ACCT 2101 (F2F)

Spring 2026

START HERE

Instructor: Penelope Lyman

Email: plyman@ung.edu

Office Hours Virtual (Teams) or F2F: Re Teams: Open Teams and click on the Calls tab. Type my name in the Search box and initiate a call during office hours.
M 1:00pm – 2:30pm	F2F Oconee Room 592 SRC
W 12:00pm – 1:30pm	F2F Oconee Room 592 SRC
R 11:00am – 2:00pm	Virtual (Teams) only

WELCOME!

Accounting is the language of business. This course will provide you with an exciting opportunity to become fluent in a language that will not only help you achieve success in your career; it will also help you become more skilled in managing your personal finances.

Please do not hesitate to contact me if you have questions.

January 12, Monday
Step 1	Per the syllabus, you MUST have access to a computer with a RELIABLE Internet connection. Administrative stuff: Begin by clicking on the Syllabus link on the eLearning (D2L) homepage under Course Information. Read the syllabus (all of it) like you have a purpose. The direct link to the syllabus is http://faculty.ung.edu/plyman/2101/syr26.htm. o You are responsible for reading the syllabus. o Print out the Assignment Sheet at the end of the syllabus and mark your calendar with the due dates. All Cengage course assignments and Cengage exams are due on the assigned day by 11:00pm. No late submissions will be accepted. o The D2L Midterm and Final exams will be taken in class with your laptops during regularly scheduled class times. o Unless you have been excused administratively by UNG for documented health reasons, you will receive a zero for ANY missed assignment or exam not completed per the Assignment Sheet due date/time. o Email me if you have any questions. o Do NOT use the email tool in eLearning when you send me an email. I only check emails sent to plyman@ung.edu. o If you do send an email query, check YOUR email for my response. o I might need to contact you by phone. The last 4 digits of my home office phone are 5909. If you see those numbers, you know it’s not a telemarketer. Per the syllabus, you should plan to spend a minimum of 2 to 3 hours daily on course materials. Today counts. Your first Assignments are due in Cengage on Thursday, January 15, at 11:00pm. After reading the syllabus and printing the Assignment Sheet, go to step 2.
Step 2	More administrative stuff: Go to eLearning (Chrome browser is best) and complete the MANDATORY Attendance Quiz. Do this ASAP—right now—today!! o Students who do NOT complete the Mandatory Attendance Quiz by Wednesday, January 14, 11:00 p.m. will be reported as absent during roll verification and will be withdrawn from the course, receiving a W for the course. o The quiz is NOT graded. Note: One of the quiz questions is open-ended, so the score will not be 100%. Again, the quiz is NOT graded, but it IS REQUIRED. Re Verification Attendance: Per the syllabus, in addition to completing the MANDATORY Attendance Quiz, you must physically attend at least one class during the roll verification period: January 14-20. Failure to physically (F2F) attend at least one class will result in your administrative withdrawal from the class; you will receive a W for the course.
Step 3	Last part of the administrative stuff. This part is REALLY important. At this point you should have read the syllabus AND completed the Mandatory Attendance Quiz in D2L. If you have not done both, then stop, and go do them now. Assuming Steps 1 and 2 are complete: In eLearning, click on Cengage Resources in the Content Browser menu (on the left). Then, click on the Instructions-How to Access and Register for Cengage link (shown below). Please read the instructions BEFORE you register for Cengage. I will be saying this often: The instructions are your friend! The direct link to the instructions is http://faculty.ung.edu/plyman/2101//CourseInformation/RegisterPurchaseCengageNOW.pdf (Per the instructions, you will be registering for Cengage through D2L. You will not need a course key, and you will NOT need an Access code UNLESS you Opt-Out of Inclusive Access.) FYI There is a generic publisher video that shows you how to register under the Cengage Technical Support link. Assuming you read the instructions: Register for Cengage in D2L at the following link: Cengage Resources | Access and Register for Cengage Here!. It’s the first link under Cengage Resources in D2L. After you register and complete the access procedures, you should have an open browser tab in the CengageNOW platform on your desktop (shown below). The CengageNow Assignments tab should be highlighted. The default view is the Assignments I can take now link. It’s a good idea to click the All Assignments link (shown below circled in red). NOTE: You can use the Access and Register for Cengage Here! link in D2L anytime to access your CengageNOW assignments. FYI Access to the eBook for the course is available on the Study Tools page. See the link on the top navigation bar shown below (circled in white). If you clicked on the CengageNOW Study Tools link tab, return to the Assignments page now. At this point, we’re ready to begin the accounting “stuff.” Review the syllabus under Course Grading for information about course assignments and exams. Move on to Step 4 for instructions on how to begin the course assignments.
Step 4	FYI The default view of your CengageNOW Assignments is by Date Due. Since Assignment 1 for each chapter is available until the end of the semester, it will probably be at the end of the list of assignments. You can reorder the view by clicking on the Assignments heading to view the assignments in alphabetical order. Assuming you are in CengageNow and the Assignments window is open. Scroll down the list of assignments to the bottom and click on the Practice button next to The Start Up Center (Not Graded) link. The activities in the Start Up Center are not required; however, they are excellent resources for learning how to navigate the CengageNow platform. Instructions about The Start Up Center should appear after you click the Practice button. Read the instructions before you click the Start Assignment Now button. (The instructions are your friend.) After you click the button, watch the videos available in each item on the left-hand collapsible column. The first video link in the first activity is circled below. This is not a graded assignment, so you don’t have to answer the questions. When you finish each video, close the video’s browser tab to return to the assignment and click on the next item. Watch the videos in the left-hand column. They are only about three minutes long each. (You can watch them more than once.) Click the Save and Exit button when you are done. (Do NOT click the Submit Assignment button for this activity.) Note: If you have a question, click the Email Instructor button and a popup should open. The email address should be plyman@ung.edu, my official UNG contact address. Whenever, you have a Cengage assignment question, click on the Email Instructor button in theCengageNow platform for that assignment. If you feel comfortable with the CengageNow platform, click the Save and Exit button. Then, click the Go Back to the Assignments List link to return to the Assignments page. Move on to Step 5 below. Note: Weekly learning objectives that are measurable and consistent with the course-level objectives above may be viewed at http://faculty.ung.edu/plyman/2101/CourseInformation/2101_LearningObjectives_16e.pdf or opened from the Content tab in eLearning under the Course Information topic.
Step 5 Assn 1 ASPs	Assignment 1 Adaptive Study Plans (ASPs) for each chapter: Assignment 1 is not graded, but you should spend at least 30 minutes working through the ASP activities BEFORE you start Assignments 2 and 3. This interactive learning tool will take you through the chapter providing videos, interactive exercises, concepts, terminology, examples, etc. The ASP is a very user-friendly way to learn about the material in each chapter. Alternatively, if you do not want to work in the ASP, you can read Chapter 1 in the eBook/textbook by clicking on the Study Tools and clicking on the eBook link (pic shown in step 3). Before you start Assignments 2 and 3, you should complete the Assignment 1 ASP or read the eBook chapter (or both). Instructions below assume you wish to take advantage of the learning opportunities in the ASP. On the CengageNow Assignments page, click on the Practice (or Take) button to start Assignment 1. After, you click the Practice button, the instruction window should open. It never hurts to read the instructions. Click the Start Assignment Now button. An Objectives and Study Materials window “should” open for Chapter 1. Scroll down past italics. However, a “Take Assessment” window “might” open instead (see below in italics). --If the "Take Assessment to check your prior knowledge window" opens, click OK for #1 and #2; then, click OK, Let's Get Started. --You don't have to take the Pre-Test. Just scroll down and click I'm Done. Then click, Yes, I'm done. This is not a graded assignment. You're just trying to get to the interactive Adaptive Study Plan. --In the Pre-Test Summary window, at the top right click Improve Score. --For each objective, click Get