Accounting 1B Principals of Accounting 2008

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Accounting 1B Principals of Accounting 2008of,OF

    Accounting 1B Principals of Accounting 2008

    Course Description

    Instructor: Dr. Robert Daily

    Telephone: 310-660-3779 Office Location: Bus 119

    E-mail address: Office Hours: Monday 7:00-8:00am For questions: Tuesday 7:00-8:00am

     Wednesday 7:00-8:00am

     Thursday 7:00-8:00am


    ; Your textbook for Business 1B is Williams/Haka/Bettner/Carcello, Financial & Managerial


    o When you purchase your textbook from the El Camino Bookstore (most highly

    recommended to avoid problems), make sure that you purchase the package for the online

    course. ISBN 978-0-07-8154317

    o If you need further assistance with the book or other publisher issues call McGraw Hill -

    Telephone Number: 800-331-5094

    o There is also a study guide available for this class. You may find more information by going

    to the publisher’s website: and log-in to

    Homework Manager Plus.

    ; Extra handout material: Please check the General Information section for Key Figures, the Problems,

    as well as special worksheets and other useful materials.

    ; I recommend that you make use of the McGraw-Hill web site under Homework Manager Plus to

    obtain additional information on the topics covered in this course.


    ; This course is on PACIFIC TIME! Therefore, midnight (12am) our time (PST) is the end of a day

    for the Pageout site. The Homework Manager runs on Eastern time (3 hours earlier than posted time

    for Pacific time).

    ; For online class. All correspondence is via email rather than phone messages. If your issue is

    complicated, please send me a brief email and describe your question. I do have office hours, by


    Summer 2008 May 31, 2008

    appointment only, to review and respond to your questions in person. Also, I will review any email

    during the exam times and respond after the closing time of the exam. The dates and hours are

    effective during the regular ECC semester.

    ; All correspondence via email must include:

    o In the email’s subject line you MUST state “ Bus1B , online, last name ,” otherwise you

    will be blocked by anti Spam software.

    o All emails must be signed with your First Name and Last name.

    Once the semester begins, I receive between 100-150 emails a day. On top of that, many people

    use only their screen names assuming that I would somehow know who they are. To manage the

    volume of correspondence and block spam messages, I request that you include all the

    information listed above. Thanks.

    ; It is your responsibility to drop the course. Late drops or adds are NOT allowed. No


    ; Unexcused missed exams will result in a fail (zero points) for that exam.

    ; Because I regard this class as I would any job responsibility, I will hold you to strict standards of

    timeliness and ethics. In this regard, late work is unacceptable. Any assignment that is not

    submitted by the due date will receive zero (0) points. With regard to ethical conduct, it is my

    sincere hope that no student in this class submits tests or assignments that is not his or her own. Any

    assignment that is not written solely by the student whose name appears on the submission will

    automatically receive a grade of zero (0) for the assignment. Similarly, if a student is determined to

    have cheated on an exam, the student will receive a score of zero (0) for the exam. ; Any requests for accommodation during the semester for such things as religious holidays or

    disability must be presented to the instructor in writing during the first week of the semester.

    ; The instructor reserves the right to make changes in this course schedule.


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    ; Demonstrate an ability to read, interpret, and evaluate basic corporate financial statements, notes,

    and information as presented in public annual reports.

    ; Demonstrate an ability to evaluate and solve problems pertaining to corporate segment performance

    by using established managerial accounting analysis.

    ; Demonstrate an ability to differentiate between financial and managerial accounting, define and

    solve problems pertaining to the three basic typed of manufacturing cost systems.

    ; Analyze and solve problems pertaining to corporate budgeting and required supporting schedules.

    ; Gain the skills to prepare for the CPA Exam and be well on your way in preparing for a career in

    accounting and passing the CPA exam.

    This class is part two of a two semester’s study of the introduction to accounting principals. The objective of this course (Bus 1B) is to introduce students to the many concepts related to decision making for accounting in business decisions.

