CURRENT ACCOUNTING APPLICATIONS 1191, 1291, 1391
FINANCIAL
ACCOUNTING 2401
Professor/Instructor David
Loper Phone
903-675-6373
Office:
111T
Hours: As posted
E-mail: dloper@tvcc.edu
COURSE DESCRIPTION:
CURRENT ACCOUNTING APPLICATIONS
1191, 1291, 1391
Selected instruction related to the
modern needs of business, industry, government, and other institutions. The course is designed to allow flexibility
in accounting course content needed to meet the particular instructional needs
of the student.
TEXTBOOK, SUPPLIES
AND OTHER RESOURCES
REQUIRED TEXT: All books, manuals, reference guides, computer
experiences, papers, films, cassettes
and forms will be determined by the Instructor
in accordance with the student’s area of
specialization.
SUPPLIES AND MATERIALS:
As determined and selected by the Instructor and College
with input from Employer.
1.
To develop marketable skills in Accounting and related clerical
activities.
2.
To acquire an understanding of Accounting principles and terminology.
3.
To develop desirable work habits and attitudes needed for success in
business.
4.
To understand how the basic principles of Accounting may be applied to
personal and business use activities.
5.
To contribute to general education an understanding of common economic
concepts and the language of business.
6.
To appreciate the opportunities business offers in a free enterprise
system.
REQUIREMENTS FOR ALL
STUDENTS:
Complete all assigned readings and related homework. Come to class prepared . Bring appropriate and prescribed materials
to class. Perform at a 60% level or
above on all tests. Come to class all
the time and on time. Papers may be hand
written if legible. Students are expected to demonstrate a mature attitude
toward the subject matter and participate enthusiastically in class. The specific performance objectives for this
course are listed at the beginning of each chapter in the text. These objectives state what is expected, in
terms of student performance, for the material being studied.
INSTRUCTIONAL
STRATEGIES:
1. Lecture presentation of principal points in
the units being studied.
2. Questions by students and instructor
3. Discussion of relevant materials and ideas.
4. Review of chapter material by short practical
problems solved during class.
5. Assigned problems are worked under teacher
supervision.
6. Individual help and attention is given to
each student when needed.
7. Evaluation of student solutions individually.
8. Overhead projector use
in presentation of exercised, relevant material, assigned and supplemental
material.
9. It should be advised
that each should acquire a hand-held calculator capable of doing addition,
subtraction,
multiplication, and division of up to
eight digits.
10. Occasionally guest speakers will be invited to present
relevant ideas and topics.
EVALUATION/GRADING/ASSESSMENT
POLICIES:
Your final grade for this course will be based on the following
factors:
(1) Major test; (2) Workbook assignments; (3) Exercises; (4) Final
Examination; (5) Internet Assignments
(1) Major tests: Several major tests will be given. Most tests will be given in two parts. One part is given during the lecture and one
part is given during the lab. If you can
complete both parts during one period this is fine. The tests will composed of Accounting
terminology and preparation and completion of various accounting problems. Hand-held calculators may be used on the
tests and for the solutions of workbook problems and exercises.
(2) Workbook
problems: You will be assigned selected
problems for each chapter to work and turn in.
A due date will be announced, and the completed problems will be due at
the end of the lab period on that day.
Workbook problems will be accepted one class period after the test
unless otherwise stated.
(3) Exercises:
Selected exercises from the book will be selected. These are optional for you to work and must
be completed on notebook paper.
(4) Final Examination: The final exam will not be comprehensive as
such. It will be given on the material
we are covering at the time of the end of the semester, which is usually chapter 24. There will be not make-up for the final
exam. If you miss it, it will be counted
as "O". The final exam will be
given as shown on the final exam schedule.
The only exception will be if you provide me a signed letter from Dr. Huffstutler authorizing me to give your final exam at a
time other that the regular scheduled time.
Several major tests, including the final examination, will be
administered. The score on each test
will be added together and divided by the total number of tests
administered. The result of the division
will be the final average for the semester.
Other factors that have a positive influence on the grade will be attendance and attitude toward the
course, response to questions and
discussion, and promptness and degree
of accuracy in preparing assigned problems. In addition 2 (2) points will be added to
the final average for completion of the assigned problems in the workbook and
internet assignments.
MAKE-UP POLICY:
Students will be allowed to take ONE make-up test during the
entire semester. Students will be
allowed to choose the test they would like to make-up. This make-up test grade will be used to
replace a low test score or to replace a "O" score received on
a test missed. Make-up test scores may
not be substituted for the score on the FINAL exam.
STUDENT REQUIREMENTS:
All students are expected to :Complete all lessons. Attain specific competencies as indicated on
the course outline and schedule. Do all
assigned readings and related homework.
Come to class prepared.. Bring
appropriate study materials to class.
Perform at the 60% or above level on all tests and assignments... Come to class and be on time. Papers may be hand written if legible.
ATTENDANCE AND
BEHAVIOR:
Attendance policy is summarized as follows: Class attendance is mandatory Regular class attendance is essential for
successful completion of the course and the earning of credit. Class attendance will be recorded daily. Class attendance will become a part of each
student's permanent record. Excessive
absences are explained in the TVCC Catalog.
Instructors may drop students for excessive absences. Students are expected to be in class on time.
Excessive or frequent tardiness will cause the course grade to decrease. All students are considered mature
individuals by the faculty and staff.
Students will be required to conduct themselves with utmost
consideration of the rights and property of others. Any behavior on the part of a student that
interrupts or impedes quality instruction shall not be permitted. Unrelated talking and other chatter in class
will not be tolerated. Monopolizing
class discussions to the detriment of other student's rights to enter into
class discussion will not be tolerated.
It is expected that each student will respect the rights and opinions of
other students. Inappropriate behavior
which continues after the instructor's reprimand will be dealt with by
administration. If an instructor deems
an article of clothing unsafe or otherwise improper, the student will be
dismissed to go home and change. Radios,
tapes, cell phones, pagers, CD players,
and other audio or video equipment are not permitted in the classroom at
any time. Horseplay will not be
tolerated in the classroom or lab areas.
Obscene and profane language will not be tolerated. Food and drink may not be taken into the labs
or classrooms. Smoking is not permitted
in any building on the campus. No
weapons are allowed on school property.
OTHER INFORMATION:
No children and only approved guests are allowed to visit the
class.