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Palm Beach State College Course Syllabus – Classroom Course
PalmBeachStateCollege
CourseSyllabus–ClassroomCourse
GeneralClassandCourseInformation
CourseNumber:ACG2022
CourseTitle:FinancialAccounting
Term/Dates:08/23/2016–12/19/2016 ReferenceNumber:215681
CreditHours:4
ClockHours:N/A
Days:Tuesdays
Time:6:30–10:00PM
Room:BA307
Course Description: Introduction to financial accounting concepts including the accounting cycle, internal control,
balancesheetaccounts,cashflowandcharacteristicsofcorporations.(Thisisthefirstcourseinanintroductoryseries.)
Professor’sContactInformation
Name:ElizabethGeletka
Telephone:(561)868-3992,extension17046
FacultyWebPage:
http://www.palmbeachstate.edu/faculty/index.asp?id=geletkae
REQUIREDTextbooks
Title
Edition Author
FinancialAccounting
9th
Weygandt,J.,Kimmel,P.D.,&
Kieso,D.
OfficeLocation:N/A
Email:[email protected]
OfficeHours:Afterclass
Publisher
JohnWiley&Sons,Inc.
ISBN
13:978-1-119-04631-8
(BundledwithWileyPLUS)
9781118680711
(WileyPLUSalone)
CourseLearningOutcomes:Asaresultoftakingthiscourse,thestudentwillbeableto:
• Enterdailytransactionsandperiodicadjustingtransactionsintoabookoforiginalentrycalledthejournaland
transfertransactionentries(post)fromjournaltoledger.
• Prepare basic income statements, statements of owner's equity, retained earnings statements, and balance
sheet.
• Identifybasicinternalcontrolsneededtoassureaccuracyofrecordsandtosafeguardassets.
• Reconcilebankstatementstoaccountingrecords.
• Calculateinterestonnotesreceivableandaccountfordoubtfulanduncollectibleaccountsreceivable.
• ComputeendinginventoriesusingFIFO,LIFOandaveragecost.
• Computegrossandnetpayofemployeesincludingrecognitionoflimitsofdeductionsandemployers'liability
forpayrolltaxes.
• Accountfornotespayable,includinginterestcomputationsanddiscountednotes.
• Explainhowgenerallyacceptedprinciplesareusedtohelpassurereliabilityoffinancialstatementsfordecision
making.
• Computeandrecordcashandstockdividends,includingthedivisionofdividendsbetweencommonand
preferredstockholders.
• Describethevarioustypesofbonds.
• Calculatetheexpectedsellingpriceofbondswhenfaceinterestrateofthebondsdiffersfrommarketinterest
rateusingpresentvaluetechniques.
• Accountfortheissuanceandretirementofbondsatfacevalue,atadiscount,andatapremium.
• Amortizebonddiscountsandpremiums.
• Computecashflowfromoperating,investing,andfinancingactivitiesandprepareastatementofcashflows.
• Classify and show balance sheet presentation of trading, available-for-sale or, held–to-maturity investments;
prepare journal entries to adjust trading and available-for-sale securities to their fair value under the cost
method.
FullCourseOutline-Clickonthefollowinglink:
www.palmbeachstate.edu/IE_CourseOutlines/IE_ShowOutline.asp?show=Y&CourseID=ACG2022.
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PalmBeachStateCollege
CourseSyllabus–ClassroomCourses
ClassInformation
DetailedClassSchedule:
Week Date 1
8/23/2016
2
8/30/2016
3
9/06/2016
4
9/13/2016
5
9/20/2016
5
9/20/2016
6
9/27/2016
7
10/04/2016
8
10/11/2016
9
10/18/2016
9
10/18/2016
10
10/25/2016
11
11/01/2016
12
11/08/2016
13
11/15/2016
13
11/15/2016
14
11/22/2016
15
11/29/2016
16
12/06/2016
16
12/06/2016
16
12/06/2016
17
12/13/2016
Topic(s)
Introduction;LectureChapter1
Lecture/HomeworkChapter2
Lecture/HomeworkChapter3
Lecture/HomeworkChapter4;ReviewforExam
ExamI,Chapters1,2,3,&4
WileyPLUSQuizzesChapters2-4DUE
ReviewExam;Lecture/HomeworkChapter5
Lecture/HomeworkChapter6;Lecture/HomeworkAppendixG
Lecture/HomeworkChapter7;ReviewforExam
ExamII,Chapters5,6,7,&AppendixG
WileyPLUSQuizzesChapters5–7&AppendixGDUE
ReviewExam;Lecture/HomeworkChapter8
Lecture/HomeworkChapter9
Lecture/HomeworkChapter10;ReviewforExam
ExamIII,Chapters8,9,&10
WileyPLUSQuizzesChapters8–10DUE
ReviewExam;Lecture/HomeworkChapter11
Lecture/HomeworkChapter12
Lecture/HomeworkChapter13;ReviewforExam
WileyPLUSQuizzesChapters11–13DUE
WileyPLUSQuizzesChapters2–13&AppendixGFINALDUEDATE
ExamIV,Chapters11,12,&13
AcademicDishonestyPolicyandViolationPenalty
Academic dishonesty includes the following actions, as well as other similar conduct aimed at making false
representationwithrespecttothestudent'sacademicperformance:
(1)Cheatingonanexam,(2)Collaboratingwithothersonworktobepresented,ifcontrarytothestatedrulesofthe
course,(3)Submitting,ifcontrarytotherulesofthecourse,workpreviouslysubmittedinanothercourse,(4)Knowingly
andintentionallyassistinganotherstudentinanyoftheaboveactions,includingassistanceinanarrangementwhereby
work, classroom performance, examination, or other activity is submitted or performed by a person other that the
studentunderwhosenametheworkissubmittedorperformed,(5)Plagiarism.
