Syllabus (Tentative) for Introduction to Accounting – BSAD B53a ONLINE
Fall Semester 2014
Michael Ivey, Professor

Contact Information

Course Description:  Introduction to modern financial accounting theory and practice.  Analysis of financial transactions using the rules of double-entry bookkeeping.  Accounting cycle including adjusting entries, worksheet, the use of special journals, bank reconciliation, and the preparation of financial statements.

Text:  I am allowing you the choice to use either the new edition (21st) or the old (20th) which is WAY cheaper!.  There are some differences but if you follow the schedule assigned for your text, you should be able to see the differences and not be affected. 

Book CoverNEW EDITION:  College Accounting, 21st Edition Chapters 1 -27.  Heintz, James A., and Robert W. Parry, Southwestern College Publishing, 2014 ISBN:  9781285055411

 

OR

 

 

Book Cover 20 editionOLD EDITION:  College Accounting, 20th Edition Chapters 1 -27.  Heintz, James A., and Robert W. Parry, Southwestern College Publishing, 2011 ISBN-10: 0538745193  ISBN-13: 9780538745192 

 

 

 

Grading:   All assignments must be completed by the due date (Sundays at midnight) in order to receive full credit. Late assignments will be marked down 10% for each day (24-hour period including weekends and holidays) late. If you are unable to complete an assignment by the due date (e.g., in case of emergency), you must notify the instructor in advance to make the necessary arrangements.

Total points for the course will equal 800. The grading scale will be:

A = 800 - 716 
B = 715 - 636 
C = 635 -556
D = 555 - 476 

Student Learning Outcomes:  Upon successful completion of the course the student will be able to:

1.         define the fundamental accounting equation and its logical bookkeeping applications;

2.         describe basic accounting theory and practice as it relates to a service or retail type operation;

3.         perform routine bookkeeping duties;

4.         develop the income statement, balance sheet, and statement of owners equity;

5.         summarize stages of the accounting cycle;

6.         discuss specifics of bank accounts and cash funds;

7.         differentiate among various special journals;

8.         prepare, relate, and analyze financial statements for merchandising firms;

9.         define payroll accounting and distinguish between employee earnings, deductions and taxes.

Assignments from Text (300 Points Total)

All assignments and readings are due on Sundays at midnight the day BEFORE you take your test unless otherwise noted. You should plan on spending up to eight hours per week on this course (time in "class" and homework assignments). 

Testing (500 Points Total)

There will be a 50 question test after each section.  Tests will be objective in nature and are due on Sundays at midnight with the exception of the final which is due on the final Wednesday.  The tests will be automatically graded once you submit them, if you have questions or disagree with your score, please bring it to my attention immediately.  The tests are open for you to look at as many times as you like as long as you do not SUBMIT them for grading. They are open book for you to look up answers you are unsure.

Participation (Discussions)

Discussion Boards: You are not required to post messages, but this is the best place to get questions answered quickly.  I ask students to try to help each other out by answering other's questions or helpful hints on where they may have issues.  Please recognize that this is a "public" forum and clearly written communication is appreciated, including the use of spell check. Start by introducing yourself to the rest of the class, who knows who else may be taking it too!  Ask the forums how to do something if you are not sure and don't want to wait for me to respond (I do moderate the forums to be sure the answers are correct)

Attendance

All students enrolled in Distance Education courses must log in to the course(s) and complete any assignment(s) or other activities, to be determined by the instructor, that are required during the first week.   Students who fail to complete first-week assignments/activities within the instructor’s deadline will be dropped.

After the first week and during the time period before the final withdrawal date, “students are responsible for officially withdrawing from any class or classes in which they no longer wish to be enrolled,” as stated in the Bakersfield College Catalog.  (See the catalog section “Withdrawing from Classes” for additional details.)

The Bakersfield College “Attendance Policies: Class Attendance”  (see the BC catalog) states that “instructors may drop a student from a course when absences number the equivalent of two weeks  of class recorded from the first day of instruction.”  In the case of Distance Education, “absences” shall be defined as “non-participation.”  Instructors may drop students after the equivalent of two weeks of non-participation from the first day of class.  Non-participation shall be defined as, but is not limited to:

·         Not following the instructor’s participation guidelines as stated in the syllabus

·         Not submitting required assignments

·         Not contributing meaningful discussion in required chat rooms, discussion boards, or other online forums

·         Not participating in scheduled activities

·         Failure to communicate with the instructor as required

It should be noted that simply logging into the course, does not constitute participation.  Students must demonstrate that they are actively participating in the course by submitting required assignments, contributing to discussion forums, etc. as outlined above.

Students with disabilities who believe they may need accommodations in this class are encouraged to contact Disabled Student Programs & Services located at Student Services Building, 1st Floor, Counseling Center (661-395-4334), as soon as possible to better ensure such accommodations are implemented in a timely fashion.