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PRINCIPLES OF ACCOUNTING I Bachelors Degree in Financial Management ACT 211 Breyer State University Instructor: Catherine Moriarty, MS SYLLABUS COURSE OVERVIEW: Principles of Accounting I is designed to introduce you to the practical application of accounting principles and to the process of analyzing and computing business costs. This is one of the primary managerial duties anyone in administration will encounter and you should acquire learning that translates to specific business activities related to management, such as budgeting, product costing, cost management, allocating support-service costs, cost estimation, and cost-related decision making. TIME FRAME: This is a five-semester hour course. This course is allotted ten weeks of time. You must complete all of the requirements for the course successfully by the end of the ten-week period. The first day of week one will begin the day that you register for the course, or the day which you notify me that your textbook has arrived and you are ready to begin your studies. Please be cognizant of the time frame. It is rare that extensions of time are permitted, unless you have good justification. Upon successful completion of this course, you will be awarded five semester hours of credit. TEXTBOOK: There is one (1) required texbook for this course. Book 1: Accounting: What the Numbers Mean. David Marshall, Wayne McManus, and Daniel Viele. New York, NY: McGraw-Hill Higher Education. ISBN # 73011215.
EXAMINATIONS: There will be two exams (one mid-term and one final). The format of the tests will be primarily multiple-choice but this is up to me and may be changed and will cover the material that has been presented up to that point. Specifics of exam length and coverage will be dealt with prior to the exam dates. The exams will be completed no later than the last day of the week on week five and ten respectively. A). Exam one will cover fifty items and will end
with chapter 10. Hint: Exams will be taken online and graded by computer. The best way to prepare for exams is to read all assignments and to prepare for all assignments ahead of time. The easiest way to make a poor grade on an exam is to get behind and stay behind early. Also please note, exams are comprised primarily of multiple-choice questions so the answer is there. Make sure that if a question has a choice of two of the above, all of the above, or none of the above, you answer carefully and completely. Questions are not meant to be confusing, but read them carefully, looking closely at questions that say "not". GRADES AND DISTRIBUTION: There are 700 total points available for the class. 1). First seven assignments 60 points each GRADING: The grading scale for this course is as follows: 90-100% = A WRITTEN ASSIGNMENTS: There will be several written assignments for this class. The material that shall be covered will come directly from the readings in the text. The readings will be of specified length and should be properly documented. This class will take ten weeks to complete. At the end of week one, two, three, four, six, seven, eight, and nine there will be a written assignment due. At the end of the fifth and tenth week, there will be no written assignment due because of the exams. This is done to help you. You may take the exam anytime after the assignment for week three and seven respectively, but you cannot start the written assignment for the next half of the class until the exam is taken. As previously mentioned, this class has a range of length. It could last eight weeks up to but not over ten weeks. Each of the written assignments with the exception of the last one should be approximately four to five pages in length (double spaced) and cover the material as presented in the book. I would expect the last assignment to be much longer and to be done properly and adequately. All assignments are due no later than the week they are given and no earlier than the week they are given as well. Grammar is also very important. Please make sure that all assignments would be presentable as if in a business situation. In your work, take the perspective that I am the president of your company and the reports are meant to be used in our business. Please be consistent with documentation. Questions concerning the assignments should be sent to me immediately when class starts and if they arise during the course, as soon as possible. INSTRUCTOR AVAILABILITY: Upon registration, you will receive my e-mail address. Please e-mail me any questions. That is why I am here. I will do everything to help you as much as possible. Please do not wait until the end of the class to try to get help. It will be too late. Anytime your grade falls below C, I will try to contact you about it. If I do not, please do not hesitate to contact me through e-mail. ATTENDANCE REQUIREMENTS AND SUBMISSION DEADLINES: You must submit all assignments on time. Other interactions are encouraged, but not necessary. Late assignments will result in point deductions for the written assignments. Late exams will only be allowed to be remade if you have an excuse that was excused before the exam. Warnings are given about exams prior to the beginning of the class. It is in the best interest of anyone wanting to "miss" an exam to get an excuse from me or to take the exam just prior to the due date to ensure no problems. Interactions may be made with me through "chat rooms" during the class. These are not required, but can be set up. E-mail usually is the easiest method to work with me on material and the message boards. These appointments need to be made early and preparation is key here. Please ask questions early and often. INFORMATION: If you have any questions regarding this program, you may contact the instructor at moriartyc@bellsouth.net .
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