acct 2301-03 fall 2020 (hyflex course) principles of ......critical thinking business integration...

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ACCT 2301-03 Fall 2020 (HyFlex Course) Principles of Financial Accounting (Principles of Accounting I)

Professor: David W Clark, MPA, CPA

Class Days/Times/Location or Other Format: Tue / Thurs 9:30am – 10:45pm; Classroom CC201 Office Location: Classroom Center (CC) 222J Office Hours (CST): Tue 7:45-9:30; 10:45-11:30 & 2:00-3:30; Thurs 7:45-9:30; 10:45-11:30 & 1:00-3:30 Office Phone: (806) 651-2996 Email: Please email me through the course email inside WT Class Social Media: Keep up with the latest happenings of your COB on Facebook and Twitter, connect with us on LinkedIn, and check out COB videos on YouTube.

Terms of Use A student's continued enrollment in this course signifies acknowledgment of and agreement with the statements, disclaimers, policies, and procedures outlined within this syllabus and elsewhere in the WTClass environment. This Syllabus is a dynamic document. Elements of the course structure (e.g., dates and topics covered, but not policies) may be changed at the discretion of the professor.

WTAMU Paul and Virginia Engler College of Business Mission Statement The mission of the Paul and Virginia Engler College of Business is to provide high quality undergraduate and graduate business education with a global perspective and ethical awareness. We accomplish this through emphasis on excellence in teaching, which is strengthened by faculty scholarship and supported by professional service. Learning Objectives of the WTAMU Paul and Virginia Engler College of Business Programs The Paul and Virginia Engler College of Business (COB) at West Texas A&M University (WTAMU) seeks to prepare students in the Bachelor of Business Administration (BBA), Master of Business Administration (MBA), Master of Professional Accounting (MPA), Master of Science in Computer Information Systems and Business Analytics (MSCISBA) and the Master of Science Finance and Economics (MSFE) degree programs for careers in business and to foster their professional growth

and advancement via key learning goals and objectives. The learning objectives of the Paul and Virginia Engler College of Business are as follows:

Leadership

Communication

Critical Thinking

Business Integration

Core Business Knowledge

Global Business Environment

Business Ethics and Corporate Governance

http://wtamu.edu/cob

https://www.facebook.com/WTAMUCOB/

https://twitter.com/wtamu_cob

https://www.linkedin.com/edu/school?id=50015&trk=edu-ca-head-title

https://www.youtube.com/channel/UCENCoEEcsLJvyWaMjonwFuQ

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COVID-19 Course HyFlex Policy Statement The following Hyflex Course Policies will be observed for the course in order to accommodate students for appropriate social distancing during the COVID-19 pandemic:

1.) The class will be divided into two groups (A & B) by the student’s last name as reflected on the roster.

2.) Group A will be assigned to come on campus to attend in-class meetings on Tuesday and Group B to attend in-

class meetings on Thursday. Every other seat will be blocked for in-class attendance.

3.) On the days that students are assigned to not attend class in-person, they will be able to attend a live virtual

zoom session of the class lecture. Additionally, each in-class lecture will be recorded and posted to the course

Blackboard folder in order for the group that is not assigned to attend in-person that day to have access to the

recorded lecture. All class handouts will also be posted in the Blackboard course folder for students to utilize

and follow along with the lecture.

4.) Students will be allowed to switch groups as opportunity presents. Students must submit their request to the

instructor via course email. In order to provide equity, such requests will then be matched up with offsetting

requests from the other group on a first come basis. Students may not switch groups on their own accord – all

change requests must go through the instructor and are not guaranteed.

5.) Students may opt to go fully on-line for this course section for the semester. All lecture videos and course

materials will be posted in the Blackboard course folder. These requests must be submitted via email to the

instructor.

6.) All graded course assignments including the chapter homework and chapter quizzes will be delivered and

turned-in on-line.

7.) All scheduled exams will be delivered on-line for both Group A and B.

8.) All students must wear appropriate face coverings while attending an in-class meeting. Students not abiding by

this University policy will be asked to leave the room.

9.) Students experiencing any illness symptoms should not come to class, but should plan to utilize the on-line

learning option during any such period of time.

10.) Additional modifications may be implemented during the semester as determined by the instructor in order to

provide safety for the students while attempting to enrich the learning experience.

