ACCOUNTING I
Course Syllabus
Section number: 1005 =
&nb=
sp;
Term: Fall 2007
Professor:
Teri Bernstein, MBA, CPA =
phone: 310 434-4645
email:
Bernstein_Ter=
i@smc.edu
Subject line format (required):
1005
lastname, firstname: Subject [ e.g<=
/i>.
1005 Smith, Devin: test 01]
Office
Location: =
B220C
Office Hours:
Monday and Wednesday: 8:55-9:25 am
&nbs=
p; Monday
afternoon: 11:55 – 12:30 pm
&nbs=
p; Tuesday:
9:30 – 11:00 am
Virtual Office: Mon-Thurs
email received by 5:00 pm answered by 9:00 pm
Course Description: This course introduces the stud=
ent
to financial and managerial acconting for the sole proprietorship, partners=
hip,
and corporate forms of ownership.
This course also familiarizes the student with recording, classifying
and interpreting financial data for service and merchandising businesses.&n=
bsp;
It includes a study of the journals, ledgers and financial statements used =
by
these entities. Also covered are computerized accounting systems,
internal control, ethics, cash, accounts and notes receivable, merchandise
inventory, plant assets and intangible assets, liabilities, and equity
accounts.
Course Materials:
·
Fundamental Accounting Principles 18th edi=
tion,
by Wild, Larson, and Chiappetta,
ISBN: 0078156130,
Media Enhanced edition, 2007 copyright,
includes
Carol Yacht's General Ledger software
Homework Manager Plus (access code)
URL:=
http://mh.brownsto=
ne.net/classes/smcACCTG1_1005
and Volume 1 Working Papers.
These items have been bundled together to provide a savings to the
student.
Note: if
you purchase a stand-alone text, you will need to purchase Homework Manager=
and
Carol Yacht's General Ledger software separately.
·
Hand-held calculator (non-business functions)
·
Mini-Scantron Package – 815 QUIZZSTRIP
·
Flat pocket folder for homework and handouts
·
Regular access to eCompanion for notes, assignm=
ents,
announcements and handouts. M=
ake
sure your CORRECT and CURRENT e-mail address is registered with eCompanion;
check user profile.
·
4 x 6 index cards for downloadable and
self-prepared study cards
Advisory: =
You are advised to h=
ave
completed with a passing grade: Math
20 Intermediate Algebra.
What this really means is: have great Math 84 skills, and basic one-variable
algebra skills.
Grading: &= nbsp;
|
Assignment<= /b> |
points<= /p> |
|
Homework: 12 assig= nments @ 5 |
60 |
|
Chap quizzes (12)<= span style=3D'mso-spacerun:yes'> - lowest dropped @ 15= |
180 |
|
Project: Carol Yac= ht General Ledger |
30 |
|
Participation @ 1 points per class day |
30 |
|
Midterm= |
150 |
|
Final |
150 |
|
Total points possi= ble |
600 |
|
Grade ranges: |
grade |
|
90% - 100%<= /p> |
A |
|
80% - 89.99% |
B |
|
70% - 79.99% |
C |
|
60% - 69.99% |
D |
|
Below 60% |
F |
LATE EXAMS or PROJECT WILL RESULT IN REDUCED
POINTS (earned x 85%).
ATTENDANCE: It is crucial that y=
ou do
not miss any classes! You are
expected to arrive on time and to stay the whole class period. Although I may or may not complain=
, I
find it disruptive when students enter or leave during class. Also, please =
be
honest and up-front about informing me about scheduling issues. There are 30 point to be earned by
engaged attendance: 1 point per cl=
ass
period. There are no make=
-ups
for these points. You may pet=
ition
to be graded solely on your exams, but the grading scale will be in 8 perce=
ntage-point
grade increments, not 10. "Showing up" is an extremely importa=
nt
business skill.
HOMEWORK
Homework is due =
at the
beginning of the class period noted in this syllabus. In
my experience, students who keep up with the homework generally perform bet=
ter
on exams. In addition, points are allocated for completed homework. You are expected to "grade&qu=
ot;
your homework in a different color pen/pencil than you did your original wo=
rk.
