Course Syllabus

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ACC 121 - Principles of Accounting I
Winter 2013

Instructor

Dr. Constance Schwass

Phone: (231) 843-5939

Out-of-town: (800) 848-9722

Fax: (231) 843-5939

E-mail: cmschwass@westshore.edu

Office: Tech Center # 212A
Office Hours:   11:00 - 12:30 p.m. Monday - Thursday
                               Friday by Appointment

 

Course Location

ACC 121-41

MTWR 

8:00 – 9:20 a.m.

Room 212

Schwass

 

Course Description

This course introduces concepts of accounting as related to the double entry process of recording data in various journals, posting to general and subsidiary ledgers, the preparation of worksheets, and periodic financial statements. The course also includes topics related to receivables, cash and cash controls, plant assets, and payroll.

Course Focus

The course approach will include several teaching/learning methods to insure maximum understanding of the subject matter. The teaching/learning methods used will include: lecture, demonstration, and team or group learning projects. Teamwork will be used and emphasized throughout the course.

 

 

 

Chapter Assignments

Each student will spend at least 7 hours per week preparing for class. Attendance is critical in this class.

HOMEWORK ASSIGNMENTS:
Underline indicates Software Solution Applications

Chapter

Problems

Chapter

Problems

1

1-4A, 1-5A

7

{7-1A, 7-2A},   7-5A 

2

2-3A, 2-4A

8

8-3A, 8-4A

3

3-3A, 3-5A

9

9-1A, 9-2A, 9-6A

4

4-3A, 4-4A, Comprehensive Problem-1

10

10-2A, 10-5A,   10-6A

5

5-2A, 5-4A, 5-5A

11

11-5A, 11-4A, Comprehensive   Problem-3

6

6-1A, 6-5A, Comprehensive   Problem-2

 

 

Late assignments will be marked down 10% for each day they are late, but never more than 50% of the total points available.  Late assignments will not be accepted after the final exam period starts.

**Class & Computer Etiquette:  During the class period it is expected that all students keep their computer screens off unless instructed otherwise.  It is very distracting for the instructor and other students and will not be tolerated.  Thank you for your cooperation and understanding.

 

Required Materials

 

Accounting, Warren, Reeve, Duchac, 24th Edition, South-Western Publishing Co.
Working Papers Chapters 1-17

Calculator

Grading

  Percent of Grade

Grading Scale

Homework & Group   Activity

25%

90%-100%

A

Tests*

50%

80%-89%

B

Final Exam (Chps.   9-11)

25%

70%-79%

C

-

-

60%-69%

D

-

-

Below 60%

F

*The lowest test score will not be counted in the student's overall grade average.

 

 

 

 

Course Outline

Chap. 1

Introduction to Accounting   and Business

Chap. 2

Analyzing Transactions

Chap. 3

The Adjusting Process

Chap. 4

Completing the   Accounting Cycle

Chap. 5

Accounting Systems

Chap. 6

Accounting for   Merchandising Businesses

Chap. 7

Inventories

Chap. 8

Sarbanes-Oxley, Internal   Control, and Cash

Chap. 9

Receivables 

Chap. 10

Fixed Assets and   Intangible Assets

Chap. 11

Current Liabilities   and Payroll

 

Tutorial Services

 

The Special Populations Program is available to provide tutorial, disabilities, and other support services to West Shore Students.  Contact either Diann Neil Engblade at ext. 5906 or Gail Kowalski at ext. 5877 for information, or stop by their offices on the 2nd Floor in the Campus Center. Information about the Special Populations Program, including a PowerPoint presentation to help students improve study skills, is available at http://www.westshore.cc.mi.us/specialpops

 

 

 

 

 

Course Summary:

Date Details Due