University of North Georgia
Business Division-Oconee Campus
Syllabus
ACCT2101—Principles of Accounting I
Summer 2020
First Short Session (May 18-Jun 19)
Online
GENERAL
INFORMATION
Instructor’s Name: Penelope Lyman
Email Address: plyman@ung.edu
Office Hours: By appointment via phone, Skype, or D2L Collaborate
Web Site: http://faculty.ung.edu/plyman/
Email is the official tool for contacting me during the
semester.
Email policies for this class are
as follows:
·
Students are required
to use their school email account for all communications.
·
Students are expected
to check their email accounts on a daily basis.
·
Send your emails to plyman@ung.edu.
Do NOT send emails to me via
eLearning's email tool in D2L.
·
UNG Netiquette expectations (the tone and civility of emails) may be viewed at https://classes.ung.edu/L/lyman.p/2101/CourseInfo/GOODNETIQUETTE.htm.
·
I will respond to your emails within 24 hours of receipt EXCEPT on
holidays. If I don’t respond, assume that your email
was eaten by cyberspace. Please resubmit.
·
If you send a request for assistance, watch your email account for
a reply.
COURSE
DESCRIPTION
Principles
of Accounting I is an introduction to the fundamentals, practices, and
procedures of accounting, including the constructions and interpretation of financial
statements. Emphasis is placed on the corporate form
of business organization.
ACCT
2101 is a three-hour course in the core of the two-year business administration
program and is required for all students who intend to earn a bachelor’s degree
in any of the business concentration areas.
Prerequisites: Area A Math with a grade of
C or higher.
IMPORTANT
DATES:
Drop/Add: May 18-19
Mandatory Attendance Quiz and Introduction
Discussion:
May 22, 11:59 p.m.
Memorial Day Holiday: May 25
Last Day to Withdraw Without Academic Penalty: Jun 3
Last Day of Class: June 18
Final
Exam Due Date/Time: June 19, 11:00pm – Online
I make every effort to make sure the above
dates are accurate. However, the above dates are subject to
the schedules and calendars posted online at the University of North
Georgia (UNG) website.
http://ung.edu/academics/academic-calendars/index.php
Academic Calendar
It is the
student’s responsibility to verify these dates as they could be subject to
change.
TEXT AND
OTHER MATERIALS
Text:
Financial and Managerial Accounting eText Cengage (CNOW) Access Code; Warren, Reeve, & Duchac;
14th edition; South-Western Cengage Learning, 2018.
ISBN13: 9781337270755
You
must FIRST register for Cengage through eLearning (D2L)! See instructions in D2L (Cengage Resources: Instructions-How to Access and Register for Cengage).
NOTE: Since you are registering through D2L, you
will not need a course key.
AFTER you register for Cengage in eLearning, you
have three options for purchasing the CenageNow
Access code which will include access to the course
eBook.
§ Option 1: Start a free 14 day trial without an
access code. After 14 days, you will be prompted to
purchase the Access code.
§ Option 2: Register an existing Access code that you already purchased
(e.g. from the UNG bookstore).
§ Option 3: Purchase the Access code from Cengage in the D2L Access and
Register window.
NOTE: It is the student’s responsibility to purchase the correct
Cengage (CNOW) Access code and register for the course in eLearning. If you do
not register for the course properly, your Cengage assignments will not sync to the eLearning gradebook.
If you experience difficulties during registration,
contact Cengage Customer Support for assistance 800-354-9706 (M-F 8am-6pm EST) or https://cengage.force.com/s/.
COURSE
OBJECTIVES
ACCT 2101 is a lower-division course designed to
prepare students for four-year business programs. Students will learn to:
|
1. |
Demonstrate
an understanding of the role of accounting in business. |
|
2. |
Analyze,
record, and summarize transactions related to financing and operating a
service and merchandising business. |
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3. |
Prepare
and interpret basic financial statements. |
Note:
Chapter learning objectives that are measurable and consistent with the
course-level objectives above may be viewed at https://classes.ung.edu/L/lyman.p/2101/CourseInfo/2101_LearningObjectives_14e.pdf
or opened from the Content tab in eLearning under the Course Information topic.
