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Course Number: Palm Beach State College Course Syllabus – ELearning Online Class
Palm Beach State College
Course Syllabus – ELearning Online Class
General Class and Course Information
Course Number: ACG2022
Course Title: Financial Accounting
Term/Dates: 09/19 - 12/19/2016
Reference Number: 218782 Credit Hours: 4
Clock Hours:
Course Description: This course is an introduction to financial accounting concepts. It includes the accounting cycle,
internal control, balance sheet and income statement accounts, cash flow and characteristics of corporations. It also
includes a brief introduction of the field of accounting and important governing bodies such as the Financial Accounting
Standards Board, and the Accounting Principles Board. This is a four-credit course that is transferable. It is also the first
of two courses in an introductory series. Additionally, this course will:
•give beginning business students an opportunity to learn about business in its entirety before studying each of its parts
intensively;
•help students develop a technical vocabulary for use in later courses and in reading business periodicals;
•help students to acquire a better understanding of the workings of the free enterprise system; and identify career
opportunities.
Distance Learning Class Information
This course is taken completely on the Internet without attending a classroom on campus. Some courses may require
students to take examination(s) in a proctored lab setting. Before you decide to take the course via online delivery, it is
recommended that you:
Visit – http://www.palmbeachstate.edu/elearning/online
to obtain Detailed Facts & Information about
Blackboard Access
 Access to your Online Course is AVAILABLE each term on the FIRST DAY OF CLASSES
 Access to your Online Course will NOT BE AVAILABLE unless the course tuition is FULLY PAID
Blackboard Orientations
 How to Register for the Free Online Orientation Course: ELO1000
 Where/When to Attend On-Campus Orientation
Blackboard Tips & Tutorials
 How to Ensure your Computer is Compatible
 Ensure you Understand Examination and Assignment Rules
 Learn the Functions of Blackboard
Then Proceed To – https://palmbeachstate.blackboard.com
to Login to your Course (not available before the first day of class) using the same
USERNAME and PASSWORD you used to register for classes.
For Additional Information and Notices Visit – http://www.palmbeachstate.edu/elearning
Online Examinations Notice
This course requires students to use an Online Test Proctoring System when taking online examinations. This
requires an installation of a LockDown browser on the student’s computer and use of a Webcam. Instructions
how to download/install the free browser will be provided in the course. Students need to have/obtain their
own Webcam. Students can elect to take the examinations in Student Learning Centers where the Test
Proctoring System is provided.
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Course Syllabus – ELearning Online Class
Professor’s Information
Name: Gracelyn V. Stuart
Office Location: CA-111
Telephone: 561-862-4420
Email: [email protected]
Faculty Web Page:
Office Hours: Tues. 9:45 – 11:00 a.m. and 2:15 – 6:00 p.m.
http://www.palmbeachstate.edu/x461.xml?id=stuartg
Thur. 9:45 – 11:00 a.m. and 12:15 – 2:00 p.m.
And online in Blackboard
Information on REQUIRED Textbooks:
Title
Financial Accounting (PBSC soft cover
edition package with the WileyPlus
access code)
Edition Author
Weygandt,
9th
Kimmel & Kieso
Publisher
Wiley
Publishing
Company
ISBN
9781119046318
Other Information on Textbooks and Materials needed for class:
If you want to purchase a used book, or rent the book, the ISBN# for the text only is: 978-1-119-04624-0. However,
please note you will have to purchase the WileyPlus access code separately.
Search the Internet early to save. It is sometimes available on Amazon.com or at BookSmart.
Information for purchasing WileyPlus alone is: ISBN: 9781118680711 Author: Weygandt (I was told this item will only be
available from the bookstores on campus).
Title: WP SA t/a Financial Accounting 9e
Full Title: WileyPLUS Stand-alone to accompany Financial Accounting, 9e
If you purchased a new book, please be careful not to throw away the access code. Also, be careful opening the
access code so as not to tear any of the digits.
Since this is an online class, if you are comfortable with online reading you can purchase the access code alone because
the complete e-book is included. The only difference is that the page numbers are not printed.
NOTE:
Supplementary Books/Materials
1. Tutors in SLC lab (BT-216). Visit their web page at https://www.palmbeachstate.edu/x13669.xml for location
and hours.