    Please email me a short biography telling me a bit about yourself before the end of the first week. One final note. Everyone comes to the class with different expectations. Let me address one of those expectations. An online course DOES duplicate the content of the traditional course, but NOT the delivery. An online course relies on the self-directed student completing the assignments, readings, and threads on their own time schedule while meeting the posted deadlines. It is very easy to fall behind in an online class. I will periodically send out reminders for exams and assignments.


    All e-correspondence must follow the standard business communications practices. Your emails should start with “Dear” so and so, and always end with a thank you for your help etc.

    I expect you to follow rules of common courtesy in all your e-mail messages. If I deem any of them to be inappropriate or offensive, I will forward the message to the online administrators and appropriate action will be taken, not excluding expulsion from the course.


    Summer 2008 May 31, 2008


    1. What are some potential problems?

    Avoid traps. Don't set yourself up for doom by procrastinating, blaming others, mismanaging time or

    technology. Cyber students are often in multiple life roles and time is a valuable commodity. 2. How do I take exams?

    Over the Internet by logging on to your class and locating the tests as described in the test and

    homework schedule below. The tests consist of both multiple choice and true/false questions. 3. Will I be able to see the correct answers for exam questions?

    Yes. The answers to the quizzes will be available after the closing date and before the tests. The

    answers for the tests will be available for the period 3 to 8 days after the test has closed. 4. Will I be able to get answers to the homework problems at the end of the chapter?

    Unfortunately, we cannot post answers to problems online since this posting will be in violation of

    copyright laws. Also, many professors assign these problems as part of a student’s overall grade.

    Therefore, posting answers online will not only be a violation of copyright laws but also viewed as

    unethical or unfair by thousands of professors who are using the same book. The only answers which

    we have permission to post are “Key Figures.” You will find the answers posted in the General

    Information content section. You may also look in the El Camino College faculty website for answer to

    similar problems from past editions of the text book. Previously, ECC had a tutor on campus who would

    give you access to the solutions manuals (no copying allowed) but due to budget constraints this

    program was discontinued. If you are desperate you may want to check the website of the publisher and

    see if they have a student study guide for sale (use the study guide in Homework Manager Plus).

    However, I think that you have enough work as is.

    1. Who should I contact if I am experiencing a technical problem on the ECC or Mcgraw-Hill


    You should email or call the Help Desk. Contacting me for answers will not solve a technical problem.

    I don’t have the same administrative rights to view your minute-to-minute activity as the publisher.

    However, you can always cc: a copy of your correspondence to me.

    TechSupport Email: ?

    ECC Tech Support Phone: 1-310-660-6453

    cGraw-Hill Pageout Help: 800-331-5094 (prompt 2, prompt 5) M

    Mcgraw-Hill Homework Manager: 800-331-5094 (prompt 2, prompt 1)

    McGraw-Hill online support:

    5. Where do the homework assignments come from?


    Summer 2008 May 31, 2008

    The homework assignments are from your textbook. The assignments should be completed in

    homework manager and submitted in homework manager for credit.

    6. Do I need to buy the textbook?

    Yes. See Required Text above. You are also required to have access to Homework Manager which is

    included with your textbook for the El Camino Bookstore. The homework manager plus has an

    Etextbook included.

    7. Where do I begin?

    8. First and foremost, you must read the Course Syllabus thoroughly. You can find the syllabus and course websites at El Camino faculty webpage, ETUDES course site and Pageout content under the title “General


    9. You must also register and sign-in for general review and test taking at:

    10. You must register and sign-in to work and submit homework assignments at:

    Summer 2008 for Homework Manager .

    Read the information carefully. I receive many questions from students regarding issues detailed in the

    syllabus. For example, “Where do I send my homework?”

    11. Once I am in the class website what do I do?

    Once you have entered your Pageout Course, you will find the chapters listed in course content. When

    you click on any chapter you will find the lecture, the assignments and other study tools such as a

    practice quiz, power point presentations, summaries etc. Make sure to use as many tools as possible.

    The homework manager plus site has the same content. See below for assignments and scoring. 12. If I have not entered the site by the first week of school, are there any consequences?