COVID-19 University Requirements Statement Concerning Face Coverings Beginning July 1, 2020 unless a health-related exception exists, wearing a face covering is required for all individuals (faculty, staff, students, and visitors) on the campus of West Texas A&M University and campus facilities in the following areas: • Indoor public areas on campus, including all non-private office or residential spaces, such as lobbies, restrooms, common spaces in residence halls, conference rooms, break rooms, elevators, and related campus community areas; and • Outdoor spaces where six feet or more of physical distancing is challenging to maintain reliably. Students will be required to wear a face covering in all classrooms and teaching/research laboratories; however, faculty will not be required to wear face coverings in explicit learning spaces to facilitate clear instruction.

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Current Faculty Senate Statement: The WT Faculty Senate places the highest priority on the health and safety of our university’s students, faculty, and staff. In cooperation and consultation with Academic Affairs and Dean's Council, Faculty Senate strongly supports that everyone in the WTAMU campus community abide by the provisions, both present and future, set out by system and university administration to maintain health and safety during the COVID-19 pandemic. Further, Faculty Senate calls upon WT faculty to set an example for others by consistently and correctly wearing masks or face coverings while on campus, or at WT-sponsored events, as well as maintain at least six feet of physical distance. Course Description

Principles of Financial Accounting is designed to help give the student a strong foundation and a solid understanding of the basic accounting principles and procedures that are essential for success in the business world, in the accounting profession, and in future courses.

Principles of Financial Accounting addresses financial accounting concepts of sole proprietorships including the accounting cycle from the collection and analyzing of accounting data to the preparation of the financial statements. The course will introduce the concepts of Generally Accepted Accounting Principles (GAAP), the accounting cycle, the adjusting process, internal control, and basic elements of the financial statements. Catalogue description: Completing an accounting cycle for sole proprietorships, both service and retailer; analyzing balance sheet items – cash, receivables, inventory, long-term assets and current liabilities; accounting for partnership equity. Course Objectives

At the conclusion of the course, students are expected to demonstrate knowledge of:

1. The elements of the accounting equation and basic facets of double-entry accounting. 2. The financial statements and their purpose 3. How to account for cash and prepare a bank reconciliation 4. How to account for various types of receivables and payables. 5. How to account for routine inventory issues. 6. Accounting issues related to long-term operational assets, including their acquisition, use and

disposition. 7. Accounting issues related to Payroll.

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Map from COB Learning Objectives to Specific Course Objectives COB Learning Objective:

Leadership

Students are given opportunities to develop and demonstrate

leadership through various group activities during class. Specific

outcomes include the ability to listen, to manage, to relate to the

group, to come to a group consensus, and to understand and adapt to

change.

Maps to all Course Objectives 1- 7

COB Learning Objective:

Communication

Students will be given instruction in and opportunities to demonstrate

competency in communications related to the preparation of basic

financial statements related to the concepts of financial accounting.

Maps to Course Objective 2


Critical Thinking


competency in critical thinking and analyzing business situations.

Explicit learning outcomes are to: (1) Understand the elements of the

accounting equation and basic facets of double-entry accounting; (2)

Understand the financial statements and their purpose; (3) Know how

to account for cash and prepare a bank reconciliation; (4) Know how

to account for various types of receivables and payables; (5) Know

how to account for routine inventory issues; (6) Understand

accounting issues related to long-term operational assets, including

their acquisition, use and disposition (7) Understand accounting

issues related to Payroll.



Business Integration

Students are encouraged to demonstrate the capacity to integrate

quantitative and qualitative techniques to analyze the accounting data

of business organizations. Students will demonstrate the capacity to

apply basic accounting concepts to business organizations.

Maps to all Course Objectives 1 - 7


Core Business Knowledge


competency in functional business knowledge in basic accounting.

Explicit learning outcomes are to: (1) Understand the elements of the

accounting equation and basic facets of double-entry accounting; (2)

Understand the financial statements and their purpose; (3) Know how

to account for cash and prepare a bank reconciliation; (4) Know how

to account for various types of receivables and payables; (5) Know

how to account for routine inventory issues; (6) Understand

accounting issues related to long-term operational assets, including

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their acquisition, use and disposition (7) Understand accounting

issues related to Payroll.

Development of core business knowledge is initiated with the

instructor’s presentation of each topic. The student’s comprehension

is reinforced by reading the assigned chapter of the textbook and

completing related assignments.

