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ACC 201 SYLLABUS - SPRING 2013
page 1
University of North Carolina at Greensboro
Bryan School of Business and Economics
Department of Accounting and Finance
ACC 201-02: Financial Accounting
Spring 2013: M / W 3:30-4:45PM; Bryan 122
Contact Information
Name Jenna Meints
Office: 339 Bryan
Email: jmmeints@uncg.edu
Office Phone: 336-334-4527
Office Hours: Tuesdays 12:00-2:00pm, and/or by appointment.
Prerequisite: Any one of the following: MAT 115, 120, 150, 151, 191 or 292.
Class Resources:
Tutoring: Available in 335 Bryan.
Student Success Program: http://success.uncg.edu/ssp/apply/
For questions about Student Success, please contact Caitlin Byerly at 334-3682 or ssp@uncg.edu
Course Objectives:
Demonstrate an understanding of basic accounting terminology and procedures
Create the financial statements which flow from the accounting process
Understand the accounting cycle and the accounting system
Develop an understanding of how business organizations operate and the events which have a financial
impact upon them
Understand the time value of money concepts
Facilitate the development of the student’s written communication skills through an essay assignment,
essay assessment and/or business memo assignments
Contribute toward the Bryan School’s commitment to information technology by requiring students to
use the internet, e-mail, word processing software and spreadsheet software where appropriate within
the course.
University Policies and Resources:
Students are expected to abide by the UNCG’s Academic Integrity Policy and the Student Code of Conduct:
o Student Conduct: http://bae.uncg.edu/assets/faculty_student_guidelines.pdf
o Academic Integrity Policy: http://academicintegrity.uncg.edu/violation/
Student Disabilities - Any request for special accommodations must come through the Office of
Disability Services with the appropriate paperwork. Please visit http://ods.dept.uncg.edu/services/ for
further information.
Students in Distress: UNCG cares about your success as a student. We recognize that students often
balance many challenging personal issues and demands. Please take advantage of the University
resources designed to help. For assistance accessing these resources, contact the Dean of Students Office
at 334-5514 or Student Academic Services at 334-5730. The Counseling and Testing Center is available
for mental health assistance, 334-5874.
ACC 201 SYLLABUS - SPRING 2013
page 2
Course Materials:
Text: Financial Accounting: A Business Process Approach . Jane Reimers. ISBN: 1256636754.
This is a custom textbook for UNCG, although you are welcome to purchase the regular textbook:
Publication Date: March 1, 2010 | ISBN-10: 0136115276 | ISBN-13: 978-0136115274 | Edition: 3.
Blackboard: http://blackboard.uncg.edu . Announcements and materials to print for class.
MyAccountingLab (MAL): http://pearsonmylabandmastering.com/ . Homework gets submitted via
MAL. 365 days of access to MyAccountingLab is included with a new textbook purchase or can be
purchased online. You can receive free access for 17 days. Please go to the MAL website to register.
The course id is: meints70165 . Detailed instructions are at the end of this syllabus. If you are
experiencing a problem with the MAL website, please call the MAL Customer Help Desk at (800) 677-
6337 or visit http://pearsonmylabandmastering.com/students/support/ .
i>clicker2: ISBN: 1429280476. The i>clicker2 will be used in this class to determine part of your class
participation grade. Detailed registration information is at the end of this syllabus.
Grades will be determined by:
Mid-term Exam #1: 20% February 18 in class
Mid-term Exam #2: 25% April 8 in class
Final Exam (Cumulative): 25% Wednesday, May 8 12:00PM-3:00PM
Homework: 12.5% February 17 (5%), April 7 (5%), and April 28 (2.5%)
Written Assignment: 7.5% Sunday, March 3 11:55PM
Class Participation: 10%
All grades except homework will be posted on Blackboard. Please contact me immediately if there is an error.
Homework grades are automatically posted to your MAL account. To determine your grade at any point during
the semester, use the grades on Blackboard and on MAL and the weights shown above.
