TRINITY VALLEY COMMUNITY COLLEGE

 

VCT/INTERNET SYLLABUS

 

ACC2402    MANAGERIAL ACCOUNTING

Summer    2008

 

 

PROFESSOR INFORMATION

Name:  Jerry W. Rogers

Phone Number: 903-675-6339 (office)*    903-681-0486 (Cell)

Faculty Fax# 903-675-6316*

Email Address:  jrogers@tvcc.edu

·        These are located on campus and summer courses are handled from home so these will be checked only randomly.  Therefore please use either the email addresses or the cell phone.

 

COURSE INFORMATION:

Course# and Title: Acc2402 Managerial Accounting

Beginning Date of Session: Monday, June 2, 2008

Ending Date of Session: Wednesday, August 20, 2008

Student access to the Virtual University: Monday, June 2, 2008

 

Accounting classes require a lot of work and discipline to stay on task and meet the due dates with assignments and tests whether taken in a regular classroom environment or via distance education.  If you do not have the personal discipline, or feel that you cannot learn that discipline in short order, then you should not register for this course.  More people either drop or fail this course because they don’t have the personal discipline to prepare the assignments in a timely manner than those who drop or fail because they cannot do the assignments.

 

 

TEXTBOOK(S) AND REQUIRED MATERIALS

 

Title:  Accounting

Author: Warren, C. S., Reeve, J. M., & Duchac, J. E.

Publisher:  Thomson South-Western

Year Published:  2007

Edition:  22E

ISBN: Bundle: Text + CengageNOW™ 2-Semester Printed Access Card

ISBN-10: 0324625162 | ISBN-13: 9780324625165

 

 

(This is a package which includes a new textbook and CengageNow™, a program utilized in preparing homework and taking tests.  This package is available through the TVCC bookstore utilizing the ISBN numbers given above.  It is also available directly from the publisher but no ISBN number is used.  It is simply referred to as “BUNDLE”.  Should the textbook and/or CengageNowbe acquired from sources other than the TVCC bookstore or the publisher, the following ISBN numbers should be used:  For the textbook   0-324-40184-1.   For CengageNow  0-324-64189-3. The TVCC bookstore also has used textbooks and stand-alone CengageNOW packages.

 

The student should have either a 2003 version of Microsoft Office® which contains Microsoft Word and Microsoft Excel or the new 2007 version of Microsoft Office which contains Microsoft Word and Microsoft Excel.  In addition, if the student is using the 2007 version of Microsoft Office®, the student must know how to utilize the features of the 2007 version to save documents so that they may be accessed with the 2003 version of Microsoft Office®.

 

The Textbook + CengageNow™ package for the course may be purchased by mail, fax, phone, or in person through the bookstore located on the Athens campus of Trinity Valley Community College.  The bookstores on the other TVCC campuses can acquire the textbook package and have it available for you but you must first call your nearest bookstore and make arrangements to have the package delivered to them.

 

The Athens bookstore may be contacted by mail by writing to the following address:

 

Trinity Valley Community College

Attention:  Bookstore

100 Cardinal Drive

Athens, Texas  75751

 

The Athens bookstore may be contacted by fax by using the following number:

 

903-675-6316

 

The Athens bookstore may be contacted by phone by using the following number:

 

903-675-6223

 

If contact is made with the bookstore by email, fax, or phone, the student must have a credit card number that may be used to purchase the course required materials.  If a credit card is not available, the student may still contact the bookstore to determine the price of the course required materials and then payment may be made by mail.

 

While students are not prohibited from purchasing textbooks or course materials from other sources, care should be taken to secure the exact resources required.  The textbook may be acquired from sources such as EBay or Half-Price Books or Amazon.com, but it is unlikely that the textbook +CengageNow™ package can be acquired any place other than through the TVCC Bookstore or directly from the publisher.  The TVCC bookstore carries the stand-alone CengageNow™ program.

 

For VCT students:  Your host college bookstore can probably acquire the textbook, the CengageNOW program, or the entire Textbook/CengageNOW bundle for you directly from the publisher using the ISBN numbers given above.

 

Failure to acquire the textbook in time for the submission of the first assignments due is not an excuse for the assignments being late.  If course enrollment causes the bookstores to run out of textbook packages, special arrangements will be made. These “special arrangements” will be made for only those students attempting to acquire the Textbook + CengageNow™ through the TVCC Bookstore.  Make arrangements early for the Textbook + CengageNow™ package.  No other items from the textbook publisher such as working papers or study guides are required. However, a student may want to visit the publisher’s web site and view some of the supplemental materials that are available directly from the publisher.  None are recommended or required.  Everything except the Textbook + CengageNow™ package needed for the class is either available for free on the publisher’s web site or from the instructor.  

 

The Textbook + CengageNow™ package, Microsoft Office® 2003 or 2007, and a storage device for your work are the only required items for this course.  It is highly recommended that a removable storage device, such as a flash drive, be utilized for storing all items for the course.  It is also highly recommended that none of the items for this course be stored on your computer’s hard drive.  One crash and you are sunk!

 

 

Another strong recommendation is that students make stand-by arrangements for acquiring access to another computer in the event the student’s computer should crash.  The possibility of a crash is the reason that everything should be saved to some type external storage device which can be utilized with different computers.

 

The publisher’s web site has a wealth of information available to the student for free.  You will be utilizing much of this information.

 

To access the publisher’s web site, you may follow this URL:

 

http://websites.swlearning.com/cgi-wadsworth/course_products_

 

When the web site opens, at the top left under Business and Economics, click the “Select A Discipline” down arrow.

Click “Accounting” and then “Go”.

Under “Find Your Book” at “Search”, type Warren and click “Search”.

When new page opens, make sure the bubble at Higher Education is filled.

Click on “Students”.

Click on “Accounting, 22nd Edition”.

Click on blue “Companion Site”.

This gets you to the Student Resource Page.  The starting point after reaching this page is to select a chapter on which you wish to work.

 

 

COURSE PREREQUISITES:

     

Financial Accounting, or its equivalent.

 

COURSE POLICIES:

 

Specific assignments and due dates will be provided electronically.  Initial chapter assignments will be available the first day of class and future assignments will be posted as the semester progresses.  The assignments will be completed utilizing CengageNow®.  When completed, they will be submitted to CengageNOW® where they will be graded and results reported immediately to the student in the case of assignments and at the end of the allotted time period in the case of tests. 

 

All assignments utilizing CengageNow™ will be available for approximately one week.  The assignments will consist of three areas.  The first area is homework.  The homework assignments will be taken from the Practice Exercises, Exercises, and Problems located at the end of each of the chapters.  Some of the assigned homework items will be exactly like the items at the end of the chapter.  Others will be algorithmic. This means that the assigned item will cover the same concepts as are covered with the end of the chapter items, only with different numbers.  The homework must be submitted for grading before any of the other assignments for the chapter may be accessed.  Also, after chapter 15, the Chapter Test for the previous chapter must have been submitted for grading before the homework for the next chapter may be accessed.  Homework may be done and submitted for grading a total of three times.  If homework is submitted for grading and problems are missed, then when the homework is opened for a second time, only the problems missed will need to be reworked.  The program saves the correct work from previous attempts.  The homework is not timed and the program allows a student to quit and save and return later without it being counted as an attempt. The average of the homework assignment grades will count for 25% of the semester grade. 

 

The second area is a Practice Test.  This test is optional and can be accessed only if the homework for the chapter has been submitted for grading.  This test will be graded and the grade recorded on the CengageNOW grade sheet, but will not be considered in the final semester grade determination.  It is highly recommended that this Practice Test be worked, but it is not required.  The questions for this Practice Test will be taken from the Practice Exercises, Exercises, and the Problems at the end of the chapter, as well as some True/False and Multiple Choice Questions from a separate test bank.  Some of these questions will come directly from the items at the end of the chapter, and some will be algorithmic. The Practice Test may be done and submitted for grading a total of two times.  If the Practice Test is submitted for grading and problems are missed, then when the Practice Test is opened for a second time, only the problems missed will need to be reworked.  The program saves the correct work from previous attempt.  The average of the Practice Test grades will not count for any credit toward the semester grade.