2. FREE 24/7 online tutoring in Blackboard through SmartThinking.
3. Accounting Study Aids on the accounting site: http://www.palmbeachstate.edu/programs/accounting.
4. A WILLING BODY AND BRAINS IN GOOD WORKING ORDER.
Course Learning Outcomes: As a result of taking this course, the student will be able to:
Enter daily transactions and periodic adjusting transactions into a book of original entry called the journal and transfer
transaction entries (post) from journal to ledger.
•Prepare basic income statements, statements of owner's equity, retained earnings statements, and balance sheet.
•Identify basic internal controls needed to assure accuracy of records and to safeguard assets.
•Reconcile bank statements to accounting records.
•Calculate interest on notes receivable and account for doubtful and uncollectible accounts receivable.
•Compute ending inventories using FIFO, LIFO and average cost.
•Account for Property, Plant & Equipment, Natural Resources and Intangible Assets.
•Compute gross and net pay of employees including recognition of limits of deductions and employers' liability for
payroll taxes.
•Account for notes payable, including interest computations and discounted notes.
•Explain how generally accepted principles are used to help assure reliability of financial statements for decision making.
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Course Syllabus – ELearning Online Class
•Compute and record cash and stock dividends, including the division of dividends between common and preferred
stockholders.
•Describe the various types of bonds.
•Calculate the expected selling price of bonds when face interest rate of the bonds differs from market interest rate
using present value techniques.
•Account for the issuance and retirement of bonds at face value, at a discount, and at a premium.
•Amortize bond discounts and premiums.
•Compute cash flow from operating, investing, and financing activities and prepare a statement of cash flows.
•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.
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
Prerequisite:
There are none officially. However, students should be of a sophomore standing; (all 1000
level courses should be completed, and preferably, you should have taken Introduction to Business, before
attempting this 2000 level course).
YOU MUST PASS THE ORIENTATION/SYLLABUS QUIZ WITH A SCORE OF AT LEAST 18/20 TO BE ABLE TO CONTINUE IN
THE COURSE.
Take the Challenge
The majority of students find Accounting Courses challenging. In that respect, this course will not be any
different, it should challenge you. Isn't that what school is all about? We should stretch and grow throughout
education, if we are to succeed.
With that said, I want to talk about being successful in this course. Students often think that an internet/hybrid
class will be easier, but that is a myth. If anything, it is probably more difficult since you will be doing the
major portion of the work independently. You should expect to spend a minimum of ten-to-twelve (10-12)
hours each week working on this course. The specific time required will vary depending on your
background. This estimate may sound intimidating. However, I believe we should all be up front about what is
required in order to be successful.
I am not trying to scare you away. There are many resources available to assist you in this course. We have an
accounting tutor (a real live person) in the Student Learning Center (SLC) and SmartThinking 24/7 online
tutoring. All these resources will only help if YOU COMMITMENT THE NECESSARY TIME and use
them. This is a VERY DEMANDING COURSE. The material is completely comprehensive; each chapter
builds on the previous chapters. Because of this, it is important not to get behind. Last minute cramming will
not work in this course. Please! Don’t make this mistake. It is my desire that you all succeed the first time
around.
Text Book Web Content Information:
As was mentioned earlier under “Required Textbook,” you are required to use the WileyPlus electronic
supplements offered by the Publisher. The Web URL for your class will be on the Blackboard course site under
“Web Links.” You must access this site and register by September 24th (day after drop/add ends). DO NOT
ATTEMPT TO REGISTER FOR WILEYPLUS USING ANY OTHER LINK! If you are re-taking the class, and paid for
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Course Syllabus – ELearning Online Class
WileyPlus no more than a year ago, do not purchase another access code. E-mail me in the course and give me
the course # and when you previously took the class and I will try reaching out to them for a complementary
code for you. WileyPlus also allows you to use it FREE for fourteen (14) days while you are waiting to purchase
your access code. Make sure you continue to use your same username and password when you register your
access code. A maximum of 100 course points (9.57% of the grade) can be earned from completing homework
timely. The site also contains:
 An excellent tutorial of each chapter
 Interactive visual and audio resources
 Self-assessments
 Crossword puzzles
 Personalized study analysis
Academic Dishonesty Policy and Penalty for Violation:
Please see policy under "College Policies and Web Information" below.
Anyone found guilty of any of the above will receive a zero on the quiz, exam or assignment, for the first offense. And
will be referred to the Dean for dismissal from the college thereafter.
