ACCT 2101 Spring OL 2011 Page 1 Rev.

12-15-10 ACCT 2101 - ONLINE Principles of Accounting I 3 credit hours Division of Aviation Management and Business Spring 2011 Dr. Troy V. Sullivan, Instructor Prerequisites: Office Location: Office Hours: READ 0099 and MATH 0097 Walker Hall 202 M/W 9:00 9:30; 1:30 - 3:30 [Cochran] T/R 9:15 - 9:30, 10:45 11:00 [Dublin] F 10:00 - 12:00 [Cochran] Use GeorgiaVIEW e-mail or campus e-mail tsullivan@mgc.edu (478) 934 3527 Financial and Managerial Accounting, Warren, Reeve, Duchac. 10th Ed., South-Western Cengage Learning.

Office Phone: Textbook:

Course Description: The study of the underlying theory and application of financial accounting concepts. Exams: A total of four exams will be given covering chapter material. The final exam will be a capstone comprehensive problem. The exercises and problems on your syllabus assignment sheet represent your homework and factor into your class discussion grade. The Exams are the problems listed on your syllabus assignment sheet. Students averages will be determined by using the point method. Please note this class is completely taught on-line; meaning no face-to-face class meetings on campus. Exam 1 Chapters 1-2 100 Exam 2 Chapters 3-4 100 Exam 3 Chapters 5-6 100 Exam 4 Chapters 7-8 100 Final Exam Comp Problem 100 comp problem March 21] Class Discussions 100 along with discussion postings ----Total Points 600 Class Policies: Academic January 11 January 31 February 1 February 28 March 1 March 28 March 29 April 25 Due date May 2; [Begin working on Made up of homework EX & PR

ACCT 2101 Spring OL 2011 Page 2 Rev. 12-15-10 Dishonesty: Please refer to pages 39-45 of the Student Handbook regarding academic dishonesty. Cheating will not be tolerated in this course. 1st offense Student will be reported to the Vice President for Academic Affairs and will receive an F for this course. 2nd offense Student will be reported to the Vice President for Academic Affairs and will be expelled from Middle Georgia College. Disabilities: If a student has a need for special accommodations because of a physical or learning disability, the student must have such documented by the Coordinator of Student Services for students with disabilities. Please refer to pages 52-53 in the College catalog for more specifics. Attendance: In order to be aware of what is happening in this on-line course, students should login DAILY to check e-mail and to receive announcements. I will check e-mail periodically Monday thru Friday; including some weekends. I would suggest printing out a hard copy of the assignment sheet to have handy for deadline dates. It is very important to stay on task with the course material. If you cease attending class, it is YOUR responsibility to properly execute a drop. Remember that if you wish to drop the course with a W, please do so by Friday, March 4. The student should NOT depend on the teacher for a timely drop. If GeorgiaVIEW shows that you have checked into the course at least once, I consider you to be in the course. This means if you fail to drop by the mid-term due date, and remain on the class roll as a non-participating member of the class, you will receive an F for the course. Student Learning Outcomes: 1. 2. 3. 4. 5. 6. 7. Analyze a transaction in terms of the accounting equation. Record the transaction in an appropriate journal. Post the transaction to the appropriate ledger. Prepare the major financial statements in proper format. Account for receivables and payables. Calculate inventory valuation. Calculate depreciation using various methods.

Assignment Sheet:

Listed below are the assignments which represent the exams for this course. The course covers 8 chapters over a 15-week period. The work is very manageable IF YOU STAY ON TASK. What I have given below is an example of how to budget your time across the 15 weeks.
Assignment: EX (Exercises), PR (Problems) Due Date

