ACG 2021 ACCOUNTING Financial Accounting COURSE SYLLABUS SPRING 2009 2 Professor Mr Hortensi CPA Email jose hortensi mdc edu Office Hours School Phone Number 305 237 5143 leave message Office B 122 Homestead Campus Before class and after class Please visit website http faculty mdc edu jhortens I HAVE AN OPEN DOOR POLICY I ENCOURAGE ALL MY STUDENTS TO SEND EMAILS STOP BY MY OFFICE OR CALL ME WHENEVER YOU NEED HELP Textbook Required Financial Managerial Accounting 9th Edition 2007 Carl S Warren James M Reeve ISBN 0324401884 Supplemental Materials Software ALEKS for Financial Accounting Accounting Tutorial will purchase online Notebook calculator and a pencil Bring your textbook to class Workbook Course Description This introductory course examines how accounting records are used to communicate the financial impact of the basic business transactions process Special emphasis is on accounting for the financing investing and operating activities of a business Topics covered include preparation of financial statements and financial statement analysis The students will obtain an understanding of the basic financial accounting concepts and principles The course will focus on explaining how accounting contributes to effective management and also explain the most important accounting procedures Examples of the topics that will be discussed in this course include Introduction to Accounting Accounting Concepts Accounting Cycle Accounting System Internal Controls A R A P Inventories Fixed Assets Intangible assets In addition the students will have the opportunity to analyze accounting transactions and understand how these transactions are reported on the different financial statements Attendance Accounting is a hands on subject and as such students are expected to attend all class sessions Attendance will be taken at the start of each class If you miss a class it is your responsibility to find out what you missed in class and any assignments that were made absences do not relieve a student from course assignments If you wish to terminate the course you should be aware that you yourself are responsible for official withdrawal from the course Failure to do so may result in your receiving a final grade of F in the course While the instructor has the option of withdrawing a student the student should not assume he she would be automatically dropped for nonattendance Grading The course grade will be based on the following scale 90 100 A 80 89 B 60 69 D Below 59 F 70 79 C The final grade will be determined as follows Grading Policy Homework ALEKS Quizzes Final Exam cumulative TOTAL 10 20 40 30 100 Tests There will be four quizzes and a FINAL EXAM The quizzes exams include theory definitions computations etc as the material in the covered chapters dictates NO MAKE UPS However if a student misses ONE OF THEM then the Final Exam can be counted twice once to replace the missed test and once as the Final Exam grade YOU MUST GET AT LEAST A 65 ON THE FINAL EXAM TO PASS THE COURSE Homework Special Projects The homework will vary from class to class but there will be some type of assignment each class including reading the chapters answering discussion questions the working of exercises and problems at the end of the chapter Since Accounting is a progressive course of study each chapter builds upon the mastery of the previous chapters material all homework must be done when assigned to achieve the full benefits of the assignment SEE GAME PLAN WEBSITE Additional Information The class will be a combination of lecture and discussion review of homework and working through selected exercises and problems Reading the chapters in advance studying and reviewing your notes will help insure success in the class I expect you to have read the material before class Be ready for participation Exams will usually begin promptly and will be followed by class Any student caught cheating will get an F Accounting Lab Students must concurrently register in the Accounting Lab since ACG 2021L is a co requisite of ACG2021 YOU MUST ACCUMULATE AT LEAST 15 HOURS IN THE LAB BY THE END OF THE SEMESTER IF YOU DON T HAVE AT LEAST 15 HRS BY THE END OF THE SEMESTER YOUR FINAL GRADE FOR ACG2021 WILL BE REDUCED BY POINT FOR EVERY HOUR THAT YOU ARE MISSING FROM THE 15 HR GOAL Ex End of semester and student X has only 9 hours in the lab student X will have 3 points 3 POINTS WILL BE DEDUCTED FROM HIS FINAL GRADE FOR ACG 20021 A print out showing your lab attendance will be given to me at the end of the semester Check with me periodically but it is your responsibility to keep track of your own hours YOUR ACG2021L GRADE WILL BE THE SAME AS YOUR ACG2021 GRADE Important Dates Last day to drop 100 refund M Jan 11Th Last day drop W W March 17th Holiday M Jan 18th M Feb 15th Last day of class F April 23rd Special Needs If you need reasonable accommodations in academic settings please see me as soon as possible so that we may make appropriate arrangements to meet your needs