Please refer to the Palm Beach State College Student Handbook:
(http://www.palmbeachstate.edu/Documents/Marketing/studenthandbook.pdf) for further information.
Assignments, Tests, Quizzes and Final Exam Schedule, with percentage/points of grade:
YOU MUST PASS THE ORIENTATION/SYLLABUS QUIZ WITH A SCORE OF AT LEAST 18/20 TO BE ABLE TO CONTINUE IN
THE COURSE.
See the course outline/calendar (addendum to the syllabus) for details on quiz and exam dates.
No part of an exam or quiz should be printed or copied, in whole or in part, to paper, e-mail, i-phone, computer hard
drive, or any other storage device. If I have reason to believe anyone is guilty of attempting this, said person/s will be
dismissed from the class immediately.
Grading:
Assignments will be as follows:
Assignment
Points
Percentage
Introduction
05
.48%
Course Contract (10 points)
10
.96%
Homework Exercises & Problems in WileyPlus (100 points)
100
9.57%
Quizzes (12 @ 30 = 360 points) + orientation quiz @20
380
36.36%
Exams (5 @ 100 points)
500
47.85%
Participation (weekly postings on discussion board)
50
4.78%
Total (1045 points)
1045
100%
Grading Policy: Each assignment grade will be affected by the following:

completeness of all instructions
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


saving work with correct filenames: first four letters of your last name, last four digits of your
Palm Beach State College student I.D. and the name of the assignment e.g. (stua1234assignment1)
appearance, grammar, spelling, and proper sentence structure
using the course web site bulletin board and e-mail (this new course site allows me to see each time you
logon, how long you stayed, how many minutes were "idle", if you are reading the bulletin board and
much more)
Letter Grade
A
B
C
D
F
P
N
S
U
Points
940 to 1045
836 to 939
731 to 835
627 to 730
Less than 627
NA
NA
NA
NA
Percentage (if applicable)
Class Policies
Attendance: Professors are required to take attendance.
Even though you are not in a classroom attendance is very important. What does this mean? You must check the
bulletin board and your e-mail in Blackboard regularly for important messages. The student must login within the first
week of class and introduce themselves on the bulletin board in the Introduction topic. Students are expected to
schedule their own computer and study time and submit all assignments via the course web site by the assigned due
dates.
Missing two assignments in a row will result in the instructor denying the student access to the course web site.
Electronic Device Use and Email Policy:
If you choose to take this course, you must have access to a computer that meets the basic computer requirements http://www.palmbeachstate.edu/x10620.xml.
You must have access to the following software for a personal computer (IBM-compatible):
o
Windows 7, 95, 98, 2000, ME, XP, or VISTA
o
Microsoft Word ; do not use Microsoft Works or Word Perfect
o
Updated antivirus program
Email Policy:
Once you have gained access to the course site, e-mail me using the communication tools in Blackboard. In the event of
an emergency and Blackboard is not working, use: [email protected]
Absolutely no text lingo is allowed in this course.
Late Assignment Policy:
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Course Syllabus – ELearning Online Class
While distance learning offers flexibility as to when you are on the Internet, there is no flexibility in the due dates. If an
assignment date must be missed due to an emergency situation, call or e-mail the instructor to make arrangements
prior to the end of the due date.
No late assignments will be accepted without my prior approval to be based on verification of authentic documented
proof of legitimate excuse. This is an online class and the Internet is available worldwide (www) 24-7. If you will be
traveling, it is your responsibility to secure a laptop, and make sure a reliable secure ISP is available.
Make-up Exam Policy:
Absolutely no make-up quizzes or exams are allowed
Withdrawal Policy:
See the policy under "College Policies and Web Information"
Other:
Professor’s Expectations:
When taking an online course the student needs to be an independent and self-paced learner and possess timemanagement skills. The student is expected to:
 login to course web site first week of class (you must login by the day after drop-add ends)
 remain in contact with the instructor through Blackboard e-mail as necessary
 check course web site bulletin (discussion) board, announcements and e-mail at least twice a week
(once a day is preferred; once a week is not sufficient)
 be aware of all course announcements and due dates
 read the assigned textbook
 use the Discussion Board Virtual Classroom Forum to ask questions as if you were in the classroom
 complete all assigned homework and utilize the study materials on the WileyPlus Web Site
 complete and submit all assignments on time. Your name must be at the top of every assignment
 read the comments or explanation of grade reduction on your assignments
 take exams and quizzes at home or any computer with a reliable Internet connection within the specified
testing dates
 use appropriate communication tools (course web site e-mail and bulletin board)
 observe rules of Netiquette (do not type in all caps; that is considered shouting on the Internet)
The instructor is part teacher, part facilitator or team leader and grader of the learning experience. I am here to
assist you in learning the particular topics introduced in this course. I will answer bulletin board and e-mail
inquiries within 24 hours of posting during the week (Monday through Friday, sometimes on Saturday, but
never on Sunday). Please acknowledge that the instructor is not online 24 hours a day. Allow time for an
answer. The instructor cannot respond to messages within less than a 24-hour period.
