form
12. Tutorials in your text are another name for chapters.
Tutorial numbers are found at the top of the page.
13. Complete week 1 assignments, review subjects and
Tutorial 1 and 2
start on
CLO:
Tutorial 1 and 2 which will accomplish
- Create, save and print worksheets.
-Understand absolute, relative and mixed cell
referencing.
- Format and align data.
- Delete, copy, move data contents.
- Create, sort and use database lists.
14. All Tutorial and Case Problem workbook files are
located at : www.course.com/np/office2007
Under Table of Contents in the left hand column
click on Excel 2007
The Student Data Files contains the files necessary to
complete the Tutorials and Case Problems.
15. Discuss the topic in WEEK 1
Discussion #1
16. Complete EXAM 1 and turn in under Assignments
before 11:59pm Saturday
2
06/11
EXAM 1 (100 points)
Microsoft Office
Familiarization
Tutorial 3
Complete text review subjects and Tutorial 3.
Work the Tutorials for your own mastery of the information
required to enable you to successfully complete the assigned
and graded Case Problems. The Tutorials are for your
benefit and are not to be turned in.
1. Tutorial 3 accomplishes CLO:
Prepare a personal
financial budget,
- Write formulas and use functions such as SUM,
MAX, MIN, AVERAGE,
IF, nested IFs, VLOOKUP, PMT
3
4
06/18
06/25
Tutorials 4
Complete Tutorials 4
Discussion #2
1.All Tutorial and Case Problem workbook files are
located at : www.course.com/np/office2007
Under Table of Contents in the left hand column
click on Excel 2007
The Student Data Files contains the files necessary to
complete the Tutorials and Case Problems and are
listed in the same order as the text.
Discuss the topic in WEEK 2
Complete EXAM 2 and turn in under Assignments
before 11:59pm Saturday
EXAM 2 (150 points)
Tutorials 5 & 6
Complete Tutorial 5 & 6
CASE PROBLEM #1
Case Problem #1 assignment is found in Tutorial 6, Case
Problem # 2
CLO: - Use database management tools such as
Filters, Subtotals, and Pivot Tables.
Review Budgeted Income Statements for a firm
with more than 1 revenue source and more than 1
item in the Cost of Goods Sold section.
5
07/02
EXAM 3 (150 Points)
6
07/09
Tutorials 7
Complete EXAM 3 and turn in under Assignments before
11:59pm Friday
Complete Tutorial 7
7
07/16
Tutorials 8 & 9
CASE PROBLEM #2
Tutorial 8 & 9
Complete Case Problem #2 assignment is found in Tutorial 9,
Case Problem 3.
8
07/23
Tutorial 10
Tutorial 10
CLO:
- Work with multiple worksheets. - Use
database management functions such as DSUM,
DMAX, DMIN,
DAVERAGE, DCOUNT, and DCOUNTA
07/30
FINAL (300 Points)
Complete FINAL EXAM and turn in under Assignments before
11:59pm Tuesday, July 31, 2012.
The exam will consist of a detailed budgeted Income
Statement for a merchandising firm with more than on
Revenue stream and a separate Cost of Goods Sold for each
Revenue stream for a period of at least 12 months
COURSE AND UNIVERSITY PROCEDURES AND POLICIES
9.0 Drop Policy
If you discover that you need to drop this class, you must go to the Records Office
and ask for the necessary paperwork. Professors cannot drop students; this is
always the responsibility of the student. The record’s office will provide a
deadline for which the form must be returned, completed and signed. Once you
return the signed form to the records office and wait 24 hours, you must go into
DuckTrax and confirm that you are no longer enrolled. Should you still be
enrolled, FOLLOW-UP with the records office immediately? You are to attend
class until the procedure is complete to avoid penalty for absence. Should you
miss the deadline or fail to follow the procedure, you will receive an F in the
course.
10.0 Academic Integrity
:
Texas A&M University - Central Texas expects all students to maintain high
standards of personal and scholarly conduct. Students guilty of academic
dishonestly are subject to disciplinary action. Academic dishonesty includes, but
is not limited to, cheating on an examination or other academic work, plagiarism,
collusion, and the abuse of resource materials. The faculty member is responsible
for initiating action for each case of academic dishonestly. More information can
be found at www.tamuct.org/studentconduct.