A / A- , 93% / 90%; B+ / B / B- , 88% / 83% / 80%; C+ / C / C- , 78% / 73% / 70%; D , 65%
Exam Information. Mid-term exams are not cumulative, but are closed book and proctored. The final exam is
cumulative, closed book, and proctored. You must take each exam to pass this course. Makeup exams are rarely
given. If your cell phone makes any noise during an Exam, then your Exam will be collected at that time and
you will leave the testing area. You will not be allowed to continue working on the Exam. All exams require a
Scantron, pencil, and calculator. You may not share or borrow calculators during exams. Cell phones or other
PDAs may not be used in place of calculators.
Handouts and course slides for class will be posted on Blackboard. You need to print these out and bring them
to class. I will NOT be able to provide copies in class. If you miss a class, then it is your responsibility to get the
notes and any missed materials and information from another student in the class.
Homework assignments. There are three homework assignments. Each homework assignment covers multiple
chapters. The assignments are available online through MAL. Each assignment remains open and available to
you throughout the time the relevant chapters are covered in class. I encourage you to work on the assignments
periodically as we cover each chapter rather than leave all homework questions for each assignment unworked
until the due date. As you do periodically work on each assignment, your work can be saved in MAL and
accessed at a later time before the due date. Thus, you may work on the same assignment at different times. You
are allowed 5 attempts at each homework question. Late homework will not be accepted.
ACC 201 SYLLABUS - SPRING 2013
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The written assignment is due by 11:55PM on Sunday, March 3 through SafeAssign in Blackboard. Detailed
instructions are at the end of this syllabus. No late submissions will be accepted. Make sure that you receive
confirmation that your essay was submitted through SafeAssign successfully.
Participation Your participation grade will be based on your contributions to class. Please note that attendance alone does not
equal contribution. Participation grades are earned relative to course colleagues.
Course Feedback
Informally, I welcome constructive criticism at any time. Your feedback would never be held against you in my
class. Likewise, it will not earn you any favorable treatment. (If you are concerned about either possibility, then
you may submit anonymous feedback to me. To do so, write down (or type up) your constructive comments,
put them in an envelope, and give that envelope to the Department secretary in Bryan 383 to put in my mailbox.
No name needed or wanted.) Formally, I will ask you for anonymous feedback during Exam #1 on February 18.
This feedback may address anything from the course materials, class pace, presentation styles, or class
environment to what you do and/or do not like about any aspect of the course.
Academic Integrity
Students are expected to abide by the UNCG Academic Integrity Policy as well as by the UNCG Student Code
of Conduct. http://bae.uncg.edu/assets/faculty_student_guidelines.pdf
ACC 201 SYLLABUS - SPRING 2013
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SCHEDULE OF CLASS TOPICS AND ASSIGNMENTS
(subject to change at instructor’s discretion)
DATE Class # TOPIC CHAPTER ASSIGNMENT
Jan 14 (Class #1) Introduction to Class
Jan 16 (Class #2) The Accounting Cycle B READ Appendix B
Jan 21 No class – Dr. Martin Luther King Jr. holiday
Jan 23 (Class #3) Business: What’s It All About 1 READ Chapter 1
Jan 28 (Class #4) Qualities of Accounting Information 2 READ Chapter 2
Jan 30 (Class #5) Qualities of Accounting Information 2
Feb 4 (Class #6) Accruals and Deferrals 3 READ Chapter 3
Feb 6 (Class #7) Accruals and Deferrals 3
Feb 11 (Class #8) Accruals and Deferrals 3
Feb 13 (Class #9) Review for Mid-term exam
SUNDAY, FEB 17 AT 11:55PM -- CHAPTERS 1-3 + APPENDIX B HOMEWORK DUE
The homework assignment must be completed using MyAccountingLab (MAL).
The homework can be accessed using the website listed in the syllabus.
Make sure you have SUBMITTED the assignment before it is due.
Assignments submitted after they are due will not receive credit.
Feb 18 (Class #10) EXAM #1: Chapters 1, 2 & 3
Bring a pencil with an eraser, a calculator, and a Scantron.
Notes, scrap paper, and cell phones are NOT allowed during the exam.
Feb 20 No class – Jenna has out-of-town meeting
Payment for Goods and
Feb 25 (Class #11) Services: Cash and Accounts 4 READ Chapter 4
Receivable
Feb 27 (Class #12) Payment for Goods and 4
Services: Cash and Accounts
Receivable
ACC 201 SYLLABUS - SPRING 2013
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SUNDAY, MAR 3 AT 11:55PM – WRITING ASSIGNMENT DUE
The homework assignment must be submitted through SafeAssign in Blackboard.