More Help. That will open the ASP Objective contents (shown on the next page). --For Objective 1 in Chapter 1 (Describe the nature of business and the role of accounting and ethics in business), after you click Get More Help, you should see --Click Tell Me More (circled in red above) --See below the next two images starting with “For interactive learning, click on the Tell Me More link.” --Remember to only use the Save and Exit button for all chapters' Assignment 1. If the Objectives and Study Materials window for Chapter 1 opened properly, there should be six bulleted items in Chapter 1’s ASP (partial view shown below). Click on the first item, “Describe the nature of business and the role of accounting and ethics in business” and a drop down menu should open below the item. For interactive learning, click on the Tell Me More link. Close the browser tab, when you finish watching the video. Be advised, a possible exam question might include “Which of the following are examples of a Merchandising Business?” If you prefer to skip the video, you may click on the eBook link and read Chapter 1. NOTE!! Objectives 3-5 are VERY important. They are integral to your understanding of the Accounting Cycle which is a pervasive learning objective throughout the course. The Study Materials for the other objectives will include Show Me How: links that allow you to practice the concepts. Again, you may see questions on your exam like the ones in the videos (see example below). There may also be practice videos under each objective that will be like your chapter Assignments 2 and 3. When you finish working in the ASP, click Save and Exit. You should see the Assignment Saved Screen. You can resume working in the assignment later, or you can go back to the Assignments List. (Do NOT click the Submit Assignment for Grading button for any chapter Assignment 1. It is not a graded assignment, so you will not be able to reenter without my assistance if you submit Assignment 1 for grading.) If you are comfortable with your understanding of Chapter 1 from Assignment 1 and you clicked Save and Exit, go back to the Assignments page. Move on to Step 6 which describes Assignment 2. (Don’t groan about it being the first day of classes. Your Chapter 1 Assignments 2 and 3 are due on Thursday, January 15, by 11:00pm. Try to get ahead as much as possible so if you have questions, I will be able to help.) FYI You can also access the ASPs under the Study Tools on the top navigation bar (to the right of Assignments and Grades. Be sure to click Adaptive Study Plans, not Study Tools.
Step 6 Assn 2 Basic Exercises	FYI Assignment 2 may be completed tomorrow if you want to take a break. Be advised, however, it will be easier to take the Chapter 1 Assignment 2 after finishing the ASP on day 1 (Monday) because the information should be (theoretically) fresh in your mind. If you are starting Assignment 2 on Tuesday, you should open the CengageNow student platform. You can always return to your CengageNow student page via the Cengage Resource link in eLearning. Click on Access and Register for Cengage Here! Remember, there are additional, optional materials available in D2L (see Chapter Materials Supplemental link) that include face-to-face class notes and class videos for some of the chapters. The video in The Startup Center showed you how to take an assignment in CengageNow. Review the video again if necessary. Assignment 2 in every chapter is based on the Basic Exercises section in your text. The questions in Assignment 2 will be the same as the book with different numbers (where solving questions is needed). Note: Hardcopy textbook and eBook page numbers are not necessarily the same. Shown below from page 40 of your eBook is an example of the first question you will see when you start Assignment 2. (Notice that it looks just like the ASP you worked in Chapter 1’s Show Me How: Cost Principle—another good reason to work through each task in the ASP chapter objectives.) When completing a task like the Income Statement, I used copy and paste where possible to enter account names and labels. It kept me from making spelling errors. Read the directions carefully for each activity assigned. For example, in BE 1-4, you are asked to prepare an Income Statement. If your answer is a Net Loss, follow the directions for entering a negative number. Don’t forget to click the Check My Work button on the bottom left before you move to the next task in the Assignment. o All work in chapter Assignments 2 will be given 3 attempts, and you can check your work in each attempt 3 times. o Each attempt will have