ACG2001 Principle of Accounting I



ACG2001 

PRINCIPLE OF ACCOUNTING I

Faculty Introduction

Welcome to ACG2001 Principle of Accounting I! I am Professor Pringle, and I will be your instructor for this course. For the past 8 years, I have been teaching accounting, finance and tax courses at many colleges and universities nationwide. My years of experience also include owning my accounting firm specializing in bookkeeping, consulting, tax and audits.

Faculty Contact Information

Instructor Name:
Nisaphan Pringle
Office Phone:
954-201-7900
Campus Phone:
954-201-7900
Fax:
954-201-7937
Email:

Course Description

This is an e-learning class with no on-campus meetings. This course provides an introductory study of the fundamental principles of recording, summarizing and reporting the financial activities of proprietorships.
Learning Outcomes
Upon successful completion of this course, students should be able to:
• Explain the nature and purpose of accounting.
• Describe how generally accepted accounting principles have evolved to form the underlying basis for accounting practice.
• Perform the following major steps in the accounting cycle: analyzing transactions, recording transactions, posting to accounts, and preparation of a trial balance.
• Perform the following steps in the accounting cycle: the preparation of financial statements and closing procedures.
• Describe the accounting for businesses that buy and sell merchandise.
• Prepare financial statements, adjusting entries, closing entries, and a post-closing trial balance for a merchandising enterprise.
• Prepare adjusting entries for deferrals and accruals.
• Describe how an accounting system provides information to management for planning and controlling operations.
• Describe the concepts of internal control over cash; operations of a petty cash fund; use of a checking account; and procedures for monthly bank reconciliations.
• Describe the account¬ing for short-term investment and receivables.
• Describe the basis for inventory valuation.

Course Prerequisites

To maximize your chances for success in this course, make sure that you meet the following course prerequisites:
Course Prerequisites and Co-requisites: None Required
Course Attendance and Participation Policy
During the first week of class, you must complete an activity from the online orientation or you will be administratively withdrawn from the course. Simply logging into the course will not satisfy your attendance during this time. As with an on-campus course, students who are reported for non-attendance in an online course and are withdrawn are still responsible for paying for the course. If you do not complete the requirements of the first week of class, you should drop the course by the official drop/add deadline or expect to pay for the course.
It is very important for you to actively participate in this online class. If you stop participating in class discussions, do not submit assignments, or fail to take quizzes or tests prior to the withdrawal date, you will be administratively withdrawn from class and receive a W or, if it is your third attempt, an F.

If you stop participating after the withdrawal date, you will receive an F. To avoid this situation, you should remain an active learner in this class and always communicate extenuating circumstances to your instructor. Ongoing communication with the instructor is critical to your course success. Completion of tests, assignments, and other class activities are used as indicators of your participation in order to satisfy this reporting requirement.  See the list of activities required for participation and attendance on the
General Course Policies page.
Required Course Materials












Required Text:

Title: Accounting, 25e
Author(s): Warren/Reeve/Duchac
Publisher, Edition: Cengage, 25ed

Hardcover Textbook + CengageNOW Printed Access Card (includes MindTap Reader eBook & 720 day access) ISBN: 9781305426627

Loose Leaf Textbook + CengageNOW Printed Access Card (includes MindTap Reader eBook & 720 day access) ISBN: 9781305426634

Books for online courses are available at the Central Campus bookstore
A. Hugh Adams Central Campus Bookstore
Admissions & Student Service Center - Bldg. 19
Tel: (954) 201-6830
Fax: (954) 201-6895
Methods of Instruction
This is a 3-credit hour fully online course with/without proctored exams. In this class, you will engage in structured out-of-class and online activities. The online activities may include, but are not limited to, readings, discussions, essays, case studies, research, and/or online quizzes and tests. See the course schedule for a detailed description of activities. Students are responsible for regularly reviewing the course schedule and completing all required assignments.
General Policies and Technical Requirements
You are responsible for being familiar with all BConline policies and procedures related to your activity in this course.


Broward College Policies
  • Review the Broward College Policies on topics including disability services, academic honesty, privacy, and critical event procedures.
BConline Policies
  • Review the General Course Policies for topics including rules for netiquette, definition of participation, and other information.
Course Requirement
Please make sure that you can meet the following requirements before you sign-up for this course:
   All exams will be given at home online. Actual dates and times will be provided in your syllabus.
   Homework assignments will be turned in online. There will be assignments that must be prepared using Microsoft Word and Excel and Connect (an online homework manager). You should have a working knowledge of Microsoft Word and Excel. A an access code to Connect is included with your text when you purchase it at a BC bookstore.
   All work must be completed by the posted due dates. Late submissions will not be accepted.
   Is Online for You? Please click here to take an online readiness evaluation.
   Please click here to confirm you have the required hardware and software. High speed internet access is preferred but not required. There will be some audio files that you will want to listen to that will require downloading.
   Important! You must enable the pop-up feature for your browser. If you are using Netscape or Internet Explorer, you will not be able to take the quizzes unless this feature is enabled.
Technical Requirements
  • Students taking an online course are expected to be moderately proficient in using a computer. Please go to the Technical Requirements page for a complete list of computer skills and technical requirements.
How to Access the Course
Follow these steps in order to log into the BConline course. Normally, the login date will be the first day of the session in which the course is scheduled. Only students who have registered and paid for the course will be permitted to login. There may be a delay of up to 20 minutes from when you register and pay before BConline login is activated.
  • Your BConline User Name is the same as your BC email ID.
  • Your BConline password is the same as your BC email PIN code.
  • If you need login information, obtain BC email user ID and PIN code before attempting to login to BConline.
Links to help you get connected to BConline course(s)
  • BConline login page
  • Student e-learning Resources
  • Password Reset
    • If your password does not work or you forgot it, click this link to reset it: Student Password Reset. If you need further support, please contact the BC helpdesk at 954-201-7521 or helpdesk@broward.edu. It's available from 7 a.m. to 11 p.m., Monday through Friday. 
  • Technical Problems
    • If you need help using D2L, review the step-by-step tutorials on how to use every tool in D2L. If you need further support, call the 24-hour D2L Help Desk at 866-468-0009.
    • Chat Online to the D2L Help Desk
    • Submit and track your own ticket online at the BConline Support Center.


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