ACCT G101 Syllabus CRN 22595 Fall 2021 - v1 Online PDF

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description and content of the accounting course at golden west college fall 2021 semester. professor natto is the instructor....

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15744 Golden West Street Huntington Beach, CA 92647

ACCOUNTING G101 FINANCIAL ACCOUNTING Financial Accounting - 22595 - ACCT G101 Cynthia Noto, CPA, MBA Email: [email protected] Cell Phone: (949) 929-0684 Class Schedule: TH 06:35 PM – 8:30 PM MANDATORY SCHEDULED LIVE SYNCHRONOUS MEETING VIA ZOOM PLUS 3.2 HRS/WK ARR. ONLINE ACTIVITIES IN ADDITION TO THE SCHEDULE MEETING Please see VII. Course Material section for textbook, computers and application needed for this class. This 4-unit course provides an introductory study of financial accounting theory and practice. The accounting cycle is covered – from the introduction of accounts, usage of the journal, general ledger, trial balance, etc., to the preparation of financial statements. The course content demonstrates key concepts and pertinent accounting entries and documents related to a number of financial statement elements. Letter grade only. Transferable to CSU and UC. Course Advisory: Accounting G100. This course is articulated with CSUs, UCs, and private education institutions, which means that a student who passes Accounting G101 at Golden West College is eligible to receive credit for the equivalent course at his or her transfer campus. Therefore, Accounting G101 is taught with the same rigor as its equivalent at 4-year colleges and universities. Student Learning Outcomes: 1. Explain the components of the conceptual framework for financial accounting and reporting. 2. Describe the nature and purpose of generally accepted accounting principles (GAAP). 3. Define and summarize the purpose of an accounting system, a journal and a ledger. 4. Apply transaction analysis, input transactions into an accounting system, process this input, and prepare financial statements. 5. Explain the content, form, and purpose of financial statements (including footnotes), and how they satisfy the information needs of investors, creditors, and other users. 6. Assess the ethical implications inherent in financial reporting. GRADING COMPOSITION Class Participation Administrative Assignments Financial Statements (required) Connect Reading Connect Homework 3 Exams Total * certain assignments cannot be dropped.

GRADE SCALE 4%

A

89% +

1%

B

78-88%

10%

C

67-77%

15%

D

55-66%

25%

F

54% −

Pass

67%

45% 100%

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Accounting G101 CRN 22595

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I.

Attendance and Participation: Full participation points are awarded weekly as described by the Rubric below. I need to be able to identify you on each Zoom call. Please ensure that you have a laptop or desktop with equipped with working webcam (internal or external) and working microphone (internal or external). Please ensure that your Zoom’s screen name shows your full name as appeared per the GWC roster. Zoom access is free. You can block your Zoom video background by using the default Zoom virtual background as described in the next section.

Zoom Virtual Background - Setup Please login to Zoom and follow the direction below to setup the Zoom virtual background. 1. Turn the video on and select “Choose Virtual Background”. Select the background as instructed below.

2. You will be asked to Download Virtual Background package for the first-time user.

3. Please note the default setting on the bottom. “x” out the screen on the right-hand side when you are done. Your Zoom Video will then appear with the background selected.

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Accounting G101 CRN 22595

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II.

Administrative Assignments: Assignments do not relate to course subject material.

III.

Financial Statements (required): In accordance with Student Learning Outcome #4, you will prepare a set of financial statements in accordance with Generally Accepted Accounting Principles. This is a mandatory assignment to pass the class. Similar to the exam, you do not have the option to skip this assignment and/or choosing to get a zero point.

IV.

Connect Reading: Reading entails reading and answering questions from the Connect (online portal) SmartBook and is due on the dates and times specified. Late readings will score only for the % completed by the due date. Additionally, subsequent chapter(s) of reading, homework, or extra credit will not be made available until the reading is completed.

V.

Connect Homework: Homework consists of problems from Connect (online portal) and is due on the dates and times specified. Late submissions will reduce scores by 5% for each day late. Subsequent reading, homework or extra credit will not be available until the assigned homework is completed.

VI.

Exams and Makeup Exams: There are 3 exams for this course. All exams are mandatory. You do not have the option of skipping an exam and/or choosing to get a zero. All exams will be conducted online, Thursday 6:35 pm to 8:30 pm as assigned in Canvas. Only 1 attempt is allowed. No make-up exam is allowed for Final Exam. Late exams will incur a 10% reduction in score. All exams will be conducted using Respondus Monitor, which is NOT compatible with Chromebook. Please plan on securing or borrowing non-cloud device/non-Chromebook device to take the exams in advance.

VII.

Course Materials 

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A laptop or desktop with a working webcam, working microphone and stable internet access. All exams will be conducted using Respondus Monitor, which is NOT compatible with Chromebook. Please plan on securing or borrowing non-cloud device/non-Chromebook device to take the exams. Please ensure that there is no network firewall blocking you from accessing applications such as Respondus, Zoom, Canvas, etc. Respondus Monitor program. 3

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Accounting G101 CRN 22595

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This course requires the use of LockDown Browser for online exams. o Watch this video to get a basic understanding of LockDown Browser: https://www.respondus.com/products/lockdown-browser/student-movie.shtml. o Download Instructions: Download and install LockDown Browser from this link: https://download.respondus.com/lockdown/download.php?id=735848050 o Once Installed:  Start LockDown Browser  Log into to Canvas  Navigate to the quiz  Note: You won't be able to access a quiz that requires LockDown Browser with a standard web browser. If this is tried, an error message will indicate that the test requires the use of LockDown Browser. Simply start LockDown Browser and navigate back to the exam to continue.

