ACCT 1B

Acct 001B-03Y Tues/Thurs 11AM-12:50PM (and online meetings) 
 

Course Expectations/Requirements: 
Cengage URL: http://academic.cengage.com/login 
Course Code: E-Y84E5ZFX73HYA

Strategic Learning Outcomes (SLO) for this course: 

Demonstrate a knowledge of the users of accounting information and forms or business ownership, risks and capitalization of each and prepare, analyze and evaluate the financial structure of a firm using corporate financial statements (and include the statement of cash flows). 

Analyze and evaluate the capitalization of a firm using debt and equity and apply net present value methodology to the analysis. 

This course is the second course in the three course accounting sequence at DeAnza College. 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. 
After completing the reading and homework assignments, you should be able to:

  1. Account for inventory on the income statement and balance sheet.
  2. Account for depreciation.
  3. Prepare financial statements for a corporation.
  4. Explain how money is raised and accounted for in a corporation.
  5. Account for bonds and solve problems using net present value concepts.
  6. Prepare and explain a statement of cash flows.
  7. Adjust accounts as part of the accounting cycle for a corporation.
  8. Analyze financial statements at an advanced level and explain generally accepted accounting principles (GAAP).

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. 
INSTRUCTOR INFORMATION: MICHAEL GOUGH
Office Hours Held: From Jan 16-Mar 17

Days and Hours: Mon-Thurs 10:15-11AM and online 

Phone/Voicemail: (408) 864-8622

Fax Telephones: (408) 864-8245, 864-5546

Office Location: F-51a

E-mail Address: goughmichael@fhda.edu


REQUIREMENTS

COURSE MATERIALS Purchase at the De Anza College Bookstore or through the publisher: [Bookstore Phone: 408-864-8701 ]
Accounting, Warren 26th ed. - et al, ed Cengage Publishers - Please note - you MUST have access to the Cengage website for this class 
Calculator, paper, a #2 pencil, and colored pen (required).
Days and Hours: Class meets Tues & Thurs 11AM, with an online component.

Catalyst:

The class uses the DeAnza Catalyst system for grade posting and some exercises. The website address is:

https://catalyst.deanza.edu.

Make sure you log onto Catalyst and become familiar with the site.

If you have not used Catalyst before, directions on logging on are shown at the Catalyst site.

Cengage Website is an integral part of the class: 

http://academic.cengage.com/login 

 Cengage access code: E-Y84E5ZFX73HYA

REQUIREMENTS

  1. Complete all required reading assignments.
  2. Turn in the required homework for the assigned sessions. There are two components to the homework - Cengage and submission in class.
  3. Take the three midterm exams.
  4. Take the comprehensive final exam.

Please note there are no makeup exams for any reason, however, one exam is dropped 

The exams will be composed of problem type and short answer questions. 
Exam #1: 1/26
(Exam #1 Covers chapters 10-12)
Exam #2: 2/23
(Exam #2 Covers chapters 13-15
Exam #3: 3/16
(Covers chapters 16-17 )
Final Exam: Tues, 3/28 11:30AM all chapters 
(Final is comprehensive)
NO LATE EXAMS;NO EXCEPTIONS; HOWEVER, ONE EXAM IS DROPPED
Testing Materials: Bring one #2 pencil, blank paper and a calculator.
Closed book, no notes.

Acct 1B Wtr 17

Tues Thurs Chapter Homework Due
1/10/2017 1/12/2017 10 10-2A,5A 1/17/2017
1/17/2017 1/19/2017 11 11-2A 1/19/2017
1/24/2017 1/26/2017 12 12-2A, 5A 1/24/2017
1/26/2017 Exam 10-12
1/31/2017 2/2/2017 13 13-1A,5A 2/7/2017
2/7/2017 2/9/2017 14 14-1A,3A 2/14/2017
2/14/2017 2/16/2017 15 15-3A 2/21/2017
2/21/2017   2/23/2017
2/23/2017 Exam 13-15
2/28/2017 3/2/2017 16 16-1A 3/7/2017
3/7/2017 3/9/2017 17 17-3A 3/14/2017
3/14/2017 3/16/2017 Exam 16-17 3/16/2017
3/21/2017 3/23/2017 Review
3/28/2017 Tues Final Exam 11:30AM


Note: Cengage hw is due on Cengage website same day as in class hw. The Cengage hw is posted on the Cengage site.  You need to have access to the website as well as the text
Note: Schedule may be changed by instructor - there will always be at least two academic days warning of test date change 
Exams must be taken at scheduled dates, no late work accepted
Michael Gough, Office F51a, 408 864-8622, goughmichael@fhda.edu

Final Grades:
Final Grades are assigned as follows:
Requirement: Possible Points:
3 midterms @ 100 points each 300
*homework/web and in class assignments 100 (approximate)
final exam ..............................100
Total possible points ................400
(one exam is dropped)

Percentage Possible Final Letter Grade Assigned:

90 - 100 % A
80 - 89 % B
70 -79 % C
60 - 69 % D
Below 60 % F

* Policy on Copying and Cheating:
Students who submit the work of others as their own or cheat on exams or other assignments will receive a failing grade in the assignment and will be reported to college authorities. If you cheat on a test, you will be given an F on the exam and you will not be allowed to drop that test.

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]

Incomplete grades are only available under the following conditions: The student has done ALL of the work 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.

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)

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