Faculty Syllabus

Prerequisites: Before enrolling in ACNT 2304, you must have completed ACCT 2303 (Intermediate Accounting I) with a C or better grade. Students who have not completed the prerequisite courses or who cannot document completion will be withdrawn from the class.

Basic computer skills utilizing internet, word processing, spreadsheet (Excel), and presentation (Power Point) software are recommended for all accounting courses. Generally, all assignments are to be prepared on the computer and presented in a format that would be acceptable in a professional, business environment.  Access to computers is available at the college. 

Course requirements:

• Successfully complete unit exams and quizzes.
• Complete and understand homework assignments in a timely manner.
• Regular and punctual class attendance.

A grade of C or better is required in this course in order to register for ACNT 2333 (Advanced Accounting) or ACNT 2376 (Financial Statement Analysis).

Computer hardware and software requirements: This course will utilize Blackboard. This course requires that you have high-speed internet access. You must be able to view audio and video files in flash. Your computer will need to have a sound-card or speakers. You must have access to Excel and word processing (save documents as doc, docx, pdf, xls, xlsx, or rtf files). If you do not have a dependable computer or access to Microsoft Office, you can work at any ACC Library computer lab.

Required Textbook/Materials

1. Intermediate Accounting, Eleventh Edition, Spiceland, Sepe, Nelson & Thomas, McGraw Hill Education Publishing.  ISBN:   978-1-264-38714-4 (includes Connect Plus access code). This is the same textbook that is also used in ACNT 1371 and ACNT 2303.

CLASS POLICIES:

Attendance/Class Participation: This is a synchronous class held via Blackboard Collaborate Ultra. Regular and punctual class attendance is expected of all students. You may attend lecture live during the posted time, or watch the recording later.

Scholastic Dishonesty: Acts prohibited by the college for which discipline may be administered include scholastic dishonesty, including but not limited to cheating on an exam or quiz, plagiarizing, unauthorized collaboration with another in preparing outside work. Academic work submitted by students shall be the result of their thought, research or self-expression. Academic work is defined as, but not limited to tests, quizzes, whether taken electronically or on paper; projects, either individual or group; classroom presentations, and homework. Electronic devices may not be used for exams unless specifically authorized by the instructor.  Penalties for scholastic dishonesty will depend upon the nature of the violation and may range from lowering a grade on one assignment to an F in the course and/or expulsion from this institution.

See Student Handbook: www.austincc.edu/handbook

Plagiarism: Plagiarism is taken very seriously in this class. Plagiarism is considered to be copying of another’s work including another students, internet, or research source. Any phrase, sentence, paragraph, etc. that is take from another’s work must be cited appropriately. All students are required to review the plagiarism module that can be found in the course for further instructions. All assignments submitted in this course are run through a comprehensive plagiarism checker. The first instance of plagiarism will result in a required student/faculty meeting and a grade of zero on that assignment. The second instance of plagiarism will result in a referral to the college dean of student services and a grade of F in the course.

Communication: My preferred method of communication is email. Please email me from your ACC email account, and I will reply at my earliest convenience. If I do not reply within 24 hours, you are welcome to follow up.

Withdrawal: It is the responsibility of each student to ensure that his or her name is removed from the roll should he or she decide to withdraw from the class. The instructor does, however, reserve the right to drop a student should he or she feel it is necessary. If a student decides to withdraw, he or she should also verify that the withdrawal is submitted before the Final Withdrawal Date. The student is also strongly encouraged to keep any paperwork in case a problem arises.

Students are responsible for understanding the impact that withdrawal from a course may have on their financial aid, veterans’ benefits, and international student status.  Per state law, students enrolling for the first time in Fall 2007 or later at any public Texas college or university may not withdraw (receive a W) from more than six courses during their undergraduate college education. Some exemptions for good cause could allow a student to withdraw from a course without having it count toward this limit. Students are strongly encouraged to meet with an advisor when making decisions about course selection, course loads, and course withdrawals.

Incomplete:An incomplete (grade of "I") will only be given for extenuating circumstances. What constitutes "extenuating circumstances" is left to the instructor's discretion. If a grade of I is given, the remaining course work must be completed by a date set by the student and professor. This date may not be later than two weeks prior to the end of the following semester. A grade of I also requires completion and submission of the Incomplete Grade form, to be signed by the faculty member (and student if possible) and submitted to the department chair.

Students may request an Incomplete from their faculty member if they believe circumstances warrant. The faculty member will determine whether the Incomplete is appropriate to award or not. The following processes must be followed when awarding a student an I grade. 

1. Prior to the end of the semester in which the “I” is to be awarded, the student must meet with the instructor to determine the assignments and exams that must be completed prior to the deadline date. This meeting can occur virtually or in person. The instructor should complete the Report of Incomplete Grade form.
    
2. The faculty member will complete the form, including all requirements to complete the course and the due date, sign (by typing in name) and then email it to the student. The student will then complete his/her section, sign (by typing in name), and return the completed form to the faculty member to complete the agreement. A copy of the fully completed form can then be emailed by the faculty member to the student and the department chair for each grade of Incomplete that the faculty member submits at the end of the semester.   
    
3. The student must complete all remaining work by the date specified on the form above. This date is determined by the instructor in collaboration with the student, but it may not be later than the final withdrawal deadline in the subsequent long semester.  
    
4. Students will retain access to the course Blackboard page through the subsequent semester in order to submit work and complete the course. Students will be able to log on to Blackboard and have access to the course section materials, assignments, and grades from the course and semester in which the Incomplete was awarded.  
    
5. When the student completes the required work by the Incomplete deadline, the instructor will submit an electronic Grade Change Form to change the student’s performance grade from an “I” to the earned grade of A, B, C, D, or F. 
    

If an Incomplete is not resolved by the deadline, the grade automatically converts to an “F.” Approval to carry an Incomplete for longer than the following semester or session deadline is not frequently granted.

Exams: Exams will be proctored using Proctorio. Students must have a webcam and computer/tablet in order to take the exams. Information about how to schedule and take exams will be provided in Blackboard. Exams will be taken in Connect. Each exam will have a time limit and there will be a testing window during which the exam must be completed. DO NOT MISS EXAMS.  If you must miss an exam, please contact me BEFORE the end of the testing window by email. 

Quizzes: The quizzes will be given through Connect. Each quiz will have a time limit and there will be a testing window during which the quiz must be completed. DO NOT MISS QUIZZES.  If you must miss a quiz, please contact me BEFORE the end of the testing window by email. 

Homework: Homework will be assigned in Connect for all chapters covered in the course. Three attempts will be allowed for each assigned homework problem. The student will receive credit for the highest score earned for homework submitted before the due date. No late homework will be accepted.

Extra Credit: Smartbook assignments, consisting of an interactive textbook and questions, will be available in Connect, for 3 extra credit points per chapter.

Course Learning Outcomes: Upon completion of this course, students should demonstrate a mastery of the learning objectives through various learning media, including exam performance, homework assignments and class participation.