 

 

The third area is a Chapter Test over the materials of the chapter.  The questions for the Chapter Test will be taken from the Practice Exercises, Exercises, and Problems from the textbook, as well as some True/False and Multiple Choice questions and possibly some problems from a separate test bank.  Some of these questions will come directly from the items at the end of the chapter, and some will be algorithmic. The Chapter Test will be timed and only one attempt will be allowed.

 

More details on utilizing CengageNOW will be available when class begins.

 

With this syllabus, each student is granted a waiver on one late assignment, provided the instructor is notified before the assignment is due and the reason for the assignment being late is explained, and an estimated time of submission of the assignment is given.  The waiver is granted regardless of the reason.  When the student is ready to complete the assignment, the instructor must be notified so that the CengageNow™ program may be ”set” by the instructor to allow access by the student.  The instructor will acknowledge the request and give the time when the requested assignment may be accessed. 

 

Since the CengageNOW program will be set to allow access to individual chapters for only one week, if a student fails to complete the assignment within this time period, access will be denied and can only be gained by the instructor opening the assignment to the individual student.  Penalties may be imposed for late assignments. 

 

With adequate notice, the student will be granted access to assignments and tests prior to their scheduled posting times. The instructor will acknowledge the request and identify the time frame when the requested item(s) will be available.

 

The most important thing in any accounting class is EFFECTIVE TIME MANAGEMENT.  A student should not expect to wait until a few hours, or even a day or two, before an assignment is due and then expect to be able to satisfactorily complete the assignment.  Many years of experience indicates that it can’t be done! 

 

 

Incomplete Grades

 

An “I” (incomplete grade) is given at the discretion of the professor and may be given only when an emergency or illness prevents the student from completing course requirements.  It will not be given because a student fails to complete the requirement for the course during the semester.  Replacement of an “I” by a grade shall be determined by the rules and policies of the host institution in the case of Virtual College of Texas students.  Some colleges do not allow an “I”, or its equivalent, to be given, but instead require that a letter grade be awarded.

 

For students enrolled through Trinity Valley Community College, the following policy is in effect.  Should an “I” be granted, the student has until the end of the next long semester (fall 2008 semester) to complete the conditions of the incomplete.  Upon completion of the requirements necessary to remove the “I”, the instructor will submit the proper documentation to the Registrar’s office with a request that the grade of “I” be changed to the grade made.  An “I” which is not properly removed within the next long semester following the session enrolled will become an “F” grade. 

 

STUDENT’S RESPONSIBILITIES:

 

This syllabus contains information, policies and procedures for a specific course.  By enrolling, the student agrees to read, understand and abide by the policies, rules, regulations, and ethical standards of Trinity Valley Community College as contained in the current college catalog and/or schedule of classes.

 

 

Limitations to the Number of Withdrawals from Courses

 

A new THECB Rule has been established to address a new law enacted by the legislature regarding the number of withdrawals (“W’s”) that a student may have during their academic career (THECB Rules: Chapter 4, Subchapter A, 4.10).  The law states that any student whose first semester in college is fall 2007 or later may not have more than six unexcused withdrawals (W’s) during their academic career.  This applies to a student’s academic record from all higher education institutions attended.  If a student has six unexcused withdrawals, they will no longer be allowed to withdraw from a course without receiving a grade in the course (which will be an “F”).  To determine if a withdrawal is excused, a student must initiate a withdrawal request through the guidance services office or, in special circumstances, through the faculty member.  It is the student’s responsibility to officially withdraw from a course and to verify that the withdrawal has been posted to their transcript.

 

Further information, and/or updates to this procedure will be posted online at http://www.tvcc.edu/instruction/withdrawal

 

 

COURSE COMPETENCIES:

 

Upon completion of the course, the student will have demonstrated a mastery of the objectives given in the textbook for each chapter covered.  These objectives are given at the beginning of each chapter of study, discussed within the body of the chapter, and then summarized at the end of the chapter.  Mastery of these objectives shall be demonstrated by successfully completing various assignments and tests covering the materials.

 

 

HOW TO DROP THIS COURSE:

 

To drop this course, the drop process must be begun in the proper department of the host institution and follow the instructions supplied by the personnel there.

