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Course Number: Palm Beach State College Course Syllabus – Classroom Course
Palm Beach State College
Course Syllabus – Classroom Course
General Class and Course Information
Course Number: ACG 2022 Course Title: FINANCIAL ACCOUNTING
Term/Dates: FALL 2016
Reference Number: 215676
Credit Hours: 4
Clock Hours: 1HR
45 MINUTES
Days: TUESDAYS & THURSDAYS
Time: 11:00AM - 12:45PM
Room: BA 307
Course Description: Introduction to financial acounting concepts including accounting cycle, internal control, balance
sheet accounts, cash flow and characteristics of corporation (first course in an introductory series).
Professor’s Information
Name: EMMANUEL DANSO
Telephone: 561-868-3174
FAX: 561-868-3640
Faculty Web Page:
http://www.palmbeachstate.edu/faculty/index.asp?id=dansoe
Office Location: BA 313
Email: [email protected]
Office Hours: Posted outside by my office door or
check on faculty web page.
Information on REQUIRED Textbooks:
Title: Financial Accounting
Edition:9th Authors:Weygandt,
J.J; Kimmel, P.D;
Kieso, D
Publisher: John
Wiley & Sons,
Inc.
ISBN:
978-111-904-6318
(Bundled with
WileyPlus)
.
ISBN: 9781118680711
WileyPlus stand alone
is for the bookstore
ordering ONLY
Supplementary Books/Materials
Title:
Edition Author
Publisher
ISBN
Other Information on Textbooks and Materials needed for class:
OPTIONAL (BUT STRONGLY SUGGESTED)
Printouts of Power Points slide. The power Point slides are available
at:http://www.palmbeachstate.edu/programs/accounting.
Choose the link "Accounting Resources;" then choose the link "Accounting Solutions;" Select "Financial;" enter
password = "your college e-mail user ID and password"
Template Date - July 2013
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Palm Beach State College
Course Syllabus – Classroom Courses
You are required to use the Wiley Plus Electronic Homework Manager offered by the Publisher. If you
purchased a new book, please be careful not to throw away the access code. Also, be careful opening the
access code. The URL to the Web Site for your class will be posted on the course outline/calendar, an
addendum to this syllabus. DO NOT ATTEMPT TO REGISTER FOR WILEYPLUS USING ANY OTHER
LINK. If you are re-taking the class, and previously registered on Wiley Plus, do not purchase another
access code, use your same username and password. If you forget your password, contact the Wiley Plus
Technical Support Dept. A percent of your final grade comes from the homework assigned in this site. The
site also contains:
-book
-assessments
Course Learning Outcomes: As a result of taking this course, the student will be able to:
Upon successful completion of this course, the student will be able to:
1.
Enter daily transactions and period adjusting transactions into a book of original entry called the journal and
transfer transaction entries (post) from journal to ledger;
2.
Make adjustments for deferrals, accruals, inventories, depreciation, and doubtful accounts;
3.
Make closing entries for revenues, expenses, withdrawals and dividends;
4.
Reverse adjusting entries, as appropriate;
5.
Prepare basic income statements, statements of owner's equity, retained earnings statements, and balance
sheets;
6.
Develop a chart of accounts;
7.
Identify basic internal controls needed to assure accuracy of records and to safeguard assets;
8.
Reconcile bank statements to accounting records;
9.
Calculate interest on notes receivable and account for doubtful and uncollectable accounts receivable;
10.
Compute ending inventories using FIFO, LIFO and average cost.
11.
Compute gross and net pay of employees including recognition of limits of deductions and employers' liability
for payroll taxes;
12.
Account for notes payable, including interest computations and discounted notes;
13.
Explain how generally accepted principles are used to help assure reliability of financial statements for decision
making;
14.
Compute and record cash and stock dividends, including the division of dividends between common and
preferred stockholders;
15.
Account for treasury stock transactions and calculate book value per share;
16.
Distinguish between the various types of bonds;
17.
Record the issuance of bonds at face value, at a discount, and at a premium;
18.
Use present value to calculate the expected selling price of bonds when face value of the bonds differs from
market value;
19.
Amortize bond discounts and premiums;
20.
Account for retirement of bonds;
21.
Compute cash flow from operating, investing, and financing activities;
22.
Prepare a statement of cash flows;
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Palm Beach State College
Course Syllabus – Classroom Courses
23. 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 market value under the cost method.
Full Course Outline - Click on the following link: Course Outlines and enter the course number (no space between the
prefix and the number).