Maintain all homework in a flat folder, stapled by assignment and properly
labeled and in order. Only<=
/b>
properly and contemporaneously maintained notebooks will be eligible for ex=
tra
credit points.
|
Chapter
|
Homework Assignmen=
ts @ 5
pts (maximum 60 points) |
Due:
write it down: |
|
01 |
First week: P1-8A; |
|
|
02 |
P2-3A, P2-4A |
|
|
03 |
P3-3A, P3-5A |
|
|
04 |
P4-5A |
|
|
05 |
P5-1A, P5-4A |
|
|
06 |
P6-1A, P6-2A |
|
|
07 |
P7-5A |
|
|
08 |
P8-2A, P8-5A |
|
|
09 |
P9-4A, P9-5A |
|
|
10 |
P10-2A, P10-5A, P10-6A |
|
|
11 |
P11-1A, P11-4A |
|
|
12 |
P12-2A, P12-4A |
|
|
OTHER |
Midterm, =
150
points: Wednesday October 1=
7th |
|
|
|
Project, =
30
points: Due Wednesday, October 31 |
|
|
|
Quizzes
(Mondays) 13 @ 15 points (drop lowest) |
|
|
|
Final, 150
points: Monday, December 17=
: 8-11
am |
|
|
|
Participation: 30 po=
ints,
attendance |
|
|
HOLIDAYS |
Labor Day=
Sept
3; Veteran’s Day, Nov 12, |
|
To excel in this
course, you must study, do the homework, and come to the lectures having re=
ad
the assigned chapter before the lecture. The study cards I provide are esse=
ntial to
reviewing course content basics. Study, practice, re-practice, ask question=
s,
ask a follow-up question, review with other students, succeed…
Also, even if you decide not major =
in
business, this course will help you throughout your life as you make
investments and prosper. Welc=
ome!
BUSINESS DEMEANOR
Please
conduct yourself as you would in a business environment: on-time attendance,
respect for others, respectful language and personal integrity. Cell phone and i-pod etiquette: do=
not
use during class, which includes group work time. Private conversations with me shou=
ld be
in my office hours or at break times. Personal needs? Try to handle them at the break.
DROP POLICY
Each
student is responsible for understanding SMC deadlines for dropping classes=
as
well as taking the necessary steps to drop the course if he or she will not=
be
able to attend. In addition, I
reserve the right to drop students for not participating constructively in =
the
class.
Drop deadline for refund: Sep=
tember
9, 10 pm online
Drop deadline for a guaranteed W: October 21, 10pm online
Drop deadline for a W with the instructor’s permission and C or higher
grade: November 18…must discuss with instructor by November 14th=
.
CODE OF ACADEMIC CONDUCT
Honest
and ethical students are protected in this class. It is your responsibility to famil=
iarize
yourself with The Code of Academic Conduct, which is printed in the General
Catalog and available online through the website. Please be extremely careful that y=
ou do
not engage in any behavior that could even be construed as cheating. Violations could result in fail=
ing
grades, reports to the Campus Disciplinarian, and subsequent academic
disciplinary action. Exam=
ples
of behaviors that are not permitted include but are not limited to: Copying
another student's homework, inappropriate language or physicality in the
classroom, and inappropriate behaviors during an exam (talking with another
student, looking at or copying from another student's paper, using a disall=
owed
PDA or calculator, using disallowed notes, leaving the room without prior
permission, removing exam materials from the classroom).
SPECIAL REQUESTS:
These shou=
ld be
in writing, on the form provided in eCompanion Doc Sharing. Also, for obvious reasons, it is
probably not a good idea to ask me for a favor in front of several class
members, at the break or in the classroom.=
Come to my office, and do it in writing. I am likely to forget otherwise.
I
MAKE MISTAKES:
Let me know, promptly and kindly, i=
f I
have made a mistake in class, or if I have made a mistake in grading or in
posting your grade to eCompanion. I
appreciate the feedback, and I do not want to perpetuate errors.
I
hope you enjoy the class!
Bernstein
Accounting 1 Syllabus Fall 2007
section 1005 =
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