ACCT 2100 Introduction to Financial Accounting Spring 2013 Section 07

NOTE: This syllabus provides a general plan for the course. Deviations during the semester may be necessary.

General Course Information

Instructor Classroom Location Class Dates/Times Instructor Contact Information Thomas F. Devaney, MBA, CPA Burruss 105 Tuesday and Thursday 12:30 1:45 tdevaney@kennesaw.edu 436-A KSU Center Phone pending Accounting dept. 770-423-6084 if you need for them to contact me. Office is located at 436A KSU Center, just 1 mile from the main campus serviced by BOB black route. Hours by appointment

Instructor Office Hours

Course Description and Learning Objectives

At the end of this course, you will be able to identify the 4 financial statements used to communicate financial results to both internal and external readers. You will also understand how transactions are recorded and summarized to create these financial statements as well as analyze financial results. The Coles College of Business has established 4 overall learning goals for the BBA program, regardless of major. To help ensure that these overall learning goals are met, each required BBA course has established learning objectives that link to one or more of these overall learning goals. Following is a chart that shows how this ACCT 2100 course links to the overall BBA program goals. While ACCT 2100 links to 2 of the 4 overall learning goals, other required BBA courses will link to different goals such that, at the end of the BBA program, each student will have had multiple courses linked to each of the 4 overall learning goals.

BBA Program Goals Goal 1.0 Environmental Factors Business majors will understand, apply and synthesize relevant environmental factors in the decision-making process.

ACCT 2100 Learning Objectives ACCT 2100 Students learn how financial information is used by and important to a variety of readers (creditors, suppliers, investors, employees, etc.) thus identifying and integrating environmental factors (e.g. competitive environment and resource availability) in business decisions. This objective is addressed primarily in Learning Module 1. ACCT 2100 Students use financial statement information to evaluate the impact of business alternatives on company results

(e.g. ratio analysis). This objective is introduced in pieces, starting with Learning Module 3, and then summarized in Learning Module 10. Goal 2.0 Ethics and Values Business majors will understand, apply and synthesize resolutions to ethical and social concerns in the business environment. Goal 3.0 Analytical Process Business majors will demonstrate problemsolving skills using appropriate analytical techniques. Goal 4.0 Communication and Collaboration Business majors will effectively demonstrate collaboration, leadership and communication skills needed in a business environment.

ACCT 2100 Students learn the format and content of the financial statements in order to identify collect and evaluate data to extract valid, high quality information relevant to a business problem or opportunity. This objective is addressed in all the Learning Modules.

Course Prerequisites
Business majors - ENGL 1101 and MATH 1111 or higher Non-business majors ENGL 1101 and MATH 1101 or higher

Course Focus
This course uses a financial statements approach, rather than a debits-credits approach, to explain the course material. ACCT 3100 will cover debits, credits, and T-accounts for those planning an Accounting major. Appendix C in your text shows how you can easily convert from the financial statements approach to debits, credits and T-accounts. While this appendix is not part of the material covered in this course, you are welcome to get advanced insight into this topic if you plan to take ACCT 3100.

Textbook
Error! Not a valid link.
Our text, Introduction to Financial Accounting, is a custom loose-leaf text created specifically for this course. In prior semesters, we have used a custom soft-bound text with a cover indicating this text is for Accounting 2100 at Kennesaw State University. If you have this text from a prior semester, the content is the same as the current loose-leaf text. You will need both the text and an access code that allows you to establish a Connect account. Connect is an online, webbased tool that will be used for all Graded Assignments and some quizzes. You can purchase the loose-leaf textbook from the KSU Bookstore (ISBN 0077802934). The text will be bundled with a Connect access code card. You also have the option of purchasing an eBook version of our text, bundled with Connect access, online directly from McGraw-Hill for $55. McGraw-Hill calls this Connect Plus. Before selecting this option, please think about your learning style. If you learn better from printed materials, this option may not be right for you. If you had a Connect account in a prior semester and already have the text, youll need to renew your Connect access for this semester to ensure Connect access for the entire semester. Connect access lasts for a single semester only To purchase either the eBook version of our text or to renew your Connect access (if you had Connect in a prior semester), please visit our section-specific Connect web site by clicking on the Desire2Learn (D2L) Connect Web Site

menu choice on our home page and then clicking on the Link to Connect Web Site option. Once you arrive at our section-specific Connect site, you will see instructions at the bottom of the screen showing you how to purchase Connect access online. This information will also show you how to establish a temporary Connect account. You will be able to preview Connect, at no charge, for 21 days by establishing this temporary account. Any work completed using your temporary account will transfer with you when you establish a permanent Connect account for the semester by entering your purchased Connect access code. This temporary account will allow you to view the textbook material online and complete assignments in case you must wait for financial aid.