Class Information
Academic Dishonesty Policy and Penalty for Violation:
ANY STUDENT WHO VIOLATES PALM BEACH STATE'S ACADEMIC DISHONESTY POLICY WILL RECEIVE A FAILING GRADE (F)
IN THIS COURSE.
Assignments, Tests, Quizzes and Final Exam Schedule, with percentage/points of grade:
TUESDAYS & THURSDAYS 11:00 AM - 12:45 PM
DETAILED CLASS SCHEDULE
DAY
DATE
TOPIC(S)
Tuesday
08/23/2016
Introduction, Lecture (Chapter 1 )
Thursday
08/25/2016
Review ( Chapter 1 )
Tuesday
08/30/2016
Thursday
09/01/2016
Tuesday
Thursday
Tuesday
09/06/2016
09/08/2016
09/13/2016
Lecture (Chapter 2 )
Review (Chapter 2)
Lecture (Chapter 3)
Review (Chapter 3 )
TENTATIVE DATE TEST # 1 ( Chapters 1, 2,& 3)
Thursday
09/15/2016
Tuesday
09/20/2016
Thursday
09/22/2016
Lecture ( Chapter 5)
Tuesday
09/27/2016
Review (Chapter 5 )
Thursday
09/29/2016
TENTATIVE DATE TEST # 2(Chapters 4 & 5)
Template Date – July 2013
Lecture (Chapter 4)
Review (Chapter 4)
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Palm Beach State College
Course Syllabus – Classroom Courses
Tuesday
10/04/2016
Lecture (Chapter 6)
Thursday
10/06/2016
Lecture (Chapter 7 )
Tuesday
10/11/2016
Continue Lecture (Chapter 7)
Thursday
Tuesday
Thursday
10/13/2016
10/18/2016
10/20/2016
Review (Chapters 6 & 7)
TENTATIVE DATE TEST # 3 ( Chapters 6 & 7 )
Lecture (Chapter 8
Tuesday
10/25/2016
Continue Lecture (Chapter 8 )
Thursday
10/27/2016
Lecture (Chapter 9)
Tuesday
11/01/2016
Review (Chapters 8 & 9)
Thursday
11/03/2016
TENTATIVE DATE TEST # 4 ( Chapters 8 & 9)
Tuesday
11/08/2016
Lecture ( Chapter 10 )
Thursday
11/10/2016
Continue Lecture (Chapter 10/Appendix G)
Tuesday
Thursday
Tuesday
11/15/2016
11/17/2016
11/22/2016
Thursday
11/24/2016
Tuesday
11/29/2016
Thursday
12/01/2016
Tuesday
12/06/2016
Thursday
12/08/2016
Tuesday
12/13/2016
Lecture (Chapter 11)
REVIEW (Chapters 10 & 11)
TENTATIVE DATE TEST # 5 (Chapters 10 & 11)
THANKSGIVING DAY! (NO CLASSES)
Lecture (Chapter 12)
Lecture (Chapter 13 and Appendix J)
(Chapter 14)
Review (Chapters 12, 13 & 14)
TENTATIVE FINAL DATE (Chapters 12, 13 &14)
Homework Assignments:
Please check WileyPlus for the homework assignments and the due dates
The solutions to all of the homework exercises and problems are available at
http://www.palmbeachstate.edu/programs/accounting/. Choose the link “Accounting Resources;” password = “Your
Template Date – July 2013
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Course Syllabus – Classroom Courses
college e-mail user ID and password.” I strongly encourage you to complete as many homework exercises and
problems as possible. Working out these exercises and problems is the key to success in this class!
Homework Assignments:
Please check WileyPlus for the homework assignments and the due dates
The solutions to all of the homework exercises and problems are available at
http://www.palmbeachstate.edu/programs/accounting/. Choose the link “Accounting Resources;” password = “Your
college e-mail user ID and password.” I strongly encourage you to complete as many homework exercises and
problems as possible. Working out these exercises and problems is the key to success in this class!
The assignments noted in WileyPlus provide vital practice of the principles and concepts discussed in the chapters and
lectures throughout the course. It is essential that you attempt each exercise and problem assigned above to help
develop the skill necessary to succeed and perform well in this course and on examinations. Most, if not all,
homework will be reviewed in class.
The solutions to all of the homework exercises and problems are available at
http://www.palmbeachstate.edu/programs/accounting/. Choose the link “Accounting Resources;” password = “Your
college e-mail user ID and password.” I strongly encourage you to complete as many homework exercises and
problems as possible. Working out these exercises and problems is the key to success in this class!
