COURSE SYLLABUS
I. PREFIX NUMBER: ACCT 211A
COMPLETE TITLE: PRINCIPLES OF ACCOUNTING I
CREDIT HOURS: 3 CREDIT HOURS
II. TERM AND YEAR: FALL 2003 OFFICE HOURS:
MWF
MW
R
INSTRUCTOR: RICK BRYANT OFFICE LOCATION: DEBUSK CENTER
308-A EXT 6262
EMAIL RBBLMU@HOTMAIL.COM
III. COURSE
PREREQUISITES: MATH 111
CO-REQUISITES: NONE
RECOMMENDED ANTECEDENTS: NONE
IV. COURSE DESCRIPTION: The course will be the initial introduction
to the business environment. The student will be aware of the users of
financial information. An introduction
to measuring business transactions, measuring business income and completion of
the accounting cycle will be made. The
student will be introduced to accounting for merchandising operations,
financial reporting and analysis, introduction to computer applications for
accounting, and the concept of internal control. The student will be introduced
to the concepts and current generally accepted accounting principles for
short-term liquid assets, inventories, long-term assets, and current
liabilities.
V. RELATIONSHIP OF THIS COURSE TO CONTENT
AREA KNOWLEDGE AND SKILLS.
Principles of Accounting addresses knowledge and skills by enabling
students to recognize economic events of a specific business entity, record and
communicate these events, and how to communicate accounting information.
VI. TEXT:
NEEDLES/ANDERSON/CROSSON
PRINCIPLES OF ACCOUNTING 2002 EDITION
HOUGHTON/MIFFLIN
VII. COURSE
OBJECTIVES:
1.
Introduction of accounting information systems
2.
Introduction of forms of business organizations
3.
Discussion of accounting measurement issues
4.
Introduction of double-entry system
5.
Introduction of recording and posting transactions
6.
Introduction of trial balance
7.
Introduction of measurement of income
8.
Introduction of accrual accounting
9.
Introduction of adjustment process
10.
Discussion of accounting cycle
11.
Introduction of closing entries
12.
Discussion of merchandising operations
13.
Introduction of financial reporting and analysis
14.
Introduction of computer applications in accounting
15.
Introduction of internal control
16.
Introduction of banking transactions
17.
Introduction of voucher system
18.
Introduction
of recording and valuation of
short-term assets
19.
Introduction
of recording and valuation of
inventories
20.
Introduction
of recording and valuation of
long-term assets
21.
Introduction of recording and valuation of current
liabilities
22.
Illustrate Payroll Accounting
VIII. OUTLINE OF
COURSE CONTENT/UNITS OF INSTRUCTION (SEE ATTACHED)
IX. REQUIRED READINGS:
ASSIGNED CHAPTERS
X. SUGGESTED READINGS/BIBLIOGRAPHY
ARTICLES "JOURNAL OF
ACCOUNTANCY"
EXCEL APPLICATIONS
XI. METHODS OF INSTRUCTION AND LEARNING: Assignment sheet attached will advise student
chapters to read and required problems to be completed. Assigned chapters will be discussed and
assigned exercises and problems will be tool to promote class discussion.
XII. COURSE
REQUIREMENTS AND EVALUATION METHODS:
ATTENDANCE
IS REQUIRED:
AVAILABLE POINTS:
MID TERM OVER CHAPTERS 1 THROUGH 6
100 POINTS
FINAL EXAM CHAPTERS 4 THROUGH 12
100 POINTS
WEEKLY CLASS ASSIGNMENTS
150 POINTS
WEEKLY QUIZZES
150 POINTS
FINANCIAL ACCOUNTING PROJECT
100 POINTS
CLASS ASSIGNMENTS AND WEEKLY QUIZZES WILL BE
AVAILABLE IN EXCESS OF 300 POINTS. MISSED
ASSIGNMENTS AND QUIZZES CANNOT BE MADE UP. THE MAXIMUM ASSIGNMENTS AND QUIZ
POINTS CANNOT EXCEED 300.
GRADING SCALE:
570 – 600 POINTS
A
550 – 569
B+
520 – 549
B
500 – 519
B-
450 – 499
C+
420 – 449
C
390 - 419
C-
300 – 389
D
BELOW 300
F
XIII. UNITS OF INSTRUCTION: CHAPTERS 1 THROUGH 12
XIV. STUDENT
WITH DISABILITY: Any student with a
disability requiring accommodation(s) should make an appointment with the Vice
President for Student Affairs (423)-869-6393 to discuss specific needs.
XV. ACADEMIC
INTEGRITY: Student should refer to
section in the LMU Undergraduate Catalog – 2003-2004 on Academic Integrity.
XVI. DATE
OF REVISION: