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2011 2012 syllabus bsad310


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2011 2012 syllabus bsad310

  1. 1. BSAD310 Financial Accounting Systems Spring 2012 – PSC02 INSTRUCTOR NAME:Mohamed Elaoudiy PHONE:316.260.9316 E-OFFICE HOURS: Monday – Friday 6:00 pm – 9:00 pm CST Saturday and Sunday 9:00 am – 4:00 pm CSTCLASS SCHEDULE: February 13, 2012 – March 25, 2012Course Description: Accounting and business organization, recording process, income determination, asset valuation, financial statements, fund statements, ratio analysis, and use of financial accounting information for decision making. Credit 3 hoursInstructional Materials and Supplies: Libby, R., Libby, P. & Short, D. (2011).Financial Accounting.7th Edition,New York, NY: McGraw-Hill Irwin. Whil e learners can purchase texts anywhere, we highly encourage all learners to purchase their textbooks through our Southwestern College Professional Studies Bookstore,MBS, which can be accessed when you register for classes or at COLLEGE MISSION STATEMENT: Southwestern College in Winfield,Kansas is a learning community dedicated to intellectual growth and career preparation,individual development and Christian values, lifetime learning and responsible citizenship, andleadership through service in a world without boundaries.RELATIONSHIP TO COLLEGE VISION/MISSION: Studying the basic principles of financial accounting will assist learnersin developing critical thinking skills that will help prepare them for a career in business finance operations.PROFESSIONAL STUDIES ASSESSMENT OUTCOMES:  Critical Thinking - The ability to analyze information to arrive at a reasoned judgment of what to do or believe Southwestern College Professional Studies 2011-2012 (Rev. 9/07/11)
  2. 2.  Ethical Reasoning - The conscious practice and accepted standards of fairness and integrity in all endeavors  Leadership - The ability to create and communicate a vision that inspires others to act or achieve a desired goal  Communication - The ability to communicate effectively using reading, writing, listening, behavior, media, quantitative data, and technology  Career Preparation - The cultivation of knowledge, attitude, creative skills, to excel in lifes chosen work‖ATTENDANCE POLICY:For on-ground classes: Students are expected to attend all classes for the full length of the class period.One or more absences per Professional Studies course may result in a lower grade. Students who areabsent are accountable for missed material and are responsible for arranging make-up work. More thantwo absences per class in one six week period are considered unacceptable and may result in a lowergrade for the course. Tardiesmay be counted as absences at the discretion of the instructorFor online classes: Regular, systematic, weekly participation is required by all online students. More thantwo weeks of nonparticipation in one six week period are considered unacceptable and may result in alower grade for the course.OFFICIAL WITHDRAWAL FROM CLASSES: Students may withdraw from a course at any time nolater than one week before the course end date and receive a grade of WD. This grade does notinfluence the grade point average. Withdrawal requests must be submitted in writing. An onlinedrop/withdrawal form is also available at Notifying your instructor isappreciated, but learners must contact the institution directly for all withdraw requests to ensure accuracyof charges.INCOMPLETES:A student may request a temporary grade of incomplete when the work of the studenthas been generally satisfactory but for reasons beyond the student’s control it has not been possible tocomplete certain assignments made by the instructor. A minimum of fifty percent of the course work mustbe completed before an incomplete can be granted. If the instructor agrees to the student’s request, thestudent and instructor must jointly complete a form describing the work remaining in the course and aplan for its completion. The form will then be submitted to the Director of Academic Affairs for approval. Ifthe incomplete is acceptable the form will be filed with the registrar.If an incomplete is given, students will work with the instructor to set a reasonable deadline. A deadline ofno more than 30 days is strongly suggested. Under extreme conditions, depending on the individualcircumstances, students can request an extension of their incomplete to no more than 90 days from theoriginalcourse end date. A grade of F will automatically be entered as a final grade if the remaining workis not completed by the deadline.Incompletes must be requested by the studentbefore the end of the scheduled class, and areawarded at the discretion of the instructor. To qualify for an incomplete, you must have madesatisfactory progress in at least 50% of the class requirements, and have encounteredextraordinary circumstances which prevent you from completing the class by the scheduledending date.THE WRITING LABThe Writing Lab Blackboard classroom is designed to help all Professional Studies students improve theirwriting skills—from basic grammar mechanics to principles of composition to research skills and APAformatting guidelines. You may access the Writing Lab on your welcome page in Blackboard aftersigning in at You can learn how the Writing Lab will be beneficial to you by Southwestern College Professional Studies 2011-2012 (Rev. 9/07/11)