Accessing Connect
Our D2L site includes a link to our section-specific Connect web site. From our D2L course home page, click on the Connect Web Site choice. Youll be able to access the Connect Student Guide. Youll also see a link to our sectionspecific Connect web site. Once you get to our section-specific Connect web site, youll see an option to register on the Connect home page. Choose the option to register, even if you want to register for temporary 21-day Connect access. Youll be presented with the steps required to register for a Connect account, purchase the eBook with Connect access, or renew your prior Connect access. If you purchased the loose-leaf version of our text, youll need to enter your Connect access code that was bundled with the text. Please be sure to enter the code exactly as it is written, capitalizing letters if they are capitalized in your access code information. Once you have registered, you can access Connect directly without going through D2L. I recommend that you bookmark our section-specific Connect web site so that you can still access the site even when D2L is not accessible. You can access both Connect and D2L from any computer that has internet access.

Grading
Grading is based on a 1,100-point scale. The course grading scale is based on the following performance criteria: % of Grade* 59% 14% 27% 100% Possible Points 650 150 300 1,100

Tests Quizzes Graded Assignments Total * Rounded Percentages convert to letter grades as follows: Letter Grade A B C D F Points Earned 990+ 880-989 770-879 660-769 0 659

% of Possible Points Earned 90%+ 80% - 89% 70% - 79% 60% - 69% Less than 60%

Note: In fairness to all students your grading will be based solely on the grading scale above. I do not provide any opportunities for extra credit.

How to Gauge how you are doing: You can readily see the points you have earned on your Homework, chapter quizzes & AOL quizzes taken in Connect by accessing the Reports Tab in Connect. Because it is possible to earn fractional points in HW at the end of the semester I will add up the total points earned for Homework and round that total up to the nearest whole number. The points you earned on Tests will be posted in the My Grades section of D2L.

At any time during the semester, you can determine how you are doing by taking the total number of points you have earned so far and dividing by the total number of possible points you could have earned to arrive at a percentage of possible points earned. For example if the cumulative points shown you could have earned is 105 possible points and you earned 90 points for all the assignments/test to that point you would divide the 90 points you earned by the 105 possible points to arrive at 86% average performance. Based on this calculation you would know that your performance so far is at a grade B level.

Course Policies
School Of Accountancy Policy on Ethics Ethical behavior is the cornerstone of the Accounting professionwhether public accounting, industry, government, or education. Accordingly, all courses offered by the School of Accountancy include learning opportunities designed to ensure that you can recognize, analyze and choose resolutions to ethical problems. Ethical behavior is also a cornerstone for accounting courses. While you are welcome to work with and learn from other students when trying to understand the material covered in this class and studying for exams, all graded activities should be completed by you alone. Failure to do so can result in a failing grade. Confidentiality Any information that we exchange via e-mail or discussed with me in private will be considered confidential, not to be shared with others. I also keep your grade information confidential, to be shared with you alone. If there is any reason that you would like for information to be shared with others, please see me personally and present a signed statement indicating who is authorized to access your information. Attendance You are responsible for the material covered in each class session and the academic consequences of your absence. It is recommended that you have a course buddy to whom you can obtain notes and other relevant information from any class you should miss. It is not the Instructors or the Tutoring Centers responsibility to provide you information or personal instruction on the material you missed by not attending class. Periodic unannounced attendance will be taken. Learning Modules The semester is divided into Learning Modules, each with specific activities and assessments. Activities generally involve reading the text, attending class, and working practice problems. Assessments generally result in points that drive your final grade in the course. The Semester Schedule section of this syllabus lists the Learning Modules, by date, and outlines the activities, assessments, and due dates associated with each. As you start each Learning Module, I suggest that you do the activities first. Once you have a good understanding of the material covered in each module, your next step is to complete the assessments. The assessments result in points that drive your final grade in this course. Assessments include Graded Assignments, quizzes, and tests. The Graded Assignments are intended to provide you the opportunity to practice what you have learned and check your understanding by providing you with immediate feedback. Quizzes and tests in the Modules are intended to assess your level of understanding.