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o Respondus Practice Quiz  Please see Canvas Week 5 module to complete the practice quiz  To ensure your first exam with Respondus runs smoothly, please take an ungraded practice quiz that requires the use of Respondus. Please use the same computers/devices you will later use for all Respondus exams and quizzes, including the same network/Wi-Fi environment.  The practice quiz is available for the duration of the course, with unlimited attempts, so you can access it again if you use a different computer or Wi-Fi network. Calculator. A simple calculator is sufficient. Adobe Reader. Download here: http://get.adobe.com/reader/?promoid=BUIGO. Office Applications. This class uses various office applications, primarily PowerPoint and Word. Microsoft offers Office 365 free of charge to students with a valid school email address: https://products.office.com/enus/student/office-in-education. Google also has web-based office applications for free. Connect Access Code: Financial and Managerial Accounting, 9 th Edition with Connect access code. ISBN10: 1260728838 | ISBN13: 9781260728835.

Connect is a publisher online course management system that houses the smart book and assignments. You need to purchase Connect to complete homework and quizzes. It includes electronic textbook access and learning tools. The physical hardcopy textbook is optional, as it will only serve as additional material on top of Connect access card. Connect access card is required. 4

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Accounting G101 CRN 22595

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 McGraw-Hill Connect registration: To register on Connect, go to the area called "McGraw-Hill Connect" usually on the left-hand side of Canvas. It looks like this:

VIII.

Online Participation: Satisfactory completion of all online class activities is essential in learning the core concepts and passing the class. Any student who misses more than 3 consecutive modules is subject to be dropped from the course. Self-study: Conscientious self-study habits are crucial to student success. The Carnegie Rule recommends two hours of study time for every hour of class time. Thus, you should expect to spend 10 hours studying for this class every week (2 hours x 5 hours of class time), adjusted upward or downward depending on your aptitude for accounting. Altogether, that is over 15 hours of time per week that this class requires of you.

IX.

Regular Substantive Interaction / Regular Effective Contact (RSI/REC): The College’s distance education guidelines require instructors maintain RSI and REC with online students throughout the duration of the course. This will be achieved via the following channels: 

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Mandatory Zoom meetings: Please see section I. above for the details. Your full attendance in the meeting is mandatory and will be graded. Your full attendance is also important as you will be responsible for the information discussed in our Zoom meetings and no replay will be available. . Announcements: You will receive several announcements from me on a weekly basis throughout the duration of the class. Announcements are posted in the “Announcements” area of Canvas. You are responsible for the information stated on the Announcements sent to the class. You will be required to acknowledge the announcement by commenting it via Canvas.

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Modules: At the beginning of every module on Canvas, there is a section called “Important Class Announcements and Reminders” which contains pertinent information regarding that module’s activities.

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Conversations via Canvas Inbox: Communication that is directed at specific students and not to the entire class will be done by sending a conversation to the students’ Canvas Inbox. You can initiate a conversation in the Canvas Inbox or reply to a conversation in order to communicate with me or other students in the class. Conversations work just like email, so they are limited to only those that are included in the conversation.

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Assignment Feedback: Feedback on assignments will be provided in a “Submission 5

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Accounting G101 CRN 22595

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Comment” within the assignment on Canvas. If there is a rubric associated with the assignment, grading comments and points breakdown will also be provided in the rubric. You can also leave a submission comment to any assignment for me. Submission comments are only viewable to the student and instructor.

X.

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School Email: Please make it a priority to check your student email account on a regular basis. You are responsible for the information contained in emails I send to the class. If you use a smartphone or mobile device, I highly recommend that you synchronize your student email account to your device. You are required to set your Canvas notifications in such a manner that all communication will be immediately delivered to you via email. Thus, you are presumed to have received constructive notice of all communication initiated by me, and you are responsible for the information contained in the communications. In general, if you contact me using any of the above channels, you can expect a response from me within 24 hours, or 48 hours on weekends. The exception lies with assignment feedback, which may take up to one week after the due date of the assignment.

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Telephone: The best time to contact me by telephone is 8 AM – 5 PM. If you contact me at any other time, you may leave a message, but I will not be able to respond to you until the next morning.

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Timing: Students must make time to participate in all class activities. Be mindful that an online class requires more time, not less, as you will have limited live instructor to facilitate the learning process. Manage your time wisely along with other responsibilities. It will be extremely difficult to catch up once you fall behind and as a reminder, all canvas modules are intended to be completed in specific order as assigned and the next module will not open up until you have 100% completed the assigned pre-requisites.

GWC Administrative Items  Drops: Please refer to the latest GWC announcements on drops and refunds. 

Incompletes: I do not grant "Incomplete" grades. The grade earned by students at the end of the course session will be the final grade.

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ACADEMIC HONESTY AND CODE OF CONDUCT Violations of the College’s Academic Honesty Policy or Student Code of Conduct will result in disciplinary action. Violations are defined as, but not limited to, copying of assignments, collaboration on exams, plagiarism of another author's verbiage, and any other conduct unbecoming of a GWC student. Refer to the College's Academic Honesty Policy and the Student Code of Conduct at http://www.goldenwestcollege.edu/senate/policies/.

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STUDENT SERVICES Golden West College offers a variety of student services such as a tutorial center, transfer center, computer lab, library, etc., to facilitate academic success. For a complete list of all services the College provides, go to http://www.goldenwestcollege.edu/student-services/.

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