Orange Coast College Accounting 101 – Financial Accounting – crn 30005 & 30011 Spring 2013 Course Syllabus



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Orange Coast College

Accounting 101 – Financial Accounting – CRN 30005 & 30011

Spring 2013 - Course Syllabus
Instructor: Doug Johnson, MBA

Office Phone #(714) 432-0202 Ext. 22630

Email: dhjohnson@occ.cccd.edu

Description:
Fundamentals of financial accounting relating to corporations. Application of widely used accounting theory and practice for both service and merchandise enterprises. Preparation and analysis of financial statements. This course may also be offered online. Transfer Credit CSU; UC.
Office Hours: Tuesday 8:35am - 9:35am & 12:50pm -2:20pm or Wednesday 5:00 – 6:30pm

Office Location: Computing Center Office #D



Required Text:
Financial Accounting, 4th Edition: Kimmel/Weyngandt/Kieso

Wiley Plus to above book


Class section: Acct A101 CRN 30011 & 30005
Attendance:
Attendance is very important. Excessive tardiness or absences & tardiness will affect your grade. Class starts at 2:20pm. Please respect the class and be there on time. 25 points will be awarded through Pop Quizzes throughout the semester. I tend to give quizzes on days that attendance appears to be “light”. If you are regularly there & on time these are easy points! Don’t miss them. Regular class attendance is defined as missing no more than 2 class sessions & being on time. You are required to read each chapter in advance of classroom discussion.
Class Time: CRN 30005 Won/Wed 02:20pm to 4:55pm

CRN 30011 Tues/Thurs 02:20pm - 04:55pm


Last day to drop without a "W": 2/11/13

Last day to drop with a "W": 4/27/13


It is YOUR responsibility to drop this course. Failure to drop course by the deadline listed above will result in a failing grade. If you are planning to drop (which I hope you aren’t) please do it ASAP since there are other students waiting to get into the class.
Homework:
Completion of homework assignments is required and strongly suggested. Your homework grade will be awarded based on the percentage of assignments completed. You will find that completion of these assignments will greatly contribute to your success on examinations. Completion of assignments is one indication of your dedication to the class, and will help my determination in rewarding you with your final grade. These should be 75 easy points. Just do the work!
Homework is required to be submitted online by the end of the day after the corresponding exam.


Examinations:
Six (6) examinations will be given. One may be dropped. If you are absent for an examination, you may drop that exam. Make up exams will not be given. A missed exam will be considered as your dropped test score. Exams will be open notes (1 8 ½ X 11 page front & back). The first test WILL NOT be open notes.
Bring pencil, calculator & GREEN parscore scantron form to each exam. Did I mention that the scantron form should be green? Form #882 to be exact. And please don’t crumple them up!
Honesty Policy:
Ethics are a key element in the accounting profession. Cheating, in any form, is absolutely not tolerated and will be dealt with harshly. On the first instance of academic dishonesty, the student will receive a score of 0 points on the exam (and that exam will NOT be dropped). On the second instance, the student will be dropped from the class with a failing grade.
There will be no exceptions. Besides, the guy/gal next to you probably doesn’t know the answer either, so it’s not even worth it! If you need additional time to complete a test, or require special accommodations, please notify the instructor in advance.

Grading Scale: (subject to change)
Total points available = 600
600 - 540 = A

539 - 480 = B

479 - 415 = C

414 - 360 = D


6 exams: 1 exam (lowest score) will be dropped = 500

In Class Pop Quizzes = 25 Points

Homework Completion % = 75 Points (based on % of homework completed)
No additional extra credit will be offered.
Student Learning Outcomes:
1. Demonstrate knowledge of an accounting cycle by performing appropriate accounting functions.

2. Demonstrate ability to prepare financial statements for a corporation.



3. Prepare accounting entries required for a service versus merchandising business.
Work Hard. The grade you earn is the grade you will get. Unfortunately, most of us won’t be able to do what this guy did………
But there are advantages to being elected President. The day after I was elected, I had all of my junior college grades classified as Top Secret.” - President Ronald Reagan
And another quote for good measure:
Do or do not. There is no try.” - Yoda


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