  3. 3. reviewing the ―How to Use the Lab‖ and ―Course Modules‖ buttons. If you have specific questions orconcerns, please contact (include Writing Lab in the subject line).SOUTHWESTERN COLLEGE DEETSLIBRARY INFORMATION:To use the librarys databases from off-campus, you will need to go to the librarys website at or surf from the colleges home pageSince you have to log into the proxy server in order to use many of the librarys databases and otherelectronic resources, you will need to know your SC ID number. If you want to use a resource that is inthe public domain (that doesnt require proxy server authentication) such as the American Religion DataArchive or the Internet Guide to Engineering, Mathematics, and Computing, you do not need to log in tothe proxy server. For assistance with any questions or problems about accessing electronic resources,please contact: Southwestern CollegeDeets Library Library phone: 1-866-734-1275 Email: library@sckans.eduSYSTEM REQUIREMENTSMicrosoft Office 2003 or above. Other office suites, such as, may be used ifcompatible with Microsoft Office 2003 and above.A certified or compatible operating system and browser configuration with Blackboard Version 9.1.Windows Client Configurations Internet Explorer 8 Internet Explorer 7 Firefox 3.6 Firefox 3.5 Windows XP (32-bit) Compatible Compatible Compatible Compatible Windows Vista (32-bit) Certified Compatible Certified Compatible Windows Vista (64-bit) Compatible Compatible Compatible Compatible Windows 7 (32-bit) Certified Unsupported Certified Compatible Windows 7 (64-bit) Compatible Unsupported Compatible Compatible KEY: fully tested and Certified = supported partially tested but Compatible = should function properly either impossible or not Unsupported = testedMac OSX Client Configurations Safari 4.0 Safari 3.2 Firefox 3.6 Firefox 3.5 Mac OSX 10.5 "Leopard" Certified Compatible Certified Compatible Mac OSX 10.6 "Snow Leopard" Certified Unsupported Certified CompatibleJAVA Java 6 Runtime Environment Standard Edition Required - version 1.6.0_13 (also known as JRE 6 or Java SE 6) is the only supported JRE, though higher JRE 6 updates may work. You may need to remove previous versions (such as Java 5 or Java 4) prior to installing Java 6. The download site for Java 6 Runtime Environment Standard Edition Update 13 for Windows is located at The download site for the newest version is located at Look for the section labeled "Java SE Runtime Environment (JRE)". Southwestern College Professional Studies 2011-2012 (Rev. 9/07/11)
  4. 4.  Adobe Acrobat Reader is also needed for opening PDF’s.Note:Technical difficulties with your system do not preclude you from submitting assignments. It is yourresponsibility to use an alternative means (fax, e-mail, snail mail) to submit your assignments on time. Ifthe institution’s server is to be down for an extended length of time for maintenance, you will be notified.If you have system requirement questions, contactMarilyn.clements@sckans.eduACADEMIC INTEGRITY POLICYSouthwestern College assumes the academic integrity of its learners. In cases where academic integrityis in question, the academic integrity definitions are as follows:Academic dishonesty is any act of cheating, fabrication, plagiarism, abuse of resources, forgery ofacademic documents, dissimulation, sabotage, and any act of aiding and abetting academic dishonesty. 1. Cheating is using or attempting to use unauthorized materials, information or study aids in any academic exercise. Examples: copying homework, copying someone else’s test, using an unauthorized ―cheat sheet,‖ etc. 2. Fabrication is the falsification or invention of any information or citation in any academic exercise. Examples: making up a source, giving an incorrect citation, misquoting a source, etc. 3. Plagiarism is the representation of the words and ideas of another as one’s own in any academic exercise. Plagiarism includes failing to give a citation for using work from another person or source. Modifications to phrasings do not reduce the requirement for giving a citation. This also applies to information obtained electronically, such as from the Internet. 4. Dissimulation is the disguising or altering of one’s own actions as to deceive another about the real nature of one’s actions concerning an academic exercise. Examples: fabricating excuses for such things as missing classes, postponing tests, handing in late papers; turning in a paper for one class that was originally written for another class (when original work is requested), etc. 5. Abuse of resources is the damaging of any resource material or inappropriately limiting access to resource material, which is necessary for academic work. Examples: hiding library materials, removing non-circulating material from the library, hiding or stealing another person’s textbook, notes or software, failure to return library materials when requested by the library, etc. 6. Forgery of academic documents is the