The writing assignment is at the end of this syllabus.
You will receive confirmation of successful submission through Blackboard.
No late assignments accepted.
Mar 4 (Class #13) Payment for Goods and 4
Services: Cash and Accounts
Receivable
Mar 6 (Class #14) The Purchase and Sale of Inventory 5 READ Chapter 5
Mar 11, 13 No class – spring break
Mar 18 (Class #15) The Purchase and Sale of Inventory 5
Mar 20 (Class #16) The Purchase and Sale of Inventory 5
Mar 25 (Class #17) Acquisition and Use of Long-Term Assets 6 Read Chapter 6
Mar 27 (Class #18) Acquisition and Use of Long-Term Assets 6
Apr 1 (Class #19) Acquisition and Use of Long-Term Assets 6
Apr 3 (Class #20) Review Chapters 4, 5, and 6
SUNDAY, APR 7 AT 11:55PM -- CHAPTERS 4-6 HOMEWORK DUE in MAL
Apr 8 (Class #21) EXAM #2: Chapters 4, 5 & 6
Apr 10 (Class #22) Accounting for Liabilities 7 READ Chap 7 + Appendix
Apr 15 (Class #23) Time Value of Money 7A
Apr 17 No class – Jenna has out-of-town meeting
Apr 22 (Class #24) Accounting for Liabilities 7
Apr 24 (Class #25) Accounting for Shareholders’ Equity 8 READ Chapter 8
SUNDAY, APR 28 AT 11:55PM -- CHAPTERS 7-8 HOMEWORK DUE in MAL
Apr 29 (Class #26) Review for Final Exam
WEDNESDAY, MAY 8 - 12:00PM-3:00PM FINAL EXAM #3 (CUMULATIVE)
ACC 201 SYLLABUS - SPRING 2013
page 6
Web Registration of i>clicker
Go to iclicker.com and click the Register Your i>clicker button.
iclicker.com registration screen showing Captcha Verification Image
To complete the student registration form, students must:
1. Enter their first name and last name in the appropriate fields.
2. Enter their student ID. The student ID is the portion of the student’s uncg e-mail address before @uncg.edu.
For example, John Smith has an e-mail address of jhsmith@uncg.edu. John’s student ID is jhsmith.
3. Enter i>clicker remote ID. The remote ID is the 8-character alphanumeric code printed below the barcode
on the back of the remote.
ACC 201 SYLLABUS - SPRING 2013
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(i>clicker registration continued)
Sample i>clicker remote ID
4. Enter the letters or numbers in the captcha security image on the screen. This verification image is a slightly
distorted series of characters used to prevent spam bots from submitting the form.
5. Click the Enter button. An on-screen message confirms that registration was successful. The student’s ID is
now tied to their unique i>clicker remote ID.
ACC 201 SYLLABUS - SPRING 2013
page 8
Accessing MyAccountingLab (MAL):
Register and Enroll in a New Subject
1. Go to the MyLab and Mastering website and click Student in the Register area.
2. Enter the course ID you received from your instructor for your new course, and click Continue.
Course ID: meints70165
3. Follow the instructions to either:
Use a student access code, purchase access online, or request temporary access.
To use a student access code:
1. Go to the MyLab and Mastering website and click Student in the Register area.
2. Enter the course ID provided by your instructor and click Continue.
3. After verifying your course information, enter your username and password, and click Sign In.
4. If you don’t have a Pearson account, click Create an account.
5. Complete the Create an Account page. Helpful hints display to guide you.
6. Read and accept the license agreement.
7. Optionally, you can select the check box to help us make our products better and learn about new offers.
8. Click Create Account.
9. Click Access Code and enter your six-word access code in the boxes.
10. Click Finish to complete your registration.
11. Click Go to Your Course to access your online course.
To purchase course access online:
1. Go to the MyLab and Mastering website and click Student in the Register area.
2. Enter the Course ID provided by your instructor and click Continue.
3. After verifying your course information, enter your username and password, and click Sign In.
4. If you don’t have a Pearson account, click Create an account.
5. Complete the Create an Account page. Helpful hints display to guide you.
6. Read and accept the license agreement.
7. Optionally, you can select the check box to help us make our products better and learn about new offers.
8. Click Create Account.
9. Select the button for the access level you want.
10. Select whether you want to pay with a credit card or use PayPal and enter payment information.
11. Click Review to review your order details. If you need to change anything, click the Change link.
12. Click Make Payment to submit your order.
13. Click Go to Your Course to access your online course.
ACC 201 SYLLABUS - SPRING 2013
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(Accessing MyAccountingLab (MAL) continued)
To request temporary access
If a student is waiting for financial aid, 17 days of temporary course access without payment may be available.
