Schedule

• Week 01: Introduction to ACCTG 180
• Week 02: Introduction to Accounting
• Week 03: Understanding the Accounting Cycle
• Week 04: Accounting for Merchandising Business
• Week 05: Accounting for Long-Term Assets
• Week 06: Accounting for Liabilities
• Week 07: Types of Ownership
• Week 08: Financial Aid Statement Analysis
• Week 09: Monopoly Project/Financial Review
• Week 10: Introduction to Managerial Accounting
• Week 11: Cost Behavior
• Week 12: Relevant Cost Decision Making Model
• Week 13: Planning Profit and Cost Control
• Week 14: Budget Preparation and Analysis Project

Course Description

Outcomes

• Explain and demonstrate financial accounting principles.
• Explain and demonstrate managerial accounting principles.
• Create and analyze basic accounting statements.
• Analyze and use various management applications.

Description

This course is an introduction to financial and managerial accounting principles with exposure to basic accounting statements, processes, and management applications.

Late work is not accepted.

Important Reminders

• All exams are open book and noncomprehensive.

Learning Model Architecture

This course is designed according to the BYU-Idaho Learning Model. Students will prepare for each week's lesson by reading the assigned material. They will teach one another and ponder and prove what they have learned through weekly group discussion activities. The homework assignments will be administered through an online service called McGraw-Hill Connect and are due at the end of each week. Students will not be submitting any homework problems on I-Learn. The weekly group discussion activity will be completed in I-Learn on the group discussion boards. Students will read the week's discussion topics and follow the instructions for engaging in discussions with group members on the discussion board. They will also prove what they have learned through reading quizzes in I-Learn and exams through McGraw-Hill Connect.

Prerequisites

None.

Required Materials

This course uses a low-cost, auto-access textbook. Read the information in the Textbook Information module to learn how to access your textbook.

IMPORTANT: This course requires McGraw-Hill Connect access to complete the activity and assignments. Please do not opt out of materials for this course. It is necessary for the integration to properly work in the course.

Resource Title/Description (books, software, etc.)	Author/Provider	Ed./Vol.	13-Digit ISBN (if applicable)
Survey of Accounting (comes with course; charged first day of class)	Edmonds and Olds McGraw-Hill Connect	6th	ISBN for this package is 978-1-260-24777-0 ISBN (looseleaf) is 978-1-260-70443-3
Microphone and Webcam	N/A	N/A

• Access to a Monopoly board game for the activity in Week 09. (You may borrow the game from a neighbor, family member, friend, or other acquaintance. Some local libraries have board games you can check out.)
  • International students: If Monopoly is not available in your location, contact your instructor for assistance.

McGraw-Hill Account

This course uses McGraw-Hill Connect activities. If you have not previously created one for a BYU-Idaho course, you are required to create a McGraw-Hill account. Instructions, found on the About Your Textbook page (in the Textbook Information module), guide you to complete the necessary steps for setup.

Proctored Exams and Assessments

This course will use an online proctoring software called Proctorio. This makes it possible for students to take assessments and exams without a human proctor present. Proctored exams can be accessed like any other exam, once the software has been installed. Exams will be recorded by Proctorio and reviewed by the BYUI Testing Center. Any questionable exams will be forwarded to the instructor for further review.

For step-by-step instructions on Proctorio installation, please refer to this help guide article.

Grading Policies

Your grade in this course is calculated based on total points earned divided by the total points possible, resulting in a percentage which corresponds to the letter grade (refer to the table below). The following category percentages are figures to help you understand the impact of each type of assignment in your overall semester grade.

Examinations	54%
Quizzes	10%
Homework	15%
Discussion Board Activities	18%
Group Participation	3%

Grading

Letter Grade	Percentage Range
A	100%–93%
A-	92%–90%
B+	89%–87%
B	86%–83%
B-	82%–80%
C+	79%–77%
C	76%–73%
C-	72%–70%
D+	69%–67%
D	66%–63%
D-	62% – 60%
F	59%–00%

Exams

Format

During this course, you will be tested on the materials covered in this class by taking four exams plus the final, for a total of five exams. As noted above, exams represent 54% of your final grade. 

All exams are taken in the McGraw-Hill Connect online portal. The format of each exam consists of a series of multiple-choice questions. Some questions will ask about the theory, rules, and principles of accounting. The rest of the questions will have to be solved using calculations.

All exams are open book; you may use either the electronic or hard copy version of the textbook. There is no time limit on the exams, and you can save and resume the exams if you have to stop. However, you can only submit the exams once.

After the due date, the answers to the exam will be available to view.

Material Covered on Each Exam

Each exam will have specific start dates and end dates so please plan your schedule accordingly. You will have a whole week to take the final exam.

• Exam 1 covers the materials from Weeks 2–3.
• Exam 2 covers the materials from Weeks 4–5.
• Exam 3 covers the materials from Weeks 6–8.
• Exam 4 covers the materials from Weeks 10–11.
• Final Exam covers the materials from Weeks 12–13.

Monopoly Assignment or Alternative Assignment

In the second half of the semester, you will take a step back from your regular routine and spend one week applying your knowledge to a scenario that happens every time someone decides to take a risk and start a new business. You will research the requirements for starting a business where you live, and you will see a series of transactions that a typical business faces as it begins its operations. Based on that information, you will record all the transactions in your first set of books and prepare financial statements.

If you have access to a Monopoly board game, you will complete the Monopoly assignment. If you do not have access to this game, you will complete an alternative assignment. Contact the instructor for the alternative assignment. 

Final Project

During the final week of the course, you will complete a final project in McGraw-Hill Connect. The format of the project will be similar to the format used in your weekly homework. You will be given a set of scenarios and transactions, and you will be required to prepare various reports and financial statements based on that information. As you do so, you will apply all the knowledge you gained during the semester.

The difference between the final project and your regular homework is that the project will draw upon materials from the whole course rather than focus on the most recent material covered in the textbook. Most students find this project to be quite useful as a review of the material and for retaining knowledge from the course.

University Policies

Students with Disabilities

Brigham Young University-Idaho is committed to providing a working and learning atmosphere that accommodates qualified persons with disabilities. If you have a disability and require accommodations, please contact the Disability Services Office at (208) 496-9210 or visit their website and follow the Steps for Receiving Accommodations. Reasonable academic accommodations are reviewed for all students who have qualified documented disabilities. Services are coordinated with students and instructors by the Disability Services Office.

This course may require synchronous meetings. If you are currently registered with the Disability Services Office and need an interpreter or transcriber for these meetings, please contact the deaf and hard of hearing coordinator at (208) 496-9219.

Other University Policies

Student Honor and Other Policies

Please read through the document called University Policies. It gives important information about the following topics:

• Student Honor
  • Academic Honesty
  • Student Conduct
    • Sexual Harassment
• Student with Disabilities
• Complaints and Grievances
• Copyright Notice

Go to the Student Resources module to review further resources and information.