 

 

HOW TO ACCESS YOUR COURSE:

 

Communications for this course will be by using Blackboard.  To utilize Blackboard, the student’s computer must be configured correctly with the proper tools, one of which is Java.  The correct version of Java is critical.  Without it, you will be denied access to Blackboard.  USE THE URL BELOW TO ACCESS THE BLACKBOARD LOG-ON PAGE.  BEFORE YOU ATTEMPT TO LOG ON, REVIEW ALL OF THE DATA PRESENTED ON THIS LOG-ON PAGE AND MAKE SURE THAT YOU HAVE EVERYTHING REQUIRED. THE MOST IMPORTANT FOR PROPER FUNCTIONING OF BLACKBOARD IS THE PROPER VERSION OF JAVA.  Two sets of instructions are included at the end of this document which deal with Java.  One set is on determining what version of Java you currently have installed on your computer, and how to uninstall it if you have the wrong one, and then how to acquire and install the proper version. The second set gives instructions for turning off the automatic update feature of Java.

 

This course shall be available on-line on Monday, June 2, 2008.  It may be accessed by going to:  https://courses.tvcc.edu.  (Note:  To students who took on- line courses prior to the spring 2008 semester, this is a new URL for accessing the courses.  Note that the first item is https….an “s” has been added where none was present before.)  A screen will open which asks the student to log in and asks for the student’s Blackboard I. D. and Password. 

 

For Trinity Valley Community College students, the Blackboard I. D. is the student’s last name followed by the first letter of the first name as enrolled, and this followed by the last four digits of the student’s social security number. All of these are small case and there are no spaces in it. If I were a student in this class, my Blackboard I. D. would be rogersj4321 (bold for highlight purposes only).  This Blackboard I.D. will remain the same throughout the semester.

 

For VCT students, the Blackboard I.D. is the student’s last name followed by the first letter of the first name as enrolled, and this followed by the last four digits of the student’s college I. D. number issued by the host college.  If the host college does not issue a college I.D., then the last four digits of the student’s social security number will be used.  If I were a VCT student and my host college issued me a Student I.D. Number of 123456, then my Blackboard I.D. would be rogersj3456.  Notice all of these are small case and there are no spaces or other symbols in the I.D. This Blackboard I.D. will remain the same throughout the semester.

 

For all students, the student’s initial Password is the same as the Blackboard I.D. with this one exception.  The first letter of the last name is capitalized.  If my Blackboard I.D. were rogersj1234 or rogersj3456, by initial Password would be Rogersj1234 or Rogersj3456. 

 

At the initial log in, the student will be asked to change his/her Password.  The following criteria must be met with the new Password:

a.      The Password must contain at least 8 characters.

            b. The Password must contain at least 3 of the following 4 types of characters: (1) Uppercase letters; (2) Lowercase letters; (3) numbers; and (4) symbols.

 

The following would be acceptable Passwords:  BackwoodDude234, SlidingIn2Home, GunS1inger .

 

The following would not be acceptable Passwords:  backwooddude432; homerunking; sevencome11

 

REMEMBER THIS:  GET YOUR SYSTEM SET CORRECTLY WITH THE PROPER PLUG-INS, INCLUDING THE PROPER VERSION OF JAVA, BEFORE YOU EVER DO YOUR FIRST LOG IN.  YOU WILL BE ABLE TO LOG IN THE FIRST TIME IF YOU DON’T HAVE THE PROPER PLUG-INS AND JAVA, BUT YOU WON’T BE ABLE TO LOG IN AGAIN.

 

Please note this:  Access to the course will be on Monday, June 2, 2008.  This course will not officially begin until Monday, June 9, 2008, even though Trinity Valley Community College officially begins earlier.  This is because the various colleges that participate in the Virtual College of Texas have different start and ending dates, and all colleges should be started by June 9, 2008.  What this means is that you have a week to explore the course before it actually begins and I begin looking to you for production.  During this first week, you will be allowed multiple chances to explore the homework and practice test for chapter 15.)

