ࡱ> %` $bjbj #F̟̟sddd$...P.</@00L111333J@L@L@L@L@L@L@$Bh Ep@d322"33p@11@6663181J@63J@668L810 .48>9 @0@8,E4E8Ed8d336*3 63S333p@p@5^333@3333d%,,@ INSTRUCTOR: Ms. Rhonda Rodriguez, MBA, CPA Email: corods@comcast.net  HYPERLINK "mailto:rhonda.rodriguez@91Ƶ.edu" rhonda.rodriguez@91Ƶ.edu Office: Sage Hall Office Hours: MW 4:45 5:45 PM Phone 970-988-8846 COURSE DESCRIPTION This course introduces the student to accounting principles: accumulation, measurement and evaluation of accounting data. Topics include internal controls, financial statement analysis and interpretation, and use of spreadsheets in accounting applications. LEARNING OBJECTIVES Students successfully completing the course will be able to: Analyze and record business economic events, define and use accounting and business terminology Record transactions for merchandising businesses, including current asset, plant asset, current liabilities and long-term liabilities Account for income through receivables, inventories and cash Record transactions to issue common stock, repurchase common stock, and declare and pay dividends. Understand the different forms of businesses, including proprietorships, partnerships and corporations Prepare an income statement, retained earnings statement and balance sheet for a corporation TEXT AND MATERIALS Warren & Reeve, "Financial & Managerial Accounting," 2007 Edition 9E, Thomson South-Western Publishing. Accompanying work papers and study guide are optional. Students will also need Scantron forms, a calculator and access to Microsoft Excel and Word. GRADING Points are earned as follows: Two exams (midterm & final) at 60 pts. each = 120 Nine homework assignments @ 10 pts. each; lowest dropped = 90 Three quizzes @ 20 pts. Each = 60 One paper and presentation = 100 Class Attendance and Participation = 30 Total points possible 400 GRADING WILL BE AS FOLLOWS: A93-100B83-85C73-75D63-65A-90-92B-80-82C-69-72D-59-62B+86-89C+76-79D+66-68F<59 HOMEWORK Homework assignments will be emailed, posted on website and/or distributed in class, and are due on the date indicated in the accompanying schedule of activities. The homework assignments contain problems and short answer questions. Homework assignments will be reviewed in class on the date due; no late homework will be accepted for any reason. In addition to these assignments, I will cover the exercises/problems scheduled on Activities Schedule as part of the lecture; it is my experience that students who have completed these problems before they are reviewed in class score higher on tests. QUIZZES Three quizzes containing approximately 20-25 objective and shortanswer questions will be administered; each quiz covers two or three chapters. No makeups are allowed. EXAMINATIONS There are two examinations: one midterm and the final examination. The examinations consist primarily of problems similar to those worked in class or in the homework assignments, and are graded on a partial credit basis. Additionally, each examination contains at least one short essay question. Possible topics for the essay question will be discussed in class. The essays will be graded primarily for content; however, grammar, punctuation, and spelling will be considered a part of the grade assigned. ATTENDANCE AND PARTICIPATION Students will be graded on attendance and participation. Basic attendance is graded at the C+ level and participation increases this to the B and A levels. Participation includes volunteering and answering when called upon. Students are expected to conduct themselves with respect for their fellow students and the instructor. PAPER AND PRESENTATION The paper will be a 1 page summary on a current event topic that pertains to a financial accounting topic. You will be required to do a 5 to 7 min presentation on this topic in conjunction with the paper. More to follow on this as the class progresses. CELL PHONES AND CALCULATORS Cell phones must be set to Off. If you are expecting an urgent call you may set it to Vibrate and leave the classroom to answer the call. Text messaging is not allowed and cell phones shall not be visible during class at any time. Calculators must be able to do addition, subtraction, multiplication and division. Programmable calculators are not allowed on quizzes or exams. ACADEMIC INTEGRITY In accordance with CSU Channel Islands policy on academic integrity, students who submit the work of others as their own (plagiarize), cheat on quizzes or exams, help other students plagiarize or cheat, or commit other acts of academic dishonesty will receive appropriate academic penalties, up to and including failing the course. STUDENTS WITH DISABLITIES Upon identifying themselves to the instructor and the University, students with disabilities will receive reasonable accommodation for learning and evaluation. SCHEDULE OF ACTIVITIES DAYDATEAGENDADESCRIPTIONMONDAYAUGUST 25INTRODUCTION CHAPTER 1HELLO- Introduction to AccountingWEDNESDAYAUGUST 27NO CLASSMONDAYSEPTEMBER 1HOLIDAYNO CLASSWEDNESDAYSEPTEMBER 3Chapter 1Business Transactions & Accounting EquationMONDAYSEPTEMBER 8CHAPTER 2ANALYZING TRANSACTIONSWEDNESDAYSEPTEM BER 10CHAPTER 2PART 2MONDAYSEPTEMBER 15CHAPTER 3ADJUSTING PROCESSHW#1 DUEWEDNESDAYSEPTEMBER 17CHAPTER 3ADJUSITNG PROCESSMONDAYSEPTEMBER 22CHAPTER 3ADJUSTING PROCESSALTERNATE FORMATWEDNESDAYSEPTEMBER 24CHAPTER 4COMPLETING THE ACCOUNTING CYCLEALTERNATE FORMATMONDAYSEPTEMBER 29QUIZ #1HW#2 DUEWEDNESDAYOCTOBER 1CHAPTER 4COMPLETING THE ACCOUNTING CYCLEMONDAYOCTOBER 6CHAPTER 4COMPLETING THE ACCOUNTNG CYCLEWEDNESDAYOCTOBER 8CHAPTER 5ACCOUNTING FOR MERCHANDISING BUSINESSHW#3 DUEMONDAYOCTOBER 13CHAPTER 5ACCOUNTING FOR MERCHANDSING BUSINESSWEDNESDAYOCTOBER 15CHAPTER 5ACCOUNTING FOR A MERCHANDSIE BUSINESSMONDAYOCTOBER 20MIDTERMHW#4 DUEWEDNESDAYOCTOBER 22CHAPTER 6INVENTORIESMONDAYOCTOBER 27CHAPTER 6INVENTORIESWEDNESDAYNOV 3CHAPTER 7INTERNAL CONTROL AND CASHHW#5 DUEMONDAYNOV 10NO CLASS-HOLIDAYWEDNESDAYNOV 12CHAPTER 7INTERNAL CONTROL AND CASHMONDAYNOV 17CHAPTER 8RECEIVABLESHW#6 DUE-QUIZ#2WEDNESDAYNOV 19CHAPTER 8RECEIVABLESMONDAYNOV 24CHAPTER 9FIXED ASSETSHW#7 DUEWEDNESDAYNOV 26CHAPTER 9FIXED ASSETSMONDAYDEC 1CHAPTER 10CURRENT LIABILITIESHW#8 DUE Quiz #3WEDNESDAYDEC 3CHAPTER 10CURRENT LIABILITIESMONDAYDEC 8-7:30PM CLASSFINAL EXAM 7-9PM WRITTEN FINAL & CLASS PRESENTATIONSWEDNESDAYDEC 10-6:00PM CLASSFINAL EXAM 7-9PMSAME AS ABOVE The above scheduled activities may be adjusted should some chapters prove to be simpler or more difficult than anticipated. Any changes in homework or exam dates will be announced in advance and other problems may be assigned for in-class work if time permits. No make-up quizzes or examinations are allowed. THIS SYLLABUS IS NOT A CONTRACT AND THE INSTRUCTOR RESERVES THE RIGHT TO CHANGE IT AT ANY TIME.     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