different numbers than the previous attempt. o If you get stuck on one question, move on to the next question. Try to complete as much as possible of the work assigned during each attempt. o If you use up all your “check your work” opportunities for a particular attempt, you may still change your numbers before you “submit” your work. You can Save and Exit any Assignment 2 or 3 and return later to finish (up to the Due Date). When you finish, you MUST click the Submit Assignment for Grading button in order to receive a grade. o If you click Submit (by accident) before you complete all the work in an assignment attempt, you will have to start over (assuming you have another attempt available). o Your highest score on all attempts for a chapter Assignment 2 will be your score in the gradebook. o Per the syllabus, students who work at home are responsible for their own Internet connection. No excuses will be accepted for not meeting exam or assignment deadlines due to home computer hardware or software problems and/or Internet connection problems. You should develop a backup plan and test it in case your hardware, software, or Internet connection stops working. o Unless you have been excused by UNG for documented health reasons, THERE IS NO MAKE-UP OPTION for any Cengage assignment. You will receive a ZERO for any assignment not completed by the due date/time. No exceptions. If you registered properly through D2L, the CengageNOW gradebook will be synced to the D2L gradebook. o It is YOUR responsibility to check your grade in the D2L gradebook after you submit, but BEFORE the due date, to make sure the score for a chapter assignment or exam exists and is correct. o Let me know ASAP if you do not see your grade or if there is an error in the D2L gradebook before the due date. o You have one week after an assignment’s due date to email me if you have any questions about your performance or score for that assignment. o Your grade in the course will be based on your D2L gradebook. Per the syllabus: Cengage does NOT support access to their systems with a cellular connection or with a cellphone or tablet device. It may work, but they do NOT support it. They recommend a stable Wi-Fi connection with a laptop or desktop computer. OK, now would be a good time to take a break.
January 13-15, Tuesday-Thursday
January 14, Wednesday Per the syllabus, if you haven’t completed the Mandatory Attendance Quiz by January 14, 11:00pm, you will be administratively withdrawn from the class.
Step 7 Assn 3 Exercises And Problems	You need to pace yourself. I recommend that you do a little each day and always refer back to the ASP for reinforcement. DON’T WAIT UNTIL THE LAST MINUTE TO START YOUR CENGAGE ASSIGNMENTS OR EXAMS. Getting started early is your best option in case you experience bad weather, Internet connection problems, hardware failure, etc. As I said in Step 5, your first assignments (Chapter 1 Assignments 2 and 3) are due on Thursday, January 15, by 11:00 p.m. Per the syllabus, no late assignments are accepted. I assume you have finished Assignment 2. If not, go back to Step 6 above and complete Assignment 2 before starting Assignment 3. Assignment 3 in every chapter (except Chapter 7) is based on the exercises and problems sections of your textbook. The activities in Assignment 3 will be the same as the book with different numbers (where solving questions is needed). Open the CengageNow student platform. You can always return to your CengageNow student page via the Cengage Resource link in eLearning. Click on Access and Register for Cengage Here! The video in The Startup Center showed you how to take an assignment in CengageNow. Review the video again if necessary. Read the directions carefully. Don’t forget to click the Check My Work button on the bottom left before you move to the next task in the Assignment. o All work in chapter Assignments 3 will be given 2 attempts, and you can check your work in each attempt 3 times. o Each attempt will have different numbers than the previous attempt. o If you get stuck on one question, move on to the next question. Try to complete as much as possible of the work assigned during each attempt. o If you use up all your “check your work” opportunities for a particular attempt, you may still change your numbers before you “submit” your work. You can Save and Exit any Assignment 2 or 3 and return later to finish (up to the Due Date). When you finish, you MUST click the Submit Assignment for Grading button in order to receive a grade. o If you click Submit (by accident) before you complete all the work in an assignment