Please refer to the Palm Beach State College Student Handbook for further information at:
www.palmbeachstate.edu/current.
Onthefirstincidentofacademicdishonesty,thestudentwillreceiveazerofortheactivity.Ifthestudentengagesina
secondincidentofacademicdishonesty,thestudentwillreceiveanFforthecourse.
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PalmBeachStateCollege
CourseSyllabus–ClassroomCourses
Assignments,Tests,Quizzes,andFinalExamSchedule
HomeworkAssignments–PracticeandReview:
Textbook/WileyFinancialAccountingWebsite:
• Chapter1:Readonly
• Chapter2:P2-5B
(Page94)
• Chapter3:P3-4B,P3-5B
(Pages154,155)
• Chapter4:P4-5B
(Page210)
• Chapter5:P5-4B
(Page268)
• Chapter6:P6-8A,P6-9A
(Page319)
• Chapter7:P7-3B
(Page375)
• Chapter8:P8-2B,P8-3B
(Page419)
• Chapter9:P9-3B
(Page468)
• Chapter10:P10-5B,P10-8B (Pages532,533)
• Chapter11:P11-3B,P11-5B (Pages595,596)
• Chapter12:P12-5B (Page639)
• Chapter13:P13-11B (Page704)
• AppendixG:BEG-3,BEG-4,BEG-10,BEG-11 (PagesG20,G21)
The solutions to all of the textbook homework exercises and problems are available at the following website:
www.palmbeachstate.edu/programs/accounting. Select the link “Accounting Resources,” choose “Accounting
Solutions,” click on “Financial,” enter YOUR PBSC Student ID and password. I strongly encourage you to attempt as
many homework exercises and problems as possible. Working out these exercises and problems and checking your
workisthekeytosuccessinthisclass!
Accessthepublisher’swebsiteat:http://bcs.wiley.com/he-bcs/Books?action=index&itemId=1118334329&bcsId=8508. This
website provides student educational resources including tutorials, chapter summaries, excel templates, and practice
quizzes,etc.PowerPointslidesarealsoavailableatthissitetohelpyouprepareforclassandexaminations.
Quizzes–Practice,Review,and40%ofyourcoursegrade:
WileyPLUSwebsite:
The WileyPLUS software platform is required to complete the on-line chapter quizzes. Five opportunities will be
allowedtocompleteeachchapterquizquestion.Computationalandjournalentrytypequestionsmaybealgorithmicin
nature. Each chapter’s work will be equally weighted to determine a percentage score for each course segment. This
percentage will represent 40% of each course segment and your overall course grade. You WILL need the WileyPLUS
registration access code (bundled with your textbook) to officially register for WileyPLUS and complete the on-line
quizzes.Youmayalsopurchasetheaccesscodeat:www.wileyplus.com.
Tests,Quizzes,andFinalExaminationSchedule:
See“DetailedClassSchedule”onpage2ofthissyllabus.Thisscheduleissubjecttochangebytheprofessor.
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PalmBeachStateCollege
CourseSyllabus–ClassroomCourses
GradingScaleandPolicy
The course grade will be based on FOUR in-class examinations and the WileyPLUS on-line quizzes. Each exam may
include built-in extra credit points. Each student is required to bring a scantron form, pencil, and an eraser to each
exam.Calculatorsforuseduringexaminationswillbeprovided.Eachstudent’sgradewillbebasedonthefollowing:
• averageoftheFOURexaminationscores(60%)
• averageoftheWileyPLUSon-linequizzes(40%)
Thecoursegradingscalefollows:
A=90%-100%B=80%-89%C=70%-79%D=60%-69%F=Below60%
ClassPolicies
Attendance: Professors are required to take attendance. Students are expected to attend all courses and course
activities for which they are registered. Any class meeting missed, regardless of cause, reduces the opportunity of
learningandmayadverselyaffectastudent'sachievementinthecourse.Studentsarerequiredtoattendatleast90%
of the class meetings to receive credit for this course. If a student is unable to attend a class, it is the student’s
responsibilitytoarrangetomake-upanymaterialmissed.Anaccuraterecordofattendancewillbekeptforeachclass.
