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Material Type: ClassMaterial; Professor: McCarron; Class: Principles of Accounting I; Subject: Accounting; University: Gordon College;
Typology: Lecture notes
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Dr. McCarron Acct. 2101, Spring 2009 Syllabus Office hours: Monday and Wednesday 9:00 – 10:55 a.m., Tuesday 9:00 am - 12:20 pm Wednesday 5:00 – 5:50 p.m., and other times by appointment E-mail address: kmccarron@gdn.edu Web site: www.gdn.edu/faculty/kmccarron Office phone: 678.359. Division of BSS phone: 770.358. Division of BSS fax no: 770.358. Each student at Gordon College receives an e-mail account. You will need to check your e-mail daily for any announcements. If you need to contact me outside of class and office hours, use e-mail rather than telephone because I check my e-mail far more often than my office phone messages. You must verify that you are properly enrolled in the class you are attending before the end of the drop/add period. PREREQUISITES: No prerequisites; but learning support restrictions are enforced. If you are enrolled currently or will be enrolled in learning support reading or mathematics, you will be disenrolled from this class. COURSE DESCRIPTION: Acct 2101, Principles of Accounting I, is a study of the underlying theory and application of financial accounting concepts. COURSE OBJECTIVES: Upon completion of Acct 2101, each student should be able to:
include problems to be solved and multiple-choice questions, which must be answered on a Scantron form and machine graded. You are responsible for insuring that the Scantron scoring machine properly reads all erasures. No changes are allowed after the exam is graded. I reserve the right to assign a failing grade (F) to any student who does not pass at least one of the individual exams. If you have taken the three (3) intra-semester exams, you may drop the lowest score from among them. If you miss one of the three intra-semester exams for any reason, that exam will be the one you drop. You may be allowed to take a test early if you ask as soon as you know that a situation will prevent your attendance at the regularly scheduled time, but you will not be given any exam after it has been completed by the remainder of the class. If you find yourself in a situation in which you must submit an exam paper at a time other than the regular class time, you must submit it to Ms. Goodloe in Russell 305, if I am unavailable. If you do not submit your exam to Ms. Goodloe, Dr. Burstein, or me, and your paper gets lost, you will bear the full responsibility for it. Never use an ink pen to work a test. FINAL GRADE DETERMINATION: Points are assigned as follows: Each of three best test scores (3 x 30%) 90% OR 270 points Monopoly game participation and write-up 10% 30 points Total points available 100% 300 points Your course grade will be determined as follows: If you have 270 or more points, your grade is an A. If you have between 240 and 269 points, your grade is a B. If you have between 210 and 239 points, your grade is a C. If you have between 180 and 209 points, your grade is a B. If you have less than 180 points, your grade is an F. You are expected to be considerate of your fellow students, yourself, and me. This includes:
Monday – Friday, March 9 – 13, 2009 Spring Break!!! Week 9, March, 16, 2009 Multiple-step income Chapter 4 Ex. 4-2 thru 5; 11, 12 statement; classified balance sheet; more 13, 15, 16, 17; P4- detail in financial statements. thru 3, 12, 17 Week 10, March 23, 2009 Chapter 4 continued March 25, 2009 Direct and indirect Chapter 5 Ex. 5-1 thru 11, 15 methods to prepare statements of cash flows; operating, P5 – 2, 4 investing, financing cash flows Week 11, March 30, 2009 Chapter 5, continued Week 12, April 6, 2009 exam 3 Wed., April 8 Time value of money; Chapter 8 Ex. 8-2 thru 5, 7 thru future and present values; lump sums and annuities 9, 11, 12 thru 14, 17, 24 Week 13, April 13, 2009 Chapter 8, continued Week 14, April 20, 2009 Long-term Debt Chapter 9 Ex. 9-2, 3, 4, 6a, 7a, 11 Week 15, April 27, 2009 Chapter 8, continued Monday, May 4, 2009 Last day of classes Tuesday, May 5, 2009 Final Exam, 8:00 am regular classroom