Practice Problems (Recommended) Our class Connect site has a section titled Practice Problems with 1 2 practice problems per chapter. When working practice problems, you have the opportunity to click on the check my work choice at the lower left corner of the screen where you enter your answers to each problem. This allows you to see what youve answered correctly and what is still incorrect. Unlike Graded Assignments, you will not be able to print these practice problems, but you will be able to re-work them and submit them as many times as you wish. If you submit a practice problem, you will be able to see information about how the answers to that problem were determined. The practice problems do not result in any points toward your final grade but are intended to help you better understand how to apply what youve learned before you start to complete the Graded Assignments for point credit.

Graded Assignments (Required) Graded Assignments are chosen to both support learning objectives and allow you to practice what you are learning. A Graded Assignment is associated with each chapter in our text. In order to earn points toward your final grade in this

course, you must complete all Graded Assignments using the McGraw Hill Connect internet-based tool. Each Graded Assignment consists of exercises and/or problems. Each exercise and problem is worth 5 possible points, with the exception of the Final Graded Assignment which consists of 1 problem worth 20 possible points. Each Graded Assignment has a stated due date and time typically 10:00 p.m. on the Sunday ending date for the associated Learning Module. Partial credit may be earned for Assignments that are partially completed and saved; however, no credit will be given for any part of an Assignment completed after the due date and time. You have the option of printing the exercises/problems in a Graded Assignment and then working them offline. NOTE THAT YOU DO NOT HAVE THE OPTION TO WORK OFFLINE WITH ANY OTHER ACTIVITY IN CONNECT! If you elect to work offline, you must remember to record your answers in Connect before the due date and time in order to receive credit for your work. If you elect to work online, you have the opportunity to click on the check my work choice at the lower left corner of the screen where you enter your answers to each exercise/problem. This allows you to see what youve answered correctly and what is still incorrect. You can then correct your answers before submitting your Graded Assignment for final grading, allowing you the opportunity to receive full credit for all Graded Assignments. THE CHECK MY WORK BUTTON IS NOT AVAILABLE FOR QUIZZES THOUGH! You also have the option of working part of a Graded Assignment and then selecting the Save and Exit option (top portion of the screen) without submitting that assignment for final grading. This allows you to save the work youve already entered and come back at a later time to complete the Assignment. I highly recommend that you save and exit periodically as well as any time you leave your computer. This will prevent you from losing the work that you have completed. THE SAVE AND EXIT OPTION IS NOT AVAILABLE ON QUIZZES! Whenever you enter Connect, you will be reminded of those Graded Assignments you have started but not yet completed or those that have yet to be started. GRADED ASSIGNMENTS CAN BE SUBMITTED FOR GRADING ONLY ONCE. After each Graded Assignment due date/time has passed, you can view the questions, your answers, your grade, and the correct answers by clicking on the reports tab from the Connect main page. You can view prior Graded Assignments only if you attempted to complete that Assignment. You will receive partial credit for those Assignments that you were unable to complete. Practice Quizzes (Recommended) Quiz and test questions are in a format different from HW Assignments. HW Assignments walk you through material covered in each chapter while quiz and test questions expect you to apply what youve learned. Therefore, each Learning Module includes a practice quiz as part of the ungraded activities. The practice quizzes are intended to help you adjust to this difference with no points at risk while chapter quizzes are intended to help you test your knowledge with a few points at risk! The practice quizzes are available on our class Connect site. From the Connect home page, click on the library tab at the top of the page, then select the student resources choice, click on the down arrow at the bottom of the gray menu, select the chapter that youre studying, and then click on the Practice Quiz choice. Chapter Quizzes (Required) There will be a quiz on all chapters which will be due same day and time as the HW for that chapter. Quizzes will be completed and submitted ONLINE using CONNECT. When Take: You may take a quiz at any time during the open period. You will have only one opportunity to complete each quiz but you may change your answers to any of the questions at any time while taking the quiz. The allotted time for each quiz is 30 minutes. If you begin a quiz with less than the allotted time before the quiz closes, your grade will be based on the number of questions you answer correctly before the quiz closes. For example, if you begin a quiz at 9:55 p.m. on the closing date, you will have only 5 minutes to complete the quiz since it closes at 10:00 p.m. Once you begin a quiz, the timer will start and you will NOT be able to pause the quiz or return to it at a later time. If you do not complete the quiz within the time limit, your grade will be based on the number of questions that you answered correctly during the time limit. Therefore, it is critical that you find a block of quiet, uninterrupted time during scheduled quiz periods so that you do your best on each quiz. Pre Final Quizzes We will have 3 comprehensive pre-final quizzes toward the end of the semester (exact dates are shown on the Semester

