Course Syllabus

Winter 2017 Foothill College (section # 30715)

Instructor Information

Jose J. Nava, CPA, MBA navajose@foothill.edu Online Class, no office, no phone (reach me via canvas, using INBOX or DISCUSSIONS) Online Office Hours

REQUIRED MEETINGS: None

CANVAS Online Platform ACCESS: http://www.foothill.edu/fga/canvas_login.php

Course Description

Study of accounting as an information system, examining why it is important and how it is used by investors, creditors, and others to make decisions. The course covers the accounting information system, including recording and reporting of business transactions with a focus on the accounting cycle, ethics in accounting, the application of generally accepted accounting principles, international financial reporting standards, the financial statements, and financial statement analysis. Includes issues relating to asset, liability, and equity valuation, revenue and expense recognition, cash flow, internal controls, and ethics. Financial Accounting is covered over a 2-course sequence: ACTG 1A and ACTG 1B.

Prerequisite: NONE

Advisories: Eligibility for MATH 220 and ENGL 110 or ESLL 26

Transfer Credit: UC, CSU.

Student Learning Outcomes

Student Learning Outcome #1 -

Explain financial accounting terminology, concepts, principles, and frameworks. [SLO1: Theory]. 

Related Institutional Learning Outcome(s): 1. Communication  2. Creative, critical and analytical thinking

 
Student Learning Outcome #2 -

Perform related calculations and demonstrate the ability to use methods and /or procedures to solve financial accounting problems. [SLO2: Application]

Related Institutional Learning Outcome(s): 3. Computation

Course Outline / Topics

Note: The order of topics are not necessarily in the same sequence as in the textbook. Refer to CLASS CALENDAR (below) for actual coverage sequence and deadlines. Class Calendar always controls all assignments and due dates.

But briefly, the initial planned sequence will be:

• Part 1 >> Ch 1-4, Project >> Midterm 1
• Part 2 >> Ch 5-7 >> Midterm 2
• Part 3 >> Ch 8-9 >> Final Exam

Part 1	Part 2	Part 3
Ch 1: Intro to Actg Ch 2:Actg Cycle: Double-Entry Actg Ch 3: Actg Cycle: Adjustments Ch 4: Actg Cycle: Closing Process Project: Practice Set (Actg Cycle) Midterm Exam  1 (ch 1-4)	Ch 5: Merchandiser Transactions Ch 6: Inventories Ch 7: Actg Info Systems Midterm Exam  2 (ch 5-7)	Ch 8: Cash and Internal Controls Ch 9: Receivables Final Exam*     *Comprehensive, but emphasizing latter chapters 8-9.

Financial Accounting I and II (Actg 1A, 1B) and Managerial Accounting (Actg 1C) are prerequisites for more advanced accounting courses:

In Actg 1A you will cover a broad range of content.  Please note that you are responsible for learning all of the material in assigned textbook reading, even if we do not explicitly discuss it within class.

Coursework for 2016-2017 Academic Year

*(course titles abbreviated)

Core Courses	Career/Technical Courses	Advanced Courses
ACTG 1A: Financial Actg I ACTG 1B: Financial Actg II ACTG 1C: Managerial Actg	ACTG60: Actg for Sm. Bus ACTG 64A: Quickbooks ACTG 64B: Excel for Actg ACTG 65: Payroll	ACTG 51A: Intermediate ActgI ACTG 51B: Intermediate ActgII ACTG 51C: Intermediate ActgIII ACTG 52: Adv. Actg ACTG 53: Fin. Stmt. Analysis ACTG 58: Auditing ACTG 59: Fraud ACTG 66: Cost Actg ACTG67: Indiv. Tax ACTG68A: Adv. Tax I ACTG 68B: Adv. Tax II ACTG 75: Governmental Actg ACTG 76: Ethics in Actg

*Refer to schedule for specific offerings each quarter

For further information, refer to accounting program site: http://www.foothill.edu/accounting/

Course Type, Canvas, and MAL

This class is conducted fully online and requires the use of both Canvas and MyAccountingLab (MAL)

Class Website (Canvas)

The college uses Canvas as its online course management system.  At this website, students will find the course materials organized and available for their download and use.  Items such as the lecture PowerPoint slides, project handouts, announcements, and grades can be located on the site.  Students can access the class website at(http://www.foothill.edu/fga/canvas_login.php) and should check it regularly for any class announcements and documents.  Refer to the FGA (Foothill Global Access) site to learn more about Canvas.

For help with Canvas, refer to Foothill College's Help Desk for Canvas. Instructors are not a good source for help with respect to Canvas.

