Hello, dear friend, you can consult us at any time if you have any questions, add WeChat: daixieit 

Course Syllabus

Course Information

ACC 2100 :  Financial Accounting CRN: 40001 – Asynchronous Online

Section Number: Campus: Asychronous Online
Instructional Method: Asychronous Online
Dates: Week of January 8^th to  April 17^th, 2024

Fall 2023 CPS Semester - Full Term / 15  Weeks

Second Point of Contact

In the event that some concern about the course arises and is not addressed by the instructor, please contact:

If for any reason you wish to express a concern about anything that may impact your success in a course, first speak directly with your Instructor. If you need additional support, please contact your Academic Advisor.

NuFLEX Requirements

Should this course fall under the Hybrid NuFlex  policy, please refer to any and all supplemental materials pertaining to class attendance, participation, and other aspects impacting student and/or instructor engagement. For additional information, please refer to your advisor.

Technical Requirements

Courses are available on Northeastern University’s Canvas at the following link: http://canvas.northeastern.edu. Canvas Technical support and resources including 24/7 phone (1-833-450-3937), and chat can be found on the help icon in Canvas. Northeastern Teachnical support can be accessed at 617-373-4357 (xHELP) or [email protected].

Each student is responsible for his or her access to the internet for purposes of this course and for research. Internet access is a required component of this course and will not be accepted as an excuse for missed work. If you know that you will be traveling, then make sure you plan accordingly.

Note regarding e-mail/voicemail: If you e-mail, please include your name and class title. Please allow up to 48 hours for an email reply. If you leave a voicemail, please remember to include your name, class title, and phone number.

Course Prerequisites 

MTH1100 (also can be done concurrently)

Course Description

Examines the development of financial statements, the objectives and purpose of financial statements including the underlying, methods, concepts, principles and measurement theories. Emphasizes the preparation, analysis and use of these statements to make operating, financial and investment decisions.  Topics include understanding the operating cycle, receivables, inventories, plant and equipment, intangibles assets, liabilities, bonds, ownership and stockholders' equity. Special topics include the mathematics of present value theory, calculations and applications.

Course Materials: E-Book Available via Access to Wiley Plus

Financial Accounting, 11^th ed., Weygandt, Kimmel, and Kieso; Wiley, 2020

NUpath Learning Goals

Understanding Societies and Institutions

Short Name: Societies and Institutions

Students study and practice social science, historical, and/or literary methods of inquiry and theories in order to understand human behavior and cultural, social, political, and economic institutions, systems, and processes. They learn theories of social behavior as they relate to phenomena such as globalization, social change, and civic sustainability.

Learning Goals: By the end of the course, students should be able to:

· Describe current theories of how social, political, or economic institutions, systems, and processes work.

· Explain the historical and cultural contingency of many descriptions and explanations of human behavior, institutions, systems, and processes.

· Evaluate social, political, or economic theories by applying them to local and global phenomena.

SAIL Baseline Mapping

Refer to SAIL website https://sail.northeastern.edu/about/

Course Learning Outcomes

Students will have the opportunity to learn about the following fundamental principles and concepts of accounting:

1. Explain the purpose of accounting by mastering the language of business and accounting terminology. Understand the objectives and goals of accounting information systems and the role of financial statements.  

2. Explain and differentiate between the methods of accounting and the accounting for merchandising companies and inventories.

3. Prepare the multistep income statement, explain the objectives and purposes of this statement and the articulation of this statement with the other components of the financial statements.

4. Prepare the statement of financial position, (the balance sheet), explain the objectives and purposes of this statement and the articulation of this statement with the other components of the financial statements.

5. Identify and explain all of the fundamental accounts that comprise revenue, assets, liabilities and stockholders’ equity.  

6. Prepare the statement of cash flows, explain the objectives and purposes of this statement and the articulation of this statement with the other components of the financial statements.

Expectations Workload

· Workload

o For a three-credit course, students should expect 2.5 hours a week of classroom or faculty instruction and a minimum of 5 hours of out of class student work for a 15-week course  

o 

Attendance Policy for Asychronous Classes

· Attendance policy: Students should work at their own pace each week to complete the assignments in Wiley Plus in order to meet the deadlines. There is no attendance requirements.

· 

Policy on late work

· Policy on late/incomplete work

o Late assignments will be reviewed and considered for partial credit.

o If you are absent when an assignment is due, the assignment must still meet the deadline or suffer the penalty of being late.

o No make-up work (homework, discussion board posts, quizzes, etc) will be permitted.

o Extra credit assignments are not available.

Asychronous Course Methodology

This is a 15-week course.  Each student will be required to use the Northeastern University CPS online Canvas application tool to access course materials and resources.  All weekly homework assignments and scheduled exams must be completed in WileyPlus.

Assignments and associated due dates are subject to change.

Each week you will be expected to:

1. Review the week’s learning objectives

2. Complete all assigned readings

3.. Participate in the Discussion Board as required.

5. Complete and submit all assignments and examinations by the due dates in WileyPlus

6. Prepare, study and review practice exams when and if posted.

Participation/Discussion Board

To facilitate interaction, students are expected to review the online postings (if required – ask your instructor) on a regular basis even after they have posted their own minimum required postings. Please treat your classmates and the instructors with the utmost respect. Inappropriate posts will be removed immediately. The instructor reserves the right to penalize students for repeated violations of the participation policy (and/or Academic Integrity Policy) within a course. In the discussion board and in class, high quality contributions advance the class discussions and do not simply summarize the material that was assigned. Quality contributions take into account not only the instructor’s questions but also your classmates’ contributions. Please be mindful that the Discussion Board is a space for academic exchanges. As a result, students are accountable for using proper and exacting punctuation, spelling, and grammar. In addition, you may be required to reference all outside sources in correct citation format. It is crucial that all participants maintain a high regard for proper decorum in the Discussion Board.

Evaluation Standards

Students will be graded in the following manner:

Chapter Homework  (weekly)  via  CANVAS directed to WileyPlus

Exams I, II & III                     via  CANVAS directed to WileyPlus

Students will be assessed a grade on each assigned components of the course as soon as they are submitted and evaluated by the instructor.  Instructions for these components must be carefully reviewed before taking them. Students are expected to work on them independently, and submit them by due dates. Late submissions will not be graded. Students need to make sure that they have a reliable internet connection and a computer with a compatible web-browser and software (Word, Excel, etc.) so that they can finish their work on time.

Grading

Undergradaute Programs Final Grading Scale

Grade Breakdown:

Course Schedule