Students, when officially representing the College, such as on a field trip, shall not be counted absent, provided their
professors are given prior notification and any missed assignments are subsequently completed to each professor's
satisfaction.
Studentswillbegrantedexcusedabsencesinthecaseofasubstantiatedemergencysuchasaconfiningillness,aserious
accident, or the death of an immediate relative. Professors decide on the validity of the excuses and provide
opportunitiesforstudentstocompleteanyrequiredmake-upwork.Studentsareresponsibleforimmediatelyinforming
theirprofessorswhentheymustmissclasssessionsforemergencymeetings.
Tardiness: Please arrive to class on time. Students are expected to attend class on time and stay until class is
dismissed.Ifastudentmissesone-thirdormoreofaclasssection,thestudentwillbecountedabsent.Threetardiesare
countedasoneabsence.Arrivinglateorpackinguptoleavepriortodismissalarebothconsideredtobea“tardy.”Being
tardyisdisruptiveanddisrespectfultoyourprofessoraswellasyourclassmates.Leavingtheroomduringclasswillalso
beconsidereda“tardy.”
ElectronicDeviceUseandEmailPolicy:Allcellphones,beepers,andothercommunicationdevicesmustbeturnedoff
andplacedoutofsightwheninclasssoastoavoiddisruptionunlesspreviousarrangementshavebeenmadewiththe
instructor.Failuretostrictlyabidebythisrequirementmayresultinstudentdismissalfortheremainderoftheclass
session.
Contactmeviaemailwithquestions,concerns,&comments.MakesuretoincludeyourFULLNAMEandCLASSDATE&
TIMEinthesubjectlineandinthebodyoftheemail.EmailisretrievedMonday–Fridayduringbusinesshours.
Late Assignment Policy: All assignments must be completed by the due dates. If an assignment is late due to an
emergencysituation,calloremailtheprofessortomakearrangementspriortotheendoftheduedate.
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PalmBeachStateCollege
CourseSyllabus–ClassroomCourses
Make-up Exam Policy: Make-up examinations will be granted for substantiated emergencies, i.e. physically or legally
unable to attend class. Make-up examinations will not be given unless arrangements have been made with the
professoronorbeforethedateoftheregularlyscheduledexam.Donotwaituntilthenextclasstocommunicatewith
your professor regarding the missed exam. Only one make-up exam is permitted per semester. The make-up exam
mustbecompletedwithinoneweekofthemissedexam.
Thereisacollegefeeforadministeringmake-upexams.An“I”(Incomplete)gradewillberecordedforamake-upexam
for the last exam of the semester until such time that the make-up exam is completed and the Change of Grade
paperworkisprocessed.
WithdrawalPolicy:
ItistheresponsibilityofthestudenttousethePantherWebsystemorvisitacampusRegistrar’sofficetowithdraw.
CollegePoliciesandWebInformation
AcademicDishonesty
Academic dishonesty includes the following actions, as well as other similar conduct aimed at making false
representationwithrespecttothestudent'sacademicperformance:
(1)Cheatingonanexam,(2)Collaboratingwithothersonworktobepresented,ifcontrarytothestatedrulesofthe
course,(3)Submitting,ifcontrarytotherulesofthecourse,workpreviouslysubmittedinanothercourse,(4)Knowingly
andintentionallyassistinganotherstudentinanyoftheaboveactions,includingassistanceinanarrangementwhereby
work, classroom performance, examination, or other activity is submitted or performed by a person other that the
studentunderwhosenametheworkissubmittedorperformed,(5)Plagiarism.
Please refer to the Palm Beach State College Student Handbook for further information at:
www.palmbeachstate.edu/current.
ClassroomEtiquetteandStudentBehaviorGuidelines
Florida Statue Title XLVIII, Ch. 1006.61 and PBSC Board Rule 6Hx-18-3.35, and the PBSC Student Code of Conduct
prohibit students or personnel from intentionally acting to impair, interfere with, or obstruct the orderly conduct,
processandfunctionsoftheCollege,eitheronoroffcampus.Suchactionsshallbesubjecttodisciplinaryactionbythe
instructorand/orCollegeauthorities.
