Here is a tentative syllabus to get you started, however, please go to My UTB/TSC for course materials.

Syllabus
Accounting 2401.80 - Principles of Accounting I
Summer 2007

Instructor: Dennis S. Ortiz, PhD, CPA

Office: Education & Business Complex 2.524

Office hours: tba

Phone: Office 882-7208

Email: dennis.ortiz@utb.edu

Contact Method: You may contact me using any of the information shown above, however, I prefer that you use the Blackboard Message system. Important course announcements will be disseminated via your student email account and/or the Blackboard Message system.

Text: There are two required materials and one recommended:
PRIMARY TEXTBOOK (REQUIRED)
TITLE: Financial and Managerial Accounting, 8e
AUTHOR: Warren/Reeve/Fess
COPYRIGHT: 2005
PUBLISHER: South-Western, a Thomson Business
PARENT ISBN: 0-324-188013

WEB ACCESS PIN CODE (REQUIRED)
TITLE: WebTUTOR Advantage for Blackboard (with Personal Trainer 3.0)
PUBLISHER: South-Western, a Thomson Business
ISBN: 0-324-205120

STUDY GUIDE (OPTIONAL)
AUTHOR: Warren
TITLE: Study Guide Chapters 1-15
PUBLISHER: South-Western, a Thomson Business
ISBN: 0-324-20500-7
Class time & Location: WWW

Course objectives: This is your introduction to accounting. The focus this semester is on financial accounting. For specific objectives, please see the first page of each chapter in your text. We will also consider current events.

Grading (subject to adjustment):

%

Midterm exam

25

Final (comprehensive)

50

Homework

10

Quizzes

15

Total

100 


Students earning 90% or more of the available points are assured of a final course grade of A, 80% or better a B, 70% for a C, etc. Curve points may be added at the instructor’s discretion. Although curve points may not be determined until the end of the session, everyone should have a good idea of their standing by the drop deadline. I also reserve the right to adjust the final grade cut-off so as to require less than 90% for an A, less than 80% for a B, etc. If you ever find yourself feeling uncertain about your standing in the class, please ask me. By the end of the course, there will be a final grade calculator posted on the course web page under “other.” You will also receive a printout of all your recorded scores near the end of the semester.

Midterm exam: I will administer your midterm exam in a classroom on campus. All students are required to attend. The time and place will be announced. There are no makeup midterm exams. An excused absence on a midterm must be cleared in advance (except for emergencies) and will result in the points from the missed exam being added to the weight of the final exam.  Exams will normally be on a Friday night, however, the date and time for your final will be announced via your student email account, and a Blackboard announcement.

Final exam: I will also administer your final exam in a classroom on campus. All students are required to attend. The time and place will be announced. There are no makeup midterm exams. An unexcused absence on a final exam will result in a grade of "F."  Exams will normally be on a Friday night, however, the date and time for your final will be announced via your student email account, and a Blackboard announcement.

Quizzes: There will be a quiz over each of the thirteen chapters covered in the course. Quizzes may be taken on-line any time starting Monday of the week the chapter is assigned for study, and prior to 11:59 p.m. Friday of the week the quiz is due. This normally gives you two weeks to take each chapter quiz. Please see your Course Calendar for dates. I recommend you take quizzes by Wednesday of the week the quiz is due. If you notify me via Blackboard Message by Wednesday prior to the quiz due date of a technical problem on your quiz, I will work with you to reset your quiz by Friday. Technical difficulty such as computer malfunction after Wednesday will not be accepted as an excuse for late or incomplete work. Posted due dates are subject to change. Changes will be announced via email.

Discussion Board & Other Participation: Periodically, I will post questions/comments on Discussion Board. Your objective is to offer meaningful, timely responses to these questions/comments as well as responses to your classmates' threads. Please watch your email as well as course announcements for postings and other information regarding Discussion Board.

Required (Graded) Assignments: Your graded homeowrk assignments are available under the Personal Trainer (PT) menu button on Blackboard, and due by midnight Friday of the week indicated on you Course Calendar. Posted due dates are subject to change. Changes will be announced via email. No credit is given for late work.

Personal Trainer (PT): PT assignments require the use of the PT Web site to complete and submit answers to selected end of chapter exercises and problems. Enter the PT Web site using the button found in your course Web page (found at My UTB/TSC). In PT, You will find hints to help you solve assigned problems, as well as receive immediate feedback to your responses. As you work on PT, please check PT hints as well as course announcements for additional instructions on specific homework assignments each week. Please be aware that assignment due dates will be strictly adhered to. Although you will still be able to work on your homework after the due date, there will be no grade credit for work completed after the due date. See the course calendar for homework due dates.

Without exception, PT homework for each chapter will be opened/available starting Monday of the day the chapter is first assigned for study (per your course calendar), and must be completed by 11:59 p.m. on Friday of the week it is due (per the calendar). For example, chapter one is assigned for study in week one, and your PT homework for this chapter is due by Friday of week two. I recommend you finish your PT homework by Wednesday of the week your work is due due in case of a computer malfunction. Please note that technical difficulties will not excuse late work.

Other Assignments: I may assign projects as great new ideas come to mind. These may include group projects, research assignments, computer based work, etc.

Statement on Disabilities: Students with a disability, including learning disabilities, who wish to request academic adjustments in this class should notify the Disability Services Office early in the semester so that the appropriate accommodations may be made. In accordance with federal law, a student requesting academic adjustments must provide documentation of his/her disability to the Disability Services counselor. For more information, call or visit the Counseling Center at Tandy 205 (956‑544‑8292).

Please inform me on a timely basis if you require any accommodation for disabilities.

Ethics Policy: Dishonesty has no place in business or in academia. All cases are referred to Dean of Students. As professionals in training, you are expected to know right from wrong. Plan to have the proverbial book thrown at you if I catch you cheating. A whistle blower can earn extra credit points and I will keep their identity confidential. 

To assist us, the University has a firm policy against cheating and plagiarism. Cheating includes dishonesty in any testing situations. Plagiarism is presenting someone else’s words or original ideas in papers or presentations as your own.
Reference: http://pubs.utb.edu/hoop/

Learning Assistance: Learning‑support is available at the Learning Assistance Center (LAC), N122. 544‑8208. The LAC offers free learning resources and provides one‑to‑one and group tutoring in all subjects and levels of coursework. The LAC is open Monday‑Thursday 8:00 a.m.‑7:00 p.m., and Friday 8:00 a.m.‑1:30 p.m. Please ask for information about the free UTB Accounting Society tutoring program. Finally, the Accounting Department (at 882-3837) may have a tutor on staff. Please ask if you need help.

Course Prerequisites: There are no prerequisites, per se, however, knowledge of Web application software is assumed and knowledge of economic principles is an advantage.