 

Also during this first week, each student should definitely do the following three things:

 

1. Get the CengageNOW™ program activated.  Follow directions that came with the CengageNOW package.  (A set of step-by-step instructions follows at the end of this document.)

2. Get familiar with communicating with your instructor.

3. Get familiar with the publisher’s web site and all of the materials that are available on it.

 

 

COURSE DELIVERY METHODOLOGY

 

This course is offered as a distance-learning course. Trinity Valley Community College’s distance learning courses are identical to classroom courses in terms of learning outcomes, competencies, and instructor expectations.  A student choosing to take a distance-learning course must have the following skills and technical capabilities:

 

1. Access to the Internet

2. An e-mail address

3. General knowledge in:

     Internet browser settings and configuration

     e-mail and file attachments

    Uploading and downloading files

    Using a word processing package

 

Students who have not mastered these skills should not enroll for this course.

 

COURSE OUTLINE

 

Historically, the first courses in accounting has been taught as if all students taking the course were taking it to become accountants, thus the emphasis was on producing accounting data.  More recently, the emphasis has shifted from teaching students to be producers of accounting data to being users of accounting data.  To be an effective user, one must know the sources of the data. It is in line with this more recent emphasis that this course is taught.  The course will cover the basics of managerial report preparation.  The course will also place emphasis on using this data in decision making.

 

The most important element in the successful completion of any accounting course is EFFECTIVE TIME MANAGEMENT. Learning accounting is much like building a house: a good foundation must first be laid, and then the rest of the house is built on this foundation.  In building the house, certain things must be done before other things.  After the good foundation is laid, the studs must be raised before the ceiling joists can be put in place.  The ceiling joists must be in place before the rafters can be put in place.  The rafters must be in place before the roof decking can be put in place.  And so it goes.  The order of completion is important; one thing builds on another.  And so it is with accounting.  A good foundation in the basic concepts of accounting is important.  After that good foundation, the course builds on it.  Concepts are presented in a predetermined order.  It is learning the concepts at each step, and then building on them at the next step, that gets the job done in accounting.  The work in accounting can not be postponed until shortly before an assignment is due and then expect to be completed satisfactorily. 

 

The following paragraph should be referred to regularly as the student studies each of the chapters of the course.  This paragraph contains an approach that the instructor has found to be effective to other accounting students in the 20 plus years that the instructor has taught accounting at the college level.

 

In doing accounting, one should first read the chapter objectives.  These objectives, located at the beginning of each chapter, identify to the student what the student should learn from the chapter. The objectives will be developed in the chapter.  At the end of each chapter, these objectives are summarized.  You might look at these summaries first to get an idea of what the objectives are about, and what you are expected to learn from the chapter.

 

After looking at the objectives, and the summaries of the objectives, the student should next look to the Study Guide posted by the instructor.  Within the Study Guide, the instructor has summarized the materials from each of the chapters, explaining some of the materials that often cause trouble for students, and pointing out important materials.

 

With the objectives in mind and knowing what the instructor has to say about the chapter, the student should then read the chapter to get an idea as to the total content and see how all the various materials presented tie together. This first reading should be to get an overview of the materials from the chapter.  Attention should not be paid to minute details.  At this point, the student just wants to get an over-view of the materials of the chapter.

 

After having read the chapter the first time, the student should go back and read the chapter a second time.  This time, read more slowly, taking time to reflect on the materials presented.  When example problems are presented, the student should work these problems to see how they apply to what has been read. As the chapter is being read this second time, the chapter objectives should be kept in mind.  Also while reading the chapter this second time, the student should be completing the Practice Achievement Test provided by the instructor. (Note:  The instructor will also provide the answer key to the Practice Achievement Test so that immediate feedback may be had.)  After reading the chapter two times and preparing the Practice Achievement Test, the student should next go to the publisher’s web site and prepare the Tutorial Quiz for the given chapter.  The Tutorial Quiz will give instant feedback as to how well you understand the concepts tested.  The Tutorial Quiz is for the student’s own use.  Grades will not count toward the semester grade.  After all of this, the student should be ready to prepare the various assignments for the chapter utilizing CengageNOW™.