Please see item #7 on the course outline/calendar for weekly postings and discussion board expectations.
Assignments will be graded within 72 hours of assignment due date. The instructor critiques all assignments.
You may submit assignments prior to the due date. But, no assignments will be graded prior to due date. No
assignments will be accepted after due date for any reason.
The course web site is an extension of our classroom. Appropriate conduct is required there as it is in a classroom
environment. You may not post messages on the bulletin board that use foul or abusive language. Postings of this nature
will result in immediately being denied access to the course. Any issues you need to discuss that are personal or
concerning grades, missed assignments, feelings toward another student or the instructor are to be addressed either via the
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course web site e-mail or call the instructor at the above number. Rules of Netiquette must be followed.
The amount of time spent on the course depends on the type of learner you are, the level of proficiency you are at, and
your desire to learn. Only you can determine how much time to spend, but the student should expect to spend at least 1012 hours a week on this course. Before you continue with the course, be sure you can devote the adequate amount of time
to the subject. Be sure to take into account other course work, your work schedule (including travel), your family life, and
any other factors that may influence your study time. Take the time quiz. You are the most important factor in the
formula for your success. To succeed you must put in maximum effort and communicate with your fellow students
and me. When using a computer for any kind of work you must always be prepared for an emergency. It is up to the
student to find alternate ways to get to a computer when theirs goes down (FAU library, public library, Kinko’s etc.).
Also, the student should print all assignments and whatever else they feel may be needed from the course web site in case
it goes down. "Computer broken" or "can't login to ISP" are not acceptable excuses. Instructor will help with
understanding the course material but will not diagnose computer problems.
Methods of Instruction:
The course web site is an extension of the classroom. The course web site is constructed in a program called
Blackboard. Students can access course materials using a web browser (Netscape) from any computer
connected to a secured Internet anywhere in the world.
Rules for Blackboard Course Site:
Login: Once you login you may want to bookmark the course web site address so that you don't have to type it
in or use the syllabus to find it again. If you are working on a computer used by other, it is critical that you exit
the browser each time you finish using the course web site. If you don't exit, anyone using that machine after
you will have access to your course materials, could send e-mail in your name, and view your confidential
student record. Blackboard sign-on is only for students who are officially registered in the course. Do not
allow anyone else to use your password to enter the course site as this would be a violation of the course
and Palm Beach State College’s student privacy rules subject to dismissal from the class.
Note: Once at the course web site, use the navigation buttons within the course to move throughout the course
pages. Do not use Netscape's navigation buttons on the browser toolbar. On the left side of the screen you will
see My Dashboard. The first link is the Syllabus; then Lessons – this is where you will find detailed
instructions about the course, and what is expected chapter by chapter in chronological order.
Note: After clicking on Lessons, it is highly recommended that you print all the assignment instructions.
There is always the possibility that the server or your computer may go down. And this is not an excuse for late
assignments. Be prepared in case of emergency. Students MUST submit their own assignments.
Once logged into the course, all communication will take place at the course web site through the discussion
board and e-mail (Course Mail icon under My Dashboard). The Discussion Board is public. Students are to
post any questions regarding course material or assignments on the Virtual classroom Discussion Forum. This
way anyone (instructor or student) may answer the question. Also, the question will be answered for all students
at one time. Use an appropriate subject title for the posting. You can find more instructions on how to use the
discussion board on the Blackboard course site under Student Resources.
Absolutely no text lingo is allowed in this course.
Assignment: Sorry, but there is not a separate link for Assignments under My Dashboard. Assignment
Instructions are in the Lessons. The submission area is further down on the same page with the instructions.
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Mail: The e-mail feature in the course web site is private and only for the students and instructor of the course.