By completing assignments, students are given opportunities to apply

their understanding of accounting concepts.



Global Business

Environment

The global business environment is not a specific objective of this

introductory course; however, the diverse faculty and student

populations within the College of Business provide opportunities for

fostering global awareness.


Business Ethics and

Corporate Governance

Throughout the course are discussions of ethical considerations in the

profession of accountancy. Professional standards require

accountants to behave with integrity, to set the bar higher than

technical adherence to rules, regulations, and laws. While companies

establish internal controls and adopt procedures and policies to

address various situations, an ethical environment relies both on

management’s and employees’ ethical codes.

Maps to all Course Objectives 1-7

Course Materials (Text, calculator, etc.)

Textbook: Accounting, 27th edition: Warren, Reeve, & Duchac with CengageNOWv2 course access code. The ISBN # for just the textbook is 978-1-337-27209-4. The WT Bookstore has a couple of options on acquiring a loose-leaf textbook bundled with an access code or just an access code to CengageNOWv2 that comes with an eBook (these will have different ISBN #’s for their respective bundle). You can also purchase directly from the publisher with several different options including an unlimited semester access code that you can use in conjunction with other classes. Make sure to register through the course links I provide in our specific course. I will post links inside the course to CengageNow for purchase options mentioned above.

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Publisher Site: CengageNOWv2 is an on-line site where all homework and quizzes will be completed, and where you have access to various resources, including an electronic version of the textbook. You will need to purchase an on-line access code with your textbook in order to use the CengageNOW site for the semester assignments. Registration instructions will be posted inside the course in WTClass.

Other: A basic calculator will be needed for this course. Microsoft Office: Word, Excel and Power Point will be needed for this class.

Course Grading Policies

Four exams and a comprehensive final exam will be given. Out of these five exams, the lowest score will be dropped, and therefore, the highest four exam scores will count towards your final semester grade. Each exam is worth 100 points. Other assignment points are included in the table below:

Exam scores (4 highest scores @ 100 pts each) 400 points

Weekly homework assignments in CengageNOW (10 pts each ) 100 points

Weekly chapter quizzes in CengageNOW (10 pts each ) 100 points

Total 600 points

The grading scale is as follows: A 90 – 100% 540 – 600 points B 80 – 89 % 480 – 539 points C 70 – 79 % 420 – 479 points D 60 – 69 % 360 – 419 points F less than 60% below 360 points Students who will miss an exam due to University sponsored activities must make advance arrangements to take the exam. Attendance will be taken at each class meeting. You cannot participate in or benefit from class if you are not present. Attendance and participation may be a deciding factor, either positively or negatively, if your course average is borderline between two letter grades (example 79.5). If an unavoidable problem arises during the semester that inhibits your performance in the course you should contact me as soon as possible to discuss.

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Preparation and Coursework

The leading cause of failure in accounting courses is the lack of attendance and preparation. In order to get the maximum benefit from class, you should read the chapter prior to class. Homework is assigned in order for you to practice the concepts learned from your reading and from the class lecture. Students who do not read the chapter and work the assigned homework rarely do well in the course. Should it become apparent that a majority of students are coming to class unprepared, I may give an unannounced quiz based on the reading assigned for that class period. The publisher’s website contains several learning tools such as eLectures and animated examples. Please take advantage of these valuable resources as you work through the material. Homework assignments will be made each week throughout the semester along with Chapter quizzes. The assignments will be due as posted on the CengageNow website ( I have also posted a schedule in WTClass). Homework will be completed and graded on the CengageNow website and will count as part of this class grade as outlined above. Chapter quizzes will be completed and graded on the CengageNow website and will count as part of this class grade as outlined above. No late homework assignments or quizzes will be accepted unless associated with an excused absence or other approved hardship.

Each student’s preparation for class is essential to a successful outcome.

Assigned Reading - Students should read the assigned chapter of the textbook and be prepared to take notes in class and complete any related in-class exercises. See Class Schedule in WT Class.

Pre-Quizzes, Study Plans, Homework, and Chapter Quizzes provide opportunities to apply concepts covered in assigned reading and in class. All homework and quizzes assigned are to be completed in CengageNOW. Students may take each homework assignment an unlimited number of times until the due date. Chapter Quizzes will be given at the end of each chapter and may be attempted twice with the highest attempt’s grade posted. Failure to complete these assignments will limit a student’s opportunities to learn and will impact the final course grade. Due dates are as posted in CengageNOW

Pop (Unannounced) Tests may be given occasionally. These will cover assigned reading and/or material covered in previous classes.