1. Go to the MyLab and Mastering website and click Student in the Register area.
2. Enter the Course ID provided by your instructor and click Continue.
3. After verifying your course information, enter your username and password, and click Sign In.
4. If you don’t have a Pearson account, click Create an account.
5. Complete the Create an Account page. Helpful hints appear to guide you.
6. Read and accept the license agreement.
7. Optionally, you can select the check box to help us make our products better and learn about new offers.
8. Click Create Account.
9. To get temporary access to your course, click the link at the bottom of the page.
10. When a confirmation message appears, click Yes to complete your registration.
11. You will receive a confirmation email with payment instructions. Click Go to Your Course to access your course.
For more help with registration, go to the Get Started for Students area of the MyLab and Mastering website. For
instructions on registration, watch the Register for your course videos.
ACC 201 SYLLABUS - SPRING 2013
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ACC 201, Spring 2013
Writing Assignment
Due: 11:55pm on Sunday March 3rd
through SafeAssign in Blackboard. E-mails will not be accepted. You
will receive confirmation through Blackboard that your essay has been submitted successfully.
ARTICLE:
In July 2012, the following news article appeared in CNNMoney.
Google to pay $22.5 million fine for Safari privacy evasion
By Stacy Cowley
NEW YORK (CNNMoney) -- Nine months. That's how long Google's privacy settlement with federal
regulators lasted before the company racked up its first violation.
Google has a preliminary deal in place with the U.S. Federal Trade Commission to pay a $22.5 million fine for
evading some privacy settings on Apple's Safari Web browser, a source with knowledge of the settlement told
CNN.
The fine would be the largest penalty ever levied on a single company by the FTC over privacy issues, but it's
still a financial wrist-slap for Google, which earned $2.9 billion last quarter.
Under the terms of the deal, which remains subject to approval from FTC commissioners, Google would admit
no wrongdoing.
Google (GOOG, Fortune 500) has previously acknowledged skirting the privacy settings on Apple's (AAPL,
Fortune 500) Safari Web browser, a move that let advertisers track users in unintended ways. Google
immediately disabled the technology when privacy researchers exposed it in February.
Asked to comment on its deal with the FTC, Google provided CNN with the following statement: "We cannot
comment on any specifics. However we do set the highest standards of privacy and security for our users."
An FTC spokesman declined to comment on the issue.
The Safari controversy erupted five months ago after a researcher at Stanford University found that Google had
overridden Safari's default privacy settings.
That sounds dire, but the actual consequences of Google's evasion were fairly trivial. The maneuver related to
ad targeting and allowed advertisers to deliver messages customized to users' recent browsing history.
Individual users' personal information was never collected.
Sites use files called "cookies" to follow users' movements and log-ins as they travel through the Web. Apple's
Safari has far stricter tracking restrictions than any other major browser: By default, it blocks third-party
cookies. That's a problem for ad networks like Google's, which rely on those cookies to measure their
campaigns and to enable some ad functions.
ACC 201 SYLLABUS - SPRING 2013
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(writing assignment continued)
Google admitted using a technical maneuver to evade Safari's default settings. The problem, pointed out by
Stanford University researcher Jonathan Mayer, was that Google's workaround went much further than Google
apparently realized.
"The Safari browser contained functionality that then enabled other Google advertising cookies to be set on the
browser. We didn't anticipate that this would happen," Google told CNNMoney at the time. "We have now
started removing these advertising cookies from Safari browsers."
Google's Safari dodge caught the attention of the FTC, which is monitoring Google's compliance with the
company's privacy pledges under the terms of a settlement deal finalized in October.
The October deal stemmed from Google's blunders with Google Buzz, an early social networking effort that
violated Google's written privacy policies. Google agreed to undergo regular, independent privacy audits and to
pay penalties of up to $16,000 per individual violation for any future privacy missteps.
