Accounting 151A Online
Introduction to Accounting: Bookkeeping Concepts

INSTRUCTOR Cheryl Furbee
Fall 2008
Revised 06/20/08)
Tentative Schedule
Blackboard
Register
Log in
Homework Manager
Purchase
Use
Publisher's Website
Check Figures

WELCOME to Introduction to Accounting. This is an "online" class, designed to be presented entirely via the internet. There will be no on campus meetings, no orientation. Quizzes, assignments, etc. will all be done online. Be sure to watch the Welcome Video and read the Online Orientation; find the links on the instructor's homepage.

COURSE DESCRIPTION
This course is designed to introduce practical accounting, terminology, and the complete accounting cycle. Emphasis is placed on the preparation of accounting data starting with source documents and proceeding through journals, ledgers, and financial statements. Special journals, subsidiary ledgers, internal control, banking procedures and payroll will be discussed as they relate to service and merchandising businesses.

This is the "core" course for Cabrillo's Accounting Program; it contains the building blocks of accounting theory and procedures. It is required or recommended that students complete this course before enrolling in other accounting courses; success rates improve when students complete this course first.

TEXTBOOKS AND SUPPLIES
  1. TEXT: College Accounting, 11th Edition with Home Depot Annual Report, Chapters 1-32, Price, Haddock, and Brock, ISBN 9780073229362 (it is OK to purchase the text without the Home Depot Annual Report; however, the ISBN will be different which is OK). Texts are available from online book stores but be sure to order at least 3-4 weeks before the semester begins to ensure the text's arrival by the beginning of the semester. The first quiz is due by the third Monday of the semester; no extensions will be given. However, a copy of the text is on two-hour reserve in the Cabrillo Library. Additionally, the text is available as an e-book for a substantial savings. View the Online Text Video to learn how to purchase the e-book. Be aware, however, that the e-book is available for one semester only. The first 13 chapters of the text are used in ACCT 151A, the second half is used in ACCT 6 and ACCT 159. If you know you will not continue with the follow-up classes, you can order the text for Chapters 1-13; however, many students have used the second half for help in ACCT 1A.
  2. Optional: Study Guide and Working Papers for College Accounting, 11th edition, Chapters 1-13, Price, ISBN 0073203483. Many students have recommended the use of these working papers to improve their understanding of the concepts.
  3. The above texts can be purchased in the College Bookstore approximately two weeks before the beginning of the semester.
  4. Homework Manager. View the HWM Video for help in purchasing Homework Manager, at the McGraw-Hill Online Learning Center. The cost is $20.00.
  5. User Name and Password in the Computer Technology Center OR off-campus access to the Internet
  6. Print Card, if using the Computer Technology Center
COURSE REQUIREMENTS AND GRADING
Since each person has valuable life and vocational experiences to share, online attendance is extremely important and helps to create a more interesting and beneficial class. Many discussions will be related to the homework assignments; therefore, it is expected that students will participate in all online discussions. Participation in class discussions and sharing personal experiences greatly enhance learning.

It is expected, of course, that you will complete your own work. If it is determined that you "cheated" (as defined by generally accepted college standards in the U.S.) on any exam or assignment, you will receive zero points credit for that exam and/or assignment. You are encouraged to work together for many assignments but NOT on the exams.

Grading
 

Assignment Points Possible
Mini-Practice Sets 1 @ 75, 1 @ 125 200
Exams - 12 @ 50 (one throw-away) 600
Homework Manager 11 @ 15
165
Internet research, participation in discussion topics (approx.)
100
Total Possible Points (approx.) 1,065

Grading Scale
 

Percentage of Possible Points
Grade
90%- 100%
A
80% - 89%
B
70% - 79%
C
60% - 69%
D
Below 60%
F

It is your responsibility to officially withdraw from the class to avoid a letter grade. However, excessive absences may result in being denied access to Blackboard at the instructor's discretion. This denial does not drop you from the course, only from Blackboard. The CR/NC option is available by notifying the instructor.