Publisher Website (MyLab or MAL)

The course textbook includes many online resources –such as practice quizzes, flashcards, and videos, which can be accessed through the publisher’s website  MyAccountingLab (MAL).  In addition to the study resources available, various graded assignments will be accessible only through MAL which is why it is recommended that students register as soon as possible.See Appendix B for instructions for registering for MAL.

Textbook 

Title:        HORNGREN'S ACCOUNTING, CUSTOM EDITION* (Bundled with MAL) Authors:    By MILLER, NOBLES Publisher:  Pearson   |   ISBN: 9781323238516 Available:  At Foothill College Bookstore ------------------------------------------------------------------------------------------------- Option A: ~ $142 << Best Option ~ $142. - MyAccountingLab (MAL) access code - w/eText AND printed text Other Potential purchase options directly from publisher's website. You will only be able to access these options as you register into MAL via the MyLab and Mastering link within our CANVAS site << NOT through college bookstore Option B (access + ebook): ~ $128 - MyAccountingLab (MAL) access code - w/eText, no printed text  Option C (only access): ~ $70  - MyAccountingLab (MAL) access code - no eText, no printed text Refer to Screenshot below for a sample image of the screen you will see while you register for the course in MAL. EVERYONE REQUIRED to have both textbook and access.

Coverage:

Chapters 1-9 will be covered in ACTG 1A. Chapters 10-17 will be covered in ACTG 1B. Chapters 18-26 will be covered in ACTG 1C.

NOTE: For MAL you will need both

- an REGISTRATION/ACCESS CODE: 

The textbook comes packaged with a 16-DIGIT ACCESS CODE you will need to use an online homework and assessment tool called MyAccountingLab (MAL), which is required in our intermediate accounting classes.

- a COURSE KEY specific for our course section at the WileyPlus website (see below for more detail.

The required COURSE KEY has the following format: navaXXXXX, my last name and 5 digits.  You will use along with the access code to register in our MAL section. The same textbook is used for Actg 58A and 58B. The access code can be re-used for a full year from the time of first use it - do NOT lose it. If you register through a Canvas course shell, you will NOT need the course key. Canvas automatically knows our MAL section.

- See Appendix B for instructions for registering for MAL.

Note: there is a 14-day temporary access option, if you need more time to purchase the textbook/MAL bundle. This temporary access allows you to still register in MAL and not fall behind with the assignments (bottom of screenshot below).

Course Communication

Announcements

Announcements will be posted in CANVAS on a regular basis. They will appear on your CANVAS dashboard when you log in and/or will be sent to you directly through your preferred method of notification from CANVAS. Please make certain to check them regularly, as they will contain any important information about upcoming projects, changes to the class/syllabus, or class concerns. Part of your class attendance grade is based on logins (3 logins per week minimum). See grading section below for detail.

Email

In this course we will use the INBOX feature on the help corner (located in the upper right hand navigation links)to send email for private messages. You can either check your messages in the CANVAS system or set your notifications to your preferred method of contact. Please check your messages regularly. When submitting messages, please do the following:

• Put a subject in the first line of your email subject box that describes the email content with your name, week and message subject. For example: ****YOUR NAME WEEK2 ASSIGNMENT****.
• Send email only to the INBOX and not my personal email account.
• Do not send messages asking general information about the class, please post those in the Q& A Forum.
• Do not submit your assignments by message.
• Make certain to check your messages frequently, daily is recommended.

Questions

In online courses it is normal to have many questions about things that relate to the course, such as clarification about assignments, course materials, or assessments. Please post these in the Q&A Forum which you can access by clicking the MODULES button in the course navigation links. This forum is in the ORIENTATION and CHECK-IN MODULE. This is an open forum, and you are encouraged to give answers and help each other. If those discussions are not appropriate for your question, please use the INBOX in Canvas (do not use email).

Discussion Forums

Discussion Forums are a way for you to engage with each other about the course content. Each lesson module will have a question that links to a forum. You can also access each forum by clicking on the MODULES button in the course navigation links and working on your weekly module. In order to get full credit for each discussion, you will need to post a substantive question or response to the question to your classmates’ questions/comments.

Virtual Office Hours

Use Conversations from your INBOX to ask me questions regarding the class or private questions about your work, grade, etc. You can also use the VIRTUAL OFFICE HOURS thread in DISCUSSIONS to ask public questions that relate to the class.

Turnaround/Feedback

During the week (M-F), I will scan Conversations and Discussion Postings within the currently active module at least once a day. If you have a concern and send me a message, you can expect a response within a day. Note that I am usually much more responsible to Messages in Conversations (inbox) than the standard requirement of 1-2 days. If within 24-48 hours, I do not respond to your question in the discussions, prompt me by sending me a message via Inbox letting me know that I may have missed your posting.

