The University of Findlay

 College of Business
The Mission of the University is to equip our students for meaningful lives and productive careers. 

Course Number/Title:	Acct 220/Principles of Accounting One
Credit Hours:	3
Class Time/Place:
Prerequisites:	None
Instructor:
Office  Hours:
Course Description:	This course prepares business majors to use accounting information for decision making. The course includes an overview of accounting practices and focuses attention on the role of accounting within a firm and the variations among accounting systems by industry and culture.
Relationship to the Conceptual Framework	This course fits within the degree requirements for all business majors to help the students understand accounting information
Course Objectives	The student will be able to demonstrate the following objectives: Accounting concepts and applications Understand the Income Statement, Balance Sheet and Cash flow Statement  content and use Be able to develop a business plan for a manufacturing and service company Understand short term planning Be able to understand Capital Expenditure Decisions

Student Learning Outcomes and Related Assessments

Goal 1. Specialized Body of Business Knowledge Assessment Objective(s):Students will  have a sufficiently broad and deep grasp of the theoretical aspects of Principles of Accounting as well as familiarity with some of the current issues related to basic accounting. Assessment tool: Student will complete a comprehensive problems using excel and keep a notebook of current issues.	x
Goal 2. Written Communication Skill Assessment   Objective(s):Students will communicate their ideas in writing clearly, effectively and with impact. Assessment tool: College of Business Writing Assessment Rubric	x
Goal 3. Verbal Communication Skill Assessment   Objective(s): to ensure that students can communicate their ideas through verbal presentations clearly, effectively, and with impact. Assessment tool: College of Business Presentation Assessment Rubric
Goal 4. Critical Thinking Skill Assessment   Objective: students will demonstrate effectively utilize evidence, context, theories, methods, and criteria in order to form useful and creative judgments and solutions to problems.   Assessment tool: Comprehensive problem	x
Goal 5. Quantitative/Analytic Skill Assessment   Objective: Students can effectively generate and utilize data, theories, quantitative methods, and hypothesis-testing criteria in order to form useful and accurate judgments and solutions to problems. Assessment tool: Comprehensive problem	x
Goal 6: Leadership Skill Assessment   Objective(s): ): to ensure that students can document and demonstrate their increasing ability to lead.   Assessment tool:
Goal 7: Global Perspective Assessment   Objective(s): to ensure that students understand the opportunities and threats that exist in the larger global business environment.   Assessment tool:
Goal 8: Application-based Technology Assessment  Objective: Sstudents can effectively utilize widely-used business software such as Excel.   Assessment tool: Excel projects	x
Goal 9:  Others as deemed appropriate by the instructor. Objective(s):   Assessment tool:

ACBSP Common Professional Core Content:  include a breakdown and analysis of how much time, in hours, each topic in the CPC receives. 

Marketing	1
Management	8
Legal Environment of Business
Economics
Business Ethics	1
Global Dimensions of Business	2
Quantitative Techniques and Statistics	32
Comprehensive or Integrating Experience	4

Required Textbooks and other materials	Fundamental Accounting Principles with connect 19th edition   John J Wild, Kermit D. Larson, Barbra Chiappetta,   This book is bundled with connect and is available in the bookstore. The standard book does not have the required connect homework and will need  to be purchased on line separately.
Knowledge Base	Managerial Accounting- Information for Decisions

Instructional Strategies

Case Analysis	x	Library and Internet Research	x
Debate	x	Practice/drill	x
Discovery/Independent Research	x	Problem solving	x
Discussion/Questioning/Interviewing	x	Reading assignments	x
Experiential Learning	x	Role playing/simulation games	x
Field Experience		Service Learning
Group Presentation		Video/Audio Review and Critique
Laboratory Experiences	x	Other	x
Lecture	x

Methods of Assessment

Abstracts		Participation	X
Attendance	X	Peer Evaluation
Capstone Project		Portfolio
Case Study	X	Portfolio Lab Performance
Exams	X	Presentations
Group Projects		Professional Evaluation
Homework Assignments	X	Quizzes
Internet Research		Research project
Journaling		Other	X
Lab Performance
Oral/written review of literature

Grading	The following will determine your grade in this course. Chapter exams 5@ 100 each Notebook 25 points.  All daily work should be stored in a notebook to be turn in at each exam day.   Computer project 25 points Homework 25 points Connect homework 25 points .  Total point available 600 points.
Grading Scale/Distribution	MIN. POINTS TO EARN THE FOLLOWING GRADES 600  EARN GRADE                    A 570                 A- 540                 B+ 522                 B 498                 B- 480                 C+ 462                 C 420                 C- 402                 D+ 384                 D 360                 D- 330                 F 0
Honor Code	I will not knowingly engage in any dishonorable behavior, cheat, steal, and lie or commit any act of plagiarism during my academic work, course, or endeavor.  If I observe an act which I believe violates the University’s Honor Code, I may, in my discretion, report it to the appropriate personnel.
Course Policies and Practices	It is very important that you attend each class. There will be situations that you may not be able to attend. Each student may miss up to 3 classes without any points being deducted. At the 4th class missed 10 points will deducted from the total points and for every 3 additional classes miss an addition 10 points will be deducted from the total points
Final Exam Date	Final Exam date:  An optional exam will be given only on the scheduled exam date.
Special Services	If you are a student with a disability, it is your responsibility to register with the Office of Disability Service and notify your instructor one week prior to any needed service so that reasonable accommodations can be made for you.
Course and Instructor Evaluation	You may be asked by the instructor to fill out a faculty evaluation.
Additional Information	Tentative Course Outline (Course outline is subject to change throughout the semester) An Exact date of assignments will be provided separately.

Chapter	TITLE OF CHAPTER
Chapter One	Accounting in Business
Chapter Two	Analyzing and Recording Transactions
Chapter Three	Adjusting Accounts and Preparing Financial Statements
Chapter Four	Completing the Accounting Cycle
Chapter Five	Accounting for a merchandising Operations
Chapter Six	Inventories and Cost of Sales
Chapter Eight	Cash and Internal Controls
Chapter Nine	Accounting for Receivables
Chapter Ten	Plant Assets, Natural Resources and Intangibles
Chapter Eleven	Current Liabilities and Payroll Accounting