ACCT 2301.01 Fall 2016 syllabus (2) - ACCT 2301-01...

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ACCT 2301-01 Principles of Accounting Course Syllabus Fall 2016 Instructor: Marion Ayala, BBA, MSA, MTX Office: EDBC 2.532 Office Phone: 956-882-7208 Cell Phone: 956-252-1567 Email: [email protected] Lecture Hours: 9:25 to 10:40 Location: Sabal Hall: 1.110 Office Hours: M W: 1:00 to 4:00 pm Course Description: Students will explore the nature of accounting, introduction of basic accounting concepts, procedures and interpretation of financial statements. The various uses of accounting information in decision-making, accounting issues concerning income and cash flows, economic resources and capital will be discussed. The course format will include lectures, discussions, and problem solving sessions in introductory accounting. Required Text: Fundamentals of Financial Accounting by Phillips, Libby & Libby; 5 th edition; McGraw Hill Education; ISBN: 978-0-07-802591-4 Required Calculator: Any 8-digit dual power pocket calculator will do. This is the only calculator that is allowed on the exams. Please bring calculator to class on a daily basis!!! Course Objectives: After successfully completing this course, students will be able to: • Identify the assumptions, principles, and constraints of the accounting environment. • Account for simple financial transactions affecting assets, liabilities, stockholders’ equity, revenue, and expense accounts. • Understand and prepare simple Income Statements and Balance Sheets. • Understand and prepare a simple Cash Flow Statement. This course must be passed with a “C” or better for BBA degrees. Performance Measures: During the semester, there will be 4 exams. The exams will be closed book and may consist of multiple choice questions, essay questions and calculated word problems. In- class quizzes and assigned practice problems will be administered as part of attendance and participation. PowerPoint are on Blackboard. Homework will be online through connect.
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Required Reading: Read the chapters prior to coming to class; due to that questions will be asked and you must be prepared to participate with answers from your readings. Asking questions on your part as a student is highly encouraged. Grades will consist of the following percentages: Exam 1 =15% Exam 2 =15% Exam 3 = 15% Attendance and Participation = 5% Online Quizzes & Homework (connect: online): 15% Team Research Project: = 15% Final Exam= 20% Pertinent information: a. No make-up tests will be allowed without a doctor’s excuse. If for some reason beyond your control you miss a test, it is your responsibility to contact me before the test to make arrangements to take the test. I may be possible to take the test in advance. All tests will be accounted for. The test policy will be strictly enforced. Any test missed will be a grade of “0.” Any student that has done the act of “cheating,” will be dropped and given a grade of “F” for the course.
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