Schedule section of this syllabus). All 3 quizzes are to be taken in Connect. You will be provided with a study guide later in the semester to help focus your study efforts as you prepare for these quizzes. Each quiz will be worth 10 possible points. Each pre-final quiz will consist of 10 multiple-choice questions to be completed in 30 minutes. The Semester Schedule section of this syllabus shows a date and time range when each quiz is available or open. You may take a quiz at any time during the open period. You will have only one opportunity to complete each quiz but you may change your answers to any of the questions at any time while taking the quiz. If you begin a quiz with less than the allotted time before the quiz closes, your grade will be based on the number of questions you answer correctly before the quiz closes. For example, if you begin a quiz at 9:55 p.m. on the closing date, you will have only 5 minutes to complete the quiz since it closes at 10:00 p.m. Once you begin a quiz, the timer will start and you will NOT be able to pause the quiz or return to it at a later time. If you do not complete the quiz within the time limit, your grade will be based on the number of questions that you answered correctly during the time limit. Therefore, it is critical that you find a block of quiet, uninterrupted time during scheduled quiz periods so that you do your best on each quiz. Prior to the start of a quiz in Connect, please make sure that your internet connection is reliable. I highly recommend that you suspend any type of automatic updates to your computer as these updates can create distractions for you and may interrupt your quiz or test connection. A quiz may show up on the list of pending items on your Connect main page. However, if you try to access the quiz, you may not be able to click on that choice. That generally means that the quiz is not open either it is opening in the future or the open period has expired. Grade Alternatives Associated with Technical Problems Many graded activities are accessed and recorded through either D2L or the Connect tool. Since both are entirely webbased, you can access them from any computer that has internet access. Computer labs are located across the KSU campus and at many public libraries if you experience problems with your computer. Given the above, due dates will not be extended if you experience technical problems. Prior to the start of a quiz in Connect, please make sure that your internet connection is reliable. I also suggest that you suspend any type of automatic updates to your computer as these updates can create distractions for you and may interrupt your quiz or test connection. If you experience technical problems during a quiz and are unable to complete that quiz, it is CRITICAL that you document the problem through screen shots. It is best to document your problem as follows: 1. Take a screen shot of the error message by simultaneously hitting the Control and Print Screen buttons on your keyboard. 2. Open a Word document 3. Select the paste option to transfer the snapshot to MSWord 4. Send the screen shot to me via e-mail immediately. If you are unable to access e-mail, save the snapshot, showing the date and time of the message, and e-mail it to me once you are able to do so. 5. Failure to document the error message is the equivalent of The dog ate my homework! 6. Students have also used the camera on their wireless phone to successfully document their technical situation. They then forward the pictures to me as an e-mail attachment. Graded alternatives will be at my discretion. Documented evidence of your technical problem will provide you with a better opportunity for some type of graded alternative. Tests We will have two tests during the semester as well as a comprehensive final examination. The first two examinations will have 40 multiple choice questions with one hour and 15 minutes to complete. The Final will have 50 multiple choice questions and 2 hours to complete. You will need to bring a photo ID (preferably your KSU ID) and #2 pencils to each test. If you do not have a photo ID, you may receive a grade of 0 on your exam. Use of Calculators During Tests or Quizzes Basic four-function calculators with no text or formula storage capacity may be used for tests and quizzes. You will not be allowed to use a cell phone or pager as a substitute calculator. Calculators should only add, subtract, multiply and divide no other functions should be on the calculator (example: no trigonometric functions, no present value functions, etc.). NOTE: The calculators required for KSU Math courses are NOT appropriate. Software

Software standards for KSU are Windows XP and Office XP along with Microsoft Office 2010. These software standards should be used for any electronic materials given or received in ACCT 2100. Connect does not require any special software but it does require access to the internet, along with a code that allows you to establish a Connect account to record your completed work. Once you establish your Connect account, you can access Connect from any computer that has internet access. If you choose to use your own computer, it is recommended that you have high-speed internet access for most reliable and best results. You do not need your own computer to succeed. You can work from any of the computer labs located across the KSU campus. The tutoring center also includes computers for student use. Grade Appeals If you have any questions concerning a grade received in this class, you must contact me within one week after the graded activity is returned. Makeup Tests, Quizzes or Graded Assignments In general there are no makeup examinations or assignment due date extensions. If a dire or extreme circumstance prevents you from completing an assignment, quiz, or test at the scheduled time, you must notify me, preferably in writing via e-mail, prior to the due date. Out of fairness to the rest of the class, you must also be able to provide documented evidence that shows you were not able complete the assignment, quiz, or test as scheduled.