 

The following outline is given as an overview of the materials that will be covered in the course.  Some of these materials will be emphasized more than others.

 

 

   I:       CHAPTER 15:  Bonds Payable and Investments in Bonds

            a. Financing Corporations

            b. Characteristics, Terminology, and Pricing of Bonds Payable

            c. Accounting for Bonds Payable

            d. Payment and Redemption of Bonds Payable

            e. Investments in Bonds

            f. Corporate Balance Sheet

            g. Amortization of Bond Discount and Bond Premium

 

II:          CHAPTER 16: Statement of Cash Flows

            a. Reporting Cash Flows

            b. Statement of Cash Flows – The Indirect Method

            c. Statement of Cash Flows – The Direct Method

            d. Spreadsheet for Statement of Cash Flows – The Indirect Method

 

III:         CHAPTER 17: Financial Statements

            a. Basic Analytical Procedures

            b. Solvency Analysis

            c. Profitability Analysis

            d. Corporate Annual Reports

 

IV:        CHAPTER 18: Managerial Accounting Concepts and Principles

            a. Managerial Accounting

            b. Manufacturing Operations: Costs and Terminology

            c. Financial Statements for a Manufacturing Business

            d. Uses of Managerial Accounting

 

V:        CHAPTER 19: Job Order Costing

            a. Cost Accounting System Overview

            b. Job Order Cost Systems for Manufacturing Businesses

            c. Job Order Costing for Decision Making

            d. Job Order Cost System for Professional Service Businesses

 

VI:        CHAPTER 20: Process Cost Systems

            a. Overview of Process Manufacturers and Process Costing

            b. The First-In, First-Out (FIFO) Method

            c. Journal Entries for a Process Cost System

            d. Using the Cost of Production Report for Decision Making

            e. Just-In-Time Processing 

            f. Average Cost Method

 

VII:       CHAPTER 21: Cost Behavior and Cost-Volume-Profit Analysis

            a. Cost Behavior

            b. Cost-Volume-Profit Relationships

            c. Mathematical Approach to Cost-Volume-Profit Analysis

            d. Graphic Approach to Cost-Volume-Profit Analysis

            e. Special Cost-Volume-Profit Relationships

            f. Variable Costing

 

VIII:      CHAPTER 22: Budgeting

            a. Nature and Objectives of Budgeting

            b. Budgeting Systems

            c. Master Budget

            d. Income Statement Budgets

            e. Balance Sheet Budgets

 

IX:        CHAPTER 23: Performance Evaluation Using Variances from Standard         Costs

            a. Standards

            b. Budgetary Performance Evaluation

            c. Direct Material and Direct Labor Variances

            d. Factory Overhead Variances

            e. Recording and Reporting Variances from Standard

            f. Nonfinancial Performance Measures

 

X:        CHAPTER 24: Performance Evaluations for Decentralized Operations

            a. Centralized and Decentralized Operations

            b. Responsibility Accounting for Cost Centers

            c. Responsibility Accounting for Profit Centers

            d. Responsibility Accounting for Investment Centers

            e. Transfer Pricing

 

XI:        CHAPTER 25: Differential Analysis and Product Pricing

            a. Differential Analysis

            b. Setting Normal Product Selling Prices

            c. Product Profitability and Pricing under Production Bottlenecks

           

XII:       CHAPTER 26: Capital Investment Analysis

            a. Nature of Capital Investment Analysis

            b. Methods of Evaluating Capital Investment Proposals

            c. Factors that Complicate Capital Investment Analysis

            d. Capital Rationing

 

Assignments from the above identified areas of study will be available the first day of class. The assignments will consist of practice exercises, exercises, and problems to be worked, practice tests to be completed, and chapter tests to be completed.  These assignments will be done utilizing CengageNow™.  Some assignment will be highly algorithmic in nature.  The class will cover the last 12 chapters from the textbook.  Greater emphasis will be placed on some chapters than others. 

 

 

FORMAT AND SUBMISSION OF ASSIGNMENTS

 

The CengageNow™ program will report results immediately to the student as completed, and will compile the results for the instructor.

