ACCOUNTING 250 - INTRODUCTORY ACCOUNTING LAB: 

EDUCATIONAL PHILOSOPHY:

COURSE OVERVIEW:

 Welcome to Accounting 250:   

Welcome to the ACC 250 Introductory Accounting Lab Internet class. In this class you will learn the procedural details of accounting for the accumulation of information and generation of reports for internal and external users.

ACC 230 and 240 emphasize the uses of accounting information. The focus of ACC 250 is on the procedures used to accumulate the information presented in the financial statements. The major objective is to develop a fundamental level of technical skills that you will need before entering upper-division accounting courses. ACC 250 is an applications course that uses computer based training to provide an interactive and hands-on learning experience.

Prerequisites:

ACC 230. It is expected that you will be comfortable with fundamental accounting concepts from ACC 230.  Our first chapter will provide a brief review;  if you are still shaky after that you should come in for assistance!

Credit Hours:
I am often asked, "Why is this class only worth one credit? I worked so hard in it." This class is a lab class, and just like your science labs it is a lot of work.  Even so, the expectations are not outside of the guidelines for what is normally required per credit hour.  College credit is awarded based on a unit of credit.  For each credit hour the student traditionally spends one hour in class as well as two hours per week outside of class  for preparation and homework.  That gives us a total three hours a week to work with.  If you find that you are consistently spending more than three hours each week on this class,  please let me know.  I can help you streamline your study techniques and will do what I can to make content delivery as efficient as possible! 

Methodology: 

This course uses a multi-method approach in order to achieve the objectives set forth above.  This Internet class allows you to complete your accounting lessons, organized into modules, from home. However, you will be required to take on-campus, proctored midterms and final exams.

TEXT and MATERIALS:

   A working ASU email address (you can forward your ASU mail to another address if you like.) All correspondence is sent to your [email protected] address.

   Access to the Internet and Blackboard course web page for course materials and exams. 
Internet Explorer is preferred. Students using FireFox may have difficulty downloading files due to preference settings.

   Textbook: Customized version of  Warren, Reeve, Fess. Corporate Financial Accounting. ACC250:Introductory Accounting Lab.  Thomson/South-Western,  2006.

   Software:  Klooster & Allen, Power Accounting System Software (PAAS) 4.0.  copyright 2006
Customized version packaged with Textbook. To accompany Corporate Financial Accounting 8e.
(Other versions will not contain correct course materials).

 To complete activities off campus*: access to a computer with Windows 98, NT 4.0, ME, 2000, or XP. (Windows 3.1 cannot be used).
Windows Vista is *not* compatible with the PASS software distributed with your text. Click here for important details.

  Data Storage:  ie: USB for student data, or use of ASU AFS space.

* If you do not have a home computer the course software is available in the ASU Tempe Campus Computer Labs. The ASU computers have internet access.

 

BLACKBOARD ACCESS:

The course web page will be your source for all announcements, course calendar and important dates, course materials, self study slides, and other materials.  It is your responsibility to check this site on a regular basis.

Your ACC 250 website is a part of the Blackboard course management system and can be accessed through https://myasucourses.asu.edu.  You will need your ASURITE ID and password.  A handout with specific instructions is packaged with your text and software.

COURSE REQUIREMENTS:

Chapter Preparation:
 

The Corporate Financial Accounting textbook introduces the procedural aspects of each accounting topic and includes Illustrative Problems and Self Examination Questions with solutions you can use to gauge your understanding. You should read and study the assigned chapter before attempting the online lessons or PASS problems.

On-Line Mini Lectures (audio visual slide presentations written by the instructor) and Student Note Taking Handouts to accompany the lecture are available for each chapter module on Blackboard.  Take advantage of these; they will help you with your online and PASS activities.

PASS Software and On-Line Lessons:

PASS general ledger software allows you to apply accounting procedures using an interactive general ledger software package similar in structure to that used in actual business entities.  PASS software is packaged with your text and may be installed on your home computer.  You may also also use the PASS software that is already installed in the Tempe campus computer labs. PASS files are uploaded to the instructor, through the course web site, for feedback. The PASS software is not a tutorial. It is an actual software package - just like Excel or Word. You will need to follow the directions on the module pages in order to use PASS.

Some lesson activities will  be completed and submitted directly through the course web site.  You will find these when you access the module for each chapter on Blackboard; lesson materials may contain both theory and applications.

