ࡱ> %` #bjbj"x"x #P@@!ddd$999P9<:M;;LF<F<F<8>8>8>ǤLLLLLL$NL?>>"??L<F<LAAA?F<8F<LA?LAAnDLDF<;  Gw9?D&ElL0MD,Q@QDQdDl8>"Z>Ar>>8>8>8>LLyA|8>8>8>M????',/d ,/L INSTRUCTOR: Ms. Rhonda Rodriguez, MBA, CPA Email:  HYPERLINK "mailto:rhonda.rodriguez@91Ƶ.edu" rhonda.rodriguez@91Ƶ.edu Office: Sage Hall-Rm 2016 Office Hours (T-6:00PM-7:00PM) (W 5:15PM 6:15PM ) and by appointment 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 100 pts. each = 300 Ten homework assignments @ 10 pts. each; lowest dropped = 100 Three quizzes @ 50 pts. Each = 150 Chapter Reading Quizzes 10 @ 10 pts each = 100 Class Attendance and Participation = 50 Total points possible 700 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. Reading quizzes will be given before each Chapter to keep you accountable. They cannot be made up. 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. 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 DAY DATEAGENDADESCRIPTIONTuesday1/20/09INTRODUCTIONHELLO- Introduction to AccountingThursday1/22/09Chapter 1Tuesday1/27/09Chapter 1Thursday1/29/09Chapter 2Business Transactions & Accounting EquationTuesday2/3/09CHAPTER 2ANALYZING TRANSACTIONSThursday2/5/09CHAPTER 2PART 2Tuesday2/10/09CHAPTER 3ADJUSTING PROCESSHW#1 DUEThursday2/12/09CHAPTER 3ADJUSITNG PROCESSTuesday2/17/09CHAPTER 3ADJUSTING PROCESSThursday2/19/09CHAPTER 4COMPLETING THE ACCOUNTING CYCLETuesday2/24/09QUIZ #1HW#2 DUEThursday2/26/09CHAPTER 4COMPLETING THE ACCOUNTING CYCLETuesday3/3/09CHAPTER 4COMPLETING THE ACCOUNTNG CYCLEThursday3/5/09CHAPTER 5ACCOUNTING FOR MERCHANDISING BUSINESSHW#3 DUETuesday3/10/09CHAPTER 5ACCOUNTING FOR MERCHANDSING BUSINESSThursday3/12/09CHAPTER 5ACCOUNTING FOR A MERCHANDSIE BUSINESSTuesday3/17/09MIDTERMHW#4 DUEThursday3/19/09CHAPTER 6INVENTORIESMonday-Friday3/23/09 to 3/28/09Spring BreakSpring BreakSpring BreakTuesday3/31/09Chapter 6InventoriesThursday4/02/09CHAPTER 7INTERNAL CONTROL AND CASHHW#5 DUETuesday4/07/09Chapter7Thursday4/09/09Quiz #2Tuesday4/14/09CHAPTER 8RECEIVABLESHW#6 Thursday4/16/09CHAPTER 8RECEIVABLESTuesday4/24/09CHAPTER 9FIXED ASSETSThursday4/26/09CHAPTER 9FIXED ASSETSHW#7 DUE-Tuesday5/7/09CHAPTER 10CURRENT LIABILITIESThursday5/9/09Quiz #3 and ReviewHW#8 DUE Tuesday5/12/09FINAL EXAMFINAL EXAM 10:30am -12:30pmTuesday5/12/09FINAL EXAM  FINAL EXAM 4:00pm 6:00pm 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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