Principles of Accounting 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.
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.
There
is one (1) required textbook 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.
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.
B). Exam two will cover fifty items and will cover from chapter
11 to chapter 21.
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. 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".
There
are 700 total points available for the class.
1). First seven assignments 60 points each
2). Mid-term exam 100 total points
3). Final exam 100 total points
4). Last assignment 80 total points
90-100% = A
80-89% = B
70-79% = C
Below 70% = Fail
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.
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.
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.
If
you have any questions regarding this program, you may contact the instructor at moriartyc@bellsouth.net
.
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