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Business Division
ACC 101 Principles of Financial Accounting
Course Outline
Course Number & Name: ACC 101 Principles of Financial Accounting
Credit Hours: 4.0 Contact Hours: 4.0 Lecture: 4.0 Lab: N/A Other: N/A
Prerequisites: Grades of C or better in ENG 085 and MTH 086
Co-requisites: ENG 096 Concurrent Courses: None
Course Outline Revision Date: Fall 2010
Course Description: The principles of Financial Accounting are introduced by the study of the accounting cycle for service and merchandise companies. Emphasis is on analyzing transactions, summarizing them through the use of the general ledger and reporting the results through the preparation of financial statements for use by the internal and external decision makers such as stockholders, trade creditors, banks, unions and government agencies. The fundamentals of accounting for inventories, accounts receivable, fixed assets, long-term liabilities, internal control, and corporate entities are stressed.
Course Goals: Upon successful completion of this course, students should be able to do the following:
analyze business transactions and prepare financial statements in good form using Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS);
utilize all the steps in the accounting cycle as a means of processing relevant business information;
apply methodologies in accounting for internal controls, merchandise inventory, accounts receivable, and plant assets;
properly prepare transactions for Bonds Payable;
explain basic accounting ethics; and
utilize technology to complete solutions to accounting problems and prepare financial statements on the computer.
Measurable Course Performance Objectives (MPOs): Upon successful completion of this course, students should specifically be able to do the following:
Analyze business transactions and prepare financial statements in good form using Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS):
describe the characteristics of an account and chart of accounts;
describe and illustrate journal entries using double entry accounting systems; and
prepare financial statements in accordance with Generally Accepted Accounting Principles
Utilize all the steps in the accounting cycle as a means of processing relevant business information:
describe the flow of accounting information from the unadjusted trial balance into the adjusted trial balance and financial statements
Apply methodologies in accounting for internal controls, merchandise inventory, accounts receivable and fixed assets:
describe accepted practices related to internal controls over inventory, accounts receivable and fixed assets
Properly prepare transactions for Bonds Payable:
illustrate the issuance of bond indebtedness
Explain basic accounting ethics:
describe the importance of ethical standards in business and be able to apply them to business situations
Utilize technology to complete solutions to accounting problems and prepare financial statements on the computer.
prepare short applications practicing the accounting concept and theories
Methods of Instruction: Instruction will consist of lecture, homework assignments, including CengageNow assignments, and class discussions.
Outcomes Assessment: Homework, quiz and exam questions are blueprinted to course objectives. Data is collected and analyzed to determine the level of student performance on these assessment instruments in regards to meeting course objectives. The results of this data analysis are used to guide necessary pedagogical and /or curricular revisions.
Course Requirements: All students are required to:
1. Maintain regular attendance.
2. Complete assigned homework or projects in a timely manner
3. Take part in class discussion and participate in class exercises.
4. Take all exams and quizzes, when scheduled: these include a minimum of two hourly exams as well as a cumulative departmental final exam.
Methods of Evaluation: Final course grades will be computed as follows:
% of
Grading Components final course grade
Homework (including CengageNow, a web-based assign- 0 15%
ment and assessment solution suggested for this course), written assignments, quizzes and class participation
A perusal of homework problems and quizzes demonstrating basic principles of Financial Accounting will show evidence of the extent to which students meet course objectives.
2 or more Hourly Exams (dates specified by the instructor) 50 60%
Exams will show evidence of the extent to which students meet course objectives including but not limited to identifying and applying concepts, understanding terms and demonstrating evidence of a basic foundation of financial accounting.
Departmental Final Exam 25 30%
The comprehensive final exam will examine the extent to which students have understood and synthesized all course content and achieved all course objectives.
Note: The instructor will provide specific weights, which lie in the above-given ranges, for each of the grading components at the beginning of the semester.
Academic Integrity: Dishonesty disrupts the search for truth that is inherent in the learning process and so devalues the purpose and the mission of the College. Academic dishonesty includes, but is not limited to, the following:
plagiarism the failure to acknowledge another writers words or ideas or to give proper credit to sources of information;
cheating knowingly obtaining or giving unauthorized information on any test/exam or any other academic assignment;
interference any interruption of the academic process that prevents others from the proper engagement in learning or teaching; and
fraud any act or instance of willful deceit or trickery.