D2L Discussion Forums Discussion Forums provide you with the opportunity to post questions about course material. You can also answer your classmates questions or look to see if someone else has the same question as you. I will be checking Discussion Forums at least several times during the week and at least once over the weekend and will answer questions or comment, as needed, on any discussions that have taken place. Please remember that Discussion Forum postings are public. Please post only appropriate materials at all times. Matters of a personal nature should always be addressed in a private setting outside of the Discussion Forums. Extra care and courtesy is required in an on-line setting. Classmates are not privy to facial gestures and vocal tones. Discussion posts may at times read more harshly than they are intended. Please exercise extra care to communicate with courtesy and politeness. You are encouraged to read over your comments before actually posting them, making sure that you are conveying information in the tone you intended. Non-course related inquiries, complaints, concerns, grade inquires, and/or exam results should not be shared on Discussion Forums. Please address these matters privately with me. Course Evaluation Toward the end of the semester, you will have the opportunity to complete a course evaluation. This evaluation provides me with valuable feedback which I use to improve the course. Our course D2L home page includes an End of Course Evaluation choice. Clicking on this choice will provide you with instructions on how to access the course evaluation site as well as a link taking you directly to the site. Questions on Course Content, Assignments, or Policies Questions of a general nature should be asked on our class D2L Discussion Forums. Doing so allows all students to benefit from both the questions and the responses that follow. While I monitor the Discussion Forums frequently, you are also encouraged to respond to questions posted by your classmates. Withdrawing from the Course If you wish to withdraw from this course at any time, you must follow the steps outlined by the Registrars office. Ceasing to complete class assignments or communicating your intent to withdraw verbally or via an e-mail message to me does not constitute official withdrawal and can result in a failing grade. The last day to withdraw without academic penalty this semester is March 13, 2013. Withdrawal after this date can result in a grade of WF which is equivalent to an F. FAQs for Working in Connect What is Connect? Connect is the web-based tool that we will use for all Graded Assignments and pre-final quizzes. A unique Connect URL has been created for our class section and can be accessed via a link that has been included on our course D2L site under the Connect Web Site choice. I recommend that you bookmark our Connect web site or record it separately in the event that D2L is unavailable at any point during the semester.

Can I use my Connect access from last semester again this semester? Your prior semester Connect access code will not work for this full semester. Youll need to purchase a new Connect access code. Its best that you do this at the start of the semester and register under your new code. This way, you avoid a situation where your Connect access runs out at a critical point (like the day a Graded Assignment or online quiz is due!). How do I access a graded activity in Connect? You must first register for an account in Connect, using the access code that you purchased either separately or with your text. Connect does not require any special software only an internet connection. You enter our sectionspecific Connect URL using any internet browser and follow the registration steps to set up your unique Connect account. Our class D2L site includes a link to our section-specific Connect site as well as a Connect Student Guide that walks you through the Connect registration process. Once you get to our class Connect site, click on the Register Now button at the bottom middle section of the screen and the site will walk you through the registration process. If you are using a registration code, youll need to enter that code exactly as its shown, capitalizing those letters that are shown as capitalized. Please be sure to store your selected user name and password in a safe place so you can reference it as you progress through the registration process and throughout the semester. Having easy access to your user name and password will help you avoid delays in accessing Connect. Once your account has been established, you can sign on to Connect, enter our course, and access a Graded Assignment or quiz by clicking on that choice from the Connect main page. Can I save my work and complete it later? Yes! You can complete part of a Graded Assignment, save your work, and then come back to it later. You can save and exit as many times as you wish before the Graded Assignment is due. Note that this save and exit option is not available for quizzes! You can submit each Graded Assignment for grading ONLY ONCE. Can I check my answers before submitting a Graded Assignment? Yes! You can check your progress on any question within a Graded Assignment at any time by clicking on the Check My Work icon. This will show whether you have the question entirely correct or even partly correct. You can click on the Check My Work icon an unlimited number of times during a Graded Assignment. This option is not available for quizzes though! Can I have multiple graded activities open in Connect at any one time? Yes! It is possible for you to have multiple graded activities open in Connect at any one time. Information on your Connect home page will remind you of whats been started and what is still awaiting completion. What happens if I start something but dont submit it for grading before the due date and time? Connect has been set up to automatically consider partially-complete and saved graded activities as complete when the due date and time is reached. Therefore, if you complete a portion of a Graded Assignment and just forget to submit it for final grading before its due, Connect will submit that Graded Assignment for you automatically and base your grade on the questions you have answered correctly. What resources are available within Connect if I get stuck answering Graded Assignment questions? While you are expected to complete each Graded Assignment on your own, you do have a tool within Connect to help you along the way. The Check My Work icon allows you to see what you have answered correctly. You can also post any questions on Discussion Forums so that others in the class might be able to help. Can I see Graded Assignments after they have been submitted for grading? And can I see how my grade was computed? After the due date has passed for a Graded Assignment, you may go to the reports tab (from our course Connect page) and click on the Graded Assignment to see how your grade was computed and where you missed points. Graded Assignment details can be viewed in Connect an hour after the due date/time. You can only view those prior Graded Assignments that you attempted.

