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Accounting 1B Winter 12 Session 11AM T/RAcct 001B-03Y Tues/Thurs 11AM-1:15PM (and online meetings)
Call # 00020
Course Expectations/Requirements:
Cengage URL: http://academic.cengage.com/login
Course Code:
E-4H2J9YJJPDSG5
Strategic Learning Outcomes (SLO) for this course:
Demonstrate a knowledge of the users of accounting information and forms or business ownership, risks and capitalization of each and prepare, analyze and evaluate the financial structure of a firm using corporate financial statements (and include the statement of cash flows).
Analyze and evaluate the capitalization of a firm using debt and equity and apply net present value methodology to the analysis.
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 10-Mar 17
Days and Hours: Mon/Tues/Wed/Thurs 10:15AM-11AM
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, Warren 24th ed. - et al, ed Cengage Publishers - Please note - you MUST have access to the Cengage website for this class
Calculator, paper, a #2 pencil, and colored pen (required).
Days and Hours: Class meets Tues & Thurs 11AM, with an online component.
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.
Please note there are no makeup exams for any reason, however, one exam is dropped
The exams will be composed of problem type and short answer questions.
Exam #1: 1/31
(Exam #1 Covers chapters 10-12 )
Exam #2: 2/23
(Exam #2 Covers chapters 13-15
Exam #3: 3/15
(Covers chapters 16-18 )
Final Exam: 3/28/12 9:15AM - all chapters
(Final is comprehensive)
NO LATE EXAMS;NO EXCEPTIONS; HOWEVER, ONE EXAM IS DROPPED
Testing Materials: Bring one #2 pencil, blank paper and a calculator.
Closed book, no notes.
Acct 1B Schedule
Date Description Reading Written Assignments
Week of: Text - Chapter Number Exercises and Key Terms from Guide
Acct 1B Wtr 2012
Tues Thurs Chapter HW Due
Acct 1B Wtr 2012
Tues .. Thurs Chapter .. HW Due ..
1/10/2012 .. 1/12/2012 10 .. 10-4A,5A .. 1/12/2012
1/17/2012 .. 1/19/2012 11 .. 11-1A, 3A .. 1/19/2012
1/24/2012 .. 1/26/2012 12 .. 12-3A, 5A .. 1/26/2012
1/31/2012 .. 2/2/2012 1/31/2012 .. Exam ..
.. 2/2/2012 13 .. 13-1A, 4A .. 2/7/2012
2/7/2012 .. 2/9/2012 14 .. 14-1A, 5A .. 2/14/2012
2/14/2012 .. 2/16/2012 15 .. 15-3A, 4A .. 2/21/2012
2/21/2012 .. 2/23/2012 Review .. ..
.. 2/23/2012 .. Exam ..
2/28/2012 .. 3/1/2012 16 .. 16-1A, 5A .. 3/1/2012
3/6/2012 .. 3/8/2012 17 .. 17-3A, 5A .. 3/8/2012
3/13/2012 .. 3/15/2012 Review .. .. 3/13/2012
.. 3/15/2012 Exam .. ..
3/20/2012 .. 3/22/2012 Review .. ..
3/28/2012 .. Final Exam .. 9:15AM ..
Other web discussion dates to be announced ..
Schedule may be changed as needed ..
Other web discussion dates to be announced
Schedule may be changed as needed
Web Discussions (Cyberclass), go to http://faculty.deanza.fhda.edu/goughmichael/ Recent Discussion, login, answer Acct 1B web question and complete homework in Wiley as assigned. 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, 11AM 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
Final Grades:
Final Grades are assigned as follows:
Requirement: Possible Points:
3 midterms @ 100 points each 300
*homework/web and in class assignments 150 (approximate)
final exam ..............................100
Total possible points ................450
(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 three web discussions in the class, and all 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:
To be announced
Other web discussion dates will be announced in class and posted on this website.
Note to students with disabilities: If you have a disability-related
need for reasonable academic accommodations or services in this
course, provide (name of Instructor) with a Test Accommodation
Verification Form (also known as a TAV form) from Disability Support
Services (DSS) or the Educational Diagnostic Center (EDC). Students
are expected to give five days notice of the need for
accommodations. Students with disabilities can obtain a TAV form
from their DSS counselor (864-8753 DSS main number) or EDC advisor
(864-8839 EDC main number)
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