| Reference # 421304
First day of class January 23, 2012
COURSE DESCRIPTION
This is an e-learning class with no on-campus meetings.
This course provides an introductory study of the fundamental principles
of recording, summarizing and reporting the financial activities of proprietorships.
ONLINE ORIENTATION
All students must complete the online orientation which
is available after you log into the course. Students must log
in on the first day of the course. You must purchase the text
book at an on campus BC bookstore prior to starting the orientation. Do
not buy your book online. You must complete the orientation within two
to four days of the start of the class depending on the semester. The
specific due date for the orientation will be provided when you log in.
METHODS OF INSTRUCTION
This is a 3-credit hour course. Normally, a three-credit
hour course would meet twice each week for a total of 3 hours per week
or 48 hours per term. In this class, we will meet totally online. Various
tasks must be completed to achieve the learning objectives for this course
they include, but are not limited to: reading the text, viewing PowerPoint
presentations, reading lecture notes, viewing illustrations, completing
assignments in Word or Excel, responding to discussion questions, submitting
homework utilizing an online homework manager, and taking quizzes and
exams.
LEARNING OUTCOMES
Upon successful completion of this course, students should
be able to:
• Explain the nature and purpose of accounting.
• Describe how generally accepted accounting principles have evolved
to form the underlying basis for accounting practice.
• Perform the following major steps in the accounting cycle: analyzing
transactions, recording transactions, posting to accounts, and preparation
of a trial balance.
• Perform the following steps in the accounting cycle: the preparation
of financial statements and closing procedures.
• Describe the accounting for businesses that buy and sell merchandise.
• Prepare financial statements, adjusting entries, closing entries,
and a post-closing trial balance for a merchandising enterprise.
• Prepare adjusting entries for deferrals and accruals.
• Describe how an accounting system provides information to management
for planning and controlling operations.
• Describe the concepts of internal control over cash; operations
of a petty cash fund; use of a checking account; and procedures for monthly
bank reconciliations.
• Describe the account¬ing for short-term investment and receivables.
• Describe the basis for inventory valuation.
COURSE REQUIREMENTS
Please make sure that you can meet the following requirements
before you sign-up for this course:
- All exams will be given at home online. Actual dates and times will
be provided in your syllabus.
- Homework assignments will be turned in online. There will be assignments
that must be prepared using Microsoft Word and Excel and Connect (an
online homework manager). You should have a working knowledge of Microsoft
Word and Excel. A an access code to Connect is included with your text
when you purchase it at a BC bookstore.
- All work must be completed by the posted due dates. Late submissions
will not be accepted.
- Is Online for You? Please click
here to take an online readiness evaluation.
- Please
click here to confirm you have the required hardware and software.
High speed internet access is preferred but not required. There will
be some audio files that you will want to listen to that will require
downloading.
- Important! You must enable the pop-up feature for your browser. If
you are using Netscape or Internet Explorer, you will not be able to
take the quizzes unless this feature is enabled.
COURSE MATERIALS
Fundamental Accounting Principles, 20th ed., John J. Wild, Ken W. Shaw,
Barbara Chiappetta
The textbook is bundled with an online access code which is required for
this course and is available at the BC bookstore.
ISBN-9780077560201 Hardcover text and access code
ISBN-9780077886523 Three ring binder and access code
IMPORTANT: You must have the text on the
first day of class. Please plan accordingly.
HOW TO REGISTER FOR THIS COURSE
Please register for course using myBC
website . Students must pay for the course before they will be able
to log into the course.
HOW TO ACCESS THE COURSE ONCE YOU ARE ENROLLED
You will be able to login on the first day of the session. Please understand
that the only people who will be permitted to login are those students
who have registered and paid for the course. There may be a delay of up
to 24 hours from when a student registers and pays before Blackboard login
is activated.
- Obtain BC email user ID and PIN code before attempting to login to
Blackboard.
- At the BC email address site, click on "ID Lookup", then
enter your Student# (or INTL Student ID#) and PIN code (2 digit birth
month and 2 digit year). Write down your email ID (not the @mail.broward.edu
part), which is your Blackboard User Name.
- Your Blackboard User Name is the same as your BC email ID.
- Your Blackboard password is the same as your BC email PIN code.
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