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Undergraduate Course Syllabus

ACC 201: Financial Accounting

Center: Online

Course Prerequisites

None

Course Description

Financial Accounting establishes the rules and regulations for preparing accounting information used by internal

and external sources to evaluate the financial health of an organization. This course will develop the student's

ability to interpret financial accounting information, to communicate this information and to understand the

accounting system that produces this information.

Course Outcomes

 Apply the accounting cycle to business transactions for communicating financial data

 Interpret financial statements for informing business decisions

 Analyze the steps of the accounting cycle for their impact on the success of a business

 Analyze how core accounting principles support responsible practices throughout the accounting cycle

Required Materials

Using your learning resources is critical to your success in this course. Please purchase directly through SNHU’s

online bookstore, MBS Direct, rather than any other vendor. Purchasing directly from the bookstore ensures that

you will obtain the correct materials and that the Help Desk, your advisor, and the instructor can provide you with

support if you have problems.

Access code for MyAccountingLab, which includes the following e-book:

Horngren’s Financial and Managerial Accounting

Tracie L. Nobles

Pearson Custom

5th Edition

2016

ISBN: 978-1-323-60280-5

http://bookstore.mbsdirect.net/snhu.htm
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Optional Materials

Horngren's Financial and Managerial Accounting (physical textbook)

Tracie L. Nobles

Pearson

5th Edition

2016

ISBN: 978-0-13-385173-1

Instructor Availability and Response Time

Your class interaction with the instructor and your classmates will take place in Blackboard on a regular, ongoing

basis. Your instructor will be actively engaged within the course throughout the week. You will normally

communicate with your instructor in the weekly discussions or the General Questions forum in Blackboard so that

your questions and the instructor’s answers benefit the entire class. You should feel free, however, to

communicate with your instructor via SNHU email at any time, particularly when you want to discuss something of

a personal or sensitive nature. Your instructor will generally provide a response within 24 hours.

Grade Distribution

Assignment Category Number of

Graded Items

Point Value

per Item Total Points

Discussions

MyAccountingLab Homework

Checkpoint I: Workbook Steps 1–4

Checkpoint II: Workbook Steps 5–7

Final Project Part I: Accounting Cycle Workbook

Final Project Part I: Accounting Cycle Report

Final Project Part II: Bank Memo

4

5

1

1

1

1

1

40

65

100

100

90

100

125

160

325

100

100

90

100

125

Total Course Points: 1,000

This course may also contain practice activities. The purpose of these non-graded activities is to assist you in

mastering the learning outcomes in the graded activity items listed above.

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University Grading System: Undergraduate

*Please refer to the policy page for information on the incomplete grade process.

Grading Guides

Specific activity directions, grading guides, posting requirements, and additional deadlines can be found in the

Course Information area in the Assignment Guidelines and Rubrics folder.

Weekly Assignment Schedule

The Learning Modules area in Blackboard contains one module folder for each week of the course. All reading and

assignment information can be found in the folders. Assignments and discussion board posts during the first week

of each term are due by 11:59 p.m. Eastern Time. Assignments and discussion posts for the remainder of the term

are due by 11:59 p.m. of the student’s local time zone.

In addition to the textbook readings that are listed, there may be additional required resources within each

module in Blackboard.

Module Topics and Assignments

1 Introduction to Accounting and Business Transactions

Horngren’s Financial and Managerial Accounting, Chapter 1 (pages 2-28) and Chapter 2 (pages 55-82)

1-1 Discussion: Using Accounting

1-2 MyAccountingLab Homework: Orientation and Chapters 1 and 2

1-3 Final Project Review

Total Points: 1,000

Grade Numerical Equivalent Points

Lower Upper

A 93-100 4 930 1000

A- 90-92 3.67 900 929

B+ 87-89 3.33 870 899

B 83-86 3 830 869

B- 80-82 2.67 800 829

C+ 77-79 2.33 770 799

C 73-76 2 730 769

C- 70-72 1.67 700 729

D+ 67-69 1.33 670 699

D 60-66 1 600 669

F 0-59 0 0 599

I Incomplete

IF Incomplete/Failure*

IP In Progress (past end

of term)

W Withdrawn

Points Equivalent

http://family.snhu.edu/Resources/policiesandprocedures/COCE/Pages/Incomplete-Grades-COCE.aspx
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Attendance Policy

Online students are required to submit a graded assignment/discussion to Blackboard during the first week of

class. If a student does not submit a posting to the graded assignment/discussion during the first week of class, the

student is automatically withdrawn from the course for non-participation. Review the full attendance policy.