Publisher's website: Visit the publisher's website at http://bcs.wiley.com/hebcs/Books?action=index&itemId=0470477156&bcsId=5203
Grading: The course grade will be determined as follows:
In class Chapter Exams (100 points each) the lowest grade will be dropped:
Pop quiz :( 5 @ 20 points each = 100 points)
Homework assignments:
TOTAL:
65%
10%
25%
100%
QUIZZES: YOU WILL BE GIVEN QUIZZES BASED ON MOST OF THE HOMEWORK ASSIGNMENTS. THE
DUE DATES WILL BE ANNOUNCED LATER
A=90% - 100%. B=80% - 89%. C=70% - 79% D= 60% - 69% F = Below 60%. YOUR FINAL GRADE WILL
BE CALCULATED AS FOLLOWS: For example assuming you did six tests and the lowest score (THE TEST
NOT THE QUIZ) is dropped you can have a maximum score of [five tests = {[(500/500)*.65] + quizzes =
[(100/100)*.10] +Homework = [100/100 *.25]} = 100%
Each student is required to bring a scantron (half-sheet), pencil, eraser and basic calculator to each
examination.
ANY STUDENT WHO VIOLATES PALM BEACH STATE'S ACADEMIC DISHONESTY POLICY WILL
RECEIVE A FAILING GRADE (F) IN THIS COURSE.
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Course Syllabus – Classroom Courses
Letter Grade
A
B
C
D
F
P
N
S
U
Points
Percentage (if applicable)
90 -100
80 - 89
70 -79
60 - 69
below 60
Class Policies
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 learning and may adversely affect a student's achievement in
the course. If a student is unable to attend a class, it is the student's responsibility to arrange to make-up any material
missed. An accurate record of attendance will be kept for each class.
Students, when officially representing the College, such as on a field trip, shall not be counted absent, provided their
instructors are given prior notification and any missed assignments are subsequently completed to each instructor's
satisfaction.
Students will be granted excused absences in the case of a substantiated emergency such as a confining illness, a serious
accident, or the death of an immediate relative. Instructors decide on the validity of the excuses and provide
opportunities for students to complete any required make-up work. Students are responsible for immediately informing
their instructors when they must miss class sessions for emergency meetings.
Tardiness:
Please arrive to class on time. The instructor will provide a sign-in sheet on which students will clearly sign only their
own names upon arrival in the classroom. Once class begins a "tardy" check mark will be made against all students who
arrive after class has started. Students are expected to attend class on time and stay until class is dismissed. Arriving late
or packing up to leave prior to dismissal are both considered to be a "tardy". Being tardy is disruptive and disrespectful
to your instructor as well as your classmates.
The first occurrence of tardiness will be a warning to such students. On the second occurrence of tardiness the
instructor will subtract 5 points from the student's next test score. For every occurrence of tardiness after the third one
an additional 2 points will be deducted from the student's next test score.
Electronic Device Use and Email Policy:
Cell phones are not allowed during class. The cell phones should be on vibrate and stored out of sight. All Laptops,
tablets, computers and other electronic devices must always be turned off at all times during class.
Email policy: This is the preferred method of communication to this professor. Contact me via e-mail with any
questions. Make sure to include your FULL NAME and CLASS in the e-mail (e.g. This John Doe - I am in your Tuesdays and
Thursdays 11:00am - 12:45pm Financial Accounting class)
Essential equipment and supplies include the textbook, working papers (or a suitable substitute) pencils, pen, erasers,
notepaper and basic calculators. These items should be brought to each class. A BASIC CALCULATOR IS ONE THAT
PERFORMS ONLY THE BASIC FUNCTION OF ADDITION, SUBTRACTION, MULTIPLICATION AND DIVISION. Programmable
and cell phone calculators are NOT PERMITTED.
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Course Syllabus – Classroom Courses
.
Late Assignment Policy:
Late assignments will not be accepted.
Make-up Exam Policy:
Make up examinations will be granted for substantial emergencies, i.e. physically or legally unable to attend class.
Make-up examination will not be given unless arrangements have been made with the professor before the date of the
regular scheduled examination. Only one make-up examination is permitted per semester. The make-up examination
must be completed by the Friday immediately following the missed examination. There is a college fee for administering
make-up examinations. No make-up examination will be allowed for the first examination of the semester or the last
examination of the semester..
Withdrawal Policy:
The last day to withdraw from a College course with a "W" grade in this course is NOVEMBER 4, 2016. THE PROFESSOR
WOULD NOT WITHDRAW ANY STUDENT. It is the responsibility of the student to use the PantherWeb system or visit a
campus Registrar’s office to withdraw. An official withdrawal entitles the student to a grade of "W" in the class.