METHODS
OF INSTRUCTION AND EVALUATION
Course
Policies:
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1. |
Attendance/Participation Online
students are not required to attend face-to-face classes. Due to the
coronavirus pandemic, UNG is not requiring “mandatory” proctored events
Summer 2020. Be advised, however, the final exam may be
proctored per the instructor via Respondus
in eLearning. ACCT
2101 is an activities-based course; students are required to
fully participate in all assignments. If a student has not
completed at least 60% of all assignments due by the withdrawal date, the
student may be administratively withdrawn from the class. All
work submitted must be completed by the enrolled
student alone. |
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2. |
Course Withdrawal
Policy Students
withdrawing from the class prior to the midpoint date will receive a grade of
"W". Students withdrawing
from the class after the midpoint date will receive a grade of
"WF". It is the student's responsibility to properly
withdraw from a course. To drop a course during drop/add or to
withdraw from courses, a student should click on the "Course Add, Drop,
or Withdrawal" link on Banner Web.
The link is one of the options in Banner under the Registration section. |
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3. |
No-Show Policy UNG
undergraduate online courses will now have a mandatory attendance quiz and
introduction discussion. o
These activities will be accessible the first day of
class. o
These activities will act as the standard roll
verification instrument for all undergraduate online courses. o
All Students must complete the Mandatory Attendance Quiz AND
Introduction Discussion within 72 hours after the end of the drop/add
period–submission deadline: (11:59 p.m. May 22,
Friday). o
Students who do not complete the Mandatory Attendance
Quiz and Introduction Discussion Post will be reported
as absent during roll verification and will
be withdrawn from the course (receiving a W). |
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4. |
Technology
Requirements: You
must have continuous access to a RELIABLE
computer with high-speed Internet access (Broadband/DSL). Students who work
at home are responsible for their own Internet connection. You elected to
take this course online; therefore, no excuses will be
considered for not meeting exam or assignment deadlines due to home
computer hardware and/or Internet connection problems. FYI
If your Internet connection goes down, you may use UNG’s wireless access on
campus as long as you stay in your car. Chrome
browsers work best with eLearning. Be sure to enable popups in your browser. |
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5. |
Deadline Policy: ASSIGNMENTS
(CNOW chapter assignments and all exams) NOT SUBMITTED ON TIME WILL RECEIVE A
ZERO. There are no exceptions to this rule. There are no makeups.
Technology failure or lack of a textbook are not acceptable excuses for
failure to submit an exam or CNOW chapter assignment on time. Don’t procrastinate! Don’t wait
until the last minute to begin an assignment or start an exam. |
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6. |
Assignment Sheet: All
graded work has due dates listed on the Assignment Sheet at the end of this syllabus. You should use the Assignment Sheet
to make sure you submit all course work ON TIME. |
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7. |
Course Grading: Your
final grade in the course is based on your
performance on CengageNOW chapter assignments, CengageNOW exams, and the final exam. There
are no extra credit assignments. Again, you elected to take this course
online during a five week period (first short
summer session). In order to successfully complete
the course, you should expect to spend three to four hours every
day—minimum—on course materials. Follow
the instructions in the D2L Start Here link to complete the following course
requirements: ·
All CengageNOW chapter
assignments, CengageNOW exams, and the final exam
are mandatory and are due at 11:00pm
based on the Assignment Sheet due dates at the end of this syllabus. ·
Every chapter (1-12) will have three CNOW assignments
(except Chapter 7 which will not have an Assignment 3): § Assignment 1:
Adaptive Study Plans (ASPs) are not graded. NOTE: You should spend at
least 30 minutes in the ASP BEFORE you attempt to complete Assignments 2
and 3. Alternatively, you could read the eBook chapter before completing
Assignments 2 and 3. § Assignment 2: Tasks
in Assignment 2 are based on your eText end of chapter Brief Exercises (usually 4 to 7
questions). Each Assignment 2 is worth 20 points. § Assignment 3: Tasks
in Assignment 3 are based on your eText end of
chapter Exercises and Problems. Each Assignment 3 is worth 30 points. § You may work ahead on
any CengageNOW chapter assignment. In fact, it’s a great idea to work ahead. ·
In addition to CengageNOW
activities, supplementary files and videos are available by chapter in D2L
under Chapter Materials Supplemental.