How is my grade determined for a Graded Assignment? Each assigned exercise or problem is worth a total possible 5 points with the exception of the Final Graded Assignment which consists of 1 problem worth a possible 20 points. However, the number of questions you must answer within each exercise or problem can vary and the points are spread equally across all the questions that must be answered. For example, if 1 problem has 5 questions to be answered, each correct answer is worth 1 point (5 possible points divided by 5 questions).

Must I do all my work in Connect, or can I do some of my work on paper? If you prefer, you can print the Graded Assignment questions from Connect and work them on paper offline. However, you must record your answers in Connect in order to receive credit. This option is not available for any quizzes in Connect.

Additional Resources In Support Of Your Learning

Connect Resources There are additional web-based resources available to you. You can view these additional resources by clicking on library tab in the Connect site and then clicking on the Student Resources choice. A new window will pop up with a gray area at the top left. Toward the bottom of this gray area is a drop-down menu that will say chose one. When you click on this drop-down menu, you will be able to select a chapter from our text and then see the additional resources available to you for that chapter. These additional resources include narrated slides, flash cards and practice quizzes. Many students who do well in this class use the practice quizzes to help them prepare for upcoming graded quizzes and tests. Writing Center The Writing Center can help you develop better writing skills. You can reach the writing center at: http://www.kennesaw.edu/english/WritingCenter/ or by calling (770) 423-6380. Library You can access library information at: http://kennesaw.edu/library or by calling them at 770-423-6202 Accessibility Resources Kennesaw State University provides program accessibility and reasonable accommodations for persons defined as disabled under Section 504 of the Rehabilitation Act of 1973 and the Americans with Disabilities Act of 1990. Students with disabilities who require accommodations (academic adjustments and/or auxiliary aids or services) for this course must contact the Office for Disabled Student Support Services via Ms. Carol Pope, ADA Compliance Officer for Students, at 770-423-6443 (V) or 770-423-6480 (TDD). Please do not request any adjustments without a letter of accommodation from the Office for Disabled Student Support Services. The website for this Office is http://www.kennesaw.edu/stu_dev/dsss/dsss.html All documents created for this course and posted on the course D2L site have been created using a .pdf format so that they are compatible with other devices used to provide hearing or vision accommodation. Requests for accessible digital files or permission to scan a book should be submitted via a written request to the McGraw-Hill Education's Permissions Department. SUCH REQUESTS MUST BE SUBMITTED BY THE KSU OFFICE FOR DISABLED STUDENT SUPPORT SERVICES. McGraw-Hill participates in the Access Text Network (www.accesstext.org) and ATN members may submit requests through the ATN. Requests may be mailed to The McGraw-Hill Companies, Permissions Departments, Two Penn Plaza, 10th Floor, New York, NY 10121-2298 or faxed to 212-904-6285. Telephone inquiries may be directed to 212-904-2574. Please note, however, that all requests for permission or for digital files must be in writing and must include the author and title of the McGraw-Hill book, the edition number and copyright year as well as certification that you have a documented disability and that you have purchased a print copy of the book for use in this course. KSU Student Support Services KSU provides a variety of student support services. Following is a list of such services with associated web links so that you can obtain more information University Studies Learning Support, Student Services, Student Success Services, ESL Support, o http://www.kennesaw.edu/resourcelinks.shtml Student Success o http://www.kennesaw.edu/studentsuccess/ Student Code of Conduct o https://web.kennesaw.edu/scai/content/ksu-student-code-conduct Online Student Readiness Assessment o https://kennesaw.smartermeasure.com/ Computer Labs