 

 

GRADING CRITERIA

 

The semester grade awarded in this class will be determined based on the results obtained on the assigned homework problems and the tests.  Test grades for the 12 chapters will count for 75% of the semester grade, and homework problems will count for the remaining 25% of the semester grade.  In the case of homework assignments, the correct answers are saved from each attempt and only missed problems will need to be worked on subsequent attempts.  The cumulative grade from all attempts will be recorded for credit.  Since chapter tests may only be taken one time, the grade made on that chapter test will be the one used in determining the semester grade.

 

 

GRADE NOTIFICATION AND INSTRUCTOR FEEDBACK:

 

A successful distance learning experience requires a flow of communication between instructor and student throughout the session. Instructor comments are considered essential to the learning process.  As each assignment is completed using CengageNow™, immediate feedback of the results will be provided to the student.  On items missed, the student should try to determine why the item was marked wrong.  If the student it unable to do so, then a copy of the entire problem with the marked answer should be posted on the Discussion Board, along with an explanation of the approach used by the student in attempting to solve the problem.  On the Discussion Board, separate files will be created for each of the chapters and any questions or comments relative to a given chapter should be posted under that chapter number.  The Subject line of the posting should contain the source of the problem (homework or Practice Test) and the specific question number.  Other students are encouraged to reply to any requests for help.  If no student replies are forthcoming of if the student reply is wrong or incomplete, the instructor will reply with an explanation of the correct approach to the problem. 

 

Progress reports will be issued to the administration of the host institutions of VCT students upon proper requests by such institutions.  Progress reports for TVCC Internet students will be provided to TVCC administration personnel upon proper requests.

 

 

ACADEMIC HONESTY/PLAGIARISM:

 

Plagiarism is the presentation of someone else’s information as though it were your own.  If you use another person’s words, ideas or information or if you use material from a source – whether a book, magazine, newspaper, business publication, broadcast, speech, or electronic media – you must acknowledge the source.  Failure to do so violates Trinity Valley Community College’s ethics policy. 

 

 RESEARCH RESOURCES:

 

Many accounting textbooks exist, along with hundreds of other books that may be used as references for accounting.  Each of these will cover the same basic materials.  However, they generally will do so in a manner that is different from the way the class textbook does it. It is for this reason that the instructor strongly advises against seeking help outside the class textbook.  As the student progresses in more advanced accounting courses, the student will be well advised to seek multiple approaches; not so in this class. In the event the student wishes to view additional materials, follow this link to the Library Services module.

 

 

 

COURSE EVALUATION

 

Each session, all TVCC students are requested to evaluate their courses. The evaluation process is an important one and provides students with an anonymous and confidential way to give meaningful feedback to the College.  Summary information and comments are provided to faculty after the close of the session.  Students’ identities are not disclosed. 

 

Students will be notified through the Blackboard system of the Course Evaluation procedures.  Usually, the evaluations take place during the last two weeks of the session.  Please take advantage of this opportunity and participate in the evaluation process.  This provides valuable information to both the college and the instructor and is utilized to improve distance education courses.

 

VCT students are also asked to evaluate the instructor and the course.  These evaluation forms will be provided via Blackboard with instructions for completing and submitting.

 

INSTRUCTIONS FOR REGISTERING ON CengageNOW

 

STUDY THIS PROCESS CAREFULLY BEFORE YOU EVER BEGIN THE REGISTRATION PROCESS.  YOU DON’T WANT TO MESS UP BECAUSE IT MAY TAKE YOU WEEKS TO GET IT FIXED.

 

1.      Go to academic.cengage.com.  When you get to this site, across the top you will see CENGAGE LEARNING.  Down on the lower half of the page, on the right side, you will see a panel which contains the following:  at the top of the panel, you will see cen-gage:  (sen’-gaj).  At the bottom of this panel, you will see double arrows pointing to the right.  Click the arrows and this will bring you to the next panel.  On this panel, you will see Cengage Delivering Results.  Click the arrows again, and another panel will appear.  This panel will likely be promoting some type textbook.  Click the arrows again, and another panel will appear.  This panel will have 4 LTR Press and a bunch of colored circles.  Click the arrows again and this will take you to the next panel.  On this panel, you will see CengageNOW.  This is the panel you want.  Click anyplace on this panel.   A new screen will open.