In-Class Handouts and Exercises are used to assess and enhance the student’s understanding of assigned reading and homework.

Exams (4) will be based on assigned reading, homework, quizzes, class notes, in-class exercises, and other handouts. Exam questions will be in the form of multiple choice, true-false, journal entries, and / or problems. See Class Schedule for exam dates. These tentative dates are subject to change. All exams will be given on-line.

Comprehensive Final will be offered on-line and is optional to replace a low exam score if a student has not missed an exam.

Course Assignment, Examination, and or Project Policies

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In order to succeed in this class, you should attend all or most of the classes and/or review the videos as assigned by group. Proper preparation means that you carefully read the chapter. Homework and chapter quizzes will have due dates after the lecture on each chapter. Assigned homework problems are posted on the CengageNow Website along with their associated due dates.

Unless specific instructions allow collaboration, all assignments are to be completed INDIVIDUALLY and by the student enrolled in the course. It is totally unacceptable to represent as your work any assignment, question, exercise, or problem that is done by someone else. It is equally unacceptable to copy from anyone or any source any assignment, question, exercise, or problem, or to allow yours to be copied by anyone else. While it is impossible to control, prevent, or detect all abuses, be assured that if you cheat, you are cheating yourself, your classmates, and your future employer.

Course Teaching Methods This course will be delivered as a hyflex course with a combination of in-class lecture and on-line video recorded lectures as assigned by groups (see hyflex policy outlined above). Class attendance and participation will help students in mastering the concepts that will be applied in the course assignments. Students will work through assignments such as chapter readings, pre-quizzes, study plans, in-class problems, homework, and chapter quizzes. The Assignments and other on-line resources assist students in understanding and applying accounting concepts.

All assignments (except exams) will be completed in CengageNOW. To get started, log in to CengageNOW through the course link. Beginning with Chapter 1, read the chapter, open the "Study Plan." This contains a pre-quiz; for every chapter, depending on how well you do on the pre-quiz, you will receive a study plan. Work through the study plan and complete the homework and chapter quiz for each chapter. The study plan contains eLectures and “show me” animated examples, as well as the entire textbook in electronic form. The homework and quiz will be used for a grade each week. The study plan is optional for your to use as a study tool. By following the chapter assignment plan on the Class Schedule, you will be well-prepared for each week. See the due dates posted within CengageNOW for the last date and time that each assignment will be due. NOTE: This is not a self-paced course, there are specific due dates.

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Course Topics - Tentative Calendar

Course Schedule Fall 2020 Hyflex Schedule Note:

Accounting 2301-03 Tue / Thurs 9:30am - 10:45pm Due dates for Homework and quizzes are posted in CengageNow.

Note: This schedule is subject to change.

Group A - Tuesdays In-Class Group B - Thursdays In-Class

Date(s) Material Covered Assignments

Aug 25 Introduction & Review - Group A In-class Get signed up on CengageNow on-line

Aug 27 Introduction & Review - Group B In-class Get signed up on CengageNow on-line

Sept 1 Chapter 1 Lecture #1 - Group A In-class Read Chapter 1 Prior to Lecture; Homework as assigned on Cengage

Sept 3 Chapter 1 Lecture #2 - Group B In-class Read Chapter 1 Prior to Lecture; Homework as assigned on Cengage





Sept 18 thru Sept 22 On-line Exam Review Video - Groups A & B Groups A & B on-line Exam # 1 Review

Sept 18 thru Sept 22 On-line Exam #1 (Chapters 1, 2, & 3) - Groups A & B Exam will be posted in WT Class (BlackBoard)



Oct 1 Chapter 6 Lecture #1 - Group B In-class Read Chapter 6 Prior to Lecture; Homework as assigned on Cengage

Oct 6 Chapter 6 Lecture #2 - Group A In-class Read Chapter 6 Prior to Lecture; Homework as assigned on Cengage



Oct 15 thru Oct 20 On-line Exam Review Video - Groups A & B Groups A & B on-line Exam # 2 Review

Oct 15 thru Oct 20 On-line Exam #2 (Chapters 4, 6, & 7) - Groups A & B Exam will be posted in WT Class (BlackBoard)