In its statement to CNN about its talks with the FTC, Google emphasized that it considers the Safari skirmish a
minor one.
"The FTC is focused on a 2009 help center page published more than two years before our consent decree, and
a year before Apple changed its cookie-handling policy," the company said. "We have now changed that page
and taken steps to remove the ad cookies, which collected no personal information, from Apple's browsers."
-- CNN's Dan Simon contributed reporting
First Published: July 11, 2012: 2:19 PM ET
ACC 201 SYLLABUS - SPRING 2013
page 12
(writing assignment continued)
INSTRUCTIONS:
READ the article and then respond to the following in essay format.
First, address the following:
What are the ethical issues involved in this article?
Identify all of the stakeholders of Google.
How are these stakeholders affected by the events of this article?
Second, answer the following four questions:
1. Why was Google fined $22.5 million?
2. What percentage of Google’s prior quarter earnings was the fine?
3. How does this fine affect Google’s net income?
4. Does Google have incentive to increase its reported earnings in the period of the fine?
(Why or why not?)
Finally, in your essay, assume Google’s public relations manager will inform stockholders of the fine in a letter.
If you were the public relations manager, what would be your approach to this letter to stockholders?
Remember to think like a manager for Google. Among other issues, you may care about the tone of the letter,
the explanation of Google’s actions, the fact that this was the largest fine over privacy issues in the history of
the FTC, future steps that stockholders may want to hear Google is taking to keep this from happening again,
and retention of stockholders.
Format Specifications: Your essay should be no less than one page and no more than three pages, double-
spaced in Times New Roman 12 point font with one-inch margins. The essay should be written in paragraph
form. Do not use bullet-points or other outline formats within the essay.
Tips for doing well on the assignment:
1. Your response should be professional, fact-based, and unemotional.
2. Proofread your essay! I cannot stress this enough.
3. Have someone else proofread your essay, preferably someone who has not read the assigned article so
they can determine whether everything is properly explained.
4. I encourage you to use UNCG resources such as the writing center
http://www.uncg.edu/eng/writingcenter/ to help you with your writing or to proofread your essay.
5. Make sure your spelling and grammar are correct.
6. Avoid using clichés (i.e. “Honesty is the best policy”) and exaggerations in your writing and try not to
make any judgments of character (i.e. “Jane Smith is a very unethical person”).
7. Do not use citations. Use your own words to answer the questions.
8. This is an individual assignment. You may use the tutors in the tutoring room to gauge if you are on the
right track, but they will not give our answers. You are expected to submit your own, original paper.
ACC 201 SYLLABUS - SPRING 2013
page 13
(writing assignment continued)
GRADING:
The writing assignment is worth 5% of your final grade. The assignment will be graded equally on two
components; content and writing. Half of the writing assignment grade will be based on how well you answer
the questions in your own words and half of the grade will be based on your writing (grammar, spelling,
sentence structure, etc). Any information contained in your essay that is incorrect will result in points being
deducted so be sure your responses are appropriate. Be sure to address all of the questions. The grading rubric
that will be used is as follows:
1. Identifies the ethical issues in the article.
Poor________ Fair________ Good________ Very Good________ Excellent________
(2 points) (4 points) (6 points) (8 points) (10 points)
2. Identifies all stakeholders and discusses how they may be affected.
Poor________ Fair________ Good________ Very Good________ Excellent________
(2 points) (4 points) (6 points) (8 points) (10 points)
3. Responds to the first three of four questions.
For each question addressed and answered correctly: 2 points per question (up to 6 points)
For each question addressed, but answered incorrectly: 1 point per question
4. Responds to fourth question. Discusses (lack of) incentives to manage earnings.
Fair________ Good________ Very Good________ Excellent________
(1 points) (2 points) (3 points) (4 points)
5. Presents an appropriate response to stockholders.
Poor________ Fair________ Good________ Very Good________
(5 points) (10 points) (15 points) (20 points)
6. Quality of Writing. This includes grammar, spelling, and the ability to write the essay in a coherent,
concise, and effective manner.
Poor________ Fair________ Good________ Very Good________ Excellent________
(10 points) (20 points) (30 points) (40 points) (50 points)
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