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									ACC 1003/30 Internet Assisted INTRODUCTION TO ACCOUNTING
Fall 2009 First National Building-Room 306 Tuesday 11:00—12:15 Dr. Troylene Perry, Instructor Office F302 Phone: 870-508-6156 E-mail: Office Hours Are Posted Here, On My Door and Under Course Documents ASUMH Mission The mission of ASUMH is to LEAD through educational opportunities. Lifelong Learning Enhanced Quality of Life Academic Accessibility, and Diverse Experience Student with Disabilities: It is the policy of ASUMH to accommodate students with disabilities. The registrar is responsible for making arrangements to accommodate students according to Section 504 of the Rehabilitation Act of 1973 and the Americans with Disabilities Act. Any student with a disability, who needs accommodation, for example in seating placement or in arrangements for examinations, should inform the instructor at the beginning of the course.

Academic Integrity: Dishonesty in any form, including but not limited to plagiarism, submitting assignments prepared by others, unauthorized possession of exams, working together on Blackboard exams, or using unauthorized materials during the exams, may result in the student being dropped from the class with a failing grade or being suspended from the University. You are expected to show integrity when preparing assignments and while testing. For further information, refer to the ASUMH Catalog and Student Handbook Tobacco Use Food and Drink: As of August 1, 2009, Arkansas State University-Mountain Home is a tobacco-free campus. All forms of tobacco, including cigarettes, smokeless tobacco, cigars, and pipes, are prohibited on campus. This includes in buildings, on university property, in parking lots, and in vehicles on parking lots/streets owned by the university.. Thank you for your cooperation in making ASUMH tobacco free. No food or drink is allowed in my classrooms at any time.

Other Issues:

This is a business course and business behavior and etiquette are expected at all times. Disrespect in any form shown to fellow students or instructor through Blackboard or in the classroom will NOT be allowed. Disrespectful e-mail will be returned. Unprofessional ―text message‖ type e-mail or with incorrect grammar will not be accepted and will be returned unanswered. E-mails that affect all students will be answered through the ―announcement‖ section of the course site. Students must have access to Microsoft Office 2007. If you don’t have it you may borrow a disk from the library. Wearing of baseball caps or other headgear is unacceptable. Proper dress is expected. Use of cell phones is generally not acceptable. Cell phones CANNOT be used as calculators. Children will not be brought to class. No food or drink in classroom. Accounting is a class that builds on itself every day. You cannot afford to miss class. Regular attendance and participation is essential in a collegelevel course. Students should miss no more than three hours of classroom instruction per semester in a seated course. Instructors monitor attendance in on-line classes based on participation in the class as evidenced by students turning in assignments, participating in discussion boards, or corresponding via e-mail. Excessive absences or non-participation may be penalized, including failure of the course, at the discretion of the instructor. Make up work is at the discretion of the instructor. Failure to attend class or participate does not constitute withdrawal, and the appropriate withdrawal process must be followed. See ASUMH catalog and student handbook for withdrawal procedure. There will be deadlines for all assignments, quizzes and tests. If a quiz is posted on Blackboard and you get locked out you will receive the grade given by Blackboard. If you miss or get locked out of a test you may take ONE (1) makeup test on Study Day, December 8. It will be a different test. Final exam may not be made up.

Attendance and Participation:

Course description: Surveys the basic concepts of accounting, petty cash, accounts receivable, payroll, bank reconciliation, and preparation of financial statements. Designed for entry level students or preparation for ACC 2003 (F, S) Textbook & Materials: College Accounting, 12th Edition, Chapters 1-13, Price, Haddock, & Brock Also required NEW SET of Working papers for text

Course Objectives: Students successfully completing this course should develop a basic understanding of the double entry accounting system and the skills needed for entry into Principles of Accounting I. This includes: 1. the accounting equation 2. an understanding of the double entry accounting system 3. understand the accounting cycle 4. where the accounts fit on the financial statements 5. difference in cash accounting and accrual accounting 6. what are debits and credits and how they affect the accounts 7. how to write journal entries for period transactions 8. how to write adjusting, closing, and reversing entries 9. balancing the books 10. how to put together financial statements 11. how to account for a. bank reconciliation, b. payroll, c. taxes d. petty cash e. depreciation f. notes receivable, notes payable g. financial statement analysis Class format: Chapter must be read before class. This is an internet assisted class and will meet often during class period. There will be lectures, quizzes, assignments, tests, and internet assignments. There will be a quiz BEFORE discussion of the chapter. On the Blackboard site there are Power Points, narratives, etc. that you will be expected to use. Most tests will be taken in the classroom.