Therefore, you may only e-mail other students in the course or the instructor. E-mail is to be used for personal
questions, but not for submitting assignments. The instructor will not accept assignments e-mailed to her
personal e-mail address for any reason. If the course web site is down, instructor will make arrangements for
assignments. DO NOT SEND assignments to her personal e-mail.
To send an e-mail in Blackboard, click “create message” then you must click “Browse for recipient.” Put a
check mark in the box to the left of the name, scroll down to the bottom of the page and click “save.” Now you
can type your message and click “send.”
Note: It is important to check your e-mail and read the discussion board frequently, and to read all
Announcements upon entering the course site. If experiencing problems with an assignment, check the
discussion board for postings before e-mailing the professor. Your questions may already have been answered.
My Grades - The student can view their own grades. You will also be able to see how you are doing compared to the
others in the course, but will not be able to view anyone else's grades. Statistics on exams will be posted, but not for the
quizzes.
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.
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
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Course Syllabus – ELearning Online Class
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 15th. 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.
Course Assessment
Students are expected to use the PantherWeb system and complete the course assessment at the end of the semester.
Other Information from your Professor:
Getting Started with a Distance Learning Class
1.
2.
Make sure you have all the computer system requirements as listed in the Computer Requirements section of this syllabus.
If you have questions prior to registering e-mail me at: [email protected]
3.
Obtain course materials. The textbook(s) can be purchased at the Palm Beach State College campus bookstore, online at
http://www.efollett.com, or any other reputable online site.
4.
Log onto the course web site at: https://palmbeachstate.blackboard.com Use your Pantherweb logon information.
5.
Once inside the course website, click on Lessons, then click on the first link "Mandatory Orientation – Start Here" and complete
all the steps in the mandatory orientation.
6.
Explore the different parts of the web page. Be sure to print the syllabus, course schedule/calendar, and assignment
instructions so that you know what is expected of you during the semester. Also record exam and quiz dates in a Day-Timer, cell
phone, or other electronic media device.
7.
Read the instructor’s Introduction message on the discussion board and post your introduction to the class (do not post your
introduction as a reply to my introduction).
8.
Begin completing your work as listed on the course schedule/calendar.
Disclaimer
Changes may be made to the syllabus at any time during the term by classroom or e-mail announcement. It is the
responsibility of the student to make any adjustments as announced.
Hope you have fun while learning financial accounting this semester.
Distance Learning Requirements
Computer Systems
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Your computer system resources must be compatible with the Learning Management System (LMS) used to deliver/manage course
content. System Check (analysis) is provided on the course login page at https://palmbeachstate.blackboard.com. Your computer
needs to be configured per recommended settings. Failure to do so generally results in test submission and other participative
action errors. These types of errors are generally not accepted as an excuse for missed submissions.
SLC Computer Lab
If students do not have access to a computer at home, the SLC Computer Lab at a Palm Beach State campus can be used to complete
course assignments. Visit the SLC Computer Lab webpage at http://www.palmbeachstate.edu/slc for location and hours.
Student Computer & Learning Management System Skills
Students need to possess basic web-browsing skills and need to learn the functions of the Learning Management System (LMS).
Online video tutorials are provided for all major LMS functions and can be accessed from the online classroom or directly at
http://www.palmbeachstate.edu/elearning/resources
Course Login
Courses become accessible on the first day of class and tuition must be fully paid to obtain access. If this is your first PBSC online
course, review the Course Access Facts & Information at http://www.palmbeachstate.edu/elearning/online before attempting to
login to your course -- information on how to change your password and solving other login related issues is provided on this page.
Login Page: https://palmbeachstate.blackboard.com
Username: Your PBSC Student ID
Password: Your PBSC Password (must be 6 characters)
Online Textbook Purchase
The textbook(s) can be purchased at the PBSC Campus Bookstore or online at http://www.efollett.com.
Online Course Assistance
For assistance, contact your:
o Professor -- with Course Instructional Content (assignment/test availability dates, course instructions, etc.) issues.
o Student Helpdesk -- with Username/Password & General Access issues. Call 561-868-4000.
o Blackboard Administrator -- for Course Availability issues. Email [email protected]
Department Contact Information
Name: Robert Gillan
Telephone: 561-862-4796
Job Title: Dept. Chair
Template Date – July 2013
Office Location: AD-311
Email: [email protected]
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