11.0 Disability Support Services
It is the policy of Texas A&M University-Central Texas to comply with the
Americans with Disability Act. If you have or believe you have a disability, may
wish to self-identify. You can do so by providing documentation to the Academic
Support Programs Coordinator. Students are encouraged to seek information
about accommodations to help assure success in this class. Please contact Ryan
Thompson at (254) 519-5796 or Main Building Room 114. Additional
information can be found at http://www.TAMUCT.org/StudentAffairs .
12.0 Smarthinking
:
Online tutoring platform that enables TAMU-CT students to log-in and receive
FREE online tutoring and writing support. This tool provides tutoring in
Mathematics, Writing, General and Organic Chemistry, Physics, Biology,
Introduction to Human Anatomy and Physiology, Accounting, Economics,
Introductory Finance, Spanish, and Statistics.
Students will have access to Smarthinking after 5:00pm on the 4th class day.
Students may gain access by going to smarthinking.com and entering in their
University Student ID as their username and Birthday (mmddyyyy) as their
password. Once you log-in, you have the option to change your log-in
information. If you have difficulties contact Student Affairs at 254-519-572110.
13.0 Library Services
:
Information literacy focuses on research skills which prepare individuals to live
and work in an information-centered society. Librarians will work with students
in the development of critical reasoning, ethical use of information, and the
appropriate use of secondary research techniques. Help may include, yet is not
limited to: exploration of information resources such as library collections and
services, identification of subject databases and scholarly journals, and execution
of effective search strategies. Library Resources are outlined and accessed at.
http://www.tarleton.edu/centraltexas/departments/library/
14.0
Any instructor policies related to absence, grading, etc.
This is an online course and there should not be any missed assignments unless there
is an emergency or deployment.
If you are scheduled for a deployment notify the instructor so that proper preparations can be
made to allow you to complete the course.
If you miss an assignment due to an emergency contact the instructor immediately, within
three days of the miss, to ask for an excused assignment.
Assignments can be turned in early so you should plan your work schedule so that you may
turn in your assignment.
Waiting until the last moment to complete your assignment will result in problems with
computers, work schedule, or other unforeseen circumstance for which there will be no
excuse.
15.0
The Operation of the Online Course and Being an Online Student
Online learning requires students to be very self-disciplined, be sure you understand and are
prepared to comply with all required class assignments and deadlines. For this course, the
Weekly Assignment are posted in the syllabus and on Blackboard with due dates controlled by
the submission dates on Blackboard. Submissions are to be made on Blackboard in the
associated Assignment drop box before the due date.
You must be self motivated, very disciplined, and an excellent planner of your time to
complete an online course with satisfactory results.
You should log on to Blackboard daily to ensure that you are not missing an assignment or a
change to an assignment.
Assignments will be due before 11:59 pm, Blackboard time Friday, of the week assigned. If you
miss the submission time and date you will be charged a 20% penalty for a late submission of
less than 24 hours after the due date. Submissions later than 24 hours after the due date will not
be accepted and will earn a grade of zero.
15.1 COURSE COMMUNICATIONS Please practice good communication skills. You
must utilize proper communication skills while searching for a job and then during your
entire career. Remember that Blackboard communication and emails are communication in
proper format. We will practice formal business communication emails so that you will
develop good habits. A poor email to a superior in business results a poor impression. Start
out every email with the name of the person you are emailing and close with your name.
Utilize spelling and grammar check to help you write better. I will return email unanswered
unless you use proper English writing skills.
Begin Subject of Emails with Course number, ACC 301-130 so that I can identify your class.
16.0 Instructor’s Personal Statement
The skills that you acquire in this course will benefit you your entire career. Spreadsheet skills
are utilized every day in most business.
My grading is strict and fair. You must pay attention to all instructions for the exams and case
problems.
If you have any questions please communicate with me. You may send an email, visit during my
office hours or telephone during office hours.
This is a rewarding course. If you keep up with the assignments you will enjoy the learning
environment and the material covered.
The Tutorials are not graded put you must accomplish them to be able to work the Case
Problems and complete the exams.
I have practiced as a CPA for over 30 years and have used, and continue to use, spreadsheets on
a regular basis to help my clients understand their business, the budgeting process, and how to
measure their operations form their projected budgets.
Let us all have a great semester.