Other:
Professor’s Expectations:
Students should understand the privileges and rewards of higher education and conduct themselves in a polite and
couteous manner. Each student should be attentive and ready to listen and discuss the topic covered in each class/ All
cell phones, beepers and other communication devices must be turned off and placed out of sight when in class so as
to avoid distruption. Please avoid arriving late or leaving early. These actions are considered rude and interrup
discussion of course materials and student concentration. For consequences of distruptive behavior please see
"classroom Etiquette and Student Behavior Guidelines".
Each student should read the chapters before in-class review and discussions. This will enhance your ability to
comprehend the materials and help you to formulate questions.
Classroom Etiquette;
Students will demonstrate respect for professors and fellow students. Behavior that is disruptive to a positive learning
environment reported by the professor will result in a warning on the first instance; the second instance might result
in expulsion from the course or campus. The expected behavior includes but not limited to the following:
1. Arriving to class on time.
2. Conversation among students should be reserved for outside of class
3. Leaving and entering class should be reserved only for emergencies. DO NOT leave the room during an
examination. If you do so, you are done with the examination.
4. Please sharpen pencils before class begins
5. Pagers and telephones should be silenced during class and put away out of sight.
6. Computers should remain off during lectures. Surfing the internet and using e-mail during class is not acceptable
7. Absolutely no printing is allowed.
CLASSROOM ETIQUETTE
AND STUDENT BEHAVIOR
GUIDELINES
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Course Syllabus – Classroom Courses
The purpose of this information is to assist students in understanding proper classroom behavior. The classrroom
should be a learning centered environment in which faculty and students are unhindered by disruptive behavior.
Students are expected to maintain proper decorum in the classroom. Palm Beach State College is an institution of
higherher education that promotes the free exchange of ideas. However, students must adhere to rules set forth by
the instructor. Failure to comply with classroom rules may result in dismissal from the class and/or the College.
Faculty have the authority to manage their classrooms to ensure an environment conducive to learning. Florida
Statute Title XLVIII, Chapter 1006.61 and PBSC Board Rule 6Hx-18-3.35 state:
(1) Any person who accepts the privilege extended by the laws of this state of attendance at any public
postsecondary educational institution shall, by attending such institution, be deemed to have given his or her consent
to the policies of that institution, the State Board of Education, and the Board of Governors regarding the State
University System, and the laws of this state. Such policies shall include prohibition against disruptive activities at
public postsecondary educational institutions.
(2) After it has been determined that a student of a state institution of higher learning has participated in disruptive
activities, such student may be immediately expelled from the institution for a minimum of 2 years.
Take responsibility for your education - There is a common myth among students that because they pay
tuition they deserve to receive credit for the class. This is not true. In fact, students pay only a portion of the cost of
their education; taxpayers pay the rest. Instructors are here to create a learning environment. Whether you learn
depends on your willingness to listen, ask appropriate questions, and do the work necessary to pass the course. If
your academic preparation from high school is weak or if you have been out of school for a period of time, you may
have to work harder and seek more help in order to succeed.
Attend every class - You will find that students who attend every class, listen to the instructor and take good
notes will be more likely to pass (with a higher grade). If you have an emergency or illness, contact your instructor
ahead of time to let her/him know that you will be absent. A local study showed that students who missed the first
class meeting were more likely later to withdraw or fail. Important note: if you miss a class it is your responsibility to
meet with the instructor, outside of regular class time, to determine a plan to make up the missed work.
Get to class on time - Students who walk into the classroom late or leave early distract other students and
disrupt the learning environment.
Do not have private conversations - The noise is distracting to other students.
Turn cellular phones off - It is very distracting to hear someone’s phone go off in class. Texting in class is
prohibited.
Do not dominate other students’ opportunities to learn by asking too many questions - It’s good to ask
questions and make comments, but if you dominate the class time with too many questions and/or comments, the
instructor and other students cannot participate in class discussions. When asking questions or making comments,
keep them related to the discussion at hand.
Respect your instructor - Openly challenging the instructor’s knowledge or authority in the classroom is not
proper. If you take issue with the instructor’s information or instructional methods, make sure that your comments
are made without confrontation or antagonism. You may want to discuss your issues with her/him privately.
Instructors’ classroom policies, procedures and teaching styles vary - Some instructors enforce attendance
policies vigorously; other instructors are more lenient about attendance. Assignments and classroom activities are at
the prerogative of the instructor. Each instructor has the freedom and authority to set the guidelines and policies for
their classroom (within the overall policies of the college).
