SYLLABUS

OFFICE HOURS: Please feel free to contact me via Instant Message anytime you see me logged in.

TEXTBOOK: Accounting, 6th edition, Horngren, Harrison, and Bamber, Prentice Hall, 2005

CATALOG DESCRIPTION: This course is an introduction to accounting theory and practice with an emphasis on accounting for assets. The complete accounting cycle is presented and end-of-period financial reports are prepared.

1. The student will be able to apply the generally accepted accounting principles and techniques to the process of analyzing and recording financial data. (Academic Outcomes: Critical Thinking, Communication)

2. The student will be able to prepare the end of period financial statements for service and merchandising enterprises. (Academic Outcomes: Critical Thinking, Communication, Computational Skills)

3. The student will be able to account for assets and current liabilities in greater depth. (Academic Outcomes: Communication, Critical Thinking, Computational Skills)

COURSE REQUIREMENTS: You will be expected to (A) master the concepts presented in the text, (B) perform successfully on the tests and quizzes, (C) turn in all assignments in good accounting form, and (D) participate on the discussion board.

1. Read the chapter in the text carefully paying particular attention to the illustrations and demonstration problems. Then log on to the course.

4. Compare your answers with the solutions in the “Questions and Exercises” presentation. If you have any questions, post them to the Discussion Board. (Do not be afraid, no one will think you are stupid; this is a beginning course. In fact, it is quite likely someone else in class has a similar question, so you might be helping others as well.)

5. If you understand the material in 4. above, do the problems. Problems are more comprehensive than exercises and quick studies. It is your responsibility to question that which you do not understand.

To be successful in your study of accounting, you will need to allocate between 12 and 15 hours a week to read, complete the homework, and study.

(B) TESTS: Four major exams will be given. Each exam is of equal weight. With the exception of the final exam, tests will usually consist of short problems. The final exam is entirely multiple choice and is comprehensive. Exams are taken in the test center in Fallston Hall. They will be available over a three day period of time. (See calendar for specific dates) If you are unable to take the exam at that time, you must notify me before the 3-day period lapses. Alternative exams will be given only if you have written verification of an excusable absence. Alternative exams are longer, more difficult, and frequently of a different format than the original exam. This is only fair to the students who have taken the exam at its scheduled time. Once I have graded the exams, I will post the solutions and send your exams to you. Make sure the college has your correct address.

QUIZZES: You will take an online quiz after each chapter. These are usually multiple choice questions. Quizzes are timed, so you must know the material well. You will not have time to check the book for answers. Quizzes may not be made up. Once the completion date has expired, the quiz will not be available to you. Quizzes are averaged together and will equal one test grade. The lowest quiz grade will be is dropped when computing the average.

(C) GRADED ASSIGNMENTS: You will submit various assignments for grading during the semester. Consider these to be professional reports. They are to be done on a computer in either Word or Excel and must be done in good accounting form. I will grade them for accuracy and professional presentation. Use examples in the book to guide you. Some features of good accounting form are listed below:

· Use single and double lines correctly. Excel spreadsheets enable proper presentation of ruled lines by using "borders".

· All numbers to be added or subtracted must be written directly under one another.

· Include your name in the text of the document you send. Homework assignments have specific due dates. I deduct three points per day for late assignments. I normally grade the assignments within 72 hours of the due date.

Once I grade the homework, you can view any comments or corrections in the same module used to submit the homework.

(D) PARTICIPATION in the Open Forum: Your contribution to class via comments, questions, and problem solutions is regarded as an essential part of this course. We will use the Open Forum for this purpose. The quality of class participation will be come a consideration in determining the final course grade if you are on the border between two grade levels. You may earn up to 10 bonus points for meaningful participation such as posing a particularly thoughtful question or answering someone else's question well.

A calendar is provided for you in WebCT. Due dates for all graded activities are included on the calendar.

Percent	GRADE
90 – 100 % of available points	A
80 – 89%	B
70 – 79%	C
60 – 69 %	D
Below 60%	F

COURSE POLICIES:
HCC students are bound by the academic policies outlined in the most current HCC Catalog. It is the student’s responsibility to review these policies prior to the start of each semester.

Academic Dishonesty: The attempt of any student to present as his or her own work that which he or she has not produced is regarded as a serious offense. Students are considered to have cheated if they copy the work of another during an examination or turn in a paper or an assignment written, in whole or part, by someone else. Students are guilty of plagiarism, intentional or not, if they copy materials from books, magazines, or other sources or if they paraphrase ideas from such sources without acknowledging them. Students guilty of or assisting others in, either cheating or plagiarism on an assignment, quiz, or examination may receive a grade of F for the assignment involved and, at the discretion of the instructor, may receive a grade of F for the course. This includes incidents that occur in the Test and Assessment Center.

Disability Support Services: HCC is committed to serving students who have documented physical, learning, psychological, or other disabilities. Students who have a disability are responsible for contacting Disability Support Services at 410-836-4402 to discuss their needs for accommodations. All information shared with Disability Support Services will be held in confidence.

Exams - 100 points each	400
Quiz average	100
Graded Assignments	180