Prin of Accounting I - Curt Holman
Blackboard - Instructions and link to Web-enhanced features
Books - Textbook requirements for this course
Calendar - Estimated quarter progress
Class Competencies - Link to class competencies.
Class Description - Brief class description
Course Progression - Clerk - Link to course progression for Clerk program
Course Progression - Paraprofessional - Link to course progression for Paraprofessional program
Course Progression - Specialist - Link to course progression for Specialist program
Exams - Planned exam dates
Grading - Grading scale and weight
Help - Link to publisher's extra online help for various topics
Homework - Specific due dates
Practice Exams - Link to practice exams
Syllabus - Course syllabus detail
Syllabus
- Prin of Accounting I - ACCT& 201 (5
credits)
Quarter:
Spring 2010
Instructor:
Class Schedule: M-F; (8:00
8:55), Room H311
Telephone:
425-235-7870
E-mail:
cholman@rtc.edu
Web
Page: http://www.rtc.edu/instruction/Accounting/welcome_page.htm
Office Hours:
Room H309 (7:30A-8:00A; 2:30P-3:00P)
Text:
1. College Accounting, 8th Edition,
Houghton
Mifflin McQuaig, Bille
2. Intro to Principles of Accounting I, Chapter Outlines 8th
edition, by Curt Holman
or can be found/downloaded through
http://media.waol.org/7671/Financial+14-20-Spr-10.docx .
Other
Materials: Pencils and eraser.
OBJECTIVE:
A continuation of skills learned in ACC 110, students develop additional skills in recording transactions to specific areas of accounting including: accounts receivable, inventories, plant and equipment, asset valuation, notes receivable and notes payable and recording stock, cash dividends and stock dividends. This is an intermediate course in accounting. There will also be emphasis on calculating and recording payroll. Prerequisites: Placement into ACCT& 201 or completion of ACCT 110 with a 2.0 GPA or higher.
MAKEUP POLICY:
Missed
Assignments - only under special circumstances. Not automatically
permitted.
Missed Exams - the general rule is
"no", I want you to focus on the future, not the past.
MISSING TIME: It
is a student's responsibility to find out from other students what
information or assignments were "missed" and if necessary to create
a "catch up" plan. For Financial Aid purposes,
some attendances can be made up (see your instructor) . Attendance may
be taken at anytime during the period. If you come in late or leave early, it
is your responsibility to immediately notify your instructor on that day.
TIMELINESS: Being
on time is important on the job and in this class. Not only is tardiness
disruptive to the classroom, the skills and habits you develop now will
directly affect your future employability. The two most commonly asked
questions by potential employers concern attendance and attitude!
DISABILITY: If you are a student that has a mental or
physical disability that substantially limits your ability to learn, it is
recommended that you contact the Special Populations counselor in Student
Services, Bldg I Room 225. The information acquired during a visit with the
Special Populations Counselor is confidential and could be used to help you
succeed in your program.
INTERNET ASSIGNMENTS:
This course will have on-line quizzes, homework
checks & tests. You will need to log in to Moodle and then select
your course.
Logging In:
From the
Accounting web page select the specific link Moodle.
Follow the
instructions to log in.
OTHER: Food
or drink
not allowed, Cell phones and beepers turn off, no smoking.
CODE
OF CONDUCT
As much as possible, you will be treated as though you are an
employee; therefore, our expectations are that you conduct yourself in a
professional manner. Unprofessional, inappropriate and disruptive behavior
will not be allowed.
EXAMPLES OF INAPPROPRIATE
AND/OR DISRUPTIVE BEHAVIOR:
CONSEQUENCES
OF DISRUPTIVE BEHAVIOR:
Consequences* of disruptive behavior can be, but is not limited to:
