Miami Dade College – Kendall Campus



ACG 2021Financial Accounting16764043815Departmental Syllabus0Departmental Syllabus381000262255Instructor name: Ramon Fernandez-RubioSchool of BusinessKendall Campus, Room R441Phone: 305-237-2375Email: rferna4@mdc.eduOffice hours: 3:00-4:00 PM M:W00Instructor name: Ramon Fernandez-RubioSchool of BusinessKendall Campus, Room R441Phone: 305-237-2375Email: rferna4@mdc.eduOffice hours: 3:00-4:00 PM M:WCo-requisite: ACG 2021L Financial Accounting Lab. To pass this course, it is a requirement to register in the corresponding accounting lab for 1 credit and satisfy all the lab assignments. Assignments will be announced in class. The grade you receive for the course, will also be the grade for the lab. Students must attend the lab a minimum of 15 hours during the term. The lab is located in Room R450. Accounting tutors, textbook solutions, as well as accounting videos and software are available there.Course Description: An introduction to the basic principles of financial accounting emphasizing on the accounting concepts: the basis of the financial statements.Learning Outcomes:Communicate effectively using listening, speaking, reading, and writing skills.Use quantitative analytical skills to evaluate and process numerical data.Solve problems using critical and creative thinking and scientific reasoning.Formulate strategies to locate, evaluate, and apply information.Demonstrate knowledge of diverse cultures, including global and historical perspectives.Create strategies that can be used to fulfill personal, civic, and social responsibilities.Demonstrate knowledge of ethical thinking and its application to issues in society.Use computer and emerging technologies effectively.Demonstrate an appreciation for aesthetics and creative activities.Describe how natural systems function and recognize the impact of humans on the environment.Course Objectives:Understand the basic terminology used in accounting, classification of accounts, and the accounting cycle under cash and accrual basis of accounting.Analyze accounting transactions and their effect on the financial position of the organization. Analyze financial statements with respect to liquidity, solvency and profitability.Develop and implement an accounting system including the appropriate internal controls. Analyze receivables as to their collect ability and record the associated transactions.Apply a variety of inventory valuation methods under the periodic and perpetual systems in order to provide accurate information for the financial statements.Analyze the effect of debt versus equity financing on the corporation’s financial position and be able to determine the correct mix.Evaluate the effect of stock transactions on the company’s equity pute the future and present value of interest and bond principal to determine bond pricing.Analyze the financial position of a company through a review of their Annual Report.Discuss the ethical issues facing accountants and solve ethical problems.Textbook: You may purchase the textbook in one of several different options stated below:ACG 2021 – Financial & Managerial Accounting “ the two books above packaged together with (540 day access to Connect Plus) includes the ebook - ISBN# 0077560159 Available at the bookstore.Connect Plus – ($95.00) – (standalone) with full Financial and Managerial Accounting ebook and Connect resources.- 540 day access. Everything the student needs to complete Financial and Managerial Accounting course digitally.? – ISBN# ? 0077540166 ???? Purchase online at the Connect Plus site.Connect? - ($45.00) (standalone) without the ebook – ISBN# ??0077540182. Purchase online at Course Requirements:??? ?????Grading:Letter GradePercentageA90% - 100%B80% - 89%C70% - 79%D60% - 69%FBelow 60%Student Responsibilities and Conduct: Academic Dishonesty (as defined by the College) includes, but is not limited to cheating on examinations, receiving help from other students (unless permitted by the instructor), plagiarizing; submitting work from another course (unless permitted by the instructor); and assisting anyone doing these things. Academic Dishonesty is considered to be a serious offense and may result in failing an assignment, receiving an “F” in the course, or dismissal from the College. See the Students’ rights and Responsibilities Handbook for further information.Students should make a special effort to arrive in class ON TIME. It is disruptive and discourteous to the instructor and to other students. If tardiness is unavoidable, please come into the class and sit quietly without bothering other students.Cell phones, pagers, or beepers should be turned off when entering the classroom. Please inform those who call you that when you are in class you are unable to receive calls.The College does not permit children in classrooms or labs, and children are not covered by the College’s liability insurance.Exams – You will need a #2 pencil and a simple calculator for exams. You will not be allowed to use your cell phone as a calculator.Courteous, professional conduct is required at all times.Weekly Schedule:Week of:Chapters CoveredWork to be completedExaminationsHolidaysAugust 26, 20131 & 2Chapter 2 HomeworkChapter 1 & 2 QuizzesSeptember 2, 20132 & 3 Chapter 2 & 3 HomeworkChapter 2 & 3 QuizzesSeptember 9, 20133 & Review for Test 1Finish chapter workSeptember 16, 2013Exam 1: Chapter 1,2 & 3September 23, 20134Chapter 4 HomeworkChapter 4 QuizzesSeptember 30, 20135Chapter 5 HomeworkChapter 5 QuizzesOctober 7, 20136 Chapter 6 HomeworkChapter 6 QuizzesOctober 14, 2013Review for Exam 2Exam 2: Chapter 4,5, & 6October 21, 20137Chapter 7 HomeworkChapter 7 QuizzesOctober 28, 20138November 4, 20138Chapter 8 HomeworkChapter 8 QuizzesNovember 11, 20139November 18, 20139Chapter 9 HomeworkChapter 9 QuizzesNovember 25, 201311December 2, 201311Chapter 11 HomeworkChapter 11 QuizzesDecember 9, 2013Review for Exam 3 & FinalExam 3: Chapter 7,8, 9, & 11December 16, 2013Cumulative Final Examination ................
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