Examplesofinappropriateanddisruptivebehaviorinclude:
1. workingoncourseworkforanothercourse;
2. engaginginsideconversationsnotrelevanttoclassdiscussion;
3. dominatingdiscussions,interrupting,orbelittlingothers;
4. overtinattentiveness(sleeping,texting,surfingtheinternet,usinge-mail,workingonhomeworkforthisor
anothercourse,etc.);
5. ringingcellphonesinclass;
6. walkingintoclasslateorwalkingoutduringclassforanyreason;
7. talkingtoclassmateswhiletheinstructorisspeaking(evenifit’saboutclass);
8. beingconfrontationalwiththeprofessororanotherstudentinanyway;and
9. raisingpersonalissues(esp.todowithdeadlines,grades,orattendance)inclassthatwillbemoreappropriately
addressedinanindividualmeetingwiththeinstructor.
Please see the PBSC Student Handbook for more information. Students will demonstrate respect for professors and
fellowstudents.Behaviorthatisdisruptivetoapositivelearningenvironmentreportedbytheprofessorwillresultina
warningonthefirstinstance;thesecondinstancemightresultinexpulsionfromthecourseorcampus.
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PalmBeachStateCollege
CourseSyllabus–ClassroomCourses
ComputerCompetencyComponent
Each student will, to the satisfaction of the professor, demonstrate a fundamental understanding of basic computer
operationsthroughvariousprofessor-determinedexercisesand/orassignments.
DisabilitySupportServices
Studentswithdisabilitiesareadvised,incompliancewithfederalandstatelaws,thataccommodationsandservicesare
available through the office of Disability Support Services (DSS). It is the student's responsibility to contact Disabled
StudentServicesAdvisorsandtosubmitappropriatedocumentationpriortoreceivingservices.Pleaseseethewebsite
atwww.palmbeachstate.edu/currentforwebaddressforDisabilitySupportServices.
Eating,DrinkingandSmoking
Eatinganddrinkingareconfinedtoareasdesignatedonthecampus.SmokingisnotpermittedinanyCollegebuilding
andonlyinareasdesignatedateachcampus.
FinalCourseGradeAppeal
The evaluation of academic work is the responsibility of the faculty member/instructor. The method for assigning the
finalcoursegradeisestablishedbythefacultymember/instructor.PerBoardRule6Hx-18-3.191,faculty/instructorsshall
communicate the grading policy of the course to their students in writing. If this policy changes during the term,
studentsshouldbenotifiedofanychangesinwriting.Themethodtodeterminefinalcoursegradesmustbegivento
studentsinacoursesyllabusatthebeginningoftheclass.Shouldastudenthaveaquestionaboutafinalcoursegrade,
pleasefollowtheproceduresasoutlinedinthestudenthandbook:www.palmbeachstate.edu/current.
Mid-TermGradeReporting
Withinoneweekafterthecloseofthemid-termgradingperiod,mid-termgradeswillbemadeavailabletoallstudents
foreachclassbyeitherwrittennotificationorindividualconference.
StudentResponsibilityPolicy
When a student attends the College, s/he becomes subject to its jurisdiction. Students are expected to conduct
themselves in a responsible manner, in all areas of campus life. By enrolling, they pledge to obey the rules and
regulations of the College and are responsible for observing all College policies and procedures as published in the
studenthandbook,theCollegecatalogandotherCollegepublications.Thestudentwillberesponsibleforpreparingfor
class,participatinginclass,andcompletingassignmentsontime.
PalmBeachStateWebsitesofInterest
Pleaseseethiswebpagewww.palmbeachstate.edu/currentforalistofwebaddressesforstudents.
WithdrawalPolicyforIndividualCourses
The last day to withdraw from a College course with a "W" grade in this course is November 14, 2016. It is the
responsibilityofthestudenttousethePantherWebsystemorvisitacampusRegistrar’sofficetowithdraw.Anofficial
withdrawalentitlesthestudenttoagradeof"W"intheclass.
August23,2016
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PalmBeachStateCollege
CourseSyllabus–ClassroomCourses
AdditionalInformation
Tutoring
AccountingtutorsareavailableattheLakeWorthCampusinTC204.Pleaseaccesshttps://palmbeach.mywconline.com
orcall(561)868-3799tomakeanappointment.Thetutoringschedulemaybereviewedonlineat:
http://www.palmbeachstate.edu/faculty/index.asp?id=geletkae
Disclaimer
Changes may be made to the syllabus at any time during the term by the announcement of the professor. It is the
responsibilityofthestudenttomakeanyadjustmentsasannounced.
DepartmentContactInformation
Name:JuliettTracey
Telephone:(561)868-3813
JobTitle:AssociateProfessor;DepartmentChairof
Accounting,Business,Economics,OfficeAdministration
OfficeLocation:BA00108
Email:[email protected]
Facsimile:(561)868-3640
August23,2016
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