The Community College of Denver

Course Information
Course Title: Course Prefix, Number & Section: Credits: Course Description: Prerequisite(s)/Co-requisites: Semester and Year: Meeting Location, Times and Days: Dates: Accounting Principles I ACC 121-002 4 Introduces the study of accounting principles to give students an understanding of the theory & logic that underline procedures & practices. MAT-090 Summer 2013 South Classroom 202, 9:30-12:00 Monday and Wednesday May 28 -August 5 2013

Instructor Information
Name: Voice Mail: Fax: e-mail: Office Location: Office Hours: Professor Christine Kuglin N/A (please use email) N/A (please use email) Christine.kuglin@ccd.edu (do not use D2L email) South 201 Suite TBD

Required Course Materials (book and online supplement required)

Book: Accounting , 9th Edition, Horngren, Harrison, Oliver (ISBN-0132569051) Online Supplement: My Accounting Lab purchase with book bundle or online at myaccountinglab.com **Campus Bookstore has these required materials as a bundle <Student Value Edition book + MAL Access Code> or E-text Book & Online Supplement Combo: Includes e-text and My Accounting Lab supplement **Purchase at Pearsonmylab.com The text and online supplement can be used in both ACC 121 and ACC 122 (no additional material required for ACC 122)

Course Outcomes/Competencies
1. Describe the concepts and principles used in the accounting profession. 2. Analyze transactions in relationship to the accounting equation. 3. Record transactions in an accounting system for service and merchandising businesses. 4. Complete end-of-period work including preparing adjusting entries, financial statements, and closing entries. 5. Identify advantages and disadvantages of using both computerized and manual systems. 6. Describe the principles and practices of effective internal control systems. 7. Account for cash transactions and prepare bank reconciliations. 8. State the difference between a note and an account receivable, and demonstrate the calculation of interest on notes and record the related transactions. 9. Analyze and prepare journal entries for bad debts. 10.Assign a value to inventory using the FIFO, LIFO, and weighted average cost flow assumptions. 11.Estimate ending inventory values. 12.State the effect of inventory errors on financial statements. 13.Account for plant assets, natural resources and intangible assets. 14.Calculate and record depreciation, depletion and amortization. 15.Account for the disposal of plant assets. 16.Analyze, calculate, and journalize transactions relating to current liabilities. MyLab COURSE ID: kuglin17289

CCD Policies and Procedures

Student Code of Conduct and Academic Integrity Americans with Disabilities Act 2008 Admission to the Community College of Denver implies that you agree to respect the rights of others and observe moral and civil laws. Interference with the normal processes of education in the classroom or elsewhere on the campus will be regarded as unacceptable conduct, warranting suspension or dismissal. Complete Student Code of Conduct is at this web site: http://www.ccd.edu/ccd.nsf/html/CCD+Student+Code+of+Conduct All students who identify themselves to faculty as having a disability or suspect that they have a disability are encouraged to contact the Center for Persons with Disabilities (CPD), to be renamed the Accessibility Center (AC) in October, 2012. The CPD (AC) office is located in room 134, South Classroom Building, 1st Floor. Faculty is not obligated to provide accommodations without proper notification from the CPD (AC) Office. Students may also contact CPD (AC) staff by telephone to make an appointment for an intake at (303) 556-3300 or by email at ccd.cpd@ccd.edu. More information is available at http://www.ccd.edu/department/PersonswithDisabilities Incomplete: An "I" indicates that the course objectives are not yet fulfilled. It is the responsibility of the student to request, if needed, the assignment of an incomplete grade. The instructor's decision to authorize or not authorize an incomplete grade is final. The student must have completed 75% of the class with a C or better, and must complete the rest of the work with the same instructor. Arrangement for the completion of the course must be made with the instructor prior to the assignment of the "I" grade. This agreement must be written on a Contract for Incomplete Grade Form. The instructor may allow up to one full semester for the student to complete missing requirements. "I" grades not changed by the end of the following semester will automatically become failing grades.

Grade of Incomplete

Course Policies and Procedures

Attendance Po lic y Grading Scale Extra credit quizzes will be given most class days. If you do not attend, you will miss these points. They MAY NOT be made up. Attendance will be crucial to successfully completing this course. I will have a sign-in-sheet for each class period for record. A 90-100% Superior mastery or achievement. B 80-89% Better than average mastery or achievement. C 70-79% Acceptable mastery or achievement. D 60-69% Less than acceptable mastery or achievement. F Below 60% Fails to demonstrate achievement of course objectives. Chapter Exercises: 220 Chapter Problems: 110 Exam 1: 100 Exam 2: 100 Exam 3: 100 TOTAL POINTS 630 Up to 50 Extra Credit points can be earned through in-class quizzes and in exams **All Points Can Be Subject to change** All makeup exams must be arranged with me. I strongly advise against make-up exams. You will be able to use note cards for in-class exams. These note cards WILL NOT be allowed for make-up exams. Exams will be entered at a zero point value if not completed within the determined time frame. Please see me ASAP with any CPD accommodations concerning testing. Chapter exercises are to be completed in My Accounting Lab by the specified due date. Exercises will not be accepted late, and will be entered at a zero point value if not completed online by the due date. Problems are not to be completed in My Accounting Lab. Problems are prepared manually, and turned in on specified due dates in class If you are not able to attend class, problems may be submitted via email prior to the beginning of class for full credit. Plagiarism & cheating are grounds for failing an assignment or course and/or disciplinary action from CCD. DO NOT PLAGIARIZE. Plagiarism means copying passages directly from the text of study guide or any other source, without quotation marks and citations. It is considered cheating if a student copies an assignment or other assessment materials directly from another student. Mobile phones are not allowed as calculators during testing. DO NOT CHEAT. MyLab COURSE ID: kuglin17289

Assignment W ei gh t

Exam Makeup

Late Work

Cheating/Plagia ris m

TOPICAL OUTLINE
I. Accounting Theory and Practice II. Accounting Cycle III. Accounting for Cash IV. Accounting for Notes and Accounts Receivable V. Accounting for Inventories VI. Accounting for Plant Assets, Natural Resources and Intangible Assets VII. Accounting for Current Liabilities

MyLab COURSE ID: kuglin17289