unauthorized changing or construction of any academic document. Examples: changing transcripts, changing grade books, changing grades on papers which have been returned, forging signatures, etc. 7. Sabotage is the damaging or impeding of the academic work of another student. Examples: ruining another student’s lab work, destroying another student’s term paper, etc. 8. Aiding and abetting academic dishonesty is knowingly facilitating any act defined in 1-7.Examples of Academic Integrity violations also include completion of an application for any Southwesternacademic program which omits or falsifies any requested information. Such violations can result in therevocation of the application, even if approval was previously granted on the basis of fabricatedinformation.POLICIES FOR DEALING WITH ACADEMIC DISHONESTYThe instructor shall determine if the infraction is intentional or unintentional. Violations ofthe academic integrity policy will result on the first offense with: 1. A reprimand (written or oral) for unintentional violations, and 2. A zero for the assignment (paper, exam or project) for intentional or flagrant violations.Unintentional infractions may be reported to the Director of Academic Affairs at the discretion of thefaculty member. All infractions deemed by the faculty member to be intentional must be reported in Southwestern College Professional Studies 2011-2012 (Rev. 9/07/11)
  5. 5. writing to the Director of Academic Affairs; the student will also be notified. The Director of AcademicAffairs shall keep a record of reported infractions and sanctions.Any subsequent intentional violation of the policy by that student during his/her academic career atSouthwestern will result in a disciplinary hearing before the academic affairs committee and possiblesuspension from the institution. Any student so suspended has a right to an appeal. If a student wishesto appeal, the request should be made in writing, and must be received in the academic Director’s officeby the date determined by the Director in consultation with the academic affairs committee.Any violation of the policy not under the supervision of a faculty member will be handled byrecommendation of the academic Director to the academic affairs committee. Adapted and used by permission from Tabor College.APA CitationSouthwestern College Professional Studies, utilizes the guidelines prescribed by the AmericanPsychological Association (APA), sixth edition (2009) for formatting manuscripts and documentingvarious kinds of sources when submitting written work. Templates are provided in the Writing Lab.SafeAssign®This instructor may use SafeAssign®, which is a system that allows for checking the originality ofwriting and proper APA citing. Your assignments may be run through this software.EVALUATION: 97% - 100% = A+ 77% - 79% = C+ 94% - 96% = A 74% - 76% = C 90% - 93% = A- 70% - 73% = C- 87% - 89% = B+ 67% - 69% = D+ 84% - 86% = B 64% - 66% = D 80% - 83% = B- 60% - 63% = D- Southwestern College Professional Studies 2011-2012 (Rev. 9/07/11)
  6. 6. PROGRAM OUTCOMES:Success in the managerial arena is leveraged not only by mastery of business disciplines, but also by demonstration ofleadership in a complex business environment. The broad-based curriculum in business administration will provide learners withpractical, marketable skills to help them in the job market, while building a solid theoretical foundation for possible graduatestudies. 1. The learner demonstrates that s/he has gained depth and breadth of key business concepts, theories, and practices in business administration management. 2. Learners demonstrate the skills necessary for competency in finance, accounting, and marketing applicable to preparation for a career in business administration. 3. The learner will demonstrate the ability to apply critical thinking to the completion of projects and case studies associated with the business administration field. 4. The learner can demonstrate an understanding of how to effectively lead people and processes in the business administration field. 5. The learner can demonstrate the ability to craft documents which showcase their understanding of the use of technological tools. 6. The learner can demonstrate an understanding and appreciation of ethical reasoning in organizations. 7. The learner can demonstrate the use of effective written communication skills.COURSE OUTCOMES: This course is designed to prepare learners to function in today’s complex business environment by interpreting and analyzingfinancial information. Upon completion of this course, the learner should be able to: Define the Structure and Functions of the Financial Statements Identify Sources of Cash Streams Analyze Financial Information Identify tools & methodology used in making business decisionsINSTRUCTIONAL METHODOLOGIES: Assigned readings from the text, outside reading assignments, and active participation in the discussion boards. Participation in the course will be in a learner/learner format, with the instructor facilitating. Southwestern College Professional Studies 2011-2012 (Rev. 9/07/11)
