Fall 2021 ACC 233 02 Principles of Accounting I Syllabus (1).docx

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LIVINGSTONE COLLEGEDIVISION OF BUSINESSPRINCIPLES OF ACCOUNTING I ACC 233 SEC 2FALL 2021Instructor: Dr. Mohammed ShariffOffice:Ballard Hall, Room 206Telephone: 704-216-6944Email Address: [email protected]Meeting Time: MWF 9:00 to 9:50 (Online)Course description:This course surveys accounting principles, concepts, and procedures. Itcreates recognition of accounting as a device to measure financial events and introduces theaccounting information system, journals, ledgers, and appropriate accounts to prepare financialstatements.Prerequisite: BUS 130 and MAT 132Course textbook:Principles of Accounting Volume 1 Financial Accounting, by Mitchell Franklin, Patty Graybealand Dixon Cooper, published by Openstax.Course objectives: The objective of the course is to learn to read, understand, and analyzefinancial statements. The course is intended for students with no previous exposure to financialaccounting. The course adopts a decision-maker perspective of accounting by emphasizing therelation between accounting data and the underlying economic events that generated them. Thecourse focuses initially on how to record economic events in the accounting records (i.e.bookkeeping and accrual accounting) and how to prepare and interpret the primary financialstatements that summarize a firm's economic transactions (i.e., the balance sheet, the incomestatement, and the statement of cash flows).1.Holistic Quality Enhancement Plan (QEP) StatementDuring the academic years 2011-2016, Livingstone College will be implementing aSACS-Quality Enhancement Plan (QEP) that begins with fall 2011 incoming freshmenand continues through their graduation in May 2016. The purpose of the QEP is toimprove student literacy by expanding vocabulary, increasing fluency, and improvingreading comprehension. In order to do this we will be collecting information regardingreading skills and we will be using engaging reading and learning activities in thiscourse.Attendance is critical to make these activities work.The success of the QEP isclosely tied to the accreditation of the college, which affects the respectability of yourdegree, and we will take it seriously. The department fully endorses the QEP andincludes the following learning strategies in this class:Applying vocabulary strategies to infer meaning and use new words;1

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