Course Syllabus
 
 
                 Term: Fall 2016
 
        Course Number: ACCT 201 R 1WW
 
         Course Title: Principles of Accounting I
 
         Credit Hours: 4
 
       Class Location: RWEB INTERNET
 
        Meeting Times:  -   to  
 
           Instructor: Dutchover, Carol
 

 
Learning Objectives:
COURSE OBJECTIVES:
Students will be able to: 
1.	Analyze business transactions, their effects on the financial statements, and the interrelationships of the financial statements involving the following:

a.	Cash transactions
b.	Receivables and Net Realizable Value
c.	Operational Assets and Depreciation
d.	Inventory
e.	Current Liabilities
f.	Long-term Liabilities
g.	Equity ownership transactions

2.	Define, identify and demonstrate the impact of adjusting entries on financial statements.

3.	Explain and demonstrate the differences between cash and accrual basis accounting.

4.	Prepare closing entries and a post-closing trial balance.

5.	Calculate gross profit for merchandising operations using different inventory methods.

6.	Prepare bank reconciliations and related journal entries.

7.	Define and identify generally accepted accounting principles




 
Required Materials:
REQUIRED TEXTBOOK and MATERIAL:	
Horngren’s ACCOUNTING, 11e
Miller-Nobles, Mattison, Matsumura
Pearson Higher Education

Access code for MyAccountingLab (MAL)
(code will be bundled with the textbook if purchased from the campus bookstore)

Internet access for MAL and Black Board

Microsoft Excel and Word

Calculator

NOTE:  The textbook is available in 3 formats.  You need only one of the following:

•	Bound with MAL, ISBN #9780133856781
•	Unbound with MAL, ISBN #9780134078946 (this format is in the campus bookstore)
•	MAL with Etext, ISBN #9780133877571