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					  PRINCIPLES OF ACCOUNTING I
                                    ACCT 201
Fall 2009              M/T/W/Th/F              9:30-10:20a.m.              5 Credits


INSTRUCTOR
      Linda Lane
      Office Number –124
      Office Phone Number—758-1724
      Office Hours—10:30-11:20 M/T/W/Th/F


CATALOG DESCRIPTION
      Addresses the fundamentals of accounting theory and practice including: student
      of the accounting cycle, use of special journals, and use of accounting in
      management decisions.


TEXTBOOK
      Financial Accounting, Edition 23e, by Warren, Reeve, and Duchac

      Other Required Items: Jump drive, notebook to keep track of graded assignments,
      note cards for instructions, mechanical pencil, click eraser, and ruler


COURSE OBJECTIVES
            1. Analyze the affect of business transactions on the accounting equation.

            2. Prepare financial statements for a service enterprise and merchandising
               enterprise.

            3. Record entries into a double-entry accounting system.

            4. Analyze and record adjusting and closing entries.

            5. Prepare a bank reconciliation

            6. Calculate and record interest on notes.

            7. Determine the cost of inventory using FIFO, LIFO, Average Cost, Retail,
               and Gross Project methods.
CLASSROOM RULES
   1. All electronic communication devises must be turned off in the classroom.
      This includes cell phones, pagers, etc.

   2. Please contact Carol Bennett in Student Services if you have a learning
      disability and need additional assistance.


METHODS OF INSTRUCTION
   1. Lecture—Instructor will lecture on the key points of each chapter.

   2. Demonstration—Instructor will demonstrate the key points of each
      chapter.

   3. Class Assignments—Students will work in class on the exercises and
      assigned problems. Instructor will be available to answer questions.


METHODS OF EVALUATION
   1. Problems—Problems will be assigned for each chapter. These problems
      will be worth thirty percent (20%) of the student’s final grade. No late
      work will be accepted. I will throw out your two lowest scores on
      these problems.

   2. Continuing Problem—Students will complete the continuing problems.
      These continuing problem will be graded on a percentage basis and will be
      worth twenty percent (20%) of your final grade. No late work will be
      accepted.

   3. Simulation Projects—You will complete two simulation projects. These
      projects will be graded on a percentage basis and will be worth thirty
      percent (30%) of your final grade. No late work will be accepted.

   4. Computerized Exercises—Students will complete computerized
      exercises as assigned. These computerized exercises will be graded on a
      percentage basis and will be worth ten percent (20%) of your final grade.
      No late work will be accepted.

   5. Final Exam—You will have a comprehensive final exam covering all the
      information in the text. This exam will be worth ten percent (10%) of
      your final grade. The final exam will be held on Wednesday, December
      9, from 9:30-11:20.
GRADING
    94-100     =   A
    90-93      =   A-
    87-89      =   B+
    84-86      =   B
    80-83      =   B-
    77-79      =   C+
    74-76      =   C
    70-73      =   C-
    67-69      =   D+
    60-67      =   D
    Below 60   =   F
       TENTATIVE COURSE OUTLINE
9/21   Introduction
       Discuss Syllabi
       Read Chapter 1

9/22   Discuss Chapter 1
       Complete Problem 1-1A
       Complete Problem 1-2A
       Complete Problem 1-1B—Graded
       Complete Problem 1-2B—Graded

9/23   Complete Problem 1-3A
       Complete Problem 1-3B—Graded

9/24   Complete Problem 1-4A
       Complete Problem 1-5A
       Complete Problem 1-4B—Graded

9/25   Complete Problem 1-6A
       Complete Problem 1-6B—Graded

9/28   Begin Working on Continuing Problem

9/29   Complete Continuing Problem—Graded
       Read Chapter 2

9/30   Discuss Chapter 2
       Complete Problem 2-1B
       Complete Problem 2-1A—Graded

10/1   Complete Problem 2-2A
       Complete Problem 2-2B—Graded

10/2   Complete Problem 2-3A
       Complete Problem 2-3B—Graded

10/5   Complete Problem 2-6A
       Complete Problem 2-6B—Graded

10/6   Work on Continuing Problem

10/7   Complete Continuing Problem—Graded
       Read Chapter 3
10/8   Discuss Chapter 3
       Complete Problem 3-1A
       Complete Problem 3-2A
       Complete Problem 3-2B—Graded

10/9   Complete Problem 3-3A
       Complete Problem 3-4A
       Complete Problem 3-4B—Graded

10/12 Complete Problem 3-5A
      Complete Problem 3-6A
      Complete Problem 3-5B—Graded
      Complete Problem 3-6B--Graded

10/13 Work on Continuing Problem

10/14 Complete Continuing Problem—Graded
      Read Chapter 4

10/15 Discuss Chapter 4
      Complete Problem 4-1A
      Complete Problem 4-2A
      Complete Problem 4-1B—Graded

10/16 Complete Problem 4-3A
      Complete Problem 4-3B—Graded

10/119 Complete Problem 4-4B
       Complete Problem 4-4A—Graded

10/20 Complete Problem 4-5A
      Complete Problem 4-5B—Graded

10/21 Complete Problem 4-6A
      Complete Problem 4-6B—Graded

10/22 Work on Continuing Problem

10/23 Complete Continuing Problem—Graded

10/26 Start Comprehensive Problem 1

10/27 Complete Comprehensive Problem 1

10/28 Start Leaping Lizards Lawn Care

10/30 Work on Leaping Lizards Lawn Care
11/2   Work on Leaping Lizards Lawn Care

11/3   Work on Leaping Lizards Lawn Care

11/4   Complete Leaping Lizards Lawn Care—Graded
       Read Chapter 5

11/5   Discuss Chapter 5
       Complete Problem 5-1A
       Complete Problem 5-2A
       Complete Problem 5-2B—Graded

11/6   Complete Problem 5-3A
       Complete Problem 5-4A
       Complete Problem 5-4B—Graded

11/9   Complete Problem 5-5B
       Complete Problem 5-5A—Graded
       Read Chapter 6

11/10 Discuss Chapter 6
      Complete Problem 6-1A
      Complete Problem 6-2A
      Complete Problem 6-2B—Graded

11/11 HOLIDAY

11/12 Complete Problem 6-3A
      Complete Problem 6-4A
      Complete Problem 6-4B—Graded

11/13 Complete Problem 6-5A
      Complete Problem 6-6A
      Complete Problem 6-5B—Graded
      Complete Problem 6-6B—Graded

11/16 Start Comprehensive Problem 2

11/17 Work on Comprehensive Problem 2

11/18 ADVISING DAY—No Classes

11/19 Work on Comprehensive Problem 2

11/20 Complete Comprehensive Problem 2—Graded

11/23-27      THANKSGIVING BREAK

11/30 Begin work on Fitness City Merchandise Practice Set
12/1   Work on Fitness City Merchandise

12/2   Work on Fitness City Merchandise

12/3   Work on Fitness City Merchandise

12/4   Fitness City Merchandise Practice Set Due
       Read Chapter 7

12/7   Review for Final Exam

12/9   Final Exam from 9:30-11:20

				
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