Central Baptist College
Course Syllabus
ACC2300 Accounting Principles I
SEMESTER: PACE Fall 2015 Block 2
Dates: August 17th thru September 21st 2014, Mondays 6-10pm
COURSE LOCATION: Conway Campus Watkins 301
ALL STUDENTS ARE REQUIRED TO READ AND HAVE A THOROUGH UNDERSTANDING OF THE SYLLABUS. ANY QUESTIONS OR CONCERNS NEED TO BE ADDRESSED TO THE INSTRUCTOR.
CENTRAL BAPTIST COLLEGE
PACE & ONLINE STUDIES
Instructor: Chad Linn
Work/Daytime Phone: 501.352.2996
Cell Phone: 501.352.2996 (Call or Text)
Office Location: Watkins PACE Office 2nd Floor
E-Mail:
A. COURSE DESCRIPTION
The course is an introduction to financial accounting; double entry accounting, journal entries, financial statements and the accounting cycle. Prerequisite – sophomore classification or permission of instructor.
B. REQUIRED RESOURCES
Warren, Reeve, Duchac, Accounting, 25th Edition, South-Western, Cengage Learning, 2014.
ISBN: 978-1-133-60760-1
Access to CengageNOW for the above text and my course on Cengage.
ISBN: 978-1-285-42186-5
NOTE: There are multiple ways to purchase the text and CengageNOW. For example, you could purchase a used text for, maybe, $10 or less on Amazon and then purchase CengageNOW separately. Or, you can bundle a text with CengageNOW. Check the Cengage website for multiple options.
Also, your purchase of CengageNOW for Principles I should be good for Principles II as well. It has been in the past.
C. ADDITIONAL MATERIALS FOR LEARNING
1. Computer with Microsoft Office software
2. Reliable Internet access
D. COURSE OBJECTIVES
1. Understand the accounting equation and double entry accounting system.
2. Learn how to account for and journalize various transactions.
3. Understand the presentation and objective of each financial statement in financial reporting.
4. Learn each step of the accounting cycle and how to prepare adjusting and closing entries.
E. COURSE OUTLINE – refer to CengageNOW for assignment due dates
1. Week One
1.1 Introduction
1.2 Analyzing and Recording Transactions
1.3 Adjusting Entries
2. Week Two
2.1 Completing the Accounting Cycle
2.2. Accounting Systems
2.3 Accounting for Merchandising Businesses
3. Week Three
3.1 Accounting for Inventory
3.2 Sarbanes and Internal Control
3.3 Accounting for Receivables
No class for Labor Day Week of September 7 thru 11
4. Week Four
4.1 Accounting for Fixed Assets
4.2 Accounting for Intangible Assests
4.3 Accounting for Current Liabilities
4.4 Payroll
5. Week Five
5.1 More Payroll and Conclusion
F. COURSE EVALUATION
4 Exams (100 pts each) 400 pts
4 Homeworks (25 pts ea.) 100 pts
Quizzes (10 pts each) 100 pts.
Total 600 pts
SCALE
A=90-100%
B=80-89%
C=70-79%
D=60-69%
F =59 and below
G. CLASSROOM REQUIREMENTS
Class Participation/ Etiquette: Be ready for class. Have the homework assigned from the previous class completed prior to the current class beginning. Be ready to ask questions about that homework during class. Read the material for the current class prior to class beginning. The nature of this material is such that you will not be able to guess your way to a C or B grade.
Internet and software: You must have continuous access to a working and dependable Internet provider. You must have a computer with access to CengageNOW. I will assign work in CengageNOW and grade it there. You will probably need access to Microsoft Office products.
H. STUDENT EXPECTATIONS
Webstudy: As for completing assignments, exams, quizzes, CengageNOW will substitute for WebStudy in this course. We will do all we can in one location; CengageNow. There may be some powerpoint and/or lecture material for you to access in WebStudy.
If you have technical problems with WebStudy, please contact the IT Department by e-mailing .
Attendance and Participation: Your attendance and participation are important means for the instructor to assess your skills, quality of thought, and growth as a student. The attendance policy and procedures are described below. When applicable, requirements for your participation in WebStudy discussion are important for both your learning and your instructor’s evaluation of your progress in the course. It is the student’s responsibility to login to WebStudy regularly to check assignments.
Assignments: Pay close and timely attention to reading assignments and other assigned work posted in the syllabus and WebStudy. Throughout the five-week course, you will need to submit various assignments. If you have any questions regarding these requirements, please contact your instructor or the PACE and Online Studies Department. You are also responsible for preparing assigned readings carefully by the date listed on the schedule as well as completing tests projects and other assignments by the date listed.
Technology: The use of laptops and tablets is permitted in class for classroom purposes only. Students using these devices in any other manner during the class period will be asked to put the device away and will no longer be permitted the use of the device. Texting is permitted only during class breaks. Any student texting during instruction will be asked to leave the class and will receive an absence for that class session. If you are expecting an important phone call during class, please inform your instructor ahead of time.