Oct 30 Last Day to Drop / Withdraw from Course

Nov 3 Chapter 9 Lecture #2 - Group A In-class Read Chapter 9 Prior to Lecture; Homework as assigned on Cengage

Nov 5 thru Nov 9 On-line Exam Review Video - Groups A & B Groups A & B on-line Exam # 3 Review

Nov 5 thru Nov 9 On-line Exam #3 (Chapters 8 & 9) - Groups A & B Exam will be posted in WT Class (BlackBoard)


Nov 12 Chapter 10 Lecture #2 - Group B In-class Read Chapter 10 Prior to Lecture; Homework as assigned on Cengage


Nov 19 Chapter 11 Lecture #2 - Group B In-class Read Chapter 11 Prior to Lecture; Homework as assigned on Cengage

Nov 24 thru Dec 3 On-line Exam Review Video - Groups A & B Groups A & B on-line Exam # 4 Review

Nov 25 thru Nov 27 Thanksgiving Holiday - No Class

Nov 30 thru Dec 3 On-line Exam #4 (Chapters 10 & 11) - Groups A & B Exam will be posted in WT Class (BlackBoard)

Dec 5 thru Dec 8 Optional On-line Comprehensive Final Exam - Groups A & B Exam will be posted in WT Class (BlackBoard)

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Additional Course Policies For emails, please use WTClass e-mail, not your gmail, hotmail, etc. as I will not know what section you are in

if you do not use WTClass e-mail for our specific course.

Stay on schedule - every assignment has a final due date. Do not wait for the last minute to complete your

assignments! Odd things happen in cyberspace: emails get lost, servers disconnect temporarily, logins are

impossible, etc., therefore allow time to accommodate technical difficulties in submitting work or taking a test

or quiz. Back up every piece or work you do on your computer or disk drive.

Netiquette:

Netiquette is basically using good manners in cyberspace. Since most of the communication over the net is by

way of text, be sure your written words are not offensive to the receiver.

Remember email is a document, and can be read by others than the intended audience.

Flaming, or making personal attacks on a person, is also unacceptable.

Whether you are in a chat room, writing an email or posting to a discussion area, remember to use proper

etiquette in consideration of others. If you would like to read more on the subject of netiquette, use these links:

http://www.iwillfollow.com/email.htm

http://www.albion.com/netiquette/corerules.html

Technology support:

WTClass Black Board support - IT Service Center (ITSC) by calling 806-651-4357 (HELP) or by emailing

[email protected].

The ITSC help desk is open to assist students who need technical support with WTClass. Check the ITSC page

for current hours. The ITSC is located in the Hastings Electronic Learning Center (HELC).

Other Resources: There are several free supplemental resources for this class:

Individual tutoring through Educational Services (CC 106 – 651-2995).

Open Access Accounting and Finance lab / tutoring – schedule will be distributed.

The website provided through your textbook. It contains a lot of information and helpful study

information:

http://www.iwillfollow.com/email.htm

http://www.albion.com/netiquette/corerules.html

mailto:[email protected]

http://www.wtamu.edu/informationtechnology/information-technology-service-center.aspx

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WTAMU Paul and Virginia Engler COB Student Code of Ethics Each student enrolled in COB courses accepts personal responsibility to uphold and defend academic integrity and to promote an atmosphere in which all individuals may flourish. The COB Student Code of Ethics strives to set a standard of honest behavior that reflects well on students, the COB and West Texas A&M University. All students enrolled in courses are expected to follow the explicit behaviors detailed in the Code of Ethics. Code of Ethics

Do not use notes, texts, solution manuals, or other aids for a quiz or exam without instructor authorization.

Do not copy the work of others and/or allow others to view your answers or copy your work during a quiz, exam, or on homework assignments.

Do not allow other parties to assist in the completion of your quiz, exam, homework, paper, or project when not permitted.

Do not work with other students on projects or assignments without authorization from the course instructor.

Properly cite and specifically credit the source of text, graphic, and web materials in papers, projects, or other assignments.

Do not forge the signature of an instructor, advisor, dean, or another student.

Provide truthful information for class absences when asking faculty for excused absences or for a make-up for a quiz, exam, or homework.

Provide truthful information on your resume including work history, academic performance, leadership activities, and membership in student organizations.

Respect the property, personal rights, and learning environment of all members of the academic community. This includes posting, sharing, and otherwise distributing the course materials outside of this course without expressed permission of the faculty, college, university, or system.

