Important Note: Every reasonable effort will be made to avoid changing the course syllabus, but the        possibility exists that unforeseen events will make syllabus changes necessary. It is your responsibility to check Brightspace for corrections or updates to the syllabus. I will communicate any changes in the         Announcement section of Brightspace.

Part 1: Course Information

Semester: Summer 2023: 5/22/2023 – 7/18/2023

Location: Online

Professor’s Name: Christie L. Comunale, CPA, Ph.D.

E-mail address: christie.comunale@stonybrook.edu

Asynchronous Online Office Hours: 24/7 J.

Synchronous Virtual Office Hours: Mondays 8am-9am

Join Zoom Meeting

https://stonybrook.zoom.us/j/92698352310?pwd=a1lkWkRXVTlPSnU2Qy96cDVpL2pCUT09

Meeting ID: 926 9835 2310

Passcode: 682531

Catalog Description: This course presents an introduction to fundamental financial accounting principles, concentrating on identifying, recording, and communicating the economic events of a business                  organization. Topics include the accounting cycle, the preparation and presentation of the income              statement, retained earnings statement and balance sheet, and an in-depth exploration of the measure and  presentation of assets and liabilities. Prerequisite: Business Major or Minor or Accounting Minor or MTD or ECO or ISE Major or SUNY Korea BUS Major 3 credits.

Intended Audience: This course is required for all business program students as a preliminary course in    the accounting principles sequence. The information provided in this course will serve as a foundation for further study of accounting by students who may pursue a career in accounting or other fields of business.

Course Delivery: Online delivery consisting of weekly online work. To assist in your learning the        material, I have recorded each week’s lecture and posted in mp4 form to our Brightspace page. It is the students’ responsibility to review these lectures; they are critical to learning the course material.

Contact and Homework Hours: This 3-credit online course runs for 8 weeks, including our final exam.     The time commitment is intense. New York State defines one credit as a total of 15 hours instructional     time, plus 30 hours of student preparation.  Thus, a three-credit course will amount to a total of 135 hours of instruction and student preparation. To meet this requirement, students should expect to conduct a        minimum 15-20 hours a week in chapter videos, readings and assigned homework.

Required Course Material:

•    Stony Brook E-mail address; Basic (non-financial) calculator

•    Brightspace: We are using Brightspace, a digital learning environment, for this course.  To learn more and for SUNY Online helpdesk information, visit https://brightspace.stonybrook.edu

Brightspace Login: https://mycourses.stonybrook.edu/d2l/login?utm_source=herobutton

•   ALEKS: 11-week ALEKS access. http://www.aleks.com

•    Financial Accounting: Tools for Business Decision Making, 9th Edition Kimmel, Weygandt, Kieso with WileyPLUS. 2019.

You can purchase the textbook with WileyPLUS at the bookstore or via WileyPLUS directly. I recommend purchasing the textbook through WileyPLUS.

ISBN for the loose-leaf version of the book with access to WileyPLUS: 9781119493648.

ISBN for WileyPLUS Access card for students who prefer having the electronic text.

9781119493679

Please view this video to register for the course. The 6-digit code for this course is B59739.

Caution! You will be at a disadvantage if you attempt to complete all coursework on a smart phone. It might not be possible to effectively use the digital tools provided in the course.

How We Will Communicate:

Email: The best way to reach me is through email ([email protected]). This is especially important when sharing confidential information, such as grading or private personal circumstances.         Stony Brook University email must be used for all university-related communications.  If you use             Brightspace’s email tool from the course site, it will automatically include your full name, course name,   and section when you send me an email. If, instead, you send me an email using your university Gmail     account, you must provide me with your full name, course name, and section at the top of your email.       Please allow 24-48 hours for an email reply.

Brightspace: I will send regular course announcements via Brightspace.  In addition, we will use              Brightspace discussion boards for student-to-student and instructor-to- student communication.                 Brightspace is a voluntary student forum in which students may create and subscribe to threads so they    can communicate, collaborate, contribute, and network with one another. I will monitor the board loosely to assure that academic integrity rules are observed and that interactions are appropriate.                            Out-of-classroom dialogue is important in this course. We will use the discussion board for student and    instructor comments, questions, and feedback.  Often, more than one student will have the same question. Posting questions to the class discussion board may help others in the class. The following forums have been established in the class discussion board (please note that the discussion board is not a private forum; it is recommended that students with private questions/matters, e-mail me directly)

•    General Questions Forum: For all general questions to ask the instructor or other students

•    Student Feedback: For student comments/feedback aimed at improving the quality of the course. Three postings are required.