attempt, you will have to start over (assuming you have another attempt available). o Your highest score on all attempts for a chapter Assignment 3 will be your score in the gradebook. o Per the syllabus, students who work at home are responsible for their own Internet connection. No excuses will be accepted for not meeting exam or assignment deadlines due to home computer hardware or software problems and/or Internet connection problems. You should develop a backup plan and test it in case your hardware, software, or Internet connection stops working. o Unless you have been excused by UNG for documented health reasons, THERE IS NO MAKE-UP OPTION for any Cengage assignment. You will receive a ZERO for any assignment not completed by the due date/time. No exceptions. Again, per the syllabus: Cengage does NOT support access to their systems with a cellular connection or with a cellphone or tablet device. It may work, but they do NOT support it. They recommend a stable Wi-Fi connection with a laptop or desktop computer. If you registered properly through D2L, the CengageNOW gradebook will be synced to the D2L gradebook. o It is YOUR responsibility to check your grade in the D2L gradebook after you submit, but BEFORE the due date, to make sure the score for a chapter assignment or exam exists and is correct. Give D2L a few minutes to sync with the Cengage gradebook. o Let me know ASAP if you do not see your grade or if there is an error in the D2L gradebook BEFORE the due date. o You have one week after an assignment’s due date to email me if you have any questions about your performance or score for that assignment. o Your grade in the course will be based on your D2L gradebook. Great!! You’ve completed all assigned work for Chapter 1 that is due on Thursday—hopefully early! Please do not wait until Thursday evening to get started. My response to email inquiries is promised within 24 hours. Per the syllabus Assignment Sheet, Chapter 1 Assignments 2 and 3 are due by 11:00pm on January 15. Again, no late assignments are accepted. Now that you have got the hang of the Assignments, you should repeat Steps 5-7 for each chapter. The exception will be the even-numbered chapters which will also include an exam in CengageNow covering the previous 2 chapter materials (e.g. Exam 1 Chapters 1&2). See below for more information about the exams.
Step 8	I assume you have completed Assignments 1, 2, and 3 for Chapter 1 and checked your grade in D2L for Assignments 2 and 3. Begin Chapter 2 Assignment 1 (ASP). Work through Chapter 2 Assignments 2 and 3 like you did for Chapter 1. Complete Exam 1 after reviewing the Exam Study Sheet in D2L. See below for Exam information.
	January 16-22 Friday-Thursday
Step 9	CengageNOW Exam(s) See the course syllabus for Cengage Exam details under Course Grading. Review the Study Sheet for Exam 1 in D2L under the Exam Study Sheets link. The Study Sheet will tell you what to expect on the exam. Once you feel you have mastered the material, complete Exam 1 (Chapters 1&2) in CengageNow. It is best to start the exam as early as possible. Technology happens, and it is YOUR responsibility to have a reliable Internet connection AND a tested backup (just in case there is a hardware, software, or Internet connection failure). Also, start early enough so that you will have the full 60 minutes to complete the exam. Cengage will not let you answer questions beyond the due date at 11:00pm. Again, it is YOUR responsibility to check your grade in the D2L gradebook after you submit, but BEFORE the due date, to make sure the score for a chapter assignment or exam exists and is correct. Per the syllabus, you have one week after an exam’s due date to contact/email me if you have any questions about your performance or score for that exam. Give D2L a few minutes to sync with the Cengage gradebook.
	Per the syllabus Assignment Sheet, Chapter 2 Assignment 2 and Assignment 3 AND Exam 1 (Chapters 1&2) must be submitted for a grade by Thursday, January 22, 11:00pm. Again, per the syllabus, NO LATE ASSIGNMENTS (CNOW Chapter Assignments, CNOW Exams, D2L Midterm Exam, D2L Final Exam) ARE ACCEPTED. Beyond this point, you should be able to follow your syllabus Assignment Sheet for assigned work due dates.
Midterm Exam 10:00-11:30am in class with laptop
Final Exam 10:00am-12:00pm in class with laptop
	Please see the syllabus for more information about the Midterm and Final exams. YOU MUST TAKE THE MIDTERM AND FINAL EXAMS. Best wishes for a positive learning experience in this first session Accounting Principles I course. Please email me if you have any questions.