| Course
Information |
| Course
Description: |
This is the first course in a
two-course sequence covering the basic principles of accounting. This
course is fully transferable. In this course, the basic principles of
analyzing transactions, recording them in a general journal, posting them
to the general ledger, and preparing the basic financial statements. |
| Course
Objectives: |
Upon completion of this course the
student should be able to begin to appreciate the role that accounting
plays in the day-to-day operation of a business and:
A. Correctly analyze business transactions and determine how a transaction
impacts the basic accounting equation.
B. Record individual transactions in the general journal as well as
special journals
C. Post transactions to the general ledger accounts.
D. Prepare a trial balance.
E. Prepare each of the basic financial statements.
F. Prepare a post-closing trial balance.
G. Use basic accounting information to compute ratios and other indicators
of financial performance.
H. Begin to use financial information to make informed decisions about a
business. |
| Prerequisites
and Corequisites: |
Students should have the reading
and writing skills appropriate and expected of college level students.
In addition, students should possess basic math skills including the
ability to solve simple algebraic equations.
Also, students must have a basic
ability to navigate on the web and conduct searches using various search
engines as well as some experience with e-mail |
| Specific
Course Requirements: |
The student will benefit from a
basic background in the American history.
While this course will not
require mastery over any specific software, the student will need to be
able to navigate on the web. |
| Textbooks,
Supplementary Materials, Hardware and Software Requirements |
| Required
Textbooks: |
Please visit the Virtual Bookstore
to obtain current textbook information for this course:
http://rodp.bkstr.com |
| Supplementary
Materials: |
|
| Hardware
Requirements: |
See
RODP
Minimum Requirements |
| Software
Requirements: |
See
RODP
Minimum Requirements |
| Assessment
and Grading |
| Testing
Procedures: |
There
are four proctored tests as well as online quizzes that are required. See
the grading procedures below for details. |
| Grading
Procedure: |
Proctored Tests:
This semester we will have four proctored tests. Check with your
instructor immediately to find out what alternatives are available for
proctoring. These four tests will count 60 % of your final grade
Quizzes:
At the end of each lecture, there is a quiz that is already posted
inside of WebCt. You must score a 90 or above on each quiz before taking
the test covering the materials covered by the quizzes. The quizzes
count 20% of your final grade. The quizzes are difficult. You can take
them as many times as necessary until you achieve a score of 90 or
above.
Participation in Conferences:
You are expected to participate on a regular basis in the conferencing
system. Regular participation is defined as posting at least twice a
week and contributing to the various discussions. Simple "I agree" or "I
disagree" posts are not considered as valid participations.
Your level of participation will determine 10% of your grade.
Homework:
Homework assignments and solutions are posted inside the Web site.
Completing Homework on a timely basis will count 10% of your final
grade. |
| Grading
Scale: |
100 - 90 = A
89 - 80 = B
79 - 70 = C
69 - 65 = D
below 65 = F |
| Assignments
and Participation |
| Assignments
and Projects: |
All assignments are posted inside
the course itself in WebCT |
| Class
Participation: |
Students are expected to log onto
the system at least twice a week. This is a college level accounting
course. It is as rigorous as a traditional classroom course. You should
expect to spend from three to six hours a week working on the materials.
In some instances, it may take you a bit longer.
You are also expected to actively
participate in the conferencing system. Questions will be posted on a
regular basis. You may either answer the question or reply to one of
your colleague's answers. Participation is not a simple yes or no or I
agree or disagree. |
| Punctuality: |
You should turn in homework and
take tests on a timely basis. Quizzes that are post4ed in WebCT are to
completed prior to taking the written tests over the materials covered
by a given section of the course. |
| Course
Ground Rules |
|
Participation is required,
Expected to communicate with other students in team projects, Learn how
to navigate in WebCt, Keep abreast of course announcements, Use the
assigned college or university e-mail address as opposed a personal
e-mail address, Address technical problems immediately, Observe course
netiquette at all times. |
| Guidelines
for Communications |
| Email: |
Always include a subject line.
Remember without facial expressions some comments may be taken the wrong
way. Be careful in wording your emails. Use of emoticons might be
helpful in some cases.
Use standard fonts.
Do not send large attachments without permission.
Special formatting such as centering, audio messages, tables, html, etc.
should be avoided unless necessary to complete an assignment or other
communication.
Respect the privacy of other class members.
Never, never post your address or phone number to e-mail, the discussion
forum, or the chat system |
| Discussion
Groups: |
Review the discussion threads
thoroughly before entering the discussion. Be a lurker then a
discussant.
Try to maintain threads by using the "Reply" button rather starting a
new topic.
Do not make insulting or inflammatory statements to other members of the
discussion group. Be respectful of other's ideas.
Be patient and read the comments of other group members thoroughly
before entering your remarks.
Be cooperative with group leaders in completing assigned tasks.
Be positive and constructive in group discussions.
Respond in a thoughtful and timely manner. |
| Chat: |
Introduce yourself to the other
learners in the chat session.
Be polite. Choose your words carefully. Do not use derogatory
statements.
Be concise in responding to others in the chat session.
Be prepared to open the chat session at the scheduled time.
Be constructive in your comments and suggestions. |
|
Web Resources: |
|
|
Library
|
|
The
Tennessee Board of Regents Virtual Library is available
to all students enrolled in the Regents Degree Program. Links
to library materials (such as electronic journals, databases,
interlibrary loans, digital reserves, dictionaries, encyclopedias, maps,
and librarian support) and Internet resources needed by learners to
complete online assignments and as background reading must be included
in all courses. |
|
Students
With Disabilities
|
|
Qualified students with
disabilities will be provided reasonable and necessary academic
accommodations if determined eligible by the appropriate disability
services staff at their home institution. Prior to granting disability
accommodations in this course, the instructor must receive written
verification of a student's eligibility for specific accommodations from
the disability services staff at the home institution. It is the student's
responsibility to initiate contact with their home institution's
disability services staff and to follow the established procedures for
having the accommodation notice sent to the instructor. |
|
Syllabus
Changes
|
|
The
instructor reserves the right to make changes as necessary to this
syllabus. If changes are necessitated during the term of the course, the
instructor will immediately notify students of such changes both by
individual email communication and posting both notification and nature
of change(s) on the course bulletin board. |
