Course Syllabus

Accounting 201 Syllabus

Much of the information in this syllabus is also contained elsewhere within areas of this Canvas course.

Instructor Contact Information:  Clifford Frederickson CPA, clifford.fredrickson@ghc.edu, 360.319.3593, Office Hours M-F 12 Noon to 1 PM, or by special arrangement.

 

Course description:  A foundation course for accounting program students and students planning to transfer to a four-year institution. The theory and practice of financial accounting are introduced and developed. Involves the measuring of business income and expenses, the accounting cycle, merchandising transactions, the sole proprietorship form of business organization and the relationship and preparation of the accounting statements. Includes emphasis on the accounting for current assets, property, plant and equipment. 5 lecture hours. Satisfies specified elective requirement for the AA degree.

 

Credit:  5

Prerequisites:   Recommended Preparation: CIS 102 .Prerequisites: MATH 098 or placement in MATH& 107 or higher. Completion of ENGL 095 or placement in ENGL& 101 or instructor permission.

 

Co-requisites:  None

 

Students will learn to:

Interpret and use financial statements.

Define ethics and describe the ethical responsibilities of accounting

Explain the importance of business transactions and accounting measurement.

Identify and use the typical elements in a manual accounting system

Record and summarize business transactions

Measure business income

Describe how general ledger and spreadsheet software are used in accounting

 

 

Course Resources/Textbooks/Websites:   Needles/Powers/Crosson Principles of Accounting, 12th Edition, www.cengagenow.com, with CengageNow access card obtained from the Grays Harbor College Bookstore, this access card should be part of your textbook purchase.  Important!

Academic Integrity:  All forms of cheating, falsification, and plagiarism are against the rules of this course and of Grays Harbor College.  Students who are unsure of what constitutes academic dishonesty are responsible for asking the instructor for clarification.  Instances of intentional academic dishonesty will be dealt with severely.

Disabilities:  Students who have documented disabilities that require accommodations in compliance with the Americans with Disabilities Act should contact the Disability Support Service coordinator as well as your instructor, that is me, in order to ensure that together we create an optimal environment for educational achievement.

Teaching/Learning methods:

This class represents an alternative method of teaching and learning Accounting. While will be using the Internet to communicate, our goal is to maintain as much of the traditional experience of the classroom as is possible. Therefore, the course objectives, course schedule and assessment criteria are, as much as possible in this online format, the same as a face-to-face Accounting class.  At the same time, we want to take advantage of the convenience, flexibility and added resources that the technology offers. That means that you will be able to read, work problems, ask questions, and provide comments according to your own time schedule, consistent with the time requirements that I will establish. And, because we will be using the World Wide Web, Discussion Forum postings and Email to communicate, we can take field trips to various accounting, corporate and business related web sites, which should bring some of the textbook material into the real world!

 

Comfort Level with Technology

 

It is important that you have some basic computer skills and a comfort level with this technology to succeed in this class. If you are going to take this class, I expect that you are able to use your computer to copy and paste text, save and use files in a variety of common formats, open and send file attachments, use an Internet browser, as well as email. Also, I expect that you have reliable Internet access wherever you are throughout the course. Microsoft Word and Excel are the two pieces of software that you will be working with, and you need to be working with in order to submit your homework to me. If you are using different software, especially when submitting homework assignments to me, you will need to send me a sample file(s) in order for me to determine if I can open and read the file(s). If I cannot read it (your files), I cannot grade you work. This is IMPORTANT. Furthermore, I expect that you are using anti virus software to protect your files as well as those who receive your messages. If you are comfortable with the technology requirements, you can concentrate on accounting, and not your computer!

 

Grading system:

Student achievement of the course objectives will be assessed by a variety of instruments, including objective testing, completion of written homework problems and discussion questions, participation in class discussions and written analysis of cases.

Exam and Homework Policy: NO EXAM MAKEUPS WILL BE ALLOWED unless instructor receives sufficient notice and adequate reasons prior to scheduled exam.

Specific homework problems and other assignments will be assigned periodically throughout the course, usually at the beginning of each week. The assigned homework is the minimum that you should prepare to successfully complete this course. Homework assignment due dates will be listed in the Assignments page for each week.

NO LATE HOMEWORK ASSIGNMENTS WILL BE ACCEPTED for any reason without prior approval from the instructor.If you know that you will need more time on an assignment, please contact me BEFORE THE ASSIGNMENT IS DUE so we can discuss the situation. Homework assignments will be graded on the bases of quality of presentation, completeness, and accuracy.

Classroom Discussions and Participation: Classroom discussions and your active participation in class activities and exercises are integral parts of the learning process. Your questions, and your responses to the questions of others, reveal the quality of your efforts and the depth of your understanding. Accordingly, grade points will be earned based on your consistent and quality participation in those discussions. At a minimum, you should be actively participating at least three times weekly, and should be checking in with the class on a daily basis.

Grades: Points will be earned as follows:

Decimal grades will be assigned to grade points earned according to the Accounting Department Decimal Grading Table, which follows:

Percentage of Total Points	Decimal Grade	Letter Grade Equivalent
95 - 100%	4.0	A
94 - 90	3.7	A -
89 - 87	3.3	B+
86 - 83	3.0	B
82 - 80	2.7	B-
79 - 77	2.3	C+
76 - 73	2.0	C
72 - 70	1.7	C-
69 - 67	1.3	D+
66 - 63	1.0	D
62 - 60	0.7	D -
Score < 60%	0.0	No Credit

 

Course schedule: 

Principles of Accounting #201
Course Schedule

Tuesday January 5^th thru Wednesday January 13^th:  Chapter 1

Wednesday January 13^th thru Thursday January 21^st:   Chapter 2

Thursday January 21^st thru Friday January 29^th:  Chapter 3

Exam #1 - Saturday January 30^th thru Sunday January 31^st

Monday February 1^st thru Monday February 8^th:  Chapter 4

Monday February 8^th thru Tuesday February 16^th:  Chapter 5

Tuesday February 16^th thru Wednesday February 24^th:  Chapter 6

Exam #2 - Thursday February 25^th thru Friday February 26^th

Saturday February 27^th thru Saturday March 5^th:  Chapter 7

Saturday March 5^th  thru Sunday March 13^th:  Chapter 8

Sunday March 13^th thru Monday March 21^st:  Chapter 9

FINAL EXAM - Tuesday March 22^nd thru Thursday March 24^th

 

 

 “W” day information as follows:

W Day, the final day to officially withdraw from a course, is the Thursday of the seventh week. This quarter that will be Thursday, February 18^th, 2016.  Students who do not withdraw by that date will receive the grades they have earned, regardless of whether they are attending the course or completing the work. Students who are considering withdrawal are strongly advised to consult with the instructor, advisor and financial aid prior to withdrawing. The only withdrawals allowed after W Day are complete withdrawals from all courses.