2.      On this screen, click “Create An Account” and a new screen will appear.  On the next screen, select “student”.  This will take you to the next screen.

3.      On this screen you are asked to furnish personal information.  When you get all of the data entered, click on “Continue” and you will be taken to the next screen.

4.      This screen will be entitled “My Dashboard”.  THIS IS WHERE MOST PEOPLE GO ASTRAY.  YOU DO NOT WANT TO FILL IN ANY OF THE BOXES OR CHECK ANY OF THE SQUARES ON THIS PAGE.  You want to get off this page and to the next one.  There will be a button or something to click that will take you to the next step of the registration process.  (This is a page where a student can purchase supplemental materials for his/her course.  You don’t need any supplemental materials so you don’t need to enter anything on this page.)

5.      On this screen, you will be asked certain information about your school.  You must choose Trinity Valley Community College, Athens as your school.  To choose any other campus of Trinity Valley or to choose your host school in the case of VCT students will really mess up the registration process.  It can be corrected, but in the case of one student, it took about 3 weeks.  When you finish this screen completed, click “Continue”.

6.      On this screen you are asked to enter your Course Key.  Your Course Key is for this course is E-4JPAKWKFHS82F  .  When you get Course Key entered, click “Submit” and this completes the registration process. 

 

Just a couple of notes on terms used in this registration process:  (1) Access Code is what allows you to get into CengageNOW.  Without it, you cannot get into CengageNOW.  This Access Code will either be bundled with your textbook if you purchase the bundle, or you will have to acquire it separately from the textbook.  It can be acquired through the TVCC Bookstore in Athens or directly from the publisher.  From the publisher, you can acquire either a hard copy of the code which will be mailed to you or you can acquire an electronic code which will be sent to you via internet.  (2) Course Key is what directs you to the proper course within CengageNOW. 

 

The Access Code you must purchase.  The Course Key is given to you in item # 6 immediately above.  You must have both of these!!!!

 

The following are two documents that students have found useful in removing a version of Java that will not work with Blackboard and replacing it with one that will work.

How to Remove and Install Java

First - Remove All Versions of Java

  1. From Windows XP, click Start menu, select Control Panel.
  2. From the Control Panel window, double-click Add or Remove Programs.
  3. In the Add or Remove Programs window, scroll down and locate Java 2 Runtime Environment.
  4. Click Java 2 Runtime Environment and click Remove.
  5. When prompted to remove click Yes.
  6. Repeat this process to remove all versions of Java.
  7. If asked to restart, click Yes. After restarting windows, continue to next set of instructions.

Second - Install Java

  1. Go to Java Runtime Environment.
  2. Click Download JRE (NOT JDK), which is the second link under "JRE 5.0 Update 11", and save the file to your desktop.
  3. Close your browsers and double-click on the file.
  4. Follow the instructions and choose “ Typical installation” when prompted.
  5. When the installation is complete, restart your computer and try WebCT again.

If the above steps do not resolve the problem or you already have the correct version of Java, follow these steps:

  1. Close all browsers
  2. From Windows XP, click Start menu, select Control Panel.
  3. From the Control Panel, open Java.
  4. Click the Security tab.
  5. Select each WebCT certificate and then click Remove. Remove all WebCT certificates.
  6. Click Close and then click OK.

After you get the new version of Java installed, then you will need to turn off the automatic update function.  Otherwise, just as soon as a new version of Java comes out, it will be automatically loaded onto your computer and you will again have the wrong version of Java.

Turn off automatic java updates

  1. Log into Blackboard. This will cause the Java icon, http://ce6.fiu.edu/images/java.jpg, to appear in the windows system tray at the bottom right-hand corner of the screen.
  2. Right click on the icon and select Open Control Panel from the list of options.

    Java Control Panel option
  3. Click the "Update" tab and uncheck the box labeled "Check for Updates Automatically."

    http://ce6.fiu.edu/images/javacontrolpanel.gif
  4. A box will appear asking if you want to "check monthly" for updates or "never check." Select Never Check.

    Never Check Box
  5. Click OK.