ACG 2021 Financial Accounting Flexi Course Kendall Campus Miami Dade College Instructor Maria C Mari CPA CMA CFrA Office Phone E mail Office hours Kendall Campus Room 6319 305 237 0341 mmari mdc edu MW 10am 1 25pm TR 11 15am Please call during office hours or email Course Description An introduction to the basic principles of financial accounting emphasizing on the accounting concepts the basis of the financial statements Course Objectives Understand the basic terminology used in accounting classification of accounts and the accounting cycle under cash and accrual basis of accounting Analyze accounting transactions and their effect on the financial position of the organization Analyze financial statements with respect to liquidity solvency and profitability Develop and implement an accounting system including the appropriate internal controls Analyze receivables as to their collect ability and record the associated transactions Apply a variety of inventory valuation methods under the periodic and perpetual systems in order to provide accurate information for the financial statements Analyze the effect of debt versus equity financing on the corporation s financial position and be able to determine the correct mix Evaluate the effect of stock transactions on the company s equity position Compute the future and present value of interest and bond principal to determine bond pricing Analyze the financial position of a company through a review of their Annual Report Discuss the ethical issues facing accountants and solve ethical problems Student Responsibilities and Conduct Academic Dishonesty as defined by the College includes but is not limited to cheating on examinations receiving help from other students unless permitted by the instructor plagiarizing submitting work from another course unless permitted by the instructor and assisting anyone doing these things Academic Dishonesty is considered to be a serious offense and may result in failing an assignment receiving an F in the course or dismissal from the College See the Students rights and Responsibilities Handbook for further information Students should make a special effort to arrive in class ON TIME It is disruptive and discourteous to the instructor and to other students If tardiness is unavoidable please come into the class and sit quietly without bothering other students Cell phones pagers or beepers should be turned off when entering the classroom Please inform those who call you that when you are in class you are unable to receive calls The College does not permit children in classrooms or labs and children are not covered by the College s liability insurance Textbook Financial and Managerial Accounting Warren Reeve 9th Edition ISBN 10 0324401884 Evaluation methods Activity Student homepage Ethics Case Studies Case Studies Chapter Problems Midterm Examinations Final Examination Chapter quizzes Description Completion of homepage introducing yourself Completion of four ethics cases Completion of two mini cases Completion of problems listed in the Student Success Guide Completion of three midterms of which one is PROCTORED Completion of PROCTORED cumulative final Completion of chapter quiz for each chapter covered Percentage of Final Grade 5 5 10 15 20 15 30 Requirements Explained Chapter Multiple Choice Quizzes Students will complete the multiple choice quizzes available at the end of every chapter in the WEBCT module These quizzes can only be taken once Students will have 1 hour to complete the quiz Midterm Students will complete three examinations over the course of the semester The first examination will cover chapters 1 thru 3 second examination will cover chapters 4 thru 6 and the last examination will cover chapters 7 8 9 and10 These examinations will be offered ONLINE at a specific time check calendar NOW The second examination will be proctored There are NO MAKEUPS for these examinations so students must make arrangements to be online at the time of the exam Review information will be posted in the course for each exam Final Students will complete a PROCTORED final examination at one of the college campuses or other site Information on testing centers and proctoring procedures are found in the Virtual College Homepage under Help and then Testing The final examination will consist of 30 multiple choice or true false covering chapters 1 thru 11 Chapter Exercises Though chapter exercises are not required students are recommended to complete the exercises Answers to all exercises are found in the content section for that chapter Ethic Case Studies Students will be given four ethics cases to review and post their answers on the Discussion Board Students are required to also answer one posting from another classmate Case Studies Students will be given two mini cases to review and post their answers on the Discussion Board Students are required to also answer one posting from another classmate Homepage Students will prepare and post an individual homepage as an introduction of themselves to other students Grading Policy Grading Policy A B C D F 90 100 80 89 70 79 60 69 Below 60 Submission policy All the work sited in this course policy should be submitted as the material is covered Final submission date for all work is December 17 2007 at Noon No excuses or late submissions will be accepted for any reason Please note the date in your calendar How to Enroll in WEBCT Creating a myWebCT Top When you create a myWebCT you are required to create a WebCT ID and password Each time you log in to myWebCT you enter your WebCT ID and password Note You can obtain the URL for the Entry Page from your school s WebCT administrator Depending on administrator settings this feature may not be available to you 1 From the Entry Page click Create The Create myWebCT screen appears 2 Follow the on screen instructions You must complete every field marked with a Required asterisk 3 Record your WebCT ID and password and store it in a safe place 4 Click Continue If the Log in to WebCT screen appears a In the WebCT ID text box enter your WebCT ID and in the Password text box enter your password b Click Log in Your myWebCT appears If the Password window appears a In the User Name text box enter your WebCT ID and in the Password text box enter your password b Click OK Your myWebCT appears What do you want to do next Logging In to myWebCT Top From the Entry Page click Log in to If the Log in to WebCT screen appears a In the WebCT ID text box enter your