  7. 7. COURSE REQUIREMENTS:Requirements Point Value:Writing Assignment – One (1)–DUE WEEK 5 100 pointsPrepare a paper on the financial accounting topic of your choice (approved by the instructor),and incorporating at least three published sources other than the course text. (Wikipedia are not acceptable as published sources.) Learners are strongly encouraged touse professional journals for purposes of this paper. This paper must be prepared following APAformat, 5th Edition. Papers not submitted at the assigned time will result in a 20% penalty; NOexceptions. Look in the Course Resources Tab for assistance with APA formatting. Due by11:59 pm CST of the current week.Homework – Six (6) - exercises and problems as assigned to be submitted by Sunday at 11:59 50 points eachPM CT. See late assignment policy in the Course Information 300 points totalAbstracts – Four (4) - Research article of interest relating to financial statements, financial 25 points eachanalysis, profitability, or budgeting and write a brief summary. Abstract should comply with APA 100 points totalformat and not exceed 120 words. The article can be either print or online; include appropriatelink (or URL) or copy of article. Detailed instructions, samples, & examples of APA abstracts areavailable in Course Documents on Blackboard.Due by 11:59 pm CST of the current week.Discussion Board – Six (6) - Each week there is a discussion question in which you are 20 points eachresponsible for an original post of at least 200 words, and 2 substantial replies, 100 words each. 150 points totalYour original post is due no later than Friday of the current week at 11:59 pm CST and yourreplies are due no later than 11:59 pm CST on Sunday of the current week.Quizzes – Five (5) Required - Quizzes will cover material presented in the textbook.Due by 50 points each11:59 pm CST of the current week 250 points totalTotal Points 900 Points Southwestern College Professional Studies 2011-2012 (Rev. 9/07/11)
  8. 8. WEEK-BY-WEEK GUIDE AND DUE DATESWeek Reading Assignments Writing Assignment Quizzes Helpful Hints: Chapter 1: Exercises E1-1, E1-2, E1-3 Abstract 1 1 Financial (pgs.30& 31) Research your Statements & Submit your topic via topic early in the Business Exercises E2-3 (pg. 83), E2-5 the Topic Approval week so you can Decisions (pg. 84), E2-13 (pg. 86), & E2- Dropbox Link in the submit it for Chapter 2: 14 (pg. 87) Week 1 Button instructor Investing and approval Financing Discussion Question – Week 1 Decisions and the Balance Sheet Chapter 3: Abstract 2 Quiz 1 2 Operating Exercises E3-1 (pg. 140), E3-3 Covering Begin research Decisions and (pg. 141), E3-4 (pg.142) Chapters for the topic the Income 1&2 approved by your Statement Exercise E4-1 (pg. 199), instructor per the Chapter 4: Exercise E4-18 (pg. 208), & Writing Adjustments, Problem P4-1 (pg. 209) Assignment Financial Guidelines listed Statements, Discussion Question – Week 2 above in and the Requirements Quality of Earnings Chapter 6: Exercises M6-2 & M6-3, (pg Quiz 2 3 Reporting and 308), Covering You should have Interpreting M6-4 & M6-8 (pg. 309) Chapters an outline and be Sales E6-7 (pg. 312) 3&4 writing the bulk of Revenue, E6-21 & E6-23 (pg. 316) your research Receivables, paper this week and Cash M7-3, M7-4, M7-5, & M7-6 (pg. when a writing Chapter 7: 365) assignment is not Reporting and E7-8 (pg. 368) due Interpreting E7-13 (pg. 370) Cost of Goods Sold and Discussion Question – Week 3 Inventory Chapter 8: Exercise M8-3 (pg. 424), & M8- Abstract 3 Quiz 3 4 Reporting and 4 (pg. 425) Covering You should finish Interpreting E8-3 (pg. 426), E8-5 & E8-7 Chapters your rough draft Property, (pg. 427) 6&7 and begin Plant, and finalizing your Equipment: final draft Natural M9-4 & M9-5 (pg. 487) Resources E9-2 (pg. 488), E9-7 (pg. 490) and and P9-1 (pg. 494) & P9-4 (pg. Intangibles 495) Chapter 9: Reporting and Discussion Question – Week 4 Interpreting Liabilities Chapter 11: M11-1, M11-2 (pg. 576) Writing Assignment Quiz 4 5 Reporting and E11-1 (pg. 577) Final Draft Covering Interpreting E11-5 (pg. 578)& E11-8 (pg. Chapters Owners’ 579) 8&9 Equity CP11-1 (pg. 592) Discussion Question – Week 5 Southwestern College Professional Studies 2011-2012 (Rev. 9/07/11)
  9. 9. Chapter 14: M14-1, M14-2, & m14-3 (pg. Abstract 4 Quiz 5 6 Analyzing 720) Covering Financial E14-1 (pg. 721), E14-3 (pg. Chapters Statements 722), 11 & 14 E14-5 (pg. 723), E14-13 (pg. 725) & E14-15 (pg. 726)ORIGINAL DISCUSSION POSTS ARE DUE ON FRIDAY AT 11:59 PM CSTALL OTHER ASSIGNMENTS AND REPLIES ARE DUE ON SUNDAY AT 11:59 PM CSTSENIOR CAPSTONE AND GRADUATE PROJECTS:The majority of the programs offered by Southwestern College Professional Studies concludewith a Senior Capstone or Graduate Project. During the Capstone or Project course studentswill be required to retrieve papers, assignments and projects that they created during their entireprogram of study. For this reason it is imperative that students design a method of storingprogram course work for use during their final class at Southwestern College ProfessionalStudies. Please be sure to fill out the course evaluation at the conclusion of the session. The electronic link will be sent to you in the last week of your session. Southwestern College Professional Studies 2011-2012 (Rev. 9/07/11)