KSU offers computer labs in various locations across campus. You can use the computers in any of these labs to access Connect if you dont have your own personal computer or if you dont have access to a computer otherwise. Please be aware of and follow all computer lab user policies. Burruss Building The labs on the fourth floor of the Burruss Building are open 7 days each week as follows: M-Th 7:45am - 11pm Friday 7:45am - 5pm Sat 10am - 6pm Sun noon - 8pm The Burruss labs are open most holidays. Be prepared to show your current student ID card upon entering the lab. The telephone number of the Burruss Building lab is 770-423-6110. Science and Mathematics Building The lab in SC 228 of the Science and Mathematics Building is open as follows: M-Th 9:00 am - 8:00pm Fri & Sat 10am - 3pm Sun closed The telephone number of the Science and Mathematics Building lab is 770-499-3351. Tutoring Assistance As part of your tuition fee, the Coles College provides tutoring for ACCT 2100. The Tutoring Center is located in BB 292. Tutors are available for 30 minute individual or group sessions. Tutoring schedules can be found on the following website: http://coles.kennesaw.edu/undergraduate/resources/tutoring.htm Tutors are also available on-line at: www.kennesaw.askonline.net So that the Tutoring Center is effective for all students, it is important that you respect the following guidelines: Sign up for tutoring sessions in advance. Walk-ins are accommodated when time allows. Sign in when entering the Tutoring Center so we know how many students are using the Center in order to staff it properly. Come prepared. Bring notes and questions to each tutoring session. Having specific questions for the tutor allows for a more productive session. Do not expect tutors to help with Graded Assignments. Realize that individual and group sessions are limited to 30 minutes each, regardless of whether or not another student is waiting. Meet the tutors in the Tutoring Center. Tutoring will NOT be conducted over the telephone. Focus questions on this course. Tutoring is NOT available for other courses. Tutors are available to help you understand material but will not help you complete graded activities. If you are struggling with a graded activity, you can ask a tutor to help you understand the topic addressed by the graded activity. A better understanding of the topic should allow you a better chance to correctly complete the graded activity. For example, you might have a Graded Assignment question that requires you to compute ending Retained Earnings. The tutor should be able to help you understand what kinds of transactions impact Retained Earnings (i.e. what increases or decreases Retained Earnings), allowing you the information you need to complete the Graded Assignment. In this example, if you ask the tutor to help you understand what kinds of transactions impact Retained Earnings, the tutor will be able to answer your question. If you ask the tutor to help you answer a specific Graded Assignment question, the tutor has been instructed to decline your request

10

Key Dates
January 9 January 9 - 15 January 21 March 2 8 March 13 May 1 May 2 - 8 First Day of Classes Add/Drop Period Holiday NO CLASSES Holiday NO CLASSES Last Day to Withdraw Without Academic Penalty Last Day of Classes Final Exams

11

Semester Schedule Note: This syllabus provides a general plan for the course. Deviations during the semester may be necessary. It is your responsibility to check D2L discussion board posting and email for any messages that may change assignments. You are expected to have read each chapter prior to the class session when that material will be discussed.
Due Dates All dates and times referenced in this course are Eastern Standard Time. Due dates and times for all graded activities are recorded in the detailed Semester Schedule chart shown in this section of the syllabus. You can begin a Graded Assignment before the associated Learning Module begins. If you complete only part of any Graded Assignment before the due date and time, you will receive partial credit for the portion that you completed correctly. The assigned exercises and problems that comprise each Graded Assignment in Connect are also noted in the schedule below as reference, should you wish to preview them at the end of the chapter in your text before starting to work on them in Connect. These same exercises and problems are contained in Connect as part of each Graded Assignment. Your answers must be recorded in Connect in order to receive any credit for each Graded Assignment. Learning Module 1 January 9 - 27 Learning Objectives:

An Introduction to Accounting At the end of this Module, you will be able to define the accounting equation, identify the four standard financial statements, and demonstrate how a transaction impacts these financial statements. You will also be able to identify how a single transaction can have a different impact on the financial resources of companies, lenders, owners, and investors. This Learning Module sets the stage for the rest of the class. It's important that you understand the material in this Module before moving on to the next Module. As we progress through the semester, each Module builds on what you have learned in prior Modules.

Activities:

Read the Textbook Chapter 1 Attend class! Work the Chapter 1 Practice Problem in Connect. This does not result in any points toward your final grade but it does allow you to work and re-work a problem to help you better understand the material. Take the Chapter 1 Practice Quiz (sign on to our course Connect site, select the Library tab, click on the student resources tab click on the v next to the Choose one drop-down menu at the top left of the screen, select Chapter 1, and click on Practice Quiz. No Grade Points.

Assessments: Due Sunday, 1/27 at 10:00 p.m.

1) Graded Assignment CH 1 in Connect (this assignment consists of Exercises 13, 1-4, 1-9, 1-10 and Problem 1-25) 2) Graded Chapter 1 Quiz Note: Extra time has been factored into this Learning Module to account for the add/drop period and for the holiday weekend. You can submit Graded Assignment CH1 prior to the MKL holiday.