• Each week runs from Monday through Friday, with a FRIDAY at NOON cut-off time for posting questions in Private Messages or in Discussion Forums.
• Instructor and classmates will respond to your questions within 24-48 hours. I respond well within 24 hours to all PM’s and to Discussion forums postings within the required 24-48 hours. DO NOT rely on weekend help, even if most deadlines are set for Saturday at 11:45pm.

Netiquette

When posting on the discussion boards and chat rooms it is important to understand how to interact with one another online, netiquette. You can read more about the rules of netiquette at http://www.albion.com/netiquette/index.html.

Course Assignments

Important Dates

The due dates for your assignments can be found in the SYLLABUS-CLASS CALENDAR in the global navigation links on the left-side navigation panel. Please review these. In addition, I will post reminders prior to the due dates in the Announcements. 

Note: If you click on the assignment from the calendar, you will not be able to access it. You must access your course assignments through the MODULES.

Weekly Assignments - Deadlines

Each week where the course is conducted online you will need to complete the following:

• Read the weekly module/textbook/other reading material, as assigned. This will be available every Monday at 8 AM PST until the following Sunday at 11:59 PM PST.
• Complete the lesson assignments in each course lesson by Thu/Fri and Sunday at 11:59 PM PST (refer to class calendar for more specific deadlines).
• Reading Check (~10 question quiz) in MAL
• Homework Assignment (e.g. brief exercises, exercises, problems, cases) in MAL
• Other tasks, as assigned.
• Post in the weekly Discussion Forum by Thursday at 11:59 PM PST or respond to other students’ posts in the Discussion Forum by the following Sunday at 11:59 PM PST.

Special Projects/Assessments

If this course requires a team project. I will post the instructions in Modules, labeling it Team Project Module by the middle of the quarter. Number of members per team will be shown in project instructions which will be announced later in the term.

Assignment Detailed Descriptions

Reading Checks (quizzes)

The purpose of these assignments is to gauge your reading comprehension for the chapter reading assignments. RC's will be approximately 10-20 questions in length (will vary).  You may take each RC 3 times, and your highest score will be recorded.  Unlimited time in MAL.

Assigned HW

The purpose of these assignments is to check that a minimum amount PROBLEM-SOLVING has been attempted - preferably using a spreadsheet. HW's will be approximately 10-15 exercises/problems from the book.  You may take each RC 3 times, and your highest score will be recorded.  Unlimited time in MAL.

Exams

There will 2 midterms (in MAL) and one (1) Final Exam (in MAL)  The purpose of the exams is to verify that you have learned the concepts and calculations (including accounting process) covered during the course;  exam will be cumulative (covering all chapters in the book). The exam will consist of both theory questions and problems. You may take the Final Exam once.  The time limit for the final exam is 120-150 minutes.  

Project (instructions released later in term)

There will be 1 project. It's primary purpose is to offer you the opportunity to collaborate with others in the planning, implementation, and presentation of a deliverable similar to those in the accounting profession. The main objective is on fostering good project management, interpersonal, and communication skills.

Attendance and Participation 

Attendance and Class Participation are distinct graded components. 

Attendance: I will make note of your logins per week. The standard is for 3 logins, one must be on Monday to make sure you review and acknowledge the agenda for the week. The other 2 logins can be any time during the week. Although only 3 logins are expected, I highly encourage daily logins throughout the week. 

Participation: Participation is essential to your success in this class. In distance education courses you are required to participate just as if you were in a face-to-face course. This means that in order to get full credit for participation, you will have to complete your discussion assignments, lesson activities and assignments on a timely basis. Consistent failure to participate in class for a total of 1 week's worth of assignments will result in your being dropped from the course.

Various assignments are scheduled for students during the course of the semester in order to reinforce new topics and concepts.  These assignments will be mostly individual work.  However, the class participation grade, in our online class, is based solely on a single posting per week per chapter. Given that we have 12 weeks and that I discount both the first and last weeks, there are 10 required postings throughout the semester (one per week). This is my way of getting each student to at the very least enter the discussion forums once a week - hoping that much more than 1 posting is made, nonetheless. 

Grading Components

Direct Link to Googe-doc: https://docs.google.com/spreadsheets/d/1HmbPXg_Nl8wtu5ii90BYVhEHFsJOgRMCtXzrMgEy5tE/edit?usp=sharing

 

Note: use your low score drops strategically for issues related to technology glitches, illness, incidents, etc.