These materials include chapter class notes, PowerPoints, and chapter videos
(in some chapters) from face-to-face classes. The materials are not required;
they are available to supplement your learning opportunities during the
semester. ·
Exams (not including the final exam) cover two chapters
and are given every other chapter (e.g. Exam
1-Chapters 1&2, Exam 2-Chapters 3&4). § Each CengageNOW exam (not including the final exam) is worth
65 points. § Students will have 70
minutes to complete each exam. § Exams will be
available 24 hours before the due date. § Only one attempt is allowed for each exam. § Exams will be made up of multiple choice questions and problems.
See Exam Study Sheets in D2L for more exam content information. § Exams
will not be proctored, but it is expected that exams will
be completed by the enrolled student alone. § Even
though students will have access to the book and notes, it is best to study
as though you were in a closed book exam. With only have 70 minutes to
complete an exam, there will not be much time to look up answers. § You have one week after
an exam's due date to email me if you have any questions about your score for
that exam. ·
The final exam is comprehensive and is made up of 75 multiple choice questions. It is worth 150 points and will
last two hours, and it will be available 24 hours before the due date.
Depending on technical availability, the final exam may be
proctored per the instructor via Respondus
in eLearning (details to be determined). Grades
will be based on the following:
The
scale is: 90%=A, 80%=B, 70%=C, 60%=D,
<60=F detailed as follows:
Please
note: An 89% is NOT an A; a 79% is NOT a B; a 69% is NOT
a C, and a 59% is NOT a D. Your grade is based
on the total number of points you earned divided by 1,110 points as outlined
above. There is no extra credit. There are no non-academic
influences on final grades. Grades
should be automatically synced promptly to eLearning
from CNOW. It is your responsibility
to check your grades in eLearning. Errors are subject to correction. I
reserve the right to consider an individual's course performance when
assigning a final grade. |
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8. |
Tutoring § UNG is offering
tutoring online through Microsoft Teams. Directions for accessing Teams may
be found at: § Smart Thinking is another
online tutoring service. It is available under Course Information in D2L. |
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9. |
eLearning Optional
Discussion Posts In
addition to the mandatory eLearning discussion post (required for attendance
verification), you may post germane topics in the Discussions area. I send
Critical Thinking emails during the semester with links to articles that are
relevant to the course materials. Be advised, I am a cattle farmer, so many
of the links will refer to Agribusiness topics. If you would like to share
your thoughts about these emails with the class or post articles of your own,
you may use the D2L Discussions area. |
SUPPLEMENTAL
COURSE INFORMATION
MCCB:
PROS
is a graduation requirement for BBA
students.
·
At
30 hours, or upon becoming a new BBA student, reach out to the PROS office (PROS@ung.edu) to verify your status, get your plan of study, and enroll in the D2L course. Once
enrolled, take the syllabus quiz to
get started.
·
PROS
must be completed at least 90 days prior to graduation.
·
Please
visit
https://my.ung.edu/departments/college-of-business/Pages/PROS.aspx
or make an appointment for more information.
