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Accounting 1B Winter 10 Session 9:30AMCourse Expectations/Requirements:
WILEY URL: http://edugen.wiley.com/edugen/class/cls154381/
This course is the second course in the three course accounting sequence at DeAnza College. The course requires a substantial amount of reading and problem solving. It is expected that the student attend all sessions. If one is missed it is up to the student to get the information from fellow students or from the instructor at a mutually agreed upon time. Because it is rare in business that individuals work alone, and the ability to work with others is an important skill, there is a substantial amount of group work in the class that is graded. Therefore come to class and prepare to be an engaged, active learner.
After completing the reading and homework assignments, you should be able to:
1. Account for inventory on the income statement and balance sheet.
2. Account for depreciation.
3. Prepare financial statements for a corporation.
4. Explain how money is raised and accounted for in a corporation.
5. Account for bonds and solve problems using net present value concepts.
6. Prepare and explain a statement of cash flows.
7. Adjust accounts as part of the accounting cycle for a corporation.
8.Analyze financial statements at an advanced level and explain generally accepted accounting principles (GAAP).
Policies: All exams must be taken at the scheduled time and date. There are no makeup exams for any reason, however, one exam is dropped. All work must be turned in on time; late assignments are not accepted for any reason.
INSTRUCTOR INFORMATION: MICHAEL GOUGH
Office Hours Held: From Jan 11-Mar 18
Days and Hours: Mon/Wed/Thurs 11:30PM-12:15PM, Tuesdays 11:30AM-1:00PM
Phone/Voicemail: (408) 864-8622
Fax Telephones: (408) 864-8245, 864-5546
Office Location: F-51a
E-mail Address: goughmichael@fhda.edu
REQUIREMENTS
COURSE MATERIALS
Purchase at the De Anza College Bookstore or through the publisher:
[Bookstore Phone: 408-864-8701 ]
Accounting, Weygandt - et al, ed Wiley Publishers - Please note - you MUST have access to the Wiley website for this class
Calculator, paper, a #2 pencil, and colored pen (required).
Days and Hours: Class meets Mon-Thurs 9:30AM, with Friday meeting on-line
REQUIREMENTS
1. Complete all required reading assignments.
2. Turn in the required homework for the assigned sessions.
3. Take the three midterm exams.
4. Take the comprehensive final exam.
The exams will be composed of problem type and short answer questions.
Exam #1:
1/26, 1/27
(Exam #1 Covers chapters 10-12 )
Exam #2:
2/22, 2/23
(Exam #2 Covers chapters 13-15)
Exam #3:
3/15,3/16
(Covers chapters 16-18 )
Final Exam: Wed 3/24
(Final is comprehensive)
NO LATE EXAMS;NO EXCEPTIONS; HOWEVER, ONE EXAM IS DROPPED
Testing Materials: Bring one #2 pencil, blank paper and a caluclator.
Closed book, no notes.
Acct 1B Schedule
Date Description Reading Written Assignments
Week of: Text - Chapter Number Exercises and Key Terms from Guide
1/4/10 Depreciation 10 10-2A, 3A due 1/7
1/11/10 Liabilities 11 11-2A, 3A due 1/14
1/18/10 Partnerships/Review 12 12-2A, 3A due 1/20
1/25/10 Exam 1/25, 1/26 Web Discussion #4 Exam 10-12
2/1/10 Corporations -1 Web Discussion #5 13 13-3A, 5A due 2/3
2/8/10 Corporations -2 No Web Discussion (Holiday) 14 14-2a, 3A due 2/10
2/15/10 Debt/Review Web #6 15 15-5A, 6A due 2/17
2/22/10 Exam 2/22, 2/23, Investments, Web Discussion #7 16 16-2A, 4a due 2/25
3/1/10 Cash Flows Web Dsicussion #8 17 17-7A due 3/4
3/8/10 FS Analysis Web #9 18 18-6 due 3/10
3/15/10 Exam 3/15, 3/16 Web Discussion #10
3/22/10 Final Wed 3/24
Web Discussions (Cyberclass), go to http://faculty.deanza.fhda.edu/goughmichael/ Recent Discussion, login, answer business law, 10:30AM web question #1 – Class does not physically meet on Cyberclass (web discussion) days
Note: Schedule may be changed by instructor - there will always be at least two academic days warning of test date change
Exams must be taken at scheduled dates, no late work accepted
Michael Gough, Office F51a, 408 864-8622, goughmichael@fhda.edu
Web Discussions (Cyberclass), go to http://faculty.deanza.fhda.edu/goughmichael/ Recent Discussion, login, answer acct 1B, 9:30AM web question #1 � Class does not physically meet on Cyberclass (web discussion) days
Note: Schedule may be changed by instructor - there will always be at least two academic days warning of test date change
Exams must be taken at scheduled dates, no late work accepted
Michael Gough, Office F51a, 408 864-8622, goughmichael@fhda.edu
Note: Schedule may be changed by instructor - there will always be at least two academic days warning of test date change
Exams must be taken at scheduled dates, no late work accepted
Michael Gough, Office F51a, 408 864-8622, goughmichael@fhda.edu
Final Grades:
Final Grades are assigned as follows:
Requirement: Possible Points:
3 midterms @ 100 points each 300
*homework/web and in class assignments 170 (approximate)
final exam ..............................100
Total possible points ................470
(one exam is dropped)
Percentage Possible Final Letter Grade Assigned:
90 - 100 % A
80 - 89 % B
70 -79 % C
60 - 69 % D
Below 60 % F
* There will be at least eleven web discussions in the class, of which ten will be counted, where you are required to go on line and answer a discussion question posed to you and post it on this website. Go to this website, click on Recent Discussion, sign in and respond. Your discussion is posted so the rest of the class can read what you say. This will be explained at length in class; it too represents a major component of the class
Policy on Copying and Cheating:
Students who submit the work of others as their own or cheat on exams or other assignments will receive a failing grade in the course and will be reported to college authorities.
You may access your final grades through the Star System [408-777-9394 or 650-917-0509], and the Internet [https://regserv.fhda.edu/da-grades.html]
Web Discussion Due Dates:
Web Discussion
1/8/2010
1/15/2010
1/22/2010
1/29/2010
2/5/2010
2/12/2010 no web disc due (holiday)
2/19/2010
2/26/2010
3/5/2010
3/12/2010
3/19/2010
There may be additional web discussions to be announced in class.
For the Web Discussions log on to this website, click onto Recent Discussions, click onto 9:30AM Acct 1B Web Discussion; answer the question by replying to the statement presented.
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