Live up to the highest ethical standards in all academic and professional endeavors.

Students violating the Student Code of Ethics will be reported to the Dean’s office and are subject to penalties described in the West Texas A&M University Code of Student Life, which may include suspension from the University. In addition, a violator of the Student Code of Ethics may become ineligible for participation in student organizations sponsored by the COB and for recognition for College academic honors, awards, and scholarships. COB Student Resources Link The COB has developed a Student Resources repository (e.g., APA writing style information, business core reviews, facilities, and other helpful supplements), which can be found on the COB Website. Additionally, WTAMU has developed an Academic Study Skills information site to assist students (e.g., study habits, supplemental instruction, tutoring, writing and math skills), which can be found on the WTAMU Website. For WTAMU Writing Center information (for students needing writing assistance, guidance, and feedback), please visit their website.

http://www.wtamu.edu/academics/college-business-facilities-and-resources.aspx

http://www.wtamu.edu/student-support/academic-study-skills.aspx

http://www.wtamu.edu/academics/writing-center.aspx

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COB Communications Component The Paul and Virginia Engler College of Business Communication Component requires students to demonstrate knowledge of communication skills. The COB communications component is a requirement in the following courses: ACCT 4373 (Accounting Communications), BUSI 1304 (Business Communication), BUSI 3320 (Digital Collaboration and Communication), BUSI 4333 (Cross-Cultural Issues in Business Communications), BUSI 4350 (Current Issues in Management Communications), BUSI 4375 (Healthcare Communication), BUSI 4380 (Conflict Resolution and Negotiation), BUSI 4382 (Emerging Media Law), CIDM 3320 (Digital Collaboration and Communication), ECON 4370 (Economics of Health Care), FIN 3350 (Personal Financial Planning), FIN 4320 (Investments), FIN 4321 (Portfolio Theory), MGT 3335 (Organizational Behavior), MGT 4380 (Conflict Resolution and Negotiation), or MKT 3342 (Consumer Behavior). Student Travel Opportunities In multiple business courses, there may be opportunities for student travel supplemented by student fees. If you have an interest in such opportunities as they become available, please notify a faculty member. Dropping/Repeating the Course Should a student decide to drop the course, it is the student’s responsibility to be aware of the final drop dates and adhere to the WTAMU Add/Drop policy. Any student participating in the course after the WTAMU posted drop date will be considered active and a grade will be administered at the end of the course for that student. Students are charged a fee for any course attempted for a third or subsequent time at WTAMU other than a non-degree credit developmental course or exempted courses. Scholastic Dishonesty It is the responsibility of students and instructors to help maintain scholastic integrity at the University by refusing to participate in or tolerate scholastic dishonesty. Commission of any of the following acts shall constitute scholastic dishonesty. This listing is not exclusive of any other acts that may reasonably be said to constitute scholastic dishonesty: acquiring or providing information for any assigned work or examination from any unauthorized source; informing any person or persons of the contents of any examination prior to the time the examination is given in subsequent sections of the course or as a makeup; plagiarism; submission of a paper or project that is substantially the same for two courses unless expressly authorized by the instructor to do so; submission of a paper or project prepared by another student as your own. You are responsible for being familiar with the University's Academic Integrity Code, as well as the COB Student Code of Ethics listed in this document. Academic Integrity All work must be completed individually unless otherwise stated. Commission of any of the following acts shall constitute scholastic dishonesty: acquiring or providing information for any assigned work or examination from any unauthorized source; informing any person or persons of the contents of any examination prior to the time the exam is given in any subsequent sections of the course or as a makeup; plagiarism; submission of a paper or project that is substantially the same for two courses unless expressly authorized by the instructor to do so. For more information, see the Code of Student Life.

