Syllabus for ACC-201
INTERMEDIATE ACCOUNTING I
Intermediate Accounting I is the first of a two course sequence (ACC-202: Intermediate Accounting II is the other), in financial accounting. Topics covered include accounting theory, a review of the accounting cycle, financial statements, time value of money, current assets and operational assets as they apply to Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS). This course is essential for students who wish to pursue a major in accounting.
Student advisory: Working knowledge of Microsoft Excel is required.
After completing this course, you should be able to:
You will need the following materials to do the work of the course. The required textbook is available from the University's textbook supplier, MBS Direct.
Intermediate Accounting I is a three-credit, online course, consisting of six modules. Modules include topics, learning objectives, study materials, and activities. Module titles are listed below.
For your formal work in the course, you are required to participate in online discussion forums, complete written assignments, and take two proctored examinations—a midterm and a final. See below for more details.
Consult the Course Calendar for assignment due dates.
Intermediate Accounting I requires you to participate in six graded online discussion activities, in addition to an ungraded "Introductions" forum in module 1.
Communication with the mentor and among fellow students is a critical component of online learning. Participation in online discussions involves two distinct activities: an initial response to a discussion topic and subsequent comments on classmates' responses. Meaningful participation is relevant to the content, adds value, and advances the discussion. Comments such as "I agree" and "ditto" are not considered value-adding participation. Therefore, when you agree or disagree with a classmate, the reading, or your mentor, state and support your agreement or disagreement. You will be evaluated on the quality and quantity of your participation. Responses and comments should be properly proofread and edited, professional, and respectful.
For posting guidelines and help with discussion forums, please see the Student Handbook located within the General Information page of the course Web site.
You are required to complete six written assignments. The written assignments are on a variety of topics associated with the course modules.
Written assignments consist mostly of exercises and problems taken from the end of each chapter in the textbook. You are to submit your answers to these exercises and problems to your mentor for correction and grading. When preparing the assignments, please identify each exercise and problem clearly by textbook chapter and exercise or problem number, with the exercises first followed by the problems. To receive full credit for your answers, you must show all work and include complete solutions.
It is recommended to use Microsoft Word or Excel to prepare your written assignments. Include your name at the top of the paper, as well as the course name and code and the semester and year in which you are enrolled.
For help regarding preparing and submitting assignments, see the Student Handbook located under the General Information page of the course Web site.
You are required to take two proctored online examinations: a midterm exam and a final exam. Both exams require that you use the University's Online Proctor Service (OPS). Please refer to the "Examinations and Proctors" section of the Online Student Handbook (see General Information area of the course Web site) for further information about scheduling and taking online exams and for all exam policies and procedures. You are strongly advised to schedule your exam within the first week of the semester.
You are required to take a proctored online midterm examination during Week 7 of the semester. The midterm exam covers all material assigned in modules 1-3 of the course. The exam is two and a half hours long and consists of multiple-choice questions, short essays, and problems similar to those on the written assignments. Scientific, graphing or financial calculator allowed (no phones or tablets); scratch paper allowed.
The final is a closed-book, proctored online exam. It is two and half hours long and covers all material assigned in modules 4-6 of the course. The final consists of multiple-choice questions, short essays, and problems similar to those on the written assignments. Scientific, graphing or financial calculator allowed (no phones or tablets); scratch paper allowed.
You are on your honor not to cheat during an exam. Cheating means:
If there is evidence that you have cheated or plagiarized in an exam, the exam will be declared invalid, and you will fail the course.
Your grade in the course will be determined as follows:
All activities will receive a numerical grade of 0–100. You will receive a score of 0 for any work not submitted. Your final grade in the course will be a letter grade. Letter grade equivalents for numerical grades are as follows:
To receive credit for the course, you must earn a letter grade of C or better (for an area of study course) or D or better (for a non area of study course), based on the weighted average of all assigned course work (e.g., exams, assignments, discussion postings, etc.).
To succeed in this course, take the following first steps:
Consider the following study tips for success:
Students at Thomas Edison State University are expected to exhibit the highest level of academic citizenship. In particular, students are expected to read and follow all policies, procedures, and program information guidelines contained in publications; pursue their learning goals with honesty and integrity; demonstrate that they are progressing satisfactorily and in a timely fashion by meeting course deadlines and following outlined procedures; observe a code of mutual respect in dealing with mentors, staff, and other students; behave in a manner consistent with the standards and codes of the profession in which they are practicing; keep official records updated regarding changes in name, address, telephone number, or e-mail address; and meet financial obligations in a timely manner. Students not practicing good academic citizenship may be subject to disciplinary action including suspension, dismissal, or financial holds on records.
Thomas Edison State University expects all of its students to approach their education with academic integrity—the pursuit of scholarly activity free from fraud and deception. All mentors and administrative staff members at the University insist on strict standards of academic honesty in all courses. Academic dishonesty undermines this objective. Academic dishonesty can take the following forms:
Please refer to the Academic Code of Conduct Policy in the University Catalog and online at www.tesu.edu.
Using someone else’s work as your own is plagiarism. Thomas Edison State University takes a strong stance against plagiarism, and students found to be plagiarizing will be severely penalized. If you copy phrases, sentences, paragraphs, or whole documents word-for-word—or if you paraphrase by changing a word here and there—without identifying the author, or without identifying it as a direct quote, then you are plagiarizing. Please keep in mind that this type of identification applies to Internet sources as well as to print-based sources. Copying and pasting from the Internet, without using quotation marks and without acknowledging sources, constitutes plagiarism. (For information about how to cite Internet sources, see Online Student Handbook > Academic Standards > “Citing Sources.”)
Accidentally copying the words and ideas of another writer does not excuse the charge of plagiarism. It is easy to jot down notes and ideas from many sources and then write your own paper without knowing which words are your own and which are someone else’s. It is more difficult to keep track of each and every source. However, the conscientious writer who wishes to avoid plagiarizing never fails to keep careful track of sources.
Always be aware that if you write without acknowledging the sources of your ideas, you run the risk of being charged with plagiarism.
Clearly, plagiarism, no matter the degree of intent to deceive, defeats the purpose of education. If you plagiarize deliberately, you are not educating yourself, and you are wasting your time on courses meant to improve your skills. If you plagiarize through carelessness, you are deceiving yourself.
For examples of unintentional plagiarism, advice on when to quote and when to paraphrase, and information about writing assistance and originality report checking, click the links provided below.
Examples of Unintentional Plagiarism
When to Quote and When to Paraphrase
Writing Assistance at Smarthinking
Originality Report Checking at Turnitin
First-time incidents of academic dishonesty concerning plagiarism may reflect ignorance of appropriate citation requirements. Mentors will make a good faith effort to address all first-time offenses that occur in courses. In these cases, the mentor may impose sanctions that serve as a learning exercise for the offender. These may include the completion of tutorials, assignment rewrites, or any other reasonable learning tool including a lower grade when appropriate. The mentor will notify the student by e-mail. Decisions about the sanctions applied for subsequent plagiarism offenses or other violations will be made by the appropriate dean’s office, with the advice of the mentor or staff person who reported the violation. The student will be notified via certified mail of the decision. Options for sanctions include:
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