    YES, you will be dropped. Each student must register log-in and take the assignments for homework in

    homework manager and quizzes in Pageout. There are no “reinstates” or “late adds” for an online course.

    I will turn in the drop rosters based on student activity through Thursday of the first week of school.

    Class emails will be sent to the pageout student email address.

    13. When are homework assignments due?

    See dates listed in homework manager start page.

    14. Where do I find my grades?

    The Gradebook in the Pageout site ( ) and the homework grade from Home

    Work Manager ( Summer 2008 Homework Manager). See the lists on the page once you enter each site.

    The score for homework manager will be added to your gradebook score.


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15. I have sent you email, but you have not responded?

    As described in the syllabus: “All correspondence must include your first and last names and the class

    enrolled must be in the subject line.” I receive a large volume of email. Much of the email is junk but I

    can’t be responsible for any email delivered to “junk. The only way I can distinguish between my

    students email and “junk” email is to have all students follow the aforementioned request. Also, I do not

    respond to any anonymous email. An example of the email is one that would only include a “screen

    name,” such as

    16. How do I get an incomplete?

    An “Incomplete” will be issued ONLY FOR MEDICAL REASONS. To get an “Incomplete” you must

    provide a copy from your doctor stating that you were unable to complete the class due to an extreme medical emergency. Without such a document an Incomplete will NOT be issued.


    17. When do classes meet?

    There are no scheduled on-campus or scheduled on-line class periods. The entire course can be

    accessed at your convenience. Your only requirement is to complete assignments and exams as

    scheduled on the syllabus.

    18. Are the classes different from “on-campus” classes?

    NO. The content is identical to an on-campus class. Only the delivery method differs between the

    online class. Your transcript will NOT identify this course as an online class. 19. Is this method of delivery for everyone?

    Absolutely NOT. Any online student must be a self-directed student who can plan schedules to

    accommodate the deadlines outlined in the syllabus. It is very easy to fall behind in this course if you do

    not plan your time.

    20. Is an online course right for me?

    Students who are self-motivated are often successful at surviving the on-line experience and completing

    their cyber courses. Students who perform at their full potential, have high self-esteem, welcome

    change and are willing to assume responsibility, make decisions, and express opinions, are successful

    cyber learners.

    1. What are threaded discussions? (DUE TO MASSIVE WORKLOAD WE SKIP THIS

    ASSIGNMENT IN Business 1B).

    They are asynchronous class discussions, much like a bulletin board. You can respond to my comments

    or your classmates’ comments or questions. Post your responses and comments on the website. Do not

    email your responses. You can participate at your leisure, but must complete the discussions during the

    assigned time frames.


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21. What are the arranged hours?

    This is the time that you will spend on the course over the Internet.

    22. Will we ever meet on campus?


    23. Do we have to meet online at a specific time?



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    Some student have reported that during a test, usually in the multiple choice segment, the text appears in weird letters and symbols that look like Greek letters, I would recommend that you follow the appropriate directions below to clear your browser's cache. Many times clearing your browser's cache files will help clear up issues or errors, such as you may experience. This is also a great process to follow on a daily or weekly basis to help keep your browser operating at an optimal performance level.

    First, go to a website other than the online course site and then restart your computer after performing this maintenance.

Instructions for PC:

Internet Explorer

     * Click on “Tools” at the top of the browser window, and choose “Internet Options.”

     * Click on the “Delete Files” button to clear the cache.

     * Click “OK.”

Netscape Navigator

     * Click on “Edit” at the top of the browser window, and then choose preferences.

     * Click on the plus sign next to advance. Underneath you will see “Cache.” Click on this word.

     * Next, click the “Clear memory” and “Clear disk” buttons.


     * Click on “Tools” at the top of the browser window, and then choose Option.

     * Click the “Privacy” icon, then scroll to the bottom.

     * Click the “Clear” button to the right of the word “Cache”.

    Also when taking the tests, it has been known that the answers will change as you take the test. It is

    recommended not to use the wheel of your mouse in the test. If you use the wheel, be sure to click off the

    answer before continuing.

