ACCT 1A
Course Expectations/Requirements:Fall 2016
ACCT 001A-03Y
Strategic Learning Outcomes for this class:
Demonstrate a knowledge of double entry accounting for business transactions and adjustments.
Prepare, explain and analyze an income statement, statement of owner's equity and balance sheet using GAAP and identify the various users of financial statements.
Identify ethical issues in an accounting context.
Analyze fundamental business concepts, how businesses operate and how accounting serves them.
DESCRIPTION
ACCT 1A Financial Accounting
REQUIREMENTS
Be prepared to spend a minimum of 12 hours per week using and studying course materials.
COURSE OBJECTIVES
In order to take this course you will need to have access to the world wide web (that
can be provided at De Anza College) and be eligible to take ACCT 1A.
Cengage website:
http://academic.cengage.com/login
Class code:E-Y84E45XPEENWX
Use the class code above, along with your access code from the insider of your text cover to gain access to the Cengage website.
Text purchase
Your cheapest, best option is to purchase the book in the bookstore.
The text you purchase from the bookstore includes the book itself
and the access code to the Cengage website where you will do much of your homework.
You must have access to the website as part of the class requirement. The DeAnza bookstore sells texts online as well as in-store.
INSTRUCTOR INFORMATION: MICHAEL GOUGH
Office Hours Held: Monday, Oct 3 through Thursday, Dec 8
Days and Hours: MTWTh 10:15AM-11AM in office and online
Phone/Voicemail: (408) 864-8622
Fax Telephones: (408)864-8245; 864-5546
Office Location: F-51a
E-mail Address: goughmichael@fhda.edu
Contact the instructor if you have questions about the course. A splendid time is
guaranteed for all.
COURSE MATERIALS
http://books.fhda.edu/
Phone: 408-864-8455
Purchase at the De Anza College Bookstore:
26th ed Accounting, (Warren etc, Cengage Publishing)
1. The book is by Waren and has a web component. You need to purchase the book from
the bookstore to get the online code for the course.
2. Calculator, paper.
Text Refund Deadline: see catalog.
This course is designed to expose the student to the basic aspects of accounting.
The course requires a substantial amount of reading and problem solving. Make sure
you keep up with the work in the course and stay on top of the reading, videos and
homework.
After completing the reading and homework assignments, you should be able to:
1. Explain the process of accounting.
2. Identify the users of accounting information.
3. Identify the generators of accounting information.
4. Perform double entry bookkeeping.
5. Record accounting transactions in a general journal and special purpose journal.
6. Post transactions to the general ledger.
7. Adjust accounts as part of the accounting cycle.
8. Prepare a trial balance, adjusted trial balance and financial statements (income
statement, balance sheet and statement of owner's equity).
9. Prepare closing entries.
10. Recognize basic accounting theory and generally accepted accounting procedures.
11. Analyze financial statements at a beginning level and explain generally accepted
accounting principles (GAAP).
Grading: Midterms: 300
Homework/In Class/Web 120 (approximate)
Final 100
Drop One Exam (100)
Total 420
A >90% B >80% C >70% D >60% F 59%
Course Expectations/Requirements:
This course is designed to expose the student to the basic aspects of accounting. The course requires a substantial amount of reading and problem solving. It is expected that the student attend all sessions. If one is missed it is up to the student to get the information from fellow students or from the instructor at a mutually agreed upon time. Because it is rare in business that individuals work alone, and the ability to work with others is an important skill, there is a substantial amount of group work in the class that is graded. Therefore come to class and prepare to be an engaged, active learner. An important component of this class is the cyberclass where you will be required to go to the Cengage website where you will do work that helps ensure you understand the concepts of each chapter.
Policies:
All exams must be taken at the scheduled time and date. There are no makeup exams
for any reason, however, one exam is dropped. All work must be turned in on time;
late assignments are not accepted for any reason. In class group work cannot be made
up. If you find that regular attendance is a challenge, it is suggested that you take
the Distance Learning Class, where there is a greater writing requirement but the
attendance requirement is minimized.
Cheating and disruptive behavior will not be tolerated and are dealt with in accordance with the DeAnza policies set forth in the course catalogs and schedules.
Once you have indicated your enrollment in the class, it is your responsibility to monitor your enrollment and drop yourself if you believe you cannot pass the class. It is entirely the student's responsibility to drop himself or herself in accordance with college guidelines and dates.
Incomplete grades are only available under the following conditions: The student has done ALL of the work (all midterms and turned in all homework) in the course and cannot take the final exam because of an emergency (verifiable illness, family death, car accident etc). If the issue arises prior to the date for withdrawal, then the student WILL TAKE A W GRADE. If it occurs after the withdrawal date and ALL work in the course has been completed and a verifiable emergency has taken place, then an incomplete grade can be given. Please note, these are exceedingly rare.
If you wish to take this course as a pass/no pass option it is entirely your responsibility to sign up for the option within the requisite time outlined on the DeAnza website. The instructor has no authority or ability to change a graded course to a pass/no pass course; it is entirely the responsibility of the student.
Once you have indicated your enrollment in the class and completed the orientations, it is your responsibility to keep up with the work and drop the course if you determine you cannot keep up. If you do not take the midterm exam, you will be dropped from the class, in all other cases, it is the student's responsibility to initiate the withdrawal. Please note DeAnza is very strict with the withdrawal date policy.
You may access your final grades through the Star System [408-777-9394 or 650-917-0509], and the Internet [https://regserv.fhda.edu/da-grades.html]
..
Acct 1A Fall 2016
Exam Dates 10/18 (Ch 1-3), 11/10 (Ch 4-6), 12/1 (Ch 7-9) and 12/13 Final (at 11:30AM)
(Comprehensive)
Acct 1A Fall 2016
Note: there is work due in Cengage for every chapter the same day the homework is
due.
Tues .. Thurs .. Chapter .. HW Due ..
9/27 .. 9/29 .. 1 .. 1-3A, 4A .. 9/29
10/4 .. 10/6 .. 2 .. 2-2A, 3A .. 10/6
10/11 .. 10/13 .. 3 .. 3-3A, 5A .. 10/13
10/18 .. 10/20 .. 10/18 .. Exam .
10/25 .. 10/27 .. 4 .. 4-2A, 3A .. 10/25
11/1 .. 11/3 ....... 5 .. 5-1A, 3A .. 11/1
11/8 .. 11/10.. .. 6 .. 6-1A, 3A .. 11/8
.................... 11/10 .. Exam ..
11/15 .. 11/17 .. 7 .. 7-1A, 3A .. 11/15
......................8 .. 8-3A, 5A .. 11/17/15
11/22 .. 11/24 .. no class meeting - Cengage exercises
11/29 .. 12/1 ......... 9 .. 9-2A, 4A .. 11/29
....................12/1 .. Exam
12/6 .. 12/8 .. Review for Final Exam
..
12/13 .. Final Exam .. 11:30AM ..
Schedule may be changed as needed
Cheating and plagiarism will be handled in accordance with DeAnza Policy (failing
grade on the assignment or exam, and it cannot be dropped) and you will be reported
to DeAnza Administration.
Note to students with disabilities: If you have a disability-related need for reasonable academic accommodations or services in this course, provide (name of Instructor) with a Test Accommodation Verification Form (also known as a TAV form) from Disability Support Services (DSS) or the Educational Diagnostic Center (EDC). Students are expected to give five days notice of the need for accommodations. Students with disabilities can obtain a TAV form from their DSS counselor (864-8753 DSS main number) or EDC advisor (864-8839 EDC main number)