Accounting Online Course
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
P a g e | 2 Sy l l a b u s L a s t U p d a t e d 8/ 2/ 2 0 1 7
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.
P a g e | 3 Sy l l a b u s L a s t U p d a t e d 8/ 2/ 2 0 1 7
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
P a g e | 4 Sy l l a b u s L a s t U p d a t e d 8/ 2/ 2 0 1 7
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
http://family.snhu.edu/Resources/policiesandprocedures/COCE/Pages/Attendance,%20College%20of%20Online%20and%20Continuing%20Education.aspx
http://family.snhu.edu/Resources/policiesandprocedures/COCE/Pages/Late%20Assignments.aspx
P a g e | 5 Sy l l a b u s L a s t U p d a t e d 8/ 2/ 2 0 1 7
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.
https://my.snhu.edu/Resources/StudentHandbooks/Pages/default.aspx
mailto:oac@snhu.edu
https://my.snhu.edu/Offices/COCE/DRC/Pages/default.aspx
https://my.snhu.edu/Offices/COCE/DRC/Pages/default.aspx
http://www.snhu.edu/student-experience/campus-experience/student-services/disability-services
http://www.snhu.edu/student-experience/campus-experience/student-services/disability-services
http://family.snhu.edu/Resources/policiesandprocedures/COCE/Pages/Academic%20Honesty%20Policy%20-%20College%20of%20Online%20and%20Continuing%20Education.aspx
http://family.snhu.edu/Resources/policiesandprocedures/COCE/Pages/Academic%20Honesty%20Policy%20-%20College%20of%20Online%20and%20Continuing%20Education.aspx
http://family.snhu.edu/Resources/policiesandprocedures/Pages/All%20Policies%20and%20Procedures/Copyright.aspx
https://my.snhu.edu/_layouts/FormServer.aspx?XsnLocation=https://my.snhu.edu/FormServerTemplates/COCE.Withdrawal.revised.form.xsn&SaveLocation=https%3A%2F%2Fmy%2Esnhu%2Eedu%2FOffices%2FCOCE%2FAdvising%2FCourse%20Withdrawal%20Library&OpenIn=browser
http://family.snhu.edu/Resources/policiesandprocedures/COCE/Pages/COCE%20Policies%20Repository%20List.aspx
P a g e | 6 Sy l l a b u s L a s t U p d a t e d 8/ 2/ 2 0 1 7
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 calibration administrator at
assessmentcalibration@snhu.edu. See this document for more information.
mailto:assessmentcalibration@snhu.edu
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
P a g e | 2 Sy l l a b u s L a s t U p d a t e d 8/ 2/ 2 0 1 7
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.
P a g e | 3 Sy l l a b u s L a s t U p d a t e d 8/ 2/ 2 0 1 7
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
P a g e | 4 Sy l l a b u s L a s t U p d a t e d 8/ 2/ 2 0 1 7
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
http://family.snhu.edu/Resources/policiesandprocedures/COCE/Pages/Attendance,%20College%20of%20Online%20and%20Continuing%20Education.aspx
http://family.snhu.edu/Resources/policiesandprocedures/COCE/Pages/Late%20Assignments.aspx
P a g e | 5 Sy l l a b u s L a s t U p d a t e d 8/ 2/ 2 0 1 7
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.
https://my.snhu.edu/Resources/StudentHandbooks/Pages/default.aspx
mailto:oac@snhu.edu
https://my.snhu.edu/Offices/COCE/DRC/Pages/default.aspx
https://my.snhu.edu/Offices/COCE/DRC/Pages/default.aspx
http://www.snhu.edu/student-experience/campus-experience/student-services/disability-services
http://www.snhu.edu/student-experience/campus-experience/student-services/disability-services
http://family.snhu.edu/Resources/policiesandprocedures/COCE/Pages/Academic%20Honesty%20Policy%20-%20College%20of%20Online%20and%20Continuing%20Education.aspx
http://family.snhu.edu/Resources/policiesandprocedures/COCE/Pages/Academic%20Honesty%20Policy%20-%20College%20of%20Online%20and%20Continuing%20Education.aspx
http://family.snhu.edu/Resources/policiesandprocedures/Pages/All%20Policies%20and%20Procedures/Copyright.aspx
https://my.snhu.edu/_layouts/FormServer.aspx?XsnLocation=https://my.snhu.edu/FormServerTemplates/COCE.Withdrawal.revised.form.xsn&SaveLocation=https%3A%2F%2Fmy%2Esnhu%2Eedu%2FOffices%2FCOCE%2FAdvising%2FCourse%20Withdrawal%20Library&OpenIn=browser
http://family.snhu.edu/Resources/policiesandprocedures/COCE/Pages/COCE%20Policies%20Repository%20List.aspx
P a g e | 6 Sy l l a b u s L a s t U p d a t e d 8/ 2/ 2 0 1 7
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 calibration administrator at