Violations of academic integrity will be dealt with by imposing appropriate sanctions. Sanctions for acts of academic dishonesty could include the resubmission of an assignment, failure of the test/exam, failure in the course, probation, suspension from the College, and even expulsion from the College.
Student Code of Conduct: All students are expected to conduct themselves as responsible and considerate adults who respect the rights of others. Disruptive behavior will not be tolerated. All students are also expected to attend and be on time for all class meetings. No cell phones or similar electronic devices are permitted in class. Please refer to the Essex County College student handbook, Lifeline, for more specific information about the Colleges Code of Conduct and attendance requirements.
Course Content Outline: based on the text Principles of Financial Accounting I: Financial Acc 101, (custom Essex County College edition) by Carl S. Warren, James M. Reeve & Jonathon E. Duchac; published by Cengage Learning, 2009. ISBN-13#: 978-1-4240-6850-0 or ISBN-10#: 1-4240-6850-9.
Week Chapter/Content
1 Review Class Syllabus
Chapter 1 Introduction to Accounting & Business
2 3 Chapter 2 Analyzing Transactions
4 5 Chapter 3 The Adjusting Process
6 Chapter 4 Completing the Accounting Cycle
EXAMINATION I
7 8 Chapter 5 Accounting for Merchandising Businesses
9 Chapter 6 Inventories
10 Chapter 7 Sarbanes-Oxley, Internal Control, and Cash
11 Chapter 8 Receivables
EXAMINATION II
12 13 Chapter 9 Fixed Assets and Intangible Assets, pages 392 431
14 Chapter 12 Long-Term Liabilities: Bonds and Notes, pages 524 563
15 Review and FINAL EXAMINATION
GUIDELINES FOR THE ACCOUNTING RESEARCH PROJECT
OBJECTIVES:
To introduce students to current accounting literature.
To expose students to information on:
Technological developments in Accounting
Ethics in Accounting
To require students to use the internet or library as a source in conducting research.
To further the development of the students reading, writing and computer skills.
INSTRUCTIONS: Students may conduct research using the internet or traditional library selecting current articles from accounting periodicals such as The CPA Journal, Journal of Accountancy, Accounting Technology, etc. THEY SHOULD NOT USE TEXTBOOKS! The report must be a two-page, double-spaced paper with one-inch margins, prepared on a word processor or a computer using font size 12.
SUGGESTED RESEARCH TOPICS:
The Social, Political and Historical implications of the Accounting Profession
Professional Ethics for Accountants
How Technology impacts on the Accounting Process
Government Regulations and the Accounting Profession
The CPAs Public Image
An alternative topic approved by the Instructor
THE TERM PAPER SHOULD INCLUDE THE FOLLOWING:
A cover page with the students name, course title and number, due date and the Instructors name.
A summary of the periodical article that includes the major points stressed by the author(s).
The students reaction (positive or negative) to the article does he/she agree or disagree? If the student agrees, reasons for the agreement should be listed. If the student disagrees, recommendations for changes should be made.
A discussion about the role of accounting education as it relates to the chosen topic and the students future goals.
Footnotes and works cited or bibliography.
SUGGESTED ASSIGNMENTS FOR IN-CLASS PRESENTATION OR
FOR REINFORCEMENT HOMEWORK
Chapter 1 Eye Openers: 2, 3, 4, 7, 8, 9, 10, 12.
Practice Exercises: 1-1A, 1-2A, 1-3A.
Exercises: 1-1, 1-2, 1-3, 1-4, 1-5, 1-8, 1-9, 1-10, 1-11, 1-12.
Problems: 1-1A, 1-2A, 1-5A, 1-6A, 1-3B, 1-4B.
Chapter 2 Eye Openers: 2, 4, 5, 6, 8, 9, 12, 13.
Practice Exercises: 2-1A, 2-2A, 2-3A, 2-4A, 2-5A, 2-6A.
Exercises: 2-1, 2-3, 2-7, 2-8, 2-12, 2-15, 2-17, 2-18, 2-20.