    With these issues out of the way, your online course should move along smoothly. The occasional Internet hiccups should not prevent you from doing well in the course.


    Summer 2008 May 31, 2008


    There will be a total of six tests. The grade for this class will be based on five tests. You will be allowed to drop one test of the six tests. Thus your grade will be based on the best five out of six tests plus the quizzes(online) and homework from Homework Manager plus. Completing all the quizzes and homework by the due date is required for points to be received.

    All questions will be multiple choice or true/false. There will be fifty questions on each test.

The points for this course will be as follows:

     Tests (6 exams, dropping lowest score) 1500

     Quizzes online (in Pageout gradebook) 500

     Homework Manager (max score) 350

     Total 2350

The grades are as follows:

     A= 92-100

     B= 80- 92

     C= 70- 79

     D= 60- 69

     F= 59 or less

    Student Responsibilities: Your primary responsibility is to complete the homework and submit the tests, homework and quizzes on time.

    Safeguards: Back up every piece of work you do on a disk. Also make sure that you print all work. Heavy Internet use occurs during the evening hours of 8-10pm. You may want to log in at other times if possible. E-mail address security: Please be aware that your email address will be available to other students so that you can communicate with each other. If this is a problem for you should change your address after the end of the course.

    To change personal information or e-mail address: log on to your class in the usual manner. Click on

    Student Users Profile, and click on the Update with new values button.


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    This course consists of 17 chapters (review of chapters 11 and 12 and coverage of appendix B) and is designed to lasts 16 weeks (5 weeks in the winter and 6 weeks in summer sessions). I recommend that you study each chapter in the following order:

    1. Read the chapter in your textbook.

    2. Start the online quiz for the chapter(o11 in the gradebook,etc).

    3. Review the chapter content in Pageout and supplements from McGraw-Hill online learning center-

    4. Review PowerPoint slides and start the Homework Manager exercises. Check due dates.

    5. Log on to Homework Manager (Homework Manager - BUS 1B - 4302 SUMMER 2008) to work

    exercises(ex11.4,etc.) and homework(hw11.5,etc.). I recommend working all problems twice. There are

    many aids in homework manager plus hints and help. They are all useful.

    6. When the above is completed including submitting the online quiz (due the Thursday before the test),

    log-on to Pageout gradebook and take the test(t1). Check the due date. This test will be timed for 2.5

    hours and will be active from Friday 4:00pm to Monday 9:00pm (active for 77 hours) Remember that with accounting you can never have enough practice. Also, a useful note to keep in mind, if you

    make an error or mislead an investor, you will be responsible (Enron,etc.).

    Throughout the semester I may be making changes to the test dates, reading and homework assignments. Make sure that you check your emails on regular basis and check for new announcements.

    ; Mandatory: Reading the text chapters.

    Mandatory: Doing a practice quiz for each chapter provided by Pageout ( You

    are responsible only for the Gradebook quizzes (listed as online quizzes (o)). After you log on to your

    class look for the chapter you are studying and you will find the quiz listed in the gradebook. See

    grading policies.

    ; These online quizzes maybe started, saved and reopened until the due date or submitted. When you are

    done with the quiz or tests make sure to click on the Save button (or Submit button). The results of your

    work will be automatically stored. I will see your grade and the time you spent on the quiz or test. Mandatory: Doing homework in homework manager ( Summer 2008 Homework Manager). Each homework

    problem is a separate assignment. Before going to the next problem, the current problem must be submitted. This problem can be restarted later and be re-worked.

    ; You can take the homework problems as many times as you need to get the highest grade.

    ; The answers to the quizzes are available in your grade book.

    ; Make Sure to keep a record of all your scores!!!!!!!!!!!!!

    Optional: At the end of each chapter you will find Discussion Questions and Problems. I have provided you with Key Figures. This extra material will help you master this course

    Mandatory: To login to the Pageout gradebook and take the test(T1,etc).



    Summer 2008 May 31, 2008

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