I. CENTRAL BAPTIST COLLEGE POLICIES AND PROCEDURES
Credit Hour Justification: PACE and online courses earn one semester hour credit for 45 hours of academic activity.This activity may include but is not limited to the following:real-time lecturing (in class or via Zoom), online learning tutorials, projects, forum discussions, preparation required for students to engage in the course, and assignments used for the assessment of student learning.
E-MAIL Communications: Appropriate professional communication is a critical skill set to develop. As a student in this class, all email correspondence regarding this class must be sent from your WebStudy email address. Each email must contain an appropriate, descriptive subject line – do not leave it blank – do not send a new email dealing with a new topic using an old email “string”. Instructors are to respond within a 24-48 hour window, if the correspondence is sent on a weekend or holiday, responses may be answered afterwards. Please contact your instructor or the PACE and Online Studies Department if you have questions.
Academic Honor Code
As our mission statement indicates, Central Baptist College is committed to transforming lives through education that integrates Christian faith and academic excellence in a Christ-centered environment. To achieve this aim, we must act with honor and integrity; therefore, we hold ourselves accountable. We will refrain from all academic fraud. We will not misrepresent our work, help others to cheat, or receive unauthorized aid on a test or other assignment. We will endeavor to reflect the excellence of Christ in all we say and do.
Arrangements for Students with Disabilities: It is the policy of CBC to accommodate students with disabilities, pursuant to federal and state law. Any student with a disability who needs an accommodation should contact Paula Bender, Disability Support Services Coordinator. Her office is located in the Student Services Office located in the Mabee Building. Mrs. Bender’s email address is , and her telephone number is (501) 205-8926.
*Please contact Mrs. Bender prior to the start of the course if you need any accommodations.
Harassment Policy: It is CBC’s policy that all personnel have the right to work and/or study in an environment free from illegal discrimination including all types of harassment. Please familiarize yourself with Harassment Policy on pages 13-15 of the Student Handbook.
Withdrawing from the Course: Students who wish to withdraw from the course must complete the withdrawal process. This process starts with the CBC website. You will need to go to the PACE section of the website followed by Forms. You will need to fill out the PACE withdraw form in its entirety. Ceasing to attend class does not constitute a withdrawal from the course. Students who do not properly withdraw from the course will receive a failing grade.
Attendance Policy: Regular attendance in the virtual classroom is expected throughout the course for every student. All students are required to complete an initial Course Checklist by 11:59pm CST of the 3rd day of the course. Each student is also expected to actively participate by submitting an academic assignment (such as participating in a discussion board post, an examination, written paper or project) in the course within the first 7 days of the course. Those who do not complete the check list and fail to actively participate within the initial 7-days of the course will be administratively withdrawn from the course and receive a “W” with 50% tuition reversal for the applicable online course. Each instructor reserves the right to administratively withdraw students who do not participate in the course within a reasonable timeframe after this initial 7-day period.
Students who are attending class on campus are allowed no more than one absence per 5 week Professional Adult College Education (PACE) course. Any student who misses more than one class meeting will be administratively withdrawn from the course and a grade of “WP” or “WF” will be assigned by the instructor. No absences are allowed for classes with fewer than 5 class meetings. NOTE: This is CBC policy; please do not ask for an exception.
The Central Baptist College refund policy for on-campus PACE classes is as follows:
-Up to the close of business the day of the first class meeting
· “W” will be posted on the transcript
· Full tuition reversal
· Course fee will be refunded
-After the first class meeting and before the second class meeting
· “W” will be posted on the transcript
· 50% reversal of tuition
· Course fee is non-refundable
-After the second class meeting,before the fourth class meeting
· “W” will be posted on the transcript
· No tuition reversal
· Course fee is non-refundable
-After the fourth class meeting, before the fifth class meeting
· “WP” or “WF” will be assigned by the instructor and posted on the transcript
· No tuition reversal
· Course fee is non-transferable
The Central Baptist College refund policy for Online courses is as follows:
-Prior to start of the course
· “W” will be posted on the transcript
· Full tuition reversal
· Course fee will be refunded
-Up to day 7 of the course
· “W” will be posted on the transcript
· 50% tuition reversal
· Course fee is non-refundable
-Days 8 -14 of the course
· “W” will be posted on the transcript
· No tuition reversal
· Course fee is non-refundable
-After day 14 of the course
· “WF” or “WP” will be assigned by the instructor
· No tuition reversal
· Course fee is non-refundable
Students please remember to take the anonymous online course evaluation during week five. If you have any questions or concerns about the PACE and Online Studies evaluation, please contact the PACE Department.
Late Work: I will not take any late work. You will not do well if you do not keep up.
This syllabus is an outline and is subject to change.
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