Nicole Cook	BUS 112 - Section 11082	Classroom - AC 241 (Academic Center)
Spring 2017	Course Syllabus	Please see my schedule here: Nicole's Class/Office Schedule
email: Nicole.Cook@marin.edu	Mon/Wed 11:10 am to 1:00 pm	Phone: Use email

BUS 112 4.0 Units - Financial Accounting
An introduction to accounting practice, principles and analysis. This course is basic for students in accounting, business administration, economics, law and other professions. It covers the accounting cycle for a service enterprise and for a merchandising enterprise, preparation of financial statements, internal control, valuation of receivables, depreciation and fixed asset disposal, debt structure, corporate capitalization and retained earnings, and finishing with a thorough discussion of financial statement analysis.
Section	Lecture Time & Location	Office Hours Time & Location	Lab Time & Location
sect # 11082 N Cook Mon / Wed	11:10am-1:00pm, KTD/AC241	See My Schedule	See My Schedule

Day	Topic	Reading Assignment Should be completed on the day shown below	Quiz Each quiz will be available for 2 weeks only and then unavailable after that time !! **See Info Below**	Lab Assignment
Week 1 (Jan 22-28)	Introduction, Definition of Accounting, Career Opportunities, Math Review, The Basics - Assets, Liabilities and Equity	Chapter 1	Week 1 Quiz ends 2/6	Assignment 1 See Web Site
Week 2 (Jan 29 - Feb 4)	Analyzing Business Transactions, Revenue and Expense Accounts, The Balance Sheet & Income Statement		Week 2 Quiz ends 2/13	Assignment 2 See Web Site
Week 3 (Feb 5-11)	Recording Business Transactions in T-Account Form, Trial Balance, Debits & Credits	Chapter 2	Week 3 Quiz ends 2/20	Assignment 3 See Web Site
Week 4 (Feb 12-18)	General Journal, General Ledger and Recording	Chapter 3	Week 4 Quiz ends 2/27	Assignment 4 See Web Site
Week 5 (Feb 19-25)	Adjusting Entries and the Worksheet - Accounting Cycle	Chapter 4	Week 5 Quiz ends 3/6	Assignment 5 See Web Site
Feb 20th	HOLIDAY - NO CLASS
Week 6 (Feb 26 - Mar 4)	The Closing Process	Chapter 5	Week 6 Quiz ends 3/13	Assignment 6 See Web Site
Week 7 (Mar 5-11)	Bank Accounts and Cash Funds - Accounting Information Systems	Chapter 6	Week 7 Quiz ends 4/3	Assignment 7 See Web Site
Week 8 (Mar 12-18)	Review and Midterm	All Preceding Chapters	Week 8 -- Midterm	None
Week 9 (Mar 19-25)	The Sales Journal and the Purchases Journal	Chapter 9	Week 9 Quiz ends 4/3	Assignment 8 See Web Site
March 27th - April 1st	SPRING BREAK - NO CLASS
Week 10 (Apr 2-8)	Cash Receipts Journal and the Cash Payments Journal	Chapter 10	Week 10 Quiz ends 4/17	Assignment 9 See Web Site
Week 11 (Apr 9-15)	Payroll Accounting, Employee Earnings and Deductions	Chapter 7	Week 11 Quiz ends 5/1	Assignment 10 See Web Site
Week 12 (Apr 16-22)	Employer Taxes, Payments, and Reports	Chapter 8	Week 12 Quiz ends 5/12	Assignment 11 See Web Site
Week 13 (Apr 23-29)	More on the Work Sheet and Adjusting Entries	Chapter 11	Week 13 Quiz ends 5/12	Assignment 12 See Web Site
Week 14 (Apr 30 - May 6)	Inventory in the Accounting Process	TBD	Week 14 Quiz ends 5/12	Assignment 13 See Web Site
Week 15 (May 7-13)	Financial Statements, Closing Entries & Reversing Entries	Chapter 12	None	Assignment 14 See Web Site
Week 16 (May 14-20)	Long Term Investments, The Time Value of Money, Compound Interest	TBD	None	Assignment 15 See Web Site
May 14-20	Prepare for Final Audit **NOTE: Your final books are due by Wednesday, May 17th. NO EXCEPTIONS !! I need a chance to print them and review them before the final meeting.
Note: 5:00 pm on Friday, May 12th is the deadline for submitting ALL homework and chapter online quizzes. (Except the Final Audit) No late submissions will be accepted! You should only be working on your Final Audit during the last week of class.
Final Audit -- Monday, May 22nd
Final Audit - Monday, May 22 11:10am - 2:00pm You need to bring a picture ID. You need to bring a printed copy of your company books for their final audit.