UNG:
UNG
Supplemental Syllabus general requirements may be found
at the following link:
http://ung.edu/academic-affairs/policies-and-guidelines/supplemental-syllabus.php
The
standards on this Web site are part of the expectations for the course and
include the following topics:
Academic Success Plan Program
Students with Disabilities (includes contact
information for Disability Services)
Academic Integrity Policy
Disruptive Behavior Policy
Class Evaluations
Academic Exchange
Inclement Weather
Course Grades and Withdrawal Process
Student
Support Services may be found at the following link:
http://ung.edu/distance-education-technology-integration/student-resources.php
Examples
of links found on this site include
Tuition and Fees (Business Office)
Student Financial Aid
Admissions
Office of the Registrar
Registration and Reporting Guide
Academic Advisement Center
Academic Course Catalog
Student Handbook
Bookstore
Current Students & Cadets Resources
Library Technology Center
Banner
Learning Support Center
Access to eLearning (D2L) online courses
Division of Information Technology
Testing Center
Student
Involvement Activities may be found at the following
link:
http://ung.edu/student-involvement/index.php
Examples
of links found on this site include:
Clubs and Organizations
Community Service
Commuter Services
Greek Life
Leadership
Recreation and Intramurals
Student Government Association
Assignment Sheet
ACCT2101-1st
Short Session
Summer 2020
NO LATE ASSIGNMENTS (CNOW Chapter Assignments, Exams, Final Exam)
ARE ACCEPTED.
|
DUE
Date/TIME |
CHAPTER |
CengageNOW
Assignments Due |
|
|
May 18 Monday |
INTRODUCTION Cengage Now v2 |
Follow the
instructions in Start Here in eLearning (D2L) |
|
|
May
20 Wed |
11:00pm |
Chapter 1 Introduction |
Assignment 1 Adaptive
Study Plan (ASP) Assignment 2 Assignment 3 |
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MANDATORY
ATTENDANCE VERIFICATION QUIZ & DISCUSSION DEADLINE-MAY 22, 11:59pm |
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May
22 Friday |
11:00pm |
Chapter 2 (Journal Entries) |
Assignment 1 ASP Assignment 2 Assignment 3 Exam 1
(Chapters 1 and 2) |
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May 25 Memorial Day |
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May
26 Tuesday |
11:00pm |
Chapter 3 (Adjusting Entries) |
Assignment 1 ASP Assignment 2 Assignment 3 |
|
May
28 Thursday |
11:00pm |
Chapter 4 (Accounting Cycle) |
Assignment 1 ASP Assignment 2 Assignment 3 Exam 2
(Chapters 3 and 4) |
|
Jun
1 Monday |
11:00pm |
Chapter 5 (Mdse
Business) |
Assignment 1 ASP Assignment 2 Assignment 3 |
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June
3 Last day to withdraw with a “W” |
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Jun
3 Wed |
11:00pm |
Chapter 6 (Inventory) |
Assignment 1 ASP Assignment 2 Assignment
3 Exam 3 (Chapters 5
and 6) |
|
Jun
5 Friday |
11:00pm |
Chapter 7 (Internal Control
& Cash) |
Assignment 1 ASP Assignment 2 (no
Assignment 3 for Chapter 7) |
|
Jun
8 Monday |
11:00pm |
Chapter 8 (Receivables) |
Assignment 1 ASP Assignment 2 Assignment
3 Exam 4 (Chapter 7 and
8) |
|
Jun
10 Wed |
11:00pm |
Chapter 9 (Long-Term Assets) |
Assignment 1 ASP Assignment 2 Assignment
3 |
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Jun
12 Friday |
11:00pm |
Chapter 10 (Current Liabilities) |
Assignment 1 ASP Assignment 2 Assignment
3 Exam 5 (Chapters 9
and 10) |
|
Jun
15 Monday |
11:00pm |
Chapter 11 (Long-Term
Liabilities) |
Assignment 1 ASP Assignment 2 Assignment
3 |
|
Jun
17 Wed |
11:00pm |
Chapter 12 (Corporations) |
Assignment 1 ASP Assignment 2 Assignment
3 Exam 6 (Chapters 11
and 12) |
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Jun
19 Friday |
11:00pm |
FINAL EXAM |
COMPREHENSIVE
Final Exam Chapters 1-12 |
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NOTE!!! This syllabus is subject to revision as deemed necessary by the instructor. |
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