SYLLABUS Accounting 203 Financial Accounting Shoreline Community College Winter Quarter 2016 Section N1: Online with class lectures provided via Tegrity. Instructor: Dan King Office Hours: Online: 8:50 am 11:20 am Tues and Thurs. Phone: (206) 546-4702 (please use email if possible) Email: dking@go.shoreline.edu Office: Room 1415 COURSE OBJECTIVES Job Order, Process and Activity Based Costing Cost Behavior and cost-volume-profit analysis Standard Costing Profit Planning, capital budgeting, decentralization issues and overhead analysis Analysis of accounting information for managerial decision-making COURSE WEB SITE CONNECT The course website is located at http://connect.mheducation.com/class/d-king-acct-203-winter-2016 REQUIRED RESOURCES McGraw-Hill Connect Plus Account: This account includes the ebook Managerial Accounting 14e Garrison, Noreen, Brewer. When you first go to the Connect site, click on REGISTER NOW to access the registration and purchase options. The Final Exam requires a broadband connected personal computer equipped with a webcam and microphone capable of running Tegrity software. The Shoreline issued go email account. All communications must be made using the Shoreline issued account. ACADEMIC HONESTY The following items are included as violations of Shoreline s Academic Honesty policy: 1. Using your completed assignments to assist others in completing their assignments 2. Receiving information from completed assignments from others 3. Submitting assignments completed by others 4. Having others assist you in completing your assignments These and all other violations of Shoreline s Academic Honesty policy will result in penalties that may include withholding of credit, lowering of grade, and/or failure (0.0) for the assignment and/or course. Matters involving academic dishonesty may be referred to Shoreline administrators for additional disciplinary action(s). Tegrity webcam recordings of the Final Exam will be reviewed for evidence of any rules violations. Violations will result in a 0.0 grade for the course. If recording audio is muted or the webcam disabled during the exam you will also received a 0.0 grade for the course. Immediately after the final exam, report by email any equipment problems beyond your control that would raise suspicions and lead a reviewer to suspect that the exam recording was intentionally compromised. Page -1 Syllabus Accounting 203
Minimum points Decimal Grade 512 0.7 525 0.8 538 0.9 551 1 564 1.1 577 1.2 590 1.3 603 1.4 616 1.5 629 1.6 642 1.7 655 1.8 668 1.9 681 2 694 2.1 705 2.2 716 2.3 727 2.4 738 2.5 749 2.6 760 2.7 771 2.8 782 2.9 793 3 804 3.1 815 3.2 826 3.3 837 3.4 848 3.5 859 3.6 870 3.7 881 3.8 892 3.9 903 4 ACHIEVEMENT POLICY There are 950 total points possible in the course. The number of points earned will be converted into your decimal grade for the course according to the table to the left. No rounding is used in this calculation. Points summary: (all of these assignments are completed on Connect) Learnsmart Modules: 20 points each x 9 = 180 points Homework: 30 points each x 9 = 270 points Final Exam: 1 = 500 points (open book, open notes) Total point possible = 950 Details all assignments are completed on Connect: Learnsmart Modules no penalty for incorrect answers, all points are earned when module is complete, no time limit, no Tegrity proctoring. Chapter Homework -worksheet assignments with 5 Check my work options for each item and 2 possible submission attempts. (The highest score achieved will be used to compute your grade when multiple attempts are used.) Homework is not timed and is not proctored using Tegrity. The Final Exam (open book, open notes) will consist of short answer and multiple choice questions over the chapters indicated. The Final Exam is timed and MUST BE RECORDED US- ING TEGRITY. ALL RECOMMENDED DUE DATES FOR COURSE ASSIGNMENTS (including the Final Exam) ARE SHOWN ON THE COURSE CAL- ENDAR PAGE 4 OF THE SYLLABUS. NO ASSIGNMENTS (including the Final Exam) WILL BE ACCEPTED AFTER 11:55 PM MARCH 19. THE RIGHT TO AMEND THIS ACHEIVEMENT POLICY SHALL REMAIN AT THE SOLE DISCRETION OF THE INSTRUCTOR Page -2 Syllabus Accounting 203