My Role: As the instructor, I will serve as a “guide” in our online classroom. While I will not respond to every post, I will read what is posted, and reply when necessary. Expect instructor posts in the following situations:

•    To assist each of you when it comes to making connections between discussion, lectures, and textbook material.

•    To fill in important things that may have been missed.

•    To re-direct discussion when it gets “out of hand.”

•    To point out key points or to identify valuable posts.

Technical Requirements:

Students will need Internet access and a laptop computer with the latest version of a web browser.

Brightspace: https://it.stonybrook.edu/services/brightspace

WileyPLUS: www.WileyPLUS.com/go/login

Students are required to complete online homework on WileyPLUS site. If you need assistance with the WileyPLUS software, visit: https://wpsupport.wiley.com/s/

ALEKS: http://www.aleks.com. Accounting Cycle Corporations, 11-week option. See last page of syllabus.

Part 2: Course Learning Objectives and Assessment

Course Goal: The aim of this course is to introduce the student to, and explore the basic financial              accounting terminology, principles, concepts, and their relevant applications. This course will pursue this basic understanding to enable the student to think and communicate in a business, economic and financial environment. Through a combination of discussion, lecture and most importantly illustrative exercises     and problems, the accounting principles and practices will be reinforced and expanded upon to achieve    this basic understanding.

Course Learning Objectives: Upon successful completion of this course, students will:

•    Illustrate the basic accounting equation.

•    Describe and produce the required steps in the accounting cycle.

•    Understand and prepare three of the four financial statements – balance sheet, owner’s equity, and balance sheet.

•    Practice double entry bookkeeping.

•    Show adjusting entries, closing entries, and correcting entries.

•    Discuss the differences between service enterprises and merchandisers, including how to record cost of goods under the periodic and perpetual inventory systems.

•    Identify the principles of internal control and their application to cash disbursements and cash receipts.

•    Illustrate the accounting for notes receivable, including computation of maturity date and interest.

•    Demonstrate the accounting for accounts receivable including issuance, accounting for bad debt, and default.

•    Apply the accounting for plant assets, including how to record acquisition, depreciation, and disposal.

•    Apply the accounting for current liabilities including notes payable and payroll.

College of Business Program Learning Outcomes: This course will meet the following College of Business program learning goal and objectives:

•    Knowledge: Goal: Students will demonstrate an understanding of and apply core business             knowledge. Objective: Solve discipline–specific problems demonstrating mastery of foundational business knowledge.

•    Critical Thinking and Analysis: Goal: Students will demonstrate the ability to think critically and to support decisions using analytical methods. Objectives: Think critically, use analytical             methods to support decision making.

These program learning outcomes will be met through the completion of a semester project, ALEKS,   which deals with analyzing transactions, creating adjusting and closing entries, and the preparation and presentation of the basic financial statements. Exams and weekly homework assignments will also be   used to assess the mastery of these outcomes.

How to Succeed in This Course

•    Read the syllabus very carefully several times to assure that you understand what is required of you. Watch the syllabus review video.

•    Stay current with Brightspace course site Announcements, Discussion Board, and Weekly Assignments.

•    Do not fall behind but be sure you understand each chapter completely before moving to the next assigned chapter. Each chapter builds on the one prior. Get started as early in the term as possible and work at a pace designed to complete the course 1 week early to provide a buffer in case you  get sick or have an emergency that requires your attention. There is no way to estimate the time   required per week to assure success in the course because everyone learns and works at different  paces from everyone else and everyone is starting from different levels of knowledge, with           different backgrounds and experiences, and with different life circumstances.