Grading Scale  Letter Grade Percentage (weighted points)  A  A- 93-100 % 90-92.99  B+   B  B- 80-89.99 % 83-86.99 80-82.99  C+  C 77-79.99 % 70-76.99  D+  D  D- 67-69.99% 63-66.99 60-62.99  F 59.99% and below

It is the student’s responsibility to monitor their grade through returned assignments, quizzes, exams, etc. Periodically, the instructor will update your gradebooks (1-2 week lag) on the class website (Canvas). No extra credit assignments are scheduled. However, if extra credit opportunities become available, they will be announced. The maximum amount of extra credit students can earn is 5 weighted points (out of 100). Note: use your low score drops strategically for issues related to technology glitches, illness, incidents, etc. **Grading and syllabus are subject to change, any changes will be announced**

Grades

You can view your grades using the GRADES button in the course navigation links. Please check your grades regularly to make certain that I have received all your assignments. If you have a question about a grade, email me through the CANVAS INBOX. Please do not post your personal concerns in a discussion forum.

Other Course Policies

Please take note of the following course guidelines:

1. Grades are not curved.

2. Late assignments are not accepted. Make-up work is not permitted. use these drops strategically (i.e. getting sick, technical issues with computer/internet, travel, work, etc.)
3. Assignments are not accepted via email. They should be submitted in the manner instructed.
4. Students are responsible for retaining all returned work until the end of the term.
5. If a period is missed, it is the student’s responsibility to independently catch up on the material covered, maybe by contacting a classmate and/or reviewing announcements, discussion postings.
6. To ensure that grading in this course is fair, I will adhere to the guidelines in this syllabus and related documents (such as project handouts). Your academic responsibility is to be aware of and adhering to those.
7. Grade disputes must be submitted to the instructor via e-mail within five days of the date the graded item is available for your inspection (except for final grades, which will only allow for 1 day review). Such documentation will trigger a review of the entire graded item, which may result in a higher or lower grade.
8. If you have a documented disability, please contact the DRC Center as soon as possible to discuss the necessary testing or other accommodations needed for the course. No accommodations will be arranged outside of the DRC process.
9. Everyone in this class is expected to behave ethically and professionally. That behavior includes, but is not limited to:

a. Completing work in the manner assigned (individually or in a group).

b. Ensuring the work you submit reflects your own original thinking and effort.

c. Respecting classmates and the classroom environment.

d. Adhering to the standards of ethical behavior and academic integrity set out in the Mission College catalog and related documents.

Failure to behave ethically and professionally may result in any or all of the following:  no credit for specific assignments, being dropped from the class, referral to the Vice President of Student Services for further disciplinary action. 

Drop / Withdrawal 

In order to avoid getting an F for the course, it is your responsibility to officially withdraw from the class prior to the deadline.

If you do not actively participate in class, that is, if you consistently do not complete assignments, assessments (reading checks, homework), respond to forums or turn in other work for the total of 1 week's worth of assignments, you will be dropped from the class for non-participation.

Note that you can DROP (without a "W") or WITHDRAW (with "W") by certain deadlines. Check the college website for specific dates. If you do not withdraw properly/officially from the class via your portal or in person, you will receive whatever grade you earned (usually not a good grade). It is fully your responsibility to drop/withdraw from the class. After the withdrawal deadline passes, instructors do not have the ability to drop you from the class.  

Additional Resources: Tutoring and Other Resources

Tutoring Services

The school offers free accounting tutoring to all enrolled students.  Please visit the school’s. STEM Center in the 4200 Building. Refer to the Stem Success Center Webpage for more information.

Open Hours:

Mondays	12-4pm
Tuesdays	12-4pm
Wednesdays	12-4pm
Thursdays	12-4pm
Fridays-Sunday	none

Teaching and Learning Center (computer lab)

If you do not have access to a computer off campus, the college offers free access to computers Teaching and Learning Center (located behind the library), Bldg 3600.

Computer Requirements

You will need to have an up-to-date browser, operating system and some additional software on your computer to take this class. Check this Distance Education page for hardware & software requirements. Some of the documents in this course will be available to you in PDF form. If you do not have Adobe Acrobat Reader software on your computer, you can download it by going to http://get.adobe.com/reader/. We will also be using google-docs and google-spreadsheets, selectively. You may want to get familiar google-docs (if not already) and even get a google-drive (free) to create, store, and share documents.

Transfer /Career Center

Taking classes is just the first step in your academic lives, to learn about the next step –transferring to a university or job placement, please visit the school’s Transfer Center in the at the Students Services Building, Third Floor, Room 8329.