Midterms & Final Exam: **

Two on-campus proctored midterm exams and one final exam will be given in the computer labs. Students will sign up for times/locations on Blackboard prior to each test. Questions or problems may cover text readings, mini lecture, online lessons or PASS.  Exams are cumulative as concepts build on one another throughout the course.  However, each exam concentrates intensively on the material of the selected chapters/topics.  You will need your ASURITE to access your exam.


COURSE POLICIES:

Exam Make-ups:

** Midterm and Final Exam schedule conflicts must be resolved in advance.

** Approval to be excused from an exam is rare and will only be granted in cases of extreme personal emergency with written documentation.  Students who are unable to take a scheduled midterm exam due to an emergency situation must apply to the instructor within 48 hours of the end of the exam.  Midterm Makeups are at the sole discretion of the instructor, and a grade penalty will be invoked.  There are no make-ups for the final exam.

Complete a Request for Exam Makeup online within 48 hours of the missed midterm. You may be required to meet with instructor to discuss your situation or provide written documentation.  If you miss your assigned makeup opportunity, or do not request a makeup, a grade of zero will be entered for your exam.  Know that approval to be excused from an exam is rare and will only be granted in cases of extreme personal emergency with written documentation.  All makeup exams are subject to a 25% penalty. 

Computer problems and/or busy schedules do not constitute excuses.

Final Exam conflicts must be resolved in advance.  There are no makeup opportunities for the final exam.

Late Module Submissions: 

Although module components (Online lessons and PASS) are not part of the course grade calculations, work must be submitted by the due date given in order to receive feedback. If you miss a deadline it will be your responsibility to contact a classmate for feedback and solutions postings. Remember the concepts from both online work and PASS will appear on your exams.

It is recommended that you complete the activities on several different days, rather than in one block of time; you will retain the content much better.  If computer problems arise, or you have difficulty with the material you will still have time to seek help or access one of the ASU computing sites. Be sure the clock on your computer is accurate as module deadlines are time sensitive.

Feedback/Solutions due dates/times are posted on the Blackboard ANNOUNCEMENTS page.

Course Withdrawal:

 Ethics:

Online, or distance learning, courses present particular challenges to academic integrity due to the independent  nature of student work.  As the instructor, I take seriously my responsibility to provide security measures to protect the integrity and value of the course and to ensure as accurate assessment as possible of each student's mastery.  You, as students, have a responsibility to conduct yourselves at the highest ethical level, even when it may not be the easiest or most convenient alternative.  The continued integrity of our profession and the value of your degree depend on it!

Cheating or plagiarism includes the copying of all or part of another�s work, as well as any other form of unauthorized sharing or transfer of your work.  If you allow your work to be copied or make it available to another student for this purpose you are also cheating.   All parties involved may receive an XE for the course and will be dealt with according to university policy.  Cheating is also grounds for expulsion.

All students enrolled in the course will be asked to affirm the School of Accountancy's Academic Integrity Policy. 

The complete university policy and related procedures can be found on the student life website:    http://www.asu.edu/studentaffairs/studentlife/judicial/academic_integrity.htm

Computer Outage Policy:

Don't Procrastinate - extensions are rare: Items posted for stated time periods during the course are not guaranteed to be available for 100% of the posting time. No extensions will be granted for routine, intermittent, or short term (as determined by the instructor) outages. Do not expect an extension for an outage just prior to the due date or test time as the material has been readily available during the earlier portion of the posting time frame. No extensions will be granted for non ASU network outages (ie. your internet service provider) or other computer related problems on or off campus.

Do not expect to change your exam times due to computer related problems during your study time. You should begin your preparation early so will not be put off track by last minute difficulties.

Grading Policies:

Grades are not given; they are earned.  The instructor has an obligation to assign a grade that reflects the students' level of mastery of course material. The following graded components are used in this assessment.

The generally expected minimum performance for each letter grade is as follows:

COURSE CALENDAR:

The following is a tentative outline of topics and chapters to be covered.  The instructor reserves the right to revise this outline throughout the semester, including the addition or deletion of material, as she deems necessary.

Check the Blackboard ANNOUNCEMENTS page for updates and lesson details.

** The University does not designate final exam dates for distance learning classes.  The midterm and final exams are computer administered requiring that adequate computer classrooms be reserved.  In some semesters, Reading Day became the only date that sufficient computer classrooms could be reserved.

 We are looking forward to a great semester!