	REQUIRED TEXTBOOK - College Accounting - Chapters 1-12, 11th Edition, Nobles, Scott, McQuaig, Bille Published by South Western Cengage Learning ISBN-13: 978-1-111-52812-6
	COURSE WORK AND HOMEWORK:
	If you have a computer you can do your lab work at home. However, working at home is not an excuse for not getting your assignments done. I am in the lab for several hours each week (See Schedule). If you are working at home and start to fall behind, work in the lab while I am there !! All lab assignments are due the week after they are listed above. Late assignments lose 10% of their value for each week they are late. Reading should be done before the class they are listed for above. All assignments and several other useful items can be found on my website at http://www.nicoleanddebbie.com/classes
	STUDENT LEARNING OUTCOME: Upon completion of the course, students will be able to: Perform the duties necessary to function as an Accounting Assistant, Bookkeeper or to perform the day-to-day accounting of their own business Demonstrate an understanding of the framework of rules and best practices that an Accounting Professional must operate within Exhibit an understanding of modern accounting systems and reporting mechanisms For the complete curriculum SLO list, click here

GRADING:
Your grade in this class is determined by: your lab assignments, quizzes and the final audit at the end of the class.
Lab Assignments	25 percent of your grade	5 p.m. Friday, May 12th is the deadline for submitting all assignments
Quizzes	25 percent of your grade	5 p.m. Friday, May 12th is the deadline for submitting all quizzes
Midterm Exam	25 percent of your grade	All students must take the Midterm in person at the Kentfield Campus. This is a closed book exam. You may bring a one page printout of notes (8.5" by 11"- front and back) to help you in the exam.
Your printout must be done before the exam and not when you arrive to the classroom. Please do not staple 2 sheets of notes back to back or it will not be accepted !!
Final Audit	25 percent of your grade	All students must attend the Final Audit in person at the Kentfield Campus. You will need a second set (copy) of your books with you when you arrive

QUIZ INFO:
The normal process for taking quizzes is like this: the student shows up to class the instructor gives the quiz the student has one chance to take the quiz there is a 15-20 minute time limit there is no use of the textbook / student notes	My way for taking quizzes is like this: give a 2 week time frame to get them done you may retake each quiz up to 3 times for a better grade if the grade you receive the first or second time is not your best you have a 2 hour time limit each time you take the quiz you may use your textbook / notes
I can either use the normal process of taking a quiz, or use my way. If using my way, you will need to remember to take the quizzes within the 2 week time frame. Quizzes CANNOT be re-activated so please DON'T EVEN ASK !!

TIMES WHEN I WILL BE IN THE LAB:

From 1/22 to 5/17

Please see my schedule here: Nicole's Class/Office/Lab Schedule

You can come to any lab session to ask me a question, however the class that the session is scheduled for has priority

TIMES WHEN I WILL BE IN THE OFFICE:
From 1/22 to 5/17
Please see my schedule here: Nicole's Class/Office/Lab Schedule

CLASS RULES:
Students attending lectures are entitled to a disruption free, respectful environment. First violation of the following class rules will result in a warning; second offense a two-day suspension and third offense may result in a suspension from the class.
Cell phones and electronic music devices (even with headphones) may not be operated in the classroom at any time. Talking disruptively to other students during the lecture is not permitted.

USE OF NON-DISCRIMINATING LANGUAGE IN CLASS:
This class will be conducted in an atmosphere of mutual respect. I encourage your active participation and welcome both respectful discourse and reasoned debate. However, if your language or conduct at any time demonstrates a lack of respect for anyone’s race, gender, sexuality, culture, beliefs or abilities, you will not be permitted to participate further.

How To Contact Me:
If you need to contact me, the best way to reach me is by email. You can email me at Nicole.Cook@marin.edu
You can ask me questions by email also. Either Debbie or I will respond to your questions. Calling me at the college does not work since I currently do not have an office phone.

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