SYLLABUS
PRINCIPLES OF
ACCOUNTING —ACC 120–HH2
INSTRUCTOR: Ms.
Cynthia McKoy OFFICE:
Building: ITC/Room 114
Business Department CLASS DAY/HOUR: M–F/7:55–9:30
WEB SITE: http://www.bladen.cc.nc.us TTH/2:00–3:00
HOME PHONE: 910.866.4402 VOICE MAIL: 910.879.5639
EMAIL: cmckoy@bladen.cc.nc.us
CREDIT: 3 Semester Hours/4 Contact Hours PREREQUISITE: None
COURSE DESCRIPTION:
This course introduces business decision–making accounting information
systems. Emphasis is placed on analyzing, summarizing, reporting, and
interpreting financial information. Upon completion, students should be able to
prepare financial statements, understand the role of financial information in
decision–making and address ethical considerations. This course has been approved to satisfy the Comprehensive Articulation
Agreement pre–major and/or elective course requirement. This course is also available
through the Virtual Learning Community (VLC).
TEXTBOOK:
RESOURCES:
Working
Papers for above text.
SOFTWARE:
Supplied
as needed
SUPPLIES:
Calculator
(Required), Notebook, Pencils, Pens (Erasable–ok)
COMPUTERS:
Supplied
as needed
POINTS EVALUATION:
Category Percentage
Tests (5)............................... ....... 50%
Final..................................... ....... 20%
Problem Assignments............ ....... 20%
Attendance............................... __10%
Total..................................... ...... 100%
Note: Pop
Tests and Quizzes will be averaged into the appropriate category. You are
expected to keep up with the assignments and turn them in on time. Late work
is worth 0 POINTS. Exception: Circumstances that are beyond the student’s
control will be discussed with the instructor on a case-by-case basis. Please
notify the instructor immediately if an uncontrollable circumstance occurs.
****ABSENCES/TARDIES***
Attendance is required. FOR EACH ABSENCE, 1 POINT
PER OCCURRENCE WILL BE DEDUCTED FROM THE Applicable Grade. FOR TARDIES OR
LEAVING EARLY, 1 POINT PER 3 OCCURRENCES WILL BE DEDUCTED FROM THE
APPLICABLE GRADE. Exception:
Circumstances that are beyond the student’s control will be discussed
with the instructor on a case-by-case basis. Please notify the instructor
immediately if an uncontrollable circumstance occurs.
GRADING SCALE:
A.......... 93–100
B............ 85–92
C............ 77–84
D........... 69–76
F................ <69
COURSE
MANAGEMENT:
Students will be expected to follow the Bladen County
School Code of Conduct Handbook and will be held accountable to
ATTENDANCE POLICY:
See page 54 of
DISABILITY POLICY:
Students with special needs related to a diagnosed
disability should contact Tommy Rains (910.879.5570.; trains@bladencc.edu) in student services
for assistance.
|
CHAPTER |
SUBJECT |
DUE DATE |
|
1 |
Introduction to Accounting & Business |
|
|
2 |
Analyzing Transactions |
|
|
3 |
The Matching Concept & the Adjusting Process |
|
|
4 |
Completing the Accounting Cycle |
|
|
5 |
Accounting for the Merchandising Businesses |
|
|
6 |
Accounting Systems, Internal Controls, and Cash |
|
|
7 |
Receivables |
|
|
8 |
Inventories |
|
|
9 |
Fixed Assets and Intangible Assets |
|
|
10 |
Current Liabilities |
|
|
11 |
Corporations:
Organizations, Capital Stock Transactions, and Dividends |
|
|
12 |
Income Taxes, Unusual Income Items, and Investments
in Stocks |
|
|
13 |
Bonds Payable and Investments in Bonds |
|
|
FINAL |
|
|
This is the schedule that would normally be covered in
16 weeks. We will cover this information in 8 weeks. You must do homework, be
active in class, and complete problems in order to be successful in this class.