•    Use the following process to optimize learning:

o  Start with the first chapter and complete each chapter in order

o  Carefully read the chapter in the textbook

o  Carefully watch the video lecture for each chapter.

o Each week, complete the assigned WileyPLUS homework. Review the materials again to try to figure out why/how you made any errors.

o Use the discussion board to ask very specific, precisely worded questions – broad, poorly worded, or general questions could not possibly be answered in writing

o Reach out to me when you are unable to understand the assignment material

Part 3: Grading, Attendance, and Late Work Policies

Assignments For successful completion of this course, it is essential that the student conscientiously        perform all assignment by the by due date. Each week builds upon previous week’s work. Keeping          current with readings, postings, homework, and other class activities is essential. Students’ grades will be determined by the following 4 components.

Weekly WileyPLUS Assignments: All assignments are to be completed using Wiley Plus and must be submitted by 11:59pm on the assigned due date. Assignments will not be reopened after due date.       Students will receive immediate scores via Wiley Plus upon submission of assignments.

Exams: Two exams will be given during the 8-week session. The final exam is cumulative.  Please see table for exam dates. All exams are due at 11:59pm on the assigned due date.

Class Project (ALEKS): Students are to complete ALEKS Accounting Cycle (Corporation). See assignments table for sections and due dates. See last page of syllabus for access instructions.

Class Participation: During the course, we will use the discussion board for student and instructor            comments, questions, and feedback.  Often, more than one student will have the same question. Posting   questions to the class discussion board may help others in the class. The following forums have been       established in the class discussion board (please note that the discussion board is not a private forum; it is recommended that students with private questions/matters, e-mail me directly).

•    Student Introduction Post

•    General Questions Forum: For all general questions to ask the instructor or other students

•    Student Feedback: For all student comments/feedback aimed at improving the quality of the course.  Students are required to post two meaningful threads pertaining to student feedback forum. The third student feedback is the end-of-semester evaluation. https://stonybrook.campuslabs.com/courseeval/

Errors in Grading: Homework must be submitted by the assigned due date. Once submitted, if the student feels that there is an error in the posted score, the student has one week from the date the grade is posted  to notify me of the error. After this time, all grades are final.

Evaluation (Grade Determination):

C+ 77%

C 74%

C- 70%

D+ 65%

D 60%

F <60%

Group and Late Assignments: Unless otherwise indicated, all assignments are individual assignments; group work is prohibited and will result in a grade of 0. No late homework will be accepted. Online    assignments will not be reopened after the assigned due date.

Exams: Two exams will be given this term.                                                                                                  Make-up Exams: No make-up exams will be given unless the student has a valid reason for missing the  exam (validity is determined by me) and has notified me prior to the scheduled exam. If the student fails to notify me prior to the scheduled exam, (regardless of the validity of the excuse), or if the student        misses the exam without a valid excuse, a make-up will not be allowed, and the student will earn a score of zero (0) for the exam.  On the date of make-up, the student must provide written documentation for    missing the exam. If the student misses the exam due to illness, a physician’s note is required.

Part 4: Course and University Policies

Course Responsibilities: Students are expected to observe the requirements for the course and consult    with the instructor if prerequisites are lacking; obtain and understand the course syllabus; keep up with  the coursework and take all scheduled examinations; address any conflicts in syllabus and exam             scheduling with the instructor as soon as possible; review all graded material and seek help if necessary; notify the instructor as soon as possible of any disabilities that might interfere with completion of          coursework; complete the course evaluation form fairly and thoughtfully.

Minimal Instructional and Student Responsibilities: By accepting responsibility for their education,          students enhance the development of their academic, social, and career goals. Students must accept           responsibility for their academic choices as part of their educational experience at Stony Brook. Services are available to assist students with academic advising, long-range goals, and career exploration. Students are responsible for reviewing, understanding, and abiding by the University’s regulations, procedures,      requirements, and deadlines as described in official publications, including, by way of example only, this Undergraduate Bulletin, the University Conduct Code, the Student Handbook, and class schedules.

Academic Integrity: Each student must pursue his or her academic goals honestly and be personally           accountable for all submitted work. Representing another person's work as your own is always wrong.      Faculty is required to report any suspected instances of academic dishonesty to the Academic Judiciary.    Faculty in the Health Sciences Center (School ofHealth Technology & Management, Nursing, Social       Welfare, Dental Medicine) and School of Medicine are required to follow their school-specific                   procedures. For more comprehensive information on academic integrity, including categories of academic dishonesty please refer to the academic judiciary website at:

http://www.stonybrook.edu/commcms/academic_integrity/index.html

Academic Dishonesty: The College of Business regards any act of academic dishonesty as a major         violation punishable by severe penalties, including dismissal from the University. University policy       requires that instructors and GAs and TAs report all suspected cases of academic dishonesty to the         appropriate Academic Judiciary Committee, which is empowered to take strong action against violators. Under no circumstances, will the College of Business permit cheating of any kind. Many activities         constitute academic dishonesty. The following list is not inclusive, only suggestive:

•   Cheating on exams or assignments using books, electronic devices, notes, or other aids when these are not permitted, or by copying from another student.

