prin. fin acct syllabus

7/21/2019 Prin. Fin Acct Syllabus

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Syllabus

Course Organization

Text and Other Materials

Accounting: Concepts and Applications, 10th edition, Albrecht, Stice,

Stice, and Swain, South-Western College Publishing, 2007.

CD Learning Tool:Introduction to Accounting: The Language of Business

andExpanded Introduction to Accounting: The Language of Business.

Hardware and Software Information for Running the

CDs

Hardware and Software Requirements (version 2.0)

Hardware:

Pentium II 300 or greater Multimedia PC

Microsoft.NET Framework 1.1 or greater Microsoft Windows Media Player 6.4 or higher (we recommend

version 9.0+ for greater functionality)

Macromedia Flash 6.0 or higher

Adobe Acrobat 5.0 or higher

Internet Explorer 5.01 or higher

Software Installation

Version 2.0 of the Accounting CDs has an automatic diagnostic and install

feature for the necessary software. Please insert a CD and click on ver-

sion 2.0. Follow the directions and install the necessary software. If you

encounter problems, please consult the technical support by clicking on

the blue technical support button on the start up screen. You may need

to perform a manual installation of certain items. Consult the technical

support for directions to accomplish this task.


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Windows 95 Users

Version 2.0 of the Accounting CDs also contains version 1.95 (the version

we have been using since 1999). Version 1.95 will be phased out over the

next few years. However, version 1.95 is the only version that will workon Windows 95. If you have Windows 95, please insert a CD and click

on the version 1.95 button.

Macintosh Support

Mac computers cannot run the accounting software in Macs native oper-

ating system. However, a product called Virtual PCTM for Mac allows

Mac users to run Windows operating systems and Windows applications

on Mac OS 9.0+ and OS X. We do NOT provide technical support for Mac

users who decide to run the accounting software in Virtual PCTM. For

more information, go to http://www.microsoft.com/mac/.

Software Plug-in For Adjustable Speeds on CD Audio/Video Presentations

The ability to control the speed of the audio and video presentations in

these CDs will be of great value to you. The 2xAV plug-in from Enounce

Inc. provides this speed control and will greatly enhance your learning

experience. Most students develop the ability to watch the lessons at two

times the normal speed (or faster) with no learning loss. That means it is

possible for you to watch an hour lecture in 30 minutes while retaining

all necessary information. You will love this feature! When you begin to

install this plug-in during the automatic install function, you will notice a

document appears. Please read this document in its entirety. This docu-

ment will explain everything you need to know about the Enounce plug-in.

Windows XP Users

Users running Windows XP and Windows Media Player 9.0 can use an

integrated VSP (variable speed playback) module built right into the

interface of the main program. This VSP module functions much like

the Enounce plug-in except that it can accelerate the audio/video to only

2 times the original speed (the Enounce plug-in can achieve 2.5 timesthe original speed). Unlike the Enounce plug-in, this module will never

time out and stop working. When you open the accounting software, you

will notice a rate box above the volume control. To increase or decrease

the rate of the lessons, simply click the up or down arrows. You can use

the Enounce plug-in and the integrated VSP module simultaneously to


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ACC 201: Principles of Financial Accounting

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achieve playback rates faster than 4 times the original speed. However,

we suggest you watch the lessons at those speeds only when reviewing

previously learned material. When viewing a lesson for the rst time,

your comprehension of the material greatly diminishes when watchingfaster than 3 times the original speed.

Lesson Quizzes and Assignments

A quiz will be given at the end of each lesson. All quizzes will be taken

online and will be in true/false and multiple-choice formats. The quizzes

are NOT open note nor open CD, meaning students may NOT use any of

the learning materials available to them when taking the quiz.

Exams and Keys to Successful Performance

Three non-comprehensive exams will be given throughout the courseas noted below.

Exam Covers Lessons:

Exam #1 Lessons 14

Exam #2 Lessons 59

Final Exam Lessons 1017

These exams are closed book/CD and closed note. They are proctored

exams, and only a basic calculator and blank scratch paper can be usedduring the exam.

Each exam may be retaken once for a fee. Retake exams are different

from the original.

In order to perform well on exams, you must not only have a solid

understanding of the course material but also be able to apply that under-

standing to actual problems. The best evidence of adequate preparation

for the exams is the ability to do the CD lesson homework problems and

textbook problems without assistance. You must understand how to do

the problems and the reasoning behind the solutions. If you are having

difculty understanding the homework problems, consider reviewing the

CD lesson problems and solution explanations a number of times. You

may also need to re-review the actual lecture materials. A basic overall

review of the course materials (by reviewing the CD Lesson Notes) will

also help you prepare for the exam. You must pass the nal exam to pass

the course.


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Syllabus

Course GradingYour grade in Accounting 201 will be based on the following activities.

Speedback Quizzes (17 total, 1% each) 17%

Midcourse Exam 1 23%



TOTAL 100%

The point cutoffs for the various grade levels will be as follows.

Grade Percentage Range

A 92100

A- 8791

B+ 8186

B 7280

B- 6171

C+ 5060

C 4049

C- 3039

D+ 2529

D 2024

D- 1019

E (fail) 09

There are nomake-up or grade improvement projects, and there is no

curving in this course. These are the nal grade breakdowns . . . period.

What should I think if I struggle in thiscourse?To be honest, experience has shown that some students seem to have a

natural talent or gift in accounting and perform well on the multiple-choice

exams with what seems to be relatively little effort. Other students struggle

but can master the course material with considerable study, review and

practice in doing the homework and sample exam problems. Finally, for

some students, the analytical thinking process associated with accounting

is a skill they seem to have been born without, and regardless of the time

and effort put into the course it just doesnt come. Even though these

students understandably become frustrated, they should not become too

discouraged. A lack of talent in accounting is not the end of the world. It


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ACC 201: Principles of Financial Accounting

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probably just means that you have a personality and will end up hiring

an accountant rather than doing it yourself. Do the best you can. Learn

as much as you can about business and do not become too concerned

about your ultimate grade. Remember, your grade in Accounting 201 hasno signicance in the eternities!

Some students express concern that they do not perform well on

multiple-choice exams. The nature of business and accounting informa-

tion makes examination through multiple-choice exams, rather than

through essay or other means, a logical testing vehicle. Experience has

shown that the multiple-choice exams for accounting do provide a fair

reection of comprehension and ability in the subject. It is true that many

students may understand basic business and accounting concepts but

have trouble when detailed information is provided and has to be orga-

nized, analyzed and used to produce a problem solution. Unfortunately,that is the nature of accounting and business information, and an exam

that eliminates those characteristics is not a fair reection of the course

content. Finally, if you are one of those students with your heart set on

a degree in business but cannot seem to overcome an accounting stum-

bling block, be comforted in the fact that most people who are hired and

become successful in business do not have an undergraduate degree in

business. Businesses are interested in people who are personable, can get

along and work well with others, and can learn on the job. Your college

degree is not the most signicant factor in determining your ultimate

success in business.

prin. fin acct syllabus

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