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Course Description: The course provides the student with an introduction to the accounting profession,

the conceptual framework, the accounting cycle, identifying and recording transactions, adjustments, and
the preparation of financial statements. The course then proceeds to explore, in detail, each of the major
elements of the balance sheet. This is a Foundation Accounting course, required for students whose
undergraduate business degree includes a specialization other than accounting.

Course Prerequisites: Acceptance to graduate program or equivalent.


Credits: 3
Required Text: Kieso, Donald E., Weygandt, Jerry J., and Warfield, Terry D. 2014.
Intermediate Accounting. 15th Ed.John Wiley and Sons, Inc.
Other Requirements: Financial calculator or basic calculator.
Student Learning Objectives: By the end of the course the student will be able to:
1. EXPLAIN the major sources of generally accepted accounting principles
(GAAP) and issues in standard setting.
2. IDENTIFY the major components of the conceptual framework of
accounting.
3. APPLY the rules of double-entry accounting for the recording of
transactions and
adjusting accounts.
4. PREPARE basic financial statements, in accordance with GAAP, from a
given
dataset.
5. EXPLAIN the format of the income statement.
6. EVALUATE the appropriate money factor in a time value of money
application.
7. EXPLAIN the lower of cost or market concept.
8. EVALUATE the appropriate accounting treatment and financial statement
disclosure
for various assets, liabilities, and related expenses and revenues in
accordance with
GAAP.

9. Results and conclusions: a) Reasonableness of results; b) Check results for


correctness; and c) Justify conclusions.
10. The usage of language and methods of mathematics in other contexts: a) correctly and
b) independently.
Attendance Policy:
Students are expected to complete all class sessions of courses in which they are enrolled and are
responsible for all material presented in class and all homework assignments. Grades are based on
the equality of work completed in meeting the requirements of a particular course as stated in the
course syllabus and catalogue description.

Assessment and Methods of Evaluation:


2 exams (E) and 1 test (T) will be given. The exams will vary from multiple choice, fill-in the
blank(s), problems, and short essay. For the most part, tests/exams are scheduled to be at the end
of each part and could be cumulative in nature. The Mid-term and Final exams are each worth
20% for a total of 40%. The Test is worth 15%.

Homework: HomeworkPaper (HW) is due in the class per the schedule. Many assignments are
to be completed using a computer application on Microsoft Excel and/or Microsoft Word. This
will facilitate your homework assignments tremendously. Please use Blackboard. This applies to
all assignments. The Homework is worth 15% with the Paper worth 20% for a total of 35%.
Paper topic needs to be approved in advanced by the professor. Participation/attendance to
Discussion Board] (Part) contributes to the students grade. Participation will include posting 2
questions per week by Friday and answering 2 questions by the following Wednesday as specified.
No question can have more than 1 answer by a student. Therefore, students need to be diligent in
posting questions and responding to the questions by the timeframe given. This participation will
account for 10% of the final grade.
Assessment consists of four main competencies utilizing the aforementioned instruments (see
attachment). The four competencies are:
1. Quantitative Reasoning (QR) = ability to arrive at reasonable results and uses language
& methods of mathematics correctly; 2) Critical Thinking (CT) = ability to think
critically by performing specific cognitive tasks; 3) Written Communication (WC) =
ability to communicate clearly and effectively through written form; 4) Information
Literacy (T) = ability to use technology proficiently and ethically to access information,
use productivity tools to solve problems and produce products and presentation and locate
and analyze various sources of information for problem solving and conducting research;
In summary, the composite rubric is:
E T HW Part TOTAL
QR 28% 8% 8%
1%
45%
CT 6
3
4
2
15
WC 4
3
17
1
25
T
2 1
6
6
15
40% 15% 35% 10% = 100%
Grading System:
A = 93 100 Highest Level of Achievement C = 73 77
A- = 90 92
C- = 70 - 72
B+ = 88 89
P = Pass
B = 83 87
F = Below 60 Failing Grade
B- = 80 82
W = Withdrawal
C+ = 78- 79
IN = Incomplete
Late worked: Timely submission of any class work is expected. In fairness to other students,
those documents submitted late will be down graded, at a minimum, to the next lower grade.
Academic Honesty: Students are expected to follow the New Jersey City Universitys rules and
guidelines for academic integrity.
Paper must be typed and doubled spaced.
1. Need a cover sheet that shows
Topic of paper centered on the cover sheet
and on the lower right hand side of the cover sheet:
A) Your name
B) Name of course ( i.e. Financial Accounting I; ACCT 601).
C) Day and time of your class
D) Day and Date you are handing the paper in
2. You should utilized the terms and tools identified in the text book:

I. Summarize (i.e. Abstract) the main issues of the topic by using your own words and/or
concepts being emphasized. (i.e. one to two paragraphs).
II. Your analysis should be thoughtful, factual, and include terms, concepts, theories and
applications from the text.
2. Use at least three internet references (therefore, you need a bibliography).

Research Paper Evaluation


Max Points
COMPETENCIES
1) Topic Approval (Topic should be approved by professor)
5
2) Cover Page
5
Cover page should consist of the:
A. topic (centered in the middle of the page with bold capitalized letters)
B. on the lower right hand side of the cover page the following:
a] Your name; b] Day and Time of Class; and c] Class number
3) Abstract
10
An abstract or summary page should be included on the first page, identified
as such, and with the word Abstract centered and underlined. The Abstract
should summarize the main issues of the paper by developing an explanation of
concepts upon which the paper is based. The summary of the main issues should
be from your analysis and, for the most part, in your own words. Referenced citations
should be in APA style and are encouraged. The Abstract is singled spaced
whereas the rest of the following document is doubled space.
4) Content/Presentation
Written Communication
20

Your Points

A. Organization of ideas to support thesis or purpose


Logical development
Supporting evidence
B. Ability to prepare assignments that are unified, coherent & appropriate
Information Collected
Independent research
C. Patterns of writings/sentence-structure/word choice
Subject matter/intended reader/purpose of writing
Grammar/punctuation/usage
D. Selects references and citations according to accepted style manuals.
Text citations.
Uses APA style.
Uses bibliography with at least two references.
Oral Communication
A. Clarity of Purpose
B. Structure (Opening/Development/Closing)
C. Verbal (Grammar, Syntax, & Vocal Variety)
D. Non-Verbal (Body language & eye contact)
E. Communication Aids
Critical Thinking
A. Identifies classifications, principles, methodologies, and
theories.
B. Explains ideas, concepts and principles.
C. Applies knowledge & seeks alternative solutions.
D. Analyze (Draws conclusions & distinguishes information).
E. Breaks down theories, formulas or arguments.
F. Determines appropriateness.
Quantitative Reasoning
A. Results and Conclusions
Reasonableness of results
Checks results for correctness
Justifies conclusions
B. Uses the language & methods of mathematics
Correctly
Independently
Information Literacy

15

15

15

15

A. Demonstrates an ability to operate technology.


B. Uses technology tools collaboratively, safely, responsibly &
ethically.
TOTAL:

100

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