VINCENNES UNIVERSITY
COMMON COURSE OUTLINE
AND
COURSE SYLLABUS
Course Title: Introduction to General Ledger
Course Number: ACCT140
Credit Hours: 1 Hour
Distribution of Contact Hours: 1 Lecture Hour
Fall 2013
Christopher Neu, MBA
(812) 482-1600
cneu@myvu.vinu.edu
I.
Course Catalog Description
ACCT 140 Introduction to General Ledger This course focuses on the basics of accounting transactions for a
business. Topics covered will journalizing and posting transactions, internal controls, and financial statements.
This course is intended for Accounting majors. 1 lecture hour.
II.
Course Designation
This course is a:
 Major program course
III.
VU Liberal Education Outcomes met by this course:

IV.
Apply quantitative reasoning and a variety of numeric data to solve problems in a variety of
disciplines.
UCC/State Outcomes met by this course:
3. Quantitative Reasoning
3.1. Interpret information that has been presented in mathematical form (e.g. with
functions, equations, graphs, diagrams, tables, words, geometric figures).
3.2. Represent information/data in mathematical form as appropriate (e.g. with functions,
equations, graphs, diagrams, tables, words, geometric figures).
3.3. Demonstrate skill in carrying out mathematical (e.g. algebraic, geometric, logical, statistical)
procedures flexibly, accurately, and efficiently to solve problems.
V.
Course Outcomes
Students who complete this course:
Understand basic accounting methods of recording, classifying, and presenting useful information derived from
transactions and events affecting the business enterprise
2. Understand the components of basic financial statements
1.
VI.
Course Content
In this course, students will be expected to:
1.
2.
3.
4.
5.
6.
VII.
Analyze and record business transactions.
Classify accounts.
Record the accounts' normal debit/credit balances.
Journalize transactions using a general journal.
Post transactions to a general ledger.
Prepare the basic financial statements.
Course Text and Materials Policy
The current edition of:
College Accounting, A Practical Approach by Jeffrey Slater, Prentice Hall,
VIII. Course Grading Policy
A
AB+
B
= 92% percent
= 90-91 percent
= 88-89 percent
= 82-87 percent
BC+
C
D
F
IX.
= 80-81 percent
= 78-79 percent
= 70-77 percent
= 60-69 percent
= 59 percent or less
Course Policies
(1) Vincennes University Attendance policy
The Vincennes University policy is premised upon the notion that students will attend all sessions of the
classes in which they are enrolled. This policy supports Vincennes University's philosophy that students
benefit most from the people and facilities provided by the citizens of Indiana through proper and
adequate class attendance. Consequently, missing class for any reason will be regarded as an absence.
When absences result from an approved and required University activity, they will not be counted against
a student, and the work missed may be made up.
Vincennes University believes that students who participate in University-sponsored activities and
faculty-developed field trips must develop habits of attendance consistent with such participation, or
voluntarily refrain from such participation. For whatever reason an absence occurs, the student is
responsible for the work missed.
(2) Make-up work and late work
Make up tests will be given only in cases of emergency. The student must request a makeup test and
complete it before the next class session. With good cause and adequate notice, an early exam may be
given. Only official excuses will be accepted for a makeup exam and it will be given at the
convenience/coordination of the instructor. An unexcused absence on the day of an exam will result in a
20% penalty on the test score. Any uncoordinated, unexcused, missed exam will result in a score of 0
for that exam.
(3) Use of electronic devices in class
Computing resources may not be used for illegal or disruptive purposes. Examples include:
a. Unauthorized copying or use of copyrighted material.
b. Destruction of or damage to hardware, software or data belonging to Vincennes University or other
users.
c. Disruption or unauthorized monitoring of electronic communications.
d. Harassment of other users.
e. The accidental or intentional introduction of a destructive program, such as a "virus," can have serious
consequences. Users should be aware of the threat of viruses on networks and in public labs and use
adequate protection against spreading them to their own machines. Both freeware and commercial antiviral programs are available from various sources. Any attempt to compromise the university computer
security systems will not be tolerated. Computing resources shall be used in accordance with the high
ethical standards of the university community. Examples of unethical use which also may involve
illegality include:
a. Violations of computer system security.
b. Unauthorized use of computer accounts, files, and data which do not belong to the user.
c. Unauthorized use of access codes assigned to others.
d. Intentional use of computer telecommunication facilities in ways that impede the computing activities
of others.
e. Academic dishonesty (plagiarism, cheating). In cases of cheating and plagiarism, the result will
be the grade of an “F” for the course. All episodes of plagiarism or cheating will be reported to the
Director of Student Services, which could lead to further disciplinary action against the student.
f. Violation of software license agreements.
g. Violation of network usage.
h. Violation of another user's privacy.
ALL CELL PHONES, IPODS, BLACKBERRYS, ETC. MUST BE TURNED OFF DURING
CLASS. IF YOU HAVE AN EMERGENCY SITUTION, PLEASE ADVISE THE INSTRUCTOR
BEFORE CLASS.
(4) Instructor’s Academic Dishonesty Policy/Statement
Academic dishonesty includes plagiarism, cheating, submitting another person's material as one's own,
or doing work for which another person will receive academic credit. The benchmarks of any great
college are directly related to standards of academic endeavor on the part of both teacher and student. It is
in this relationship that truth and honesty are recognized as fundamental to a university community. The
University expects students to adhere to these principles and in so doing to foster the ideals for which the
University was founded. Put simply, this means that the student will do his/her own academic work.