Homework Problems
Accounting is a "hands on" subject. You MUST complete the homework to thoroughly understand the concepts and procedures. Believe me, I have tried to learn without doing - it doesn't work!! The process of reading, writing, and calculating helps you master the concepts and theories. Additionally, accounting builds on each chapter. You will NOT understand Chapter 8 if you don't master Chapters 1-7. The text provides exercises that are designed to be short and related to specific objectives and problems designed to be more comprehensive.

You will be required to complete most of the exercises/problems using Homework ManagerTM which is an online interactive program that grades the homework and gives immediate feedback. Links to this program are provided above as well as in Blackboard. Assignments to be completed on Homework Manager will be due on Mondays by midnight our time; 3:00 a.m. EST. They must be submitted on time to receive credit.


The recommended procedure is to complete the exercises and problems manually; forms are provided in your Study Guide and Working Papers book which is optional but recommended. Then go to Homework Manager, select the Chapter Solutions, enter your numbers and see if you are correct. When comfortable, select the Chapter Exercises. You will receive as many as six randomly selected exercises that are similar to the text exercises but the data has been changed. Each exercise if worth 1 point. Complete the exercises, see how you did, learn where you need more work. You are given three attempts to earn the maximum points. The exercises required may be different with each attempt. Then do the same with the Chapter Problems; most chapters will deliver three problems worth 3 points each. Again you have three attempts to earn maximum credit; the problems available will differ with each attempt. Each chapter is worth 15 points (6 points for the exercises, 9 points for the problems). Due to errors in the software, two points will be added to your score. This means that you can potentially earn as many as 17 points out of a possible 15. You are allowed fourteen days to complete each chapter. Requirements may change, if necessary.

Mini-Practice Sets
These are located in your text, at the end of Chapters 6 and 13. Working papers are included in your workbooks and Excel forms will be available in Blackboard, if you prefer. Practice Set 1 works with a service company; Practice Set 2 works with a merchandising company. The full accounting cycle is completed for each set for a one month period (analysis, recording, adjusting, reporting, closing). Neatness counts so please write legibly if you are completing these projects manually.. You may complete these projects using Excel (NOT Works) but you CANNOT complete them using accounting software. Be sure to save them as .xls or .xlsx files. Submit your STAPLED working papers in the same order they are presented in the workbook by putting them under my office door, in my division mail box, faxing them to 831-479-5717 (be sure you put my name on the cover sheet), or attaching your spreadsheet file to the assignment tool in Blackboard.
Exams
An exam will be given for every chapter, completed online via Blackboard. They will consist mostly of multiple-choice questions but may include matching, terminology, problem solving, computations, journalizing, creation of statements, etc. You will be given a 5-day "window of opportunity" to take the exams. This window will open on Thursdays at 12:01 a.m. and close on Mondays at 11:59 p.m. unless otherwise stated. Your lowest exam will be "thrown-out". However, if you complete all the exams, your lowest score will be calculated as extra credit. No make-ups will be given for late exams; if you miss an exam, it will be considered your throw-out..
Computer Assignments and Communication

Enrollment in the course automatically gives you access to Blackboard which is housed on a Cabrillo server. Blackboard Learning System is a class management system that will be used for exams, communication, internet assignments, discussions, and questions . You should check this site at LEAST 3-4 times/week. Instructions for registering are on the log-on site. You must have your Student ID number to register. You may use computers in the Computer Technology Center (room 1400), the Library, or an off-campus computer. It is your responsibility to access Blackboard frequently and participate in the discussion topics and/or assignments. If you have problems logging onto Blackboard, be sure that you have enabled cookies and pop-ups on your computer. Past problems have generally been caused by tight security systems installed on your computer.

Research Assignments
Internet research topics and supplementary assignments will be made and will be available on Blackboard. All these assignments are date driven, No make up is available.
Disabilities/Special Needs
As required by the Americans with Disabilities Act (ADA), accommodations are provided to ensure equal opportunity for students with verified disabilities. If you have a disability that requires accommodations for this class, please contact the Learning Skills Program at 479-6220 (for students with learning disabilities and attention deficit disorder) or Disabled Student Services at 479-6379, to make arrangements as soon as possible.