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Instructor
Contact Information |
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Financial
Accounting – ACC116A CRN 70467–
Spring 2008
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Textbook
and Course Material Requirements |
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Required Materials
1. Textbook: Financial
Accounting, Williams, Haka, Bettner,
Carcello; 13th edition; McGraw-Hill, 2006 (ISBN 0073526819 for the HARD cover text and ISBN
978-0-07-722809-5 for the softcover book found ONLY at our campus bookstores)
AND 2. McGraw-Hill’s Homework Manager access
code. 3. Microsoft
Office–Professional
software that includes Word, Excel, and PowerPoint is
available for a reduced price at the Options for Purchasing Required Materials:
1. The
soft cover version of the textbook, packaged with Homework Manager access
code is available at the San Diego City College Bookstore or online at the
bookstore website for $120.00. To
purchase this textbook and HW Mgr. Access code online go to: http://www.bookstore.sdccd.edu/city/. a. Click
on “Buy Textbook” b. Scroll
down and click “OK” c. Select
“Search by Course - CITY – CITY ONLINE SPRING
2008” and click “Go”. d. Under
‘Department’ dropdown, Under ‘Course’ select
“ACCT-Accounting”, Under ‘Section’ select “70467
– WEB – HANSEN, JUL” e. Click
the textbook and click “Add Selected Books to Cart” and
complete the purchase process. 2. Purchase
the McGraw-Hill's Homework Manager™
PLUS or ONEpass for Financial Accounting for $65.00. This purchase includes
an ‘eBook’ AND McGraw-Hill’s
Homework Manager access code.
The ‘eBook”
is an online version (e.g.
this is NOT a physical book) of the Williams, Financial
Accounting, 13th edition, textbook. To
order the online textbook and HW Mgr. Access code, go to: www.mhhe.com/williamsfinancial13e. a. Click
on Register or Purchase Access b.
Click on I do not have a registration code. Click Here to view the Products available
for this Text) c. Select
McGraw-Hill's Homework Manager™ PLUS or
ONEpass for Financial Accounting d. Click
on Continue and complete the
purchasing process 3. If
you do NOT purchase your Managerial Accounting textbook at the City College
Bookstore, or you purchase a USED copy, then you need to purchase
McGraw-Hill’s Homework Manager User Guide and access code
separately. The Homework Manager User
guide can be purchased online at www.mhhe.com/williamsfinancial13e
for $20.00. a. Click
on Register or Purchase Access b. Click
on I do not have a registration code. (Click Here to view the Products available
for this Text) c. Select
McGraw-Hill's Homework Manager™ for Financial Accounting Click
on Continue and complete the purchasing process |
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Hardware and
Software Requirements |
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Hardware and Software: Internet Browser: |
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Course
Description |
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This introductory financial accounting course provides
instruction in the theory and practice of accounting applicable to recording,
summarizing, and reporting of business transactions for external reporting
and other external uses. Subject
matter includes coverage of asset valuation, revenue and expense recognition,
and appropriate accounting for various asset, liability, and capital
accounts. This course is required for
business majors preparing for, and planning to transfer to, a four-year
college or university. |
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SYLLABUS
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Course
Objectives |
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Upon
successful completion of the course the student will be able to: 1. Explain the nature and purpose
of generally accepted accounting principles (GAAP). 2. Explain and apply the components
of the conceptual framework for financial accounting and reporting including
the qualitative characteristics of accounting information, the assumptions
underlying accounting, the basic principles of financial accounting, and the
constraints and limitations on accounting information. 3. Define and use accounting and
business terminology. 4. Explain what a system is and how
accounting systems, including journals and ledgers, are designed to satisfy
the needs of specific businesses. 5. Apply transaction analysis,
input transactions into the accounting system, process transaction data, and
prepare and interpret four basic financial statements. 6. Use the revenue recognition and
matching principles to distinguish between cash basis and accrual basis
accounting and their impact on financial statements. 7. Identify and illustrate how the
principles of internal control are used to manage and control a firm’s
resources and minimize risk. 8. Explain the content, form, and
purposes of the basic financial statements, footnotes and annual reports, and
how they satisfy the information needs of investors, creditors, and other
users. 9. Explain the nature of current
asset issues including measuring and reporting receivables and bad debts, and
inventory and cost of goods sold. 10. Identify and illustrate issues
that are related to long-term asset acquisition, use, depreciation, and
disposal. 11. Distinguish between capital and
revenue expenditures. 12. Explain the valuation and
reporting of current liabilities, estimated liabilities, and contingencies. 13. Identify and illustrate issues
that are related to long-term liabilities including valuation, issuance, and
retirement of debt. 14. Explain the time value of money
and calculate present and future values. 15. Identify and illustrate issues
relating to stockholders’ equity including the issuance and repurchase
of capital stock, and the distributions to stockholders (dividends). 16. Explain the importance of
operating, investing, and financing activities reported in the statement of
cash flows. 17. Evaluate solvency and liquidity,
and profitability and return on equity through the selection and application
of appropriate analysis tools. 18. Identify the ethical implications
inherent in financial reporting and discuss strategies for addressing them. |
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Course
Communications |
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Prior to the course starting you may contact me
at: jhansen@sdccd.net. Once the course you need to use the email
functionality within our Vista Blackboard website. I will check this class email inbox on a
daily basis and you can expect to hear back from me in less than 24 hours. |
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Course
Description |
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Registration
Information |
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6.
After completion of registration on Reg-e, and
several days prior to the start of the semester, you will receive an email
with course login instructions. If you don't receive an email please go to http://www.sdccdonline.net and
login on the first day of class as follows:
You will not be able to login to your online course until the
first day of the semester!!! WAITLIST & ADD CODES: Course Schedule: |
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Online
Learning Readiness Assessment |
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To find out if you have the technical and student
skills necessary to succeed with online learning, take the Online
Learning Readiness Assessment. |
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