* refer to student handbook
1. Understand the use of reversing entries and prepare reversing entries.
2. Prepare all required journal entries and compute valuation of accounts receivable in accordance with GAAP.
3. Prepare all required general journal entries relating to notes payable and receivable in accordance with GAAP.
4. Compute the ending and cost of goods sold using various methods in accordance with GAAP.
5. Compute the cost and periodic depreciation expense of fixed assets in accordance with GAAP.
6. Prepare all required general journal entries and financial statement for a partnership in accordance with GAAP.
7. Prepare all required general journal entries relating to issuing stock, cash dividends, and stock dividends.
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Grading Standards |
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Description |
Percent of Grade |
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Chapter Exams |
80% |
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Homework |
10% |
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Exam Previews/Quizzes |
10% |
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Grades |
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Letter |
Percentage |
Decimal |
Letter |
Percentage |
||||
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4.0 |
A |
98.0% and over |
1.9 |
C- |
73.0% but less than 74.0% |
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3.9 |
A |
94.0% but less than 98.0% |
1.8 |
C- |
72.0% but less than 73.0% |
|||
|
3.8 |
A- |
93.0% but less than 94.0% |
1.7 |
C- |
71.0% but less than 72.0% |
|||
|
3.7 |
A- |
92.0% but less than 93.0% |
1.6 |
C- |
70.5% but less than 71.0% |
|||
|
3.6 |
A- |
91.0% but less than 92.0% |
1.5 |
C- |
70.0% but less than 70.5% |
|||
|
3.5 |
A- |
90.0% but less than 91.0% |
1.4 |
D+ |
69.0% but less than 70.0% |
|||
|
3.4 |
B+ |
89.0% but less than 90.0% |
1.3 |
D+ |
68.0% but less than 69.0% |
|||
|
3.3 |
B+ |
88.0% but less than 89.0% |
1.2 |
D+ |
67.0% but less than 68.0% |
|||
|
3.2 |
B+ |
87.0% but less than 88.0% |
1.1 |
D |
65.0% but less than 67.0% |
|||
|
3.1 |
B |
86.0% but less than 87.0% |
1.0 |
D |
64.0% but less than 65.0% |
|||
|
3.0 |
B |
85.0% but less than 86.0% |
0.9 |
D- |
62.0% but less than 64.0% |
|||
|
2.9 |
B |
84.0% but less than 85.0% |
0.8 |
D- |
61.0% but less than 62.0% |
|||
|
2.8 |
B- |
83.0% but less than 84.0% |
0.7 |
D- |
60.0% but less than 61.0% |
|||
|
2.7 |
B- |
82.0% but less than 83.0% |
0.0 |
F |
less than 60.0% |
|||
|
2.6 |
B- |
81.0% but less than 82.0% |
||||||
|
2.5 |
B- |
80.0% but less than 81.0% |
||||||
|
2.4 |
C+ |
79.0% but less than 80.0% |
||||||
|
2.3 |
C+ |
78.0% but less than 79.0% |
||||||
|
2.2 |
C+ |
77.0% but less than 78.0% |
||||||
|
2.1 |
C |
75.0% but less than 77.0% |
||||||
|
2.0 |
C |
74.0% but less than 75.0% |
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Spring Quarter 2010 Prin of Accounting I
The following calendar of events is an approximation only and may be changed at any time.
All assignments (Exercises and Problems) listed in your course outline text are due when assigned or at the end of the chapter (whichever is sooner).
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Week |
Monday |
Tuesday |
Wednesday |
Thursday |
Friday |
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#1 4/5- |
Orientation, Moodle, Syllabus Read Ch 14 |
Reversing Entries |
Ch 14-continued |
Ch 14-discounts |
Ch 14-renewals |
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#2 4/12- |
Ch 14-YE adjustment |
Ch 14 - the register |
Ch 14 |
Practice |
Ch 15 |
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#3 4/19- |
Ch 15 - discounts |
Ch 15 contingent liabilities |
Extra |
Extra |
Extra |
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#4 4/26- |
Exam #2 Preview |
Exam #1 |
Exam #1 |
Ch 16-Begins |
Ch 16 allowance method |
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#5 5/3- |
Ch 16 Direct w/o method |
Ch16 - allowance, other methods |
Ch 16 big review problem |
Ch 17 - Inventories |
Ch 17 LIFO/FIFO |
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#6 5/10- |
Ch 17 - LCM |
Ch17 - comparisons |
Ch 17 perpetual |
Ch 17 more perpetual |
Extra |
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#7 5/17- |
Exam #2 preview |
Exam #2 |
Exam #2 |
Ch 18 - Begins |
Extra |
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#8 5/24- |
Ch 18 - methods |
Ch 18 units of activity |
Ch 18 inconvenient purchase dates |
Ch 18 trade ins |
Ch 18 more trades |
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#9 5/31- |
Holiday |
|
Ch 18 capitalize or not |
Ch 19 - Begins Ch 19 - Partnerships |
Ch 19 - Partnerships |
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#10 6/7- |
Ch 19 - Partnerships |
Ch 19 - Partnerships |
Ch 19 review problem day 1 |
Ch 19 review problem day 2 |
Corporations - Begins |
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#11 6/14- |
Ch 19 corporations |
Ch 19 corporations |
Ch 19 corporations |
Ratios |
Ratios |
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#12 6/21- |
Ratios |
Exam #3 Preview |
Finals Week Schedule |
Finals Week Schedule |
Finals Week Schedule |
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#13 6/28- |
Finals Week Schedule |
Finals Week 1/2 day for Student |
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