Course Syllabus

Spring 2024 | ACC-2201-VO02 - Intermediate Accounting I

Online Class

Online courses take place 100% online via Canvas, without required in-person or Zoom meetings.

Faculty

Sherry Parshley
View Faculty Credentials

Hiring Coordinator for this course: Julie Dalley

Course Description

This course provides an in-depth study of current theory and practices regarding cash, investments, receivables, valuation of inventories, current liabilities, acquisition and disposal of property, plant and equipment depreciation and depletion, and intangible assets. Students have the opportunity to take the Accounting Certification from the National Association of Certified Public Bookkeepers (NACPB) in this course. Prerequisite: Managerial Accounting.

Essential Objectives

1. Identify and explain the fundamental principles and concepts upon which financial accounting is based.
2. Apply fundamental accounting principles and concepts to specific accounting and reporting issues.
3. Recognize and explain the authorities within the accounting profession established to evaluate and promulgate accounting principles.
4. Prepare accurate financial statements including Balance Sheet, Income and Retained Earnings Statement, and Statement of Cash Flows.
5. Explain the theories regarding the management of cash, receivables, and inventories, and implement accounting procedures based on them.
6. Describe and apply theories regarding the acquisition, depreciation, depletion, and disposition of property, plant, equipment, and intangible assets.
7. Explain and apply the concept of TVM (Time Value of Money).
8. Demonstrate proficiency using technology to include functions in spreadsheets and composing and formatting business documents.

Required Technology

More information on general computer and internet recommendations is available on the CCV IT Support page. https://support.ccv.edu/general/computer-recommendations/

Please see CCV's Digital Equity Statement (pg. 45) to learn more about CCV's commitment to supporting all students access the technology they need to successfully finish their courses.

Required Textbooks and Resources

This course uses one or more textbooks/books/simulations, along with free Open Educational Resources (OER) and/or library materials.

Spring 2024 textbook/book details will be available on 2023-11-06. On that date a link will be available below that will take you to eCampus, CCV's bookstore. The information provided there will be specific to this class. Please see this page for more information regarding the purchase of textbooks/books.

ACC-2201-VO02 Link to Textbooks for this course in eCampus.

For Open Educational Resources (OER) and/or library materials details, see the Canvas Site for this class.

The last day to use a Financial Aid Advance to purchase textbooks/books is the 3rd Tuesday of the semester. See your financial aid counselor at your academic center if you have any questions.

Methods

Discussion Participation

Learn Smart Exercises

Homework Assignments

Quizzes

Library Research

Mid-Term Exam

Final Exam

Evaluation Criteria

Grading:

Homework Assignments (4 @ 50 pts)	200 PTS	20%
Participation ( 10 @ 20 pts)	200 PTS	20%
Quizzes (4 @ 50 pts)	200 PTS	20%
Mid-Term Exam (50 Qs @ 4 pts)	200 PTS	20%
Final Exam (50 Qs @ 4 pts)	200 PTS	20%
Total:	1000 PTS	100%

Grading Criteria

CCV Letter Grades as outlined in the Evaluation System Policy are assigned according to the following chart:

	High	Low
A+	100	98
A	Less than 98	93
A-	Less than 93	90
B+	Less than 90	88
B	Less than 88	83
B-	Less than 83	80
C+	Less than 80	78
C	Less than 78	73
C-	Less than 73	70
D+	Less than 70	68
D	Less than 68	63
D-	Less than 63	60
F	Less than 60
P	100	60
NP	Less than 60	0

Weekly Schedule

Attendance Policy

Regular attendance and participation in classes are essential for success in and are completion requirements for courses at CCV. A student's failure to meet attendance requirements as specified in course descriptions will normally result in a non-satisfactory grade.

• In general, missing more than 20% of a course due to absences, lateness or early departures may jeopardize a student's ability to earn a satisfactory final grade.
• Attending an on-ground or synchronous course means a student appeared in the live classroom for at least a meaningful portion of a given class meeting. Attending an online course means a student posted a discussion forum response, completed a quiz or attempted some other academically required activity. Simply viewing a course item or module does not count as attendance.
• Meeting the minimum attendance requirement for a course does not mean a student has satisfied the academic requirements for participation, which require students to go above and beyond simply attending a portion of the class. Faculty members will individually determine what constitutes participation in each course they teach and explain in their course descriptions how participation factors into a student's final grade.

Participation Expectations

Discussion participation is required weekly except during weeks with exams. Initial participation is required not later than Friday and on at least 2 separate days per week.

Missing & Late Work Policy

STUDENTS MUST SUBMIT THEIR ASSIGNMENTS ON OR BEFORE THE DEADLINES.

I am mindful of the busy schedules that each of you maintains. To make this experience productive and (I hope) painless for all of us, it is important that you communicate with me. Contact me well in advance of any schedule problems or conflicts that you anticipate (like vacations, etc) in order to work out a solution. It is very rare that I accept late assignment and only in cases of very compelling (and verifiable) reasons. Late work may be downgraded at the discretion of the instructor.

Accessibility Services for Students with Disabilities:

1. Provide disability documentation to the Accessibility Coordinator at your academic center. https://ccv.edu/discover-resources/students-with-disabilities/
2. Request an appointment to meet with accessibility coordinator to discuss your request and create an accommodation plan.
3. Once created, students will share the accommodation plan with faculty. Please note, faculty cannot make disability accommodations outside of this process.

Academic Integrity