ACCT 140
Introduction to General Ledger
P
Fall 2013
Wednesdays, 6:30 p.m. – 9:15 p.m.
R O G R A M
O F
S
T U D Y
Instructor:
Christopher Neu, MBA
Telephone: (812) 482-1600
E-mail: cneu@myvu.vinu.edu (my preferred communication medium)
Text. You will need the following text:
Slater, Jeffrey, 12th Ed., College Accounting, Pearson/Prentice Hall, ISBN: 0-13-277206-X.
Workbooks which accompany this text: chapters 1 – 13 book, chapters 14 – 25 book.
Catalog Course Description. This course focuses on the basics of accounting and the inventory
transactions of a business. Topics covered will be inventory costing, physical count, consignment,
internal controls, reports, journalizing and posting transactions. 1 credit hour.
Equipment/Materials. A basic calculator will be needed in addition to pencils and paper.
Policies.
 Attendance—Please come to class on time. Missing class for any reason will be regarded as an
absence. I take attendance because your success in this course demands that you be in class (from
beginning to end). Late attendance will be counted as an absence unless the instructor is notified
at the end of the current class period. After a student has missed the second scheduled class, the
process of administratively withdrawing the student from class, as per the VU–Jasper catalog, will
be initiated. Telephone messages left with VU–Jasper administrative staff with the subject being
your non-attendance will result in a reduced class participation mark. If you feel it is necessary to
communicate the reason that you missed or will miss class, please send me an e-mail.
 Tests—Each student must take the tests at the scheduled times. Make up tests will be scheduled
only with prior permission of the instructor.
 Class Procedure—Individual study and preparation outside of class is vital for your success. The
lectures will focus on major points introduced in the text. If you have read and are familiar with
the assigned chapter before the lecture, this will greatly assist you in understanding the lecture.
After the lecture, you should study your notes and review the chapter. Since this class meets only
once each week and the instructor is an adjunct faculty member, a portion of the class period will
be reserved for individual instruction.
 Student Commitments—Each student is expected to (1) read, study, and understand the assigned
chapter; (2) be able to answer all questions and terms at the end of each chapter; and (3) work all
assignments and be prepared to present their solution.
Grading. For this course, a variety of grades will be taken.
Assignments/Projects/Participation
Exams/Quizzes
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50%
50%
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See Schedule/Each class
See Schedule/Passim
I basically adhere to a straight percentile grading scale.
89 – 87 B+
79 – 77 C+
100 – 92 A
86 – 83 B
76 – 70 C
91 – 90 A– 82 – 80 B–
69 – 60 D
59 – 0 F
Assignments. Questions and projects at the end of the chapters in the textbook make up this
requirement. Students will be expected to orally discuss and submit written analyses of the material
individually. These assignments are designed to strengthen and clarify student’s understanding of
specific tools and topics. The collection of assignments will be passim. Assignments come due at the
beginning of class on the date the chapter is covered (see Schedule). Students are encouraged to submit
assignments prior to the date due as a safeguard if they know they will be unable to attend class; late
assignments will be accepted with a grade of zero. Class participation is a vital component of the
overall “Assignments” grade.
 Academic Resources. A number of resources exist, both online and on-campus, to assist you in
completing acceptable written material.
 Academic Support Center, VUJC New Classroom Building:
M=8 am – 6:30 pm; T=9 am – 6:30 pm; W=8 am – 4:30 pm; R=11:30 a.m. – 3:30 p.m.
Quizzes. Quizzes will be unannounced and, when administered, will cover the chapter assigned to
review that day and may cover previously discussed topics. These will occur at the start of class with
no opportunities to “make up” any missed quizzes due to tardiness or an absence. The purpose of
the quizzes is to stimulate attendance and ensure students are keeping up with the assigned readings.
Examinations. Exams will require close reading and study. Exam content will be mostly objective.
Participation. I expect you to read carefully all chapters and assignments and to participate fully in
class discussion. Failure to participate in class discussions, group work, or questions/projects will
result in a reduced class participation mark.
Schedule. The schedule that follows is tentative in every way. We will adhere as closely as possible to
this timeline.
August
20 Class overview; Chapter 1
 Exercises – all, p. 32-33, and Problems Set A p.33-34, due the following Wednesday
27 Chapter 1
Chapter 2
September
3
 Exercises – all, p. 68-70, and Problems Set A, p.70-72, due the following Wednesday
MID-TERM EXAM I
Chapter 3
 Exercises – all, p. 108-111 and Problems Set A, p. 112-113 due the following Wednesday
10 Chapter 3; Mini-practice set review – Chapter 5; Final exam review
17 FINAL EXAM
 Mini-practice Set comes due this evening.
Note: This document is subject to change at the discretion of the instructor.
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