For violations under this section, the professor will notify the department chairperson and the division
dean in writing of the circumstances if any punitive action is taken. The student shall have the right of
appeal of the professor's decision per the Student Grievance Policy. The alternatives for action by the
professor may include, but not be limited to, failing grade of the assignment, or the course, or the
withdrawal from the course. The student will also be referred to the Dean of Students, who will
determine appropriate disciplinary action in keeping with procedures used in the handling of other types
of student conduct situations.
(5) Disabilities Statement:
“Vincennes University complies with the requirements set forth by the Americans with Disabilities Act
(ADA) and Section 504 of the Rehabilitation Act to assure the rights of individuals with disabilities to
fair non-discriminatory treatment. Students with psychological, physical, sensory, communicative and/or
learning disabilities should contact the Office of Disability Services as soon as possible after admission to
VU. The student will be required to provide copies of medical or psychometric evaluations that
document the presence of a disability on the student’s level of functioning in order to determine the type
of accommodations which will be needed. It is the student’s responsibility to notify the instructor
immediately once (s)he has been approved for academic accommodations because of a disability, have
emergency medical information, or if (s)he needs special arrangements in case the building must be
evacuated.” (This statement was developed and approved by the University Office of Disability Services.
The office is located at the south entrance to Vigo Hall. The phone number is (812)-888-4501. Jasper
Campus students may contact the director of students services at (812)-481-5905.
(6) Standard of Student Behavior
The University Standard of Student Behavior can be found in the current University Catalog and applies
to all students enrolled in this course. Students need to be aware that violations of the University
Standard of Student Behavior may result in some form of disciplinary action.
(7) Content/Schedule change statement
The schedules and procedures in this course as outline in this syllabus are subject to change at the
instructor’s discretion.
X.
Instructional Methodologies/Activities/Grading Specifics
Read the assigned chapter PRIOR to attending class. Complete all required assignments by due date.
Participate in all class activities and contribute to class discussions. Assignments will include end of the
chapter exercises and problems. There will also be an assigned project. Assignments will be given at
the end of each class according to progress during the class session. If a student is absent, it is the
student’s responsibility to study the material that was covered during the missed class session and to
obtain the homework assignment that is due for the next class session. The student may obtain that
information from the instructor or another student in the class. Instructional methods will include:
demonstration, discussion, individualized instruction, student teams, and problem solving during the class
sessions. If the student needs help understanding the material, please contact the instructor immediately!!
We also have FREE tutoring services at the Academic Skills Center.
LATE ASSIGNMENTS WILL BE ACCEPTED AT A REDUCED GRADE
1. Turn in a copy of your assignment to instructor on or before due date. Keep a copy for yourself
because you will need it for review in class. Assignments are graded on correctness, completeness,
legibility, and amount of effort expended.
2. When absent, the student is expected to get assignments to the instructor before the next class. You
can always scan and email it to me or drop it by my office
3. Or leave assignment at the administrative office to give to me.
4. Mail assignment to instructor at the Jasper Campus address.
5. Make-up tests will be given only in cases of emergency. The student must request a makeup test
and complete it before the next class.
6. If a student is absent more than ONE class during the 5 week course, the instructor may drop
the student from the course.
HOMEWORK AND PROBLEM SOLVING ARE ESSENTIAL TO THE STUDENTS’ SUCCESS
IN THIS COURSE (Please review grade allocation)
With good cause and adequate notice, an early exam may be given. Only official excuses will be
accepted for a makeup exam which will be completed at the convenience of the instructor within one
week of absence. Any uncoordinated, unexcused missed exam will result in a score of 0 for that
exam.
COURSE GRADING AND EVALUATION PRACTICES:
See percentage scale listed above.
Grades will be calculated according to successful course work according to the points listed below:
Exams
Project
Hwk
Quizzes
Total
70 points
50 points
50 points
30 points
200 points
TEXTBOOK/WORKBOOKS REQUIRED
College Accounting, A Practical Approach by Jeffrey Slater, 12th edition, Prentice Hall,
ISBN, Chapters 1-25 978-0-13-277206-8
2 Workbooks 1) Chapters 1 - 13
2) Chapters 14 - 25
SUPPLEMENTAL MATERIALS:
Pencils/eraser and NOTEBOOK
Calculator (basic functions) PLEASE BRING YOUR CALCULATOR TO EVERY CLASS
XI.
Tentative Course Calendar/Schedule/Assignments
THIS COURSE COVERS CHAPTER 1, 2, AND 3. ALSO THE MINI PRACTICE SET
FROM CHAPTER 5.
Week 1 – Introductions, chapter 1
Week 2 – Chapters 1 and 2
Week 3 – Chapters 2 and 3
Week 4 – Chapter 3 and mini-practice set review from chapter 5
Week 5 – Final Exam
Assignments/Problems will be announced at the end of each class period according to
the progress during the class session.
NOTE: THIS COURSE OUTLINE AND SYLLABUS ARE SUBJECT TO
CHANGE. THE STUDENT IS RESPONSIBLE FOR ALL CHANGES
ANNOUNCED IN CLASS.