Date

Chapter

Page #

ACCT 2101 Spring OL 2011 Page 3 Rev. 12-15-10

Complete Introduction bio and print off syllabus and assignment schedule. 1 1 Read Chapter 1 1 1 Re-Read Chapter 1 Students who have questions regarding chapter content Discussion board post 1 33-39 EX 1-4, 1-8, 1-10, 1-12, 1-18, 1-19, 1-24 39 PR 1-2A 1-18 2 51 Read Chapter 2 1-19 2 51 Re-Read Chapter 2 1-20 Students who have questions regarding chapter content Discussion board post 1-21/31 2 83-89 EX 2-3, 2-4, 2-5, 2-6, 2-7, 2-8, 2-9, 2-10, 2-13, 2-15, 2-16, 2-18, 2-21 89 PR 2-2A Exam 1 Due May be turned in any time Exam 1: Monday, 1-31 1-31 during the day. Send as ONE attached WORD Chapter 1 Pages 44-45 PR 1-6B Monday document containing Chapter 1 Chapter 2 Page 95 PR 2-4B & 2 Exam PR. (Show math computations). Please attach as a separate file your Chapters 1 & 2 homework EX and PR when sending in your Exam 1. 2-1 3 101 Read Chapter 3 2-2 3 101 Re-Read Chapter 3 2-3 Students who have questions regarding chapter content Discussion board post 2-4/2-13 3 130-137 EX 3-1, 3-4, 3-6, 3-8, 3-10, 3-11, 3-14, 3-26, 3-27 137 PR 3-5A 2-14 4 145 Read Chapter 4 2-15 4 145 Re-Read Chapter 4 2-16 Students who have questions regarding chapter content Discussion board post 2-17/2-28 4 186-195 EX 4-3, 4-5, 4-6, 4-8, 4-9, 4-12, 4-13, 4-14, 4-16, 4-17, 4-19 193-195 PR 4-1A Exam 2 Due May be turned in any time Exam 2: Monday, 2-28 2-28 during the day. Send as ONE attached WORD Chapter 3 Pages 140-141 PR 3-5B Monday document containing Chapter 3 Chapter 4 Page 199 PR 4-1B & 4 PR. (Show math computations). Please attach as a separate file your Chapters 3 & 4 homework EX and PR when sending in your Exam 2. 3-1 5 208 Read Chapter 5 3-2 5 208 Re-Read Chapter 5 3-3 Students who have questions regarding chapter content Discussion board post Friday, March 4 Mid-Term 3-4/3-13 5 245-253 EX 5-1, 5-2, 5-4, 5-5, 5-8, 5-13, 5-15, 5-16, 5-18, 5-20, 5-22, 5-24, 5-25, 5-26, 5-27, 5-28, 5-30, 5-32 252-253 PR 5-2A, 5-3A, 5-4A BEGIN WORK ON CAPSTONE COMPREHENSIVE PROBLEM PAGE 259-260. DO ALL INSTRUCTIONS EXCEPT FOR #5. THIS WILL BE YOUR FINAL EXAM DUE ON May 2. SPRING BREAK 3-14/3-18 3-21 6 263 Read Chapter 6 2-22 6 263 Re-Read Chapter 6 1-11 1-12 1-13 1-14 1-15/1-17

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Students who have questions regarding chapter content Discussion board post 6 292-297 EX 6-3, 6-4, 6-7, 6-11, 6-19 296-297 PR 6-1A, 6-2A Exam 3 Due May be turned in any time Exam 3: Monday, 3-28 3-28 during the day. Send as ONE attached WORD Chapter 5 Pages 257-258 PR 5-5B Monday document containing Chapter 5 Chapter 6 Pages 299-300 PR 6-1B, PR 6- & 6 PR. (Show math 2B computations). Please attach as a separate file your Chapters 5 & 6 homework EX and PR when sending in your Exam 3. 3-29 7 304 Read Chapter 7 3-30 7 304 Re-Read Chapter 7 3-31 Students who have questions regarding chapter content Discussion board post 4-1/4-8 7 333-339 EX 7-3, 7-4, 7-12, 7-13, 7-16, 7-18, 7-21,7-24 339 PR 7-2A, 7-3A 4-9 8 349 Read Chapter 8 4-10 8 349 Re-Read Chapter 8 4-11 Students who have questions regarding chapter content Discussion board post 4-12/4-25 8 375-386 EX 8-2, 8-3, 8-4, 8-7, 8-11, 8-12, 8-13, 8-19, 8-20, 8-21, 8-22, 8-23, 8-24 383-386 PR 8-4A, 8-5A, 8-6A Exam 4 Due May be turned in any time Exam 4: Monday, 4-25 4-25 during the day. Send as ONE attached WORD Chapter 7 Pages 342-343 PR 7-2B, Monday document containing Chapter 7 PR 7-3B & 8 PR. (Show math Chapter 8 Page 389 PR 8-6B computations). Please attach as a separate file your Chapters 7 & 8 homework EX and PR when sending in your Exam 4. 4-26/5-2 Work on finalizing the capstone comprehensive problem 5-2 CAPSTONE COMPREHENSIVE PROBLEM DUE. THIS REPRESENTS YOUR FINAL EXAM FOR Monday THE CLASS. 3-23 3-24/3-27