https://www.wtamu.edu/webres/File/Student%20Life/Code-of-Student-Life.pdf

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Viewpoints/External Websites Disclaimer The views expressed in this document, web-based course materials, and/or classroom presentations and discussions are those of the professor and do not necessarily represent the views of West Texas A&M University, its faculty and staff, or its students. Views expressed by students are likewise those of the person making such statements. It is understood and expected that each individual within this course will respect and allow individual difference of opinion. Neither the professor, the COB, nor WTAMU are responsible for the content of external websites discussed in the classroom and/or linked to via online course materials, emails, message boards, or other means. Referred websites are for illustrative purposes only, and are neither warranted nor endorsed by the professor, COB, or WTAMU. Web pages change frequently, as does domain name ownership. While every effort is made to ensure proper referencing, it is possible that students may on occasion find materials to be objectionable for reasons beyond our control. Acceptable Student Behavior Classroom behavior should not interfere with the instructor’s ability to conduct the class or the ability of other students to learn from the instructional program (Code of Student Life). Unacceptable or disruptive behavior will not be tolerated. Students engaging in unacceptable behavior may be instructed to leave the classroom. Inappropriate behavior may result in disciplinary action or referral to the University’s Behavioral Intervention Team. This prohibition applies to all instructional forums, including electronic, classroom, labs, discussion groups, field trips, etc. Technology Requirements All technological requirements for the successful completion of this course are the responsibility of the student, including access to a working computer and/or to a device with secure broadband Internet connection, data storage and retrieval, and state-of-the-art security. The student is responsible for all technological problems not related to WTAMU, including but not limited to equipment failures, power outages, and internet breakdowns. Furthermore, students are responsible for all necessary technical and operational skills for completing this course, and for being familiar with WTClass (the Blackboard Learning Management System) both in a general sense and in a specific sense as pertaining to this course and any materials stored within. The professor is not responsible for any technical matters related to WTClass. Students must contact the IT Service Center at 806-651-4357 or [email protected] if they have problems accessing and/or using the WTClass environment. Students are also encouraged to consult the Student Technology Support Portal at students.wtamu.edu for help with WTClass. Physical or Educational Access - ADA Statement West Texas A&M University seeks to provide reasonable accommodations for all qualified persons with disabilities. This University will adhere to all applicable federal, state, and local laws, regulations, and guidelines with respect to providing reasonable accommodations as required to afford equal educational opportunity. It is the student's responsibility to register with Student Disability Services (SDS) and to contact faculty members in a timely fashion to arrange for suitable accommodations. Contact Information: Student Success Center, CC 106; phone 806-651-2335.

http://www.wtamu.edu/disability

http://www.wtamu.edu/disability

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Title IX Statement West Texas A&M University is committed to providing a learning, working, and living environment that promotes personal integrity, civility, and mutual respect in an environment free of sexual misconduct and discrimination. Title IX makes it clear that violence and harassment based on sex and gender are Civil Rights offenses subject to the same kinds of accountability and the same kinds of support applied to offenses against other protected categories such as race, national origin, etc. Harassment is not acceptable. If you or someone you know has been harassed or assaulted, you can find the appropriate resources

here:

WTAMU Title IX Coordinator- [email protected] or call 806.651.3199

WTAMU Counseling Services – Classroom Center 116, or call 806.651.2340

WTAMU Police Department – 806.651.2300, or dial 911

24-hour Crisis Hotline – 800.273.8255, or 806.359.6699, or 800.692.4039

Visit the Notalone website For more information, see the Code of Student Life.

WT Attendance Policy for Core Curriculum Classes For the purposes of learning assessment and strategic planning, all students enrolled in Core Curriculum or developmental courses at West Texas A&M University must swipe their Buff Gold cards through the card reader installed in the classroom/lab for each class/lab meeting. Evacuation Statement If you receive notice to evacuate the building, please evacuate promptly but in an orderly manner. Evacuation routes are posted in various locations indicating all exits, outside assemble area, location of fire extinguishers, fire alarm pull stations and emergency telephone numbers (651.5000 or 911). In the event an evacuation is necessary; evacuate immediately do not use elevators; take all personal belongings with you; report to outside assembly area and wait for further information; students needing assistance in the evacuation process should bring this to the attention of the instructor at the beginning of the semester.

mailto:[email protected]

https://notalone.gov/

http://www.wtamu.edu/webres/File/Student%20Life/Code-of-Student-Life.pdf

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Copyright All original content in this document, all web-based course materials (be they text, audio, and/or video), and/or classroom presentations are subject to copyright provisions. No distribution without the express written consent of the author. Students are prohibited from selling (or being paid for taking) notes during this course to or by any person or commercial firm without the express written permission of the professor.

* Syllabus template approved by COB Curriculum Committee July 2020. Annual review of the syllabus is a formal part of the COB continuous improvement process.

acct 2301-03 fall 2020 (hyflex course) principles of ......critical thinking business integration...

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