•   Collusion: two or more students helping one another on an exam or assignment when it is not permitted.

•   Ringers: taking an exam for someone else or permitting someone else to take one's exam. Submitting the same paper in more than one course without permission of the instructors.

•   Plagiarizing: copying someone else's writing or paraphrasing it too closely, even if it constitutes only some of your written assignment.

•   Submitting the same paper in more than one course without approval of the instructors.

•   Falsifying documents or records related to credit, grades, status (e.g., adds and drops, P/NC grading), or other academic matters.

•   Altering an exam or paper after it has been graded in order to request a grade change.

•   Stealing, concealing, destroying, or inappropriately modifying classroom or other instructional material, such as posted exams, library materials, laboratory supplies, or computer programs.

•   Preventing relevant material from being subjected to academic evaluation.

Interactions with Faculty, Instructors, and other Students: Students are expected to understand the concept of academic honesty and adhere to its principles; be respectful and polite to all instructors and other          students; be familiar with and abide by the University’s sexual harassment policies as well as University   policies regarding consensual relationships between instructors and students; consult the Student Conduct Code about other aspects of student conduct in and out of the classroom.

Course Materials and Copyright: Course materials accessed from Brightspace is for the exclusive use of students who are currently enrolled in the course. Content from this system cannot be reused or              distributed without written permission of the instructor and or the copyright holder. Duplication of         materials protected by copyright, without permission of the copyright holder is a violation of the federal copyright law, as well as a violation of Stony Brook University’s Academic Integrity Policy.

Online Communication Guidelines and Learning Resources: Maintain professional conduct both in the in- person classroom and online. The classroom is a professional environment where academic discussion      and learning take place. I will endeavor to make this environment safe for you to share your opinions,       ideas, and beliefs. In return, you are expected to respect the opinions, ideas, and beliefs of other students – both in the face-to-face classroom and online communication. The course follows the standards set in the  Student Code of Conduct, and students are subject to disciplinary action for violation of that code. If your behavior does not follow the course etiquette standards stated below, the grade you receive for a posting   might suffer. I reserve the right to remove any discussion messages that display inappropriate language or content.

Online Etiquette

•    Aggressive, profane, emotionally reactive, condescending, or overtly biased language will not be tolerated.

•    Avoid cluttering your messages with excessive emphasis (stars, arrows, exclamations) or emojis.

•    If you are responding to a message, include the relevant part of the original message in your reply, or refer to the original post to avoid confusion.

•    Be specific and clear, especially when asking questions.

•    Use the standards of written English, i.e. proper grammar, syntax, and punctuation – do not use text or chat style language, spelling, punctuation, etc.

•    Remember that not all readers have English as their native language, so make allowances for possible misunderstandings and unintended discourtesies.

Online Classes Require Better Communication

It is important to remember that we will not have the non-verbal cues that occur in a face-to-face          classroom. I cannot see the confused, frustrated, or unhappy expressions on your face if you encounter problems. You must communicate with me so that I can help. To make the experience go smoothly,     remember that you are responsible for initiating more contact, and being direct, persistent, and vocal   when you do not understand something.

Absentee Policy: Students are expected to complete/report for their examinations and major graded         coursework as scheduled. If a student is unable to complete/report for any examinatioor to complete        major graded coursework on time, the student must contact the faculty member immediately. If the          student cannot reach the faculty member, then s/he should contact the Director of Undergraduate Studies.

Academic Progress: Students are expected to take an active part in assessing their academic progress each semester, and to monitor their progress towards completion of graduation requirements. They are              expected to review academic policies and procedures described in the current Undergraduate Bulletin and its Supplements; know basic University, college, and departmental graduation requirements in their          chosen majors and minors so they may plan completion of these requirements; maintain personal copies   of a tentative degree plan, progress reports, general educational material, and transfer credit evaluations    until after graduation; see that any academic records from other universities are transferred and received   by all the appropriate offices (Admissions and Academic and Transfer Advising Services Office) for         evaluation.