Problems: 2-1A, 2-2A, 2-3A, 2-4A, 2-5A.
Chapter 3 Eye Openers: 1, 2, 3, 4, 6, 7, 8, 14, 15.
Practice Exercises: 3-1A, 3-2A, 3-3A, 3-4A, 3-5A, 3-6A.
Exercises: 3-2, 3-3, 3-5, 3-6, 3-8, 3-9, 3-12, 3-13, 3-16, 3-18, 3-25.
Problems: 3-1A, 3-2A, 3-3A, 3-5A, 3-6A.
Chapter 4 Eye Openers: 1, 2, 3, 4, 6, 7, 8, 9, 12, 13, 14.
Practice Exercises: 4-1A, 4-2A, 4-3A, 4-4A, 4-5A, 4-6A.
Exercises: 4-3, 4-4, 4-5, 4-6, 4-7, 4-8, 4-9, 4-10, 4-11, 4-18, 4-21.
Problems: 4-1A, 4-4A, 4-5A, 4-1B, 4-4B.
COMPREHENSIVE PROBLEM # 1 (page 204)
Chapter 5 Eye Openers: 1, 3, 6, 7, 8, 12, 13, 14.
Practice Exercises: 5-1A, 5-2A, 5-3A, 5-4A, 5-5A, 5-6A, 5-7A.
Exercises: 5-1, 5-3, 5-4, 5-5, 5-9, 5-10, 5-16, 5-17, 5-18, 5-24, 5-25.
Problems: 5-4A, 5-5A, 5-6A, 5-3B.
COMPREHENSIVE PROBLEM # 2 (page 259)
Chapter 6 Eye Openers: 2, 5, 6, 7, 9, 10, 11, 12, 14, 16.
Practice Exercises: 6-1A, 6-2A, 6-3A, 6-4A, 6-5A, 6-6A, 6-7A, 6-8A.
Exercises: 6-4, 6-5, 6-6, 6-7, 6-8, 6-9, 6-10, 6-12, 6-13, 6-15, 6-17.
Problems: 6-1A, 6-2A, 6-3A, 6-5A, 6-4B.
Chapter 7 Eye Openers: 2, 3, 4, 8, 12, 13, 14, 17.
Practice Exercises: 7-1A, 7-2A, 7-3A, 7-4A.
Exercises: 7-3, 7-5, 7-7, 7-8, 7-9, 7-10, 7-12, 7-13, 7-16, 7-18, 7-19.
Problems: 7-1A, 7-4A, 7-2B.
Chapter 8 Eye Openers: 1, 2, 3, 4, 6, 8, 7, 10, 11, 14, 15, 16.
Practice Exercises: 8-1A, 8-2A, 8-3A, 8-4A, 8-5A.
Exercises: 8-3, 8-4, 8-6, 8-11, 8-13, 8-14, 8-15, 8-16, 8-17, 8-18.
Problems: 8-1A, 8-2A, 8-3A, 8-5A, 8-6A, 8-4B.
SUGGESTED ASSIGNMENTS FOR IN-CLASS PRESENTATION OR
FOR REINFORCEMENT HOMEWORK
(continued)
Chapter 9 Eye Openers: 1, 5, 9, 10, 11.
Practice Exercises: 9-1A, 9-2A, 9-3A, 9-4A, 9-6A, 9-7A.
Exercises: 9-1, 9-5, 9-7, 9-8, 9-9, 9-10, 9-11, 9-12, 9-13, 9-14, 9-18,
9-20, 9-21, 9-22.
Problems: 9-2A, 9-3A, 9-4A, 9-6A, 9-1B, 9-5B.
Chapter 12 Eye Openers: 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 13, 14.
Practice Exercises: 12-1A, 12-4A, 12-5A, 12-6A.
Exercises: 12-1, 12-2, 12-3, 12-6, 12-7, 12-8, 12-9, 12-10, 12-11,
Problems: 12-2A, 12-3A, 12-4A, 12-5A.
Note: Students are encouraged to use the accounting software to complete their assignments.
Note: Accounting tutors are available Mondays Saturdays in the Learning Center, the Business Division, and the EOF Department at ECC.
page PAGE \* MERGEFORMAT 8prepared by R Pernia, Fall 2010
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