Tech Support and Distance Education help 

If you need technical assistance at any time, you can contact the college's Foothill Global Access Program, refer to their webpage at: http://www.foothill.edu/fga/. 

Student Services

There are many services on campus to help you achieve success in your courses. Check out this Current Students Webpage for more information.

Class Calendar

While I will try diligently to follow this schedule, I reserve the right to amend this schedule at any time during the course based on the needs, interests and progress of the class, and students are responsible for changes announced in CANVAS. 

Direct Link to Googe-doc: 

https://docs.google.com/spreadsheets/d/1mX41NB-91v_Ov6HsZ5JFbkRyyb2cX1acemlXtBoiVd4/edit?usp=sharing

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Important Notes 

*Team Work (if applicable):

Primarily for the Project, however, you can team up with classmates for Reading Check’s and HW’s. No Team work on Exams or as otherwise announced.

______________________________________________________________________________

Note on Class Calendar: The class calendar controls the timing, submission location, and other logistics for the graded components. The class calendar also lists the assigned hw items. The class calendar overrides any due dates shown in any other part of the class.

______________________________________________________________________________

Note on Point-System: The point system above works well most of the time, in capturing the true performance of students.  Sometimes, however, it does not.  In such cases, I reserve the right to adjust your scores, based on my judgment, to reflect what we believe is an appropriate final grade – one that represents to 4-yr schools and potential employers your true learning from this class.

______________________________________________________________________________

NOTE on “bump-ups” to final grade: NO “bump-ups” to the next grade level will be made without evidence that supports such an action on my part – no matter how close you are to the next grade level. Support for “bump-up” purposes is appropriate performance on final exam and exceptional class participation (substantive, non-trivial postings in chapter discussion forums) beyond any minimum required. “Exceptional” participation would probably fall in the range of 3 postings or more per chapter per week or approximately a minimum total postings of 36 (or more, depending on substance of your postings - my judgment).

 

Declaration Statement, Responsibilities, and Philosophy

By staying in the class, you agree to the terms of this class and the related requirements. If after the class has started, changes to the class syllabus occur, they will be announced for your comments and feedback, before they become effective. 

YOUR RESPONSIBILITIES AS A STUDENT

Enrolling in this online course is a COMMITMENT.  It is your obligation to manage your commitments responsibly.  Please make sure that you can fully meet the responsibilities of this course before you commit to enrolling in the course.  If you are unable to fully meet these requirements, please consider not enrolling in this course this term. Sometimes, we are too busy already and may overcommit.  

By enrolling in this class, you agree:

1. To uphold the standards of academic integrity as maintained by Foothill College
2. To read, fully understand, and abide by the Class Syllabus.
3. To reserve an average of 15 hours per week to spend on reading, studying and homework assignments.
4. To login to the Course Shell frequently each week (preferably daily) to read all  class announcements, class postings, and private messages, so that you can stay up-to-date with class information
5. To complete assignments and quizzes on-time per due dates in the Class Calendar
6. To review your course points in the course Grade Book regularly throughout the term and contact me immediately if you identify an error or have questions regarding your grade
7. To use PRIVATE MESSAGING in CANVAS (inbox) to communicate with your instructor.  Do NOT use email.
8. That it is YOUR responsibility to drop this class if it becomes necessary to do so
9. To respond to communications from the instructor (me) and your fellow students in a timely manner.  Please make every effort to respond to communications within 24 hours or less
10. To stay active and engaged in class and to HAVE FUN while doing so

NOTE: Stay active in class: By State Law, students who are “inactive” in an online class are subject to being dropped from the class by the end of the 8th week (about 4th week of summer session) of the quarter (REFER to college website for specific dates and deadlines). Inactivity is defined as not attend (log into CANVAS) or not submission of assignments for 7 consecutive days.

CLASS PHILOSOPHY

This class is a community.  We all have the same objective:  TO LEARN - in addition, mine is to certify that the grade YOU EARN represents your true learning, as accurately as possible. Employers, transfer institutions, and the community expects us to measure your learning honestly.

To do so, in this class we will engage in multiple approaches to learning (and sharing knowledge) including cooperative learning (interacting with each other to maximize learning opportunities), active learning (active engagement in discrete learning activities like reading, problem-solving and discussion), and experiential learning (“learning by doing”).  

This class also places great emphasis on teamwork and active communication in class; as you enter (or return to) the business world, you will realize that being able to productively work in teams and clearly communicate with others are “worth their weight in gold.”  

Finally, I want to encourage you to have fun and enjoy this class experience -- it is going to be a lot of work but also a  lot of fun!!!