Grading format, Total Points Earned/Total Points Available. Tentative Points and Grading Scale are as follows. There will be NO further rounding of grades. There will be ONE (1) makeup on missed tests or if you are locked out on a Blackboard test you may also make up one. Makeup tests will be taken on Study Day, Dec. 8. It is the students responsibility to make an appointment for a makeup test. Homework is due on the due date assigned and will not be accepted late. 5 tests, 100 pts. each 500 Homework, quizzes & other 100 Final 100 Or Service Learning Project 0 Tentative Points 600 or 700 89.6---100 = A 79.6---89.5 = B 69.6---79.5 = C 59.6---69.5 = D Below 59.6 = F

Instructor has the right to change schedule and points available at any time

Information for this course:  Announcements, assignments, homework, quizzes, tests, and grades, etc. may be posted on Blackboard.  Some tests and assignments may be posted on Blackboard as the schedule indicates. Blackboard tests will be taken within a scheduled time frame AND there will be a limited time to complete the test. One makeup test may be taken on Study Day, December 8, 2009  The link for Blackboard information is This site includes information about: Additional Downloads, Good Rules, Getting Started, Essential Computer Skills, Minimum Computer Requirements, Student Responsibilities, etc. Take time and go through this information. You may find quiz or test questions about it. Student Requirements for this course:  Students are required to have frequent and easy access to an Internet-connected computer that is capable of handling Blackboard software. You must have an ASUMH student e-mail address. I will use only the student e-mail address and will NOT respond to other e-mails. Frequently empty your e-mail and “deleted” files. They are small and fill up quickly. If either is full the e-mails I send to you will bounce back. This will not be an excuse for missing an e-mail. Faculty have upgraded to Microsoft Word 2007. If you do not have this software and you are on this campus you may borrow a disc from the library to upgrade your software—FREE If you have problems getting it let me know. Under no circumstances can I open or will I accept homework in any other software.    Students will learn how to use Blackboard effectively Students are required to have the current course text by August 21, available at the bookstore. Contact the bookstore to get the text by that date.

Most importantly, student must possess strong self-discipline. It is very easy to put off
assignments until you are too far behind to catch up. Blackboard homework will only be accepted through the assignment tool. The assignments will close down on the due date and you will not be able to attach your homework at a later date. Internet delivery courses are convenient but not easier… Be prepared to put in the required time each and every day.

Set up peer groups that you can work with. You can e-mail groups through Blackboard. Feel free to e-mail me, through blackboard, with any questions. I will monitor them Monday – Friday during office hours. If several students ask the same questions I will post the answer in the “Announcements” section of this course site. If you don’t get an answer within 24 hours M-F, try again! My office hours are included under “Course Documents”. I do not monitor e-mails 24 hours a day. I will answer them during my office hours.

Office Hours Mon. 8:00—11:30 Tues. 8:00—9:30 Wed. 1:00—3:00 Thurs. 8:00—9:30 Fri. 8:00—9:30
Minimum Computer Requirements

Both Windows and Mac Memory Network Connection Optical data devices Adobe Acrobat Reader Adobe Flash Player 512+ MB RAM; 60+ GB hard drive 56 K modem or NIC (10/100 BASE-T Ethernet) 32x CD-ROM/CD-RW; 512+ MB USB drive Adobe Reader 8.0 or higher Flash 7.0 or higher Windows Operating system Hardware Browser(s) One of the following: Windows XP or Vista

Pentium IV 2.0+ GHz or Celeron 2.0+ GHz Firefox 1.5 or higher Internet Explorer 6 or higher Netscape 7 or higher Microsoft Office (Word, Excel, PowerPoint) version 2003 or 2007 *If you are a current ASUMH student and have a valid Office software student id, you have access to a free copy of Microsoft Office 2007 available at the Library (click this link for details). Mac Operating system Hardware Browser(s) One of the following: OS 10.0 or higher

PowerMac G4 or 2.0 Intel Core Duo Firefox 1.5 or higher Safari 1.2 or higher Netscape 7 or higher Microsoft Office (Word, Excel, PowerPoint) version 2003 or 2007 *If you are a current ASUMH student and have a valid Office software student id, you have access to a free copy of Microsoft Office 2007 available at the Library (click this link for details).

Tentative Schedule
This schedule is tentative; dates and assignments may be changed at any time. Students must come to class prepared for chapter discussion. Week of Points Points 2009 Available Earned
Aug. 24: Aug 31: Introduction, discussion of syllabus, Chapter 1 Chapter 2

Test Chapter 1 & 2--online
Chapter 3 & 4 Chapter 3 & 4


Sept. 7: Sept. 11: Sept. 21: Sept. 28: Oct. 5: Oct. 12: Oct. 19: Oct. 26: Nov. 2:

Test Chapters 3 & 4
Chapter 5--skip worksheet for now
Chapter 5 & 6


Test 5 & 6 (complete 1—6 Acct cycle)


No class AATYC Conference--see Blackboard for Assignment Second ½ Chapter 9 Petty Cash

Second ½ Chapter 9 Bank Reconciliation

Blackboard Test, Second ½ Chapter 9
Chapter 10 & 11—taught together


Nov. 9:
Nov. 17: Nov. 18: Nov. 23--28: Dec 7:

Test Chapter 10 & 11
Last day to withdraw from class
Thanksgiving Break—no class Monday—Jingle on the Green Chapter 12 & 13 and depreciation—Blackboard ass Study Day Make up test—You must make appointment


Dec. 8:

Dec. 15:

FINAL—cannot be used as drop grade

Tuesday, 10:30—12:30


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