Course Syllabus

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Overview

The course is intended to introduce students to business entities, financial statements, and accounting for transactions within a corporate environment. Students will learn and apply generally-accepted accounting principles to prepare financial statements for service and merchandising operations. Specific areas of focus will include accounting for the following: Financial Statements, Accrual Method of Accounting, Inventories, Cash and Cash Equivalents, Receivables, Fixed and Intangible Assets, Current Liabilities, Bonds, Mortgages, and other Long-term Liabilities, Shareholders’ Equity, and Statement of Cash Flows. Students will also learn about ethical conduct within financial accounting and internal controls of a business.
This is a three credit course.

Requirements

Prerequisites

Previously earned at least 12 credits.

Required Resources

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 and Description
(books, software, etc.)		 Author/Provider Ed./Vol. 13-Digit ISBN (if applicable)
Financial Accounting: Information for Decisions
(comes with course; charged first day of class)		 Wild, John (Provided by McGraw-Hill Connect) 10th 978-1260247879
Microphone N/A N/A
Webcam N/A N/A

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, 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.

Note: Students who complete an exam without navigating through Proctorio will be assessed a grade penalty up to failure of the course.

Structure

Course Outcomes (CO)

  1. Develop a working vocabulary of accounting terminology.
  2. Gain an understanding and ability to work with accounting principles including, but not limited to, debits and credits, journalizing, posting, adjusting and closing entries and procedures, financial statements, internal controls, and corporate accounting.
  3. Gain an ability to analyze transactions, apply them to the accounting cycle, prepare a trial balance, and compile financial statements.
  4. Develop an understanding of and exposure to ethical issues and responsibilities of accountants.
  5. Provide the foundations for advanced work in accounting and business related subjects.

 

Major Assignments

The table below is meant to help you see the relevance of each major assignment as it pertains to the course outcomes (CO).

Major Assignment Description CO#
W05, 07, 10, 12, 14 Exams Take an exam measuring your learning from multiple chapters of the textbook. 1, 2, 3, and 5
W02, 04, 06–10, 12-13 Quizzes Take a quiz measuring your learning from a specific chapter of the textbook. 2, 3, and 5
W08 and W14 Ethics Assignment #: Final Draft Complete an edited version of an ethical memo. 4

Course Patterns

This course does not have a consistent weekly pattern. Instead, the course has a pattern of activities required to be completed with each chapter of the textbook. The table below displays typical activities and activity descriptions for each chapter. 

Learning Model Activity Title Description
Prepare Chapter Study Materials Study the materials linked to items in McGraw-Hill Connect. This may include readings, videos, and activities.
Teach One Another Homework Support

All students: Sign up to present twice a semester.

Presenter: Present to your group a demonstration on how to solve a problem related to the chapter.

Other group members: Review presenter's work and ask questions as needed.
Teach One Another Support Forum: Quiz Access Use this discussion space to work with your group in asking and answering questions about problems on the Quiz Access assignment.
Prepare Quiz Access: Chapter # Complete a practice quiz and score at least 85% to gain access to the chapter quiz.
Prove Quiz: Chapter # Complete a quiz measuring your learning from a specific chapter in the textbook.
Prove Exam # (Not included in every chapter) Complete an exam measuring your learning of several chapters.

NOTE: Set your time zone within user preferences so the dates and times for course activities will display correctly for your time zone.

Learning Model

This course utilizes the steps of the learning model in the following ways. Students are invited to prepare by reading the textbook and completing the companion activities in McGraw-Hill Connect. Students will then be given opportunities to teach one another formally by signing up twice to present in the Homework Support presentations. Students are also encouraged to informally teach one another through the quiz access support forums. Students will then ponder and prove their learning through quizzes, exams, and writing assignments.

Expectations

Workload

Students are expected to devote 9–12 hours weekly to this course.

Group Work

Students will be divided into groups of 6–8 students for the entire course. In your group, you will complete the Homework Support presentations. These groups are intended to help you work through the concepts of the course. All work will be turned in individually.

Late Work

As a sign of professionalism and respect, you should complete your work on time. No late work will be accepted. However, your instructor has the discretion to accept late work or extend due dates on a case by case basis.

Retries

Students are allowed unlimited retries for each Quiz Access, SmartBook, and Concept Video (these are optional/not graded) assignments. Students will also have two attempts on Chapter Quizzes. Retries are not allowed for all other assignments.

Extra Credit

Extra credit will not be offered in this course.

Grading Scale

Letter Grade Percent
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% and lower

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

Go to the Student Resources module to review the university policies regarding honesty, online etiquette, communication expectations, etc.

Course Summary:

Date Details Due