Understand When you may Drop This Course: It is the student’s responsibility to understand when to       consider withdrawing from a course. Refer to the Stony Brook Academic Schedule for dates and              deadlines for registration https://www.stonybrook.edu/commcms/registrar/calendars/academic_calendars.

Incomplete Policy: Under emergency/special circumstances, students may petition for an incomplete    grade. Circumstances must be documents and significant enough to merit an incomplete. If you need to request an incomplete for this course, contact me for approval as far in advance as possible.

Student Accessibility Support Center: If you have a physical, psychological, medical, or learning              disability that may impact your course work, please contact the Student Accessibility Support Center, 128 ECC Building, (631) 632-6748, or at [email protected]. They will determine with you what                accommodations are necessary and appropriate. All information and documentation are confidential.

Students who require assistance during emergency evacuation are encouraged to discuss their needs with their professors and the Student Accessibility Support Center. For procedures and information go to the following website: https://ehs.stonybrook.edu/programs/fire-safety/emergency-evacuation/evacuation- guide-people-physical-disabilities and search Fire Safety and Evacuation and Disabilities.

Critical Incident Management: Stony Brook University expects students to respect the rights, privileges,  and property of other people. Faculty are required to report to the Office of University Community           Standards any disruptive behavior that interrupts their ability to teach, compromises the safety of the        learning environment, or inhibits students' ability to learn. Faculty in the HSC Schools and the School of Medicine are required to follow their school-specific procedures. Further information about most             academic matters can be found in the Undergraduate Bulletin, the Undergraduate Class Schedule, and the Faculty-Employee Handbook.

Part 5: Student Resources

Academic and Major Advising: The Office of Student Services (OSS) is the main academic advising center for the College of Business. The office advises business majors, minors, and MBA students    regarding course and specialization selection. The office also advises prospective MBA students       regarding the admission application process.

Location: 109 Harriman Hall

Phone: (631) 632-7171

Email: cobadvising@stonybrook.edu

Academic Success and Tutoring Center https://www.stonybrook.edu/tutoring/

Amazon @ Stony Brook: Order your books before classes begin.

Phone: 631-632-9828

Email: Bookstore_Liaison@stonybrook.edu

Website: http://www.stonybrook.edu/bookstore/

Bursar: For help with billing and payment.

Phone: 631-632-9316

Email: bursar@stonybrook.edu

Website: http://www.stonybrook.edu/bursar/

Career Center: The Career Center’s mission is to support the academic mission of Stony Brook University by educating students about the career decision-making process, helping them plan and attain their career goals, and assisting with their smooth transition to the workplace or further education.

Phone: 631-632-6810

Email: sbucareercenter@stonybrook.edu

Website: http://www.stonybrook.edu/career-center/

Counseling and Psychological Services: CAPS staff are available by phone, day or night.

http://studentaffairs.stonybrook.edu/caps/

Ombud’s Office: The Stony Brook University Ombud’s Office provides an alternative channel for             confidential, impartial, independent and informal dispute resolution services for the entire university         community. They provide a safe place to voice your concerns and explore options for productive conflict  management and resolution. The Ombud’s Office is a source of confidential advice and information about

University policies and procedures and helps individuals and groups address university-related conflicts

and concerns. http://www.stonybrook.edu/ombuds/

Registrar: Having a registration issue? Let them know.

Phone: 631-632-6175

Email: [email protected]

Website: http://www.stonybrook.edu/registrar/

SBU Libraries: Gain access to and help in using databases, eBooks, and other sources for your research. Research Guides and Tutorials: http://guides.library.stonybrook.edu/

Getting Help: https://library.stonybrook.edu/research/ask-a-librarian/

Student Accessibility Support Center: Students in need of special accommodations should contact SASC.

Phone: 631-632-6748

Email: [email protected]

Website: https://www.stonybrook.edu/sasc/

Support for Online Learning: https://www.stonybrook.edu/online/

Writing Center: Students are able to schedule face-to-face and online appointments.

https://www.stonybrook.edu/writingcenter/