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Palm Beach State College
Course Syllabus – Classroom Courses
Your classmates deserve your respect and support - Others may have different ideas and opinions from yours,
they may ask questions you perceive to be “stupid,” but they deserve the same level of respect from you as you wish
from them.
Come to class prepared - Students who forget common classroom supplies such as a pencil, paper, books, test
materials, etc. usually waste class time. Students who have not completed their assigned homework many times ask
questions that could have been answered through their assignments.
Turn in your work on time - It is important to plan ahead. Students who wait until the last minute to do their
work usually make lower grades and are more likely to miss deadlines. Study and do your assignments every day. If a
problem occurs at the last minute such as a computer malfunction, you will still be prepared.
Do not bring children to class - Children in classrooms are distracting to the instructor, other students, and you. You
need to plan ahead for child care.
When having academic difficulty seek assistance - Your instructors are willing to assist you however, there are
other ways to get help. The Student Learning Center (SLC) has tutors available for many courses. Student Services can
assist you with course scheduling and career development. Specific courses, such as SLS1501 Introduction to the
College Experience, are offered to help you succeed.
If you have questions or need assistance, please make an appointment to see your academic advisor. Advisors are
willing to assist you so you can succeed.
Methods of Instruction: The method of instruction in this class will be based on lecture, class discussions, class
demonstration and explanation of assignments and other related examples
Disclaimer
Changes may be made to the syllabus at any time during the term by announcement of the professor. It is the
responsibility of the student to make any adjustments as announced.
College Policies and Web Information
Academic Dishonesty
Academic dishonesty includes the following actions, as well as other similar conduct aimed at making false representation with
respect to the student's academic performance:
(1) Cheating on an exam, (2) Collaborating with others on work to be presented, if contrary to the stated rules of the course,
(3) Submitting, if contrary to the rules of the course, work previously submitted in another course, (4) Knowingly and intentionally
assisting another student in any of the above actions, including assistance in an arrangement whereby work, classroom
performance, examination, or other activity is submitted or performed by a person other that the student under whose name the
work is submitted or performed, (5) Plagiarism.
Please refer to the Palm Beach State College Student Handbook (www.palmbeachstate.edu/current for link to the student
handbook).
Classroom Etiquette and Student Behavior Guidelines
Students will demonstrate respect for professors and fellow students. Behavior that is disruptive to a positive learning environment
reported by the professor will result in a warning on the first instance; the second instance might result in expulsion from the course
or campus.
Computer Competency Component
Each student will, to the satisfaction of the professor, demonstrate a fundamental understanding of basic computer operations
through various professor-determined exercises and/or assignments.
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Palm Beach State College
Course Syllabus – Classroom Courses
Disability Support Services
Students with disabilities are advised, in compliance with federal and state laws, that accommodations and services are available
through the office of Disability Support Services (DSS). It is the student's responsibility to contact Disabled Student Services Advisors
and to submit appropriate documentation prior to receiving services. Please see the website at www.palmbeachstate.edu/current
for web address for Disability Support Services.
Eating, Drinking and Smoking
Eating and drinking are confined to areas designated on the campus. Smoking is not permitted in any College building and only in
areas designated at each campus.
Final Course Grade Appeal
The evaluation of academic work is the responsibility of the faculty member/instructor. The method for assigning the final course
grade is established by the faculty member/instructor. Per Board Rule 6Hx-18-3.191, faculty/instructors shall communicate the
grading policy of the course to their students in writing. If this policy changes during the term, students should be notified of any
changes in writing. The method to determine final course grades must be given to students in a course syllabus at the beginning of
the class. Should a student have a question about a final course grade, please follow the procedures as outlined in the student
handbook: www.palmbeachstate.edu/current.
Mid-Term Grade Reporting
Within one week after the close of the mid-term grading period, mid-term grades will be made available to all students for each
class by either written notification or individual conference.
Student Responsibility Policy
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 student handbook, the College catalog and other
College publications. The student will be responsible for preparing for class, participating in class, and completing assignments on
time.
Palm Beach State Websites of Interest
Please see this web page (www.palmbeachstate.edu/current) for a list of web addresses for students.
Withdrawal Policy for Individual Courses
The last day to withdraw from a College course with a "W" grade in this course is (NOVEMBER 4, 2016). It is the responsibility of the
student to use the PantherWeb system or visit a campus Registrar’s office to withdraw. An official withdrawal entitles the student
to a grade of "W" in the class.
Other Information from your Professor:
Department Contact Information
Name: Kimberly D. Allen
Telephone: 561-868-3689
Job Title: Associate Dean, Business and Computer
Science.
Template Date – July 2013
Office Location: BA 102
Email: [email protected]
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