Late Assignments Policy

Meeting assigned due dates is critical for demonstrating progress and ensuring appropriate time for instructor

feedback on assignments. Students are expected to submit their assignments on or before the due date. Review

the full late assignment policy.

2 The Accounting Cycle

Horngren’s Financial and Managerial Accounting, Chapter 3 (pages 117-143) and Chapter 4 (pages 183-

201)

2-1 Discussion: Cash vs. Accrual Accounting

2-2 MyAccountingLab Homework: Chapters 3 and 4

2-3 Final Project Part I: Begin Work on Accounting Cycle Workbook

3 Merchandise Operations

Horngren’s Financial and Managerial Accounting, Chapter 5 (pages 246-262) and Chapter 6 (pages 324-

339)

3-1 MyAccountingLab Homework: Chapters 5 and 6

3-2 Checkpoint I: Submit Workbook Steps 1–4

4 Internal Controls and Assets

Horngren’s Financial and Managerial Accounting, Chapter 7 (pages 374-384), Chapter 8 (pages 423-428),

and Chapter 9 (pages 474-489)

4-1 MyAccountingLab Homework: Chapters 7, 8, and 9

4-2 Checkpoint II: Submit Workbook Steps 5–7

5 Liabilities and Stockholders’ Equity

Horngren’s Financial and Managerial Accounting, Chapter 11 (pages 555-565) and Chapter 12 (pages

596-599)

5-1 MyAccountingLab Homework: Chapters 11 and 12

5-2 Final Project Part I: Continue Working on Accounting Cycle Workbook

6 Financial Statement Analysis

Horngren’s Financial and Managerial Accounting, Chapter 15 (pages 764-791)

6-1 Discussion: Financial Statement Analysis

6-2 Final Project Part I: Submit Accounting Cycle Workbook

7 Work Time

7-1 Final Project Part I: Submit Accounting Cycle Report

7-2 Final Project Part II: Begin Work

8 Statement of Cash Flows and Reflection

Horngren’s Financial and Managerial Accounting, Chapter 14 (pages 698-717)

8-1 Final Project Part II: Submit Bank Memo

8-2 Discussion: Statement of Cash Flows and Course Reflection

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SNHU College of Online and Continuing Education Student Handbook

Review the student handbook.

ADA/504 Compliance Statement

Southern New Hampshire University is dedicated to providing equal access to individuals with disabilities, including

intellectual disabilities, in accordance with Section 504 of the Rehabilitation Act of 1973, Title III of the Americans

with Disabilities Act (ADA) of 1990, and the ADA Amendments Act of 2008. The university prohibits unlawful

discrimination on the basis of disability and takes action to prevent such discrimination by providing reasonable

accommodations to eligible individuals with disabilities.

As soon as you become aware of a disability, we encourage you to contact the Online Accessibility Center (OAC) to

discuss accommodations for which you may be qualified. Reasonable accommodations are established through an

interactive process between the student and the OAC. Note that accommodations are not retroactive and that

disability accommodations are not provided until an accommodation letter has been processed.

Contact Information:

Online Accessibility Center

Phone: 866-305-9430

Email: oac@snhu.edu

For questions concerning support services, documentation guidelines, or general disability issues, visit the Online

Accessibility Center website.

If you feel you have been denied appropriate disability-related accommodations, including appropriate auxiliary

aids and services, you may file a grievance as described in the ADA/504 Grievance Policy found on the Disability

Services webpage.

Academic Honesty Policy

Southern New Hampshire University requires all students to adhere to high standards of integrity in their academic

work. Activities such as plagiarism and cheating are not condoned by the university. Review the full academic

honesty policy.

Copyright Policy

Southern New Hampshire University abides by the provisions of United States Copyright Act (Title 17 of the United

States Code). Any person who infringes the copyright law is liable. Review the full copyright policy.

SNHU College of Online and Continuing Education Withdrawal Policy

Review the full withdrawal policy.

Southern New Hampshire University Policies

More information about SNHU policies can be found on the policy page.

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Assessment Calibration and Student Work Samples

For the purpose of continuous improvement of our educational training, Southern New Hampshire University’s

College of Online and Continuing Education may, on occasion, utilize anonymous student work samples for internal

professional development and staff training. If you have any questions or concerns, contact your advisor. If you

would like to withdraw permission for use of your work, please contact the assessment

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