Course Assignments (all on Connect) Learnsmart Modules 20 points Chapter Homework 30 points 1 Final Exam 500 total points All assignments and exams in the course are OPEN BOOK and OPEN NOTES THIS COURSE IS SELF PACED. RECOMMENDED COM- PLETIONS DATES FOR ALL ASSIGNMENTS ARE SHOWN ON THE NEXT PAGE. THE LAST POSSIBLE DATE THAT COURSE ASSIGN- MENTS CAN BE SUBMITTED IS MARCH 19 See the 5th page of syllabus for rules for taking a Tegrity proctored exam. Review the Tegrity test proctoring get started file https://tegr.it/y/1imfu (also under the Lectures tab the Connect site). To insure that your system is ready to use Tegrity send a practice recording (don t actually start the exam...just start a Tegrity exam proctoring session). Let me know by email. I will check to confirm that the Tegrity file was received and I will respond by email to you. It is your responsibility to insure that your system will record your Final Exam using Tegrity and that your system is ready when the exam must be taken. Page -3 Syllabus Accounting 203
Course Calendar Acct 203 Winter 2016 Sun Mon Tue Wed Thu Fri Sat 1 2 Recommended completion dates for chapter assignments 3 4 5 6 7 8 9 Quarter begins 10 11 12 13 14 15 16 17 18 19 20 21 22 23 Ch 2 24 25 26 27 28 29 30 Ch 3 Sun Mon Tue Wed Thu Fri Sat Jan 31 1 2 3 4 5 6 Chapter 5 -Cost Volume Profit Ch 4 7 8 9 10 11 12 13 Chapter 7 -Activity Based Costing Ch 5 14 15 16 17 18 19 20 Chapter 10 -Standard Costing Ch 7 21 22 23 24 25 26 27 Ch 10 28 29 Ch 6&11 Sun Mon Tue Wed Thu Fri Sat 1 2 3 4 5 6 7 8 9 10 11 12 Chapter 13 -Capital Budgeting Ch 12 13 14 Last day 15 16 17 18 19 Ch 13 January Syllabus review -Course resources and planning Chapter 2 -Cost Concepts Chapter 3 -Job Order Costing Chapter 4 -Process Costing February Chapter 6 & 11 -Segments & Performance March Chapter 12 -Differential Analysis Finals week Final Exam Last possible date to submit course assignments. Page -4 Syllabus Accounting 203
Tegrity Proctoring rules: The Final Exam must be Tegrity proctored. Homework and Learnsmart modules are not proctored. No communication with others, electronic or in person, is allowed during the Tegrity proctored Final Exams. You must be alone in the room when the Exam is in process. One computer on which the Exam is being recorded is allowed. Additional computers and cell phones are prohibited. One computer screen is allowed, multiple screens are prohibited. No other web connected device of any kind is allowed including smart phones, Ipads and similar devices. You must prove you are alone and not using more than one computer or internet connected device by directing your camera to your desk top (pick up your laptop to direct built-in cameras) then to each wall in the room before you start the Connect Exam and after the Tegrity recording session has started. Muting the audio feature or setting low levels of audio for your computer during the Exam is prohibited. You must begin each Exam by recording your picture holding a valid picture ID (drivers license, passport or Shoreline CC ID). Exam is open book and open notes. You may use the computer to access ebooks and notes during the Exam. Searching the internet for solutions and accessing published solutions during the Exam is prohibited. During the Exam, accessing any tutoring and/or file sharing sites such as onlinesolutionproviders.com, coursehero.com, docstoc.com, chegg.com, etc is prohibited. Using information provided by other students involving previous Exams, quizzes or homework assignments given in this course is prohibited. In preparing Exam answers, using assistance from any other person by any means is prohibited. What to do if you have problems when you take the Tegrity proctored exams. 1. Send me an email immediately describing the problem. 2. DO NOT start the Connect Exam if you cannot get Tegrity running on your system. 3. If you have a slow down in your internet connection that causes you problems during the Exam, continue to attempt to finish the Exam if it is already started and send me an email if necessary. Failure to comply with these rules and all other violations of Shoreline s Academic Honesty policy will result in penalties that may include withholding of credit, lowering of grade, and/or failure (0.0) for the assignment and/or course. Matters involving academic dishonesty may be referred to Shoreline administrators for additional disciplinary action(s). Page -5 Syllabus Accounting 203
This course complies with following Shoreline CC policies: Grades http://intranetnew.shoreline.edu/policies/documents/6000/6260.doc Dishonesty in Academics http://intranetnew.shoreline.edu/policies/documents/5000/5033.doc Student Grievance Procedure Academic Evaluation http://intranetnew.shoreline.edu/ policies/documents/5000/5035.doc Suspended Operations http://intranetnew.shoreline.edu/policies/documents/6000/6030.doc Page -6 Syllabus Accounting 203