Assignment Guidelines: Please turn in your assignments using GeorgiaVIEW. In the event you cannot send to GeorgiaVIEW, you can then e-mail using tsullivan@mgc.edu . Be sure to label your assignments appropriately. Non-labeled assignments will be discarded and given a grade of zero. Proper labeling will be the following typewritten in the upper right-hand corner: Your Name Chapter #s Exam # With each exercise and problem you complete, label them properly; for example, EX5-1 or PR5-2A. Do not leave a lot of white space (this means a lot of blank lines in the page or between the pages) in your answers. This will cut down on the number of pages I have to print off in order to hard copy grade your tests. This helps me in grading your work and getting your scores back in a timely fashion. When you e-mail your work, please send only ONE attachment. Do not separate the chapters out into individual attached documents.

ACCT 2101 Spring OL 2011 Page 5 Rev. 12-15-10 You MUST use MS WORD or EXCEL in order to complete your work.

VERY HELPFUL!! Some exercises and problems have templates you can use. These are denoted with a green X for an excel spreadsheet. You dont have to use them, but they are there for you. Note that not all exercises and problems have templates. These may be found at http://websites.swlearning.com/cgiwadsworth/course_products_wp.pl?fid=M20bI&flag=instructor&product_isbn_issn=978032466 3815&disciplinenumber=400 Once on the textbook web-site, find Book Resources on the left-hand side of the screen. Use the scroll-down feature and find (in red) Excel Templates Complete. Click to download Excel Templates Complete. This will be a zip file which must be downloaded and unzipped in order to view the different chapters. Class on-line discussions will happen periodically throughout the semester. Some of these discussions will occur as a result of you posting a question or comment to the bulletin board regarding a particular assignment. I will answer any question directed to me and I would like to open up the forum to any student in the class to participate likewise. Former Students feedback: I always have my students do a course reflection essay once the class is complete. Here is a sampling of academic year 2009-2010 accounting on-line students comments. Remember that these are actual comments from actual students who took this same course this past year. I didnt think I would actually enjoy taking an accounting class but I must say having the ability to learn the material on my own time made the class that much betterI think its set up very well to challenge us students, but gives us a good chance to succeed and learn. You seem to really care about how we do in the classI think these online courses take a huge amount of self-discipline in order to be successful since it is so easy to put everything off until tomorrow since we do not have class meetings to keep us on track. Well, it may be obvious that my effort in this class was sub-par. My ways of procrastination and laziness caught up with mehence the poor grades on my exams. I believe this was strictly my fault and not the fault of how the class was set upobviously I was too **** and lazy to work on the exams early and waited until the night before to do most of the work. Overall, I thought this class was fair, challenging, and hard for an on-line classI would rate this class as very effective; but would caution friends to only take the class on-line if they have plenty of timeI have learned a lot and you seem to care about the outcome of the students, unlike some. This class in particular seemed to have more work with it than others Ive taken, but that is to be expected with the complexity of this subject.

ACCT 2101 Spring OL 2011 Page 6 Rev. 12-15-10 Although the exams were somewhat time consuming, I feel that I was given more than enough time to complete each assignment. I really just hate accounting period, but I did get better this go around. Accounting is a college course that takes a lot of effort and dedication. Dr. Sullivan, you designed your course with students in mind, and it showsyou found a way to connect to your students. At times it did seem like way too much work to do when you are already tired and stressed out, but I feel like it was necessary to learn what we needed to learn from this class. Out of all the on-line classes I have taken, I definitely prefer your methods and style. I have learned that I would have fared better if I had taken this course in the classroom instead of as an on-line class. As you stated in the assignments, reading the chapters more than once is essential to completing Accounting 2101 on-lineit is very important that a student not wait until the last minute to complete the assignments. I have no desire to ever become an accountantI know that I had to reread the book several times before some of the concepts took hold in my mind. I like the encouragement that you give through your emails and the feedback about the exams. This has been a very challenging class for me. You seem genuinely concerned about the progress of your students and you also seem more than willing to help, which is more than I can say for some of the other professors that Ive had in the past. Over the last several weeks, I have had quite a challenge. Accounting I online was one of the biggest challenges I have faced in my 20 years of living. The class required reading, discussions, an essay, test, more reading and a lot of time analyzing and really thinking about the work that I was submitting.