1. Mt. San Jacinto College
Distance Education Addendum
Submitted by: David Candelaria Effective Term: Fall 2007
Dept: Business Course Number: ACCT 124
Course Title: FINANCIAL ACCOUNTING-PRINCIPLES OF ACCOUNTING I
 Please place an X in one of the gray boxes.  X
Hybrid Only Both Fully Online and Hybrid Online
The course has online components and regularly scheduled face The course has no required face to face meetings.
to face meetings
Please describe how this hybrid class will meet face-to-face in Fully Online Delivery Requirements:
the box below: • Students must be notified via the college schedule of
classes and the syllabus for the class, if proctored tests
are required for this course.
• Any planned face-to-face meetings, such as an
orientation or study session, must be optional.
• The MSJC Curriculum Committee requires the use of
asynchronous discussion as a component of every fully
• Accommodations regarding disabled student
accessibility to online content must be made as
prescribed in the Distance Education Guidelines
regarding Section 508, as published by the California
Community College Chancellor’s office.
Course Outline: The two methods that significantly change when teaching a course online are methods
of instruction and methods of evaluation. Please describe how these methods will be adapted for online
Methods of Instruction: Copy your Methods of Instruction from the course outline into the left side of the table below. Specify
any adaptations in instructional methodology resulting from offering this course in the distance learning mode you have selected
(online or hybrid), as opposed to the face-to-face mode assumed by the current course outline. Examples of online methods of
instruction: Course management system (CMS) discussion boards; instructor developed web lectures; converted power point
presentations; digital video clips; graphics (digital charts, diagrams, photos, images, annotated screen shots); digital animations; web
quests; online reference resources; chat; email; publisher prepared online materials; course cartridge materials; CD/DVD support
materials; instructor web site; online library resources; text book supplements.
Methods of Instruction Online Adaptation
Example: Lecture and Discussion will be used to analyze and Example: Lecture will be accomplished using instructor prepared
synthesize major trends in twentieth century history. web based lectures and links to appropriate reference sites and
historical web sites. Discussions will take place using the course
management system discussion board in both group and whole
1. Lecture and demonstration will be used 1. Lecture and demonstration will be accomplished
where students will follow along with using instructor prepared web based lectures and
lecturer in solving problems and links to appropriate reference sites. Publisher
implementing procedures covered in prepared online materials including Power Point
course objectives. presentations are also available to enhance
demonstration and learning. Discussions will take
place using the course management system
2. Teams will be formed to discuss textbook discussion board.
2. Mt. San Jacinto College
Distance Education Addendum
concepts and work cooperatively in 2. Teamwork will be accomplished through the use of
applying concepts to the solution of discussion boards and email. The students will be
assigned problems, linking competencies able to access each other, as well as the instructor,
to simulated business transactions, and via discussion boards and email to complete
generally accepted accounting practices solutions to assigned problems. These solutions
covered in course objectives. will be submitted electronically to the instructor
via the course management system.
3. Essay questions and written reports will
be used to explore special topics such as 3. Essay questions and written reports will be used to
case studies, ethical issues, cultural explore special topics such as case studies, ethical
implications of accounting practices for issues, cultural implications of accounting
accounting professionals, and uses and practices for accounting professionals, and uses
purposes for financial statement analysis. and purposes for financial statement analysis. The
student will be able to use online reference
resources, among other things, to research a given
topic. Reports will be submitted to the instructor
electronically via the course management system.
4. Comprehensive problems and/or practice
sets will be used to apply textbook 4. Comprehensive problems and/or practice sets will
concepts in completing the accounting be submitted via the course management system.
cycle and producing financial statements
for a simulated business entity.
3. Mt. San Jacinto College
Distance Education Addendum
Methods of Evaluation: Copy your methods of evaluation from the course outline into the left side of the table below and
describe how the evaluation methods in the course outline will be adapted for use in the online environment. Examples of online
methods of evaluation: Essays and research papers submitted via email attachments; Open-book essay and short answer exam
questions submitted via email; timed quizzes and tests using the CMS; Projects submitted via attachments in the CMS discussion
forum; Online discussion participation(pairs, groups, whole class); proctored exams.
Methods of Evaluation Online Adaptation
1. Research projects in specified topics will be 1. Students will use the college online library and
completed. specified web site references to complete a research
2. 2. Exams evaluating the students’ comprehension of project that will be submitted to the instructor via
the effects of technology on politics will be given. email attachment.
2. Proctored exams that can happen either at the
college learning center or at the location agreed
upon by the student and the instructor will take
place twice in a semester.
1. Written tests will be used to measure 1. Timed quizzes and tests will be
competencies in problem solving and administered using the course
situation analysis. management system and/or proctored at
either the college learning center or at a
location agreed upon by the student and
2. Case studies and problem sets will be 2. Case studies and problem sets will be
used to measure competencies in applying submitted via the course management
concepts to the solution of assigned system.
problems, linking competencies to
simulated business transactions, and
generally accepted accounting practices
covered in course objectives.
3. Essay questions and written reports will 3. Essay questions and written reports will be
be used to measure competencies in submitted via the course management
special topics such as ethical issues, system. Discussion boards will also be
cultural implications of accounting used for class discussion.
practices for accounting professionals,
and uses and purposes for financial
4. Comprehensive problems and/or practice 4. Comprehensive problems and/or practice
sets applying textbook concepts in sets will be submitted via the course
completing the accounting cycle and management system. Discussion boards
producing financial statements for a will also be used for class discussion.
simulated business corporation entity.
4. Mt. San Jacinto College
Distance Education Addendum
Sample Assignment: Please give an example of an assignment that students will do in the online class format described in this
Problem Solving Assignments:
1. Worksheet, handout and quiz for topic: Accruals and Deferrals.
2. Worksheet problems for topics: Allowance for Doubtful Accounts
1. Worksheet, handout, model for completing statements of cash flows, and
comparative balance sheet problem data to be used in preparing statement.
Written Report Assignment:
1. Financial Statement Analysis, Model for Report, and Summary of Analytical
Regular Effective Contact: Define how you will provide regular effective contact according to MSJC policy.
I will provide regular effective contact through a variety of methods. Those may include, but are not limited to
1. Prompt replies to emails from students.
2. Prompt replies to postings in the Cyber Classroom Discussion Board, which is the discussion board
forum that the instructor uses for students to ask course related questions for the students to answer
for extra credit and for me to respond to. This forum is intended to assist in mimicking the face-to-
face classroom environment for question/answer and discussion.
3. Weekly discussion boards addressing a course related topic with instructor input, as necessary.
4. Grading and commenting on student homework through the course management system’s
5. Weekly assignment sheets designed to lay out the weekly required work and the steps necessary to
complete the work.
6. Written lecture notes supplementing the course materials.
7. Audio/visual videos covering the course content to supplement the course materials.
8. Weekly announcements introducing the weekly assignment.
9. Other announcements through the course management system and use of email to convey necessary
alerts and information to students.
ACCT 124DE FO rev CCM 04-23-07