Learning Module 2 January 28 February 3

12

Learning Objectives

Understanding the Accounting Cycle Just like you might purchase items on credit and pay for them at a later time, businesses typically purchase or sell goods or services in one period with payment occurring in a different period. Accounting recognizes this fact through accruals or deferrals. At the end of this Module, you will be able to define and identify situations that result in accruals or deferrals and explain how they impact the financial statements. You will also be able to explain how the provisions of the Sarbanes-Oxley Act are intended to reinforce the importance of ethics and help provide assurance to the readers of financial statements. It's important that you understand the material in this Module before moving on to the next Module. As we progress through the semester, each Module builds on what you have learned in prior Modules.

Activities:

Read the Textbook Chapter 2 Attend class! Work the Chapter 2 Practice Problem in Connect. This does not result in any points toward your final grade but it does allow you to work and re-work a problem to help you better understand the material. Take the Chapter 2 Practice Quiz (sign on to our course Connect site, select the Library tab, click on the student resources tab click on the v next to the Choose one drop-down menu at the top left of the screen, select Chapter 1, and click on Practice Quiz. No Grade Points.

Assessments: Due Sunday, 2/3 at 10:00 p.m. Learning Module 3 February 4 - 10 Learning Objectives:

1. Graded Assignment CH 2 in Connect (this assignment consists of Exercises 25, 2-15, 2-21 and Problems 2-31, 2-32) 2. Graded Chapter 2 Quiz

Accounting for Merchandising Businesses Merchandising businesses are ones that primarily sell goods rather than services. They must first acquire an inventory of those goods before they can sell them. In this Module, you will learn how to account for inventories, sales discounts, product returns, and other types of activities that might be part of a business that sells goods rather than services. At the end of this Module, you will be able to define Cost of Goods Sold and describe how it impacts the financial statements. You will also be able to identify how discounts, returns, and shipping terms impact the financial statements. Please ask any questions you may have about the material covered in this Module. It's important that you understand the material in this Module before moving on to the next Module. As we progress through the semester, each Module builds on what you have learned in prior Modules.

13

Activities:

Read the Textbook Chapter 3 Attend class! Work the Chapter 3 Practice Problem in Connect. This does not result in any points toward your final grade but it does allow you to work and re-work a problem to help you better understand the material. Take the Chapter 3 Practice Quiz (sign on to our course Connect site, select the Library tab, click on the student resources tab click on the v next to the Choose one drop-down menu at the top left of the screen, select Chapter 1, and click on Practice Quiz. No Grade Points.

Assessments: Due Sunday, 2/10 at 10:00 p.m. Learning Module 4 February 11 - 17 Learning Objectives:

1. Graded Assignment CH 3 in Connect (this assignment consists of Exercises 3-4, 3-5 and Problem 3-25 parts b and c) 2. Graded Chapter 3 Quiz

Accounting for Inventories In Learning Module 3, you learned that merchandising businesses have inventory for sale and how that inventory converts into cost of goods sold. But how does a business determine the cost of goods sold when inventory is purchased at different times and for different prices? At the end of this Module, you will be able to identify the 3 methods of valuing inventory and you will be able to compute cost of goods sold and ending inventory values under these 3 methods. In this Learning Module, youll also be able to explain ways that businesses (and individuals too!) can control one of their most important assets cash.

Activities:

Read the Textbook Chapter 4 Attend class! Work the Chapter 4 Practice Problem in Connect. This does not result in any points toward your final grade but it does allow you to work and re-work a problem to help you better understand the material. Take the Chapter 4 Practice Quiz (sign on to our course Connect site, select the Library tab, click on the student resources tab click on the v next to the Choose one drop-down menu at the top left of the screen, select Chapter 1, and click on Practice Quiz. No Grade Points.

Assessments: Due Sunday, 2/17 at 10:00 p.m. Test 1 February 21 Learning Objectives:

1. Graded Assignment CH 4 in Connect (this assignment consists of Exercises 42, 4-3, 4-5, and 4-16) 2. Graded Chapter 4 Quiz

Youve learned some of the foundational accounting concepts so far this semester so now its time to measure your learning. Test 1 measures your understanding of the materials covered in Learning Modules 1 4.

14

Activities:

You might consider reworking the practice problems to make sure you understand how to record transactions and how those transactions impact the financial statements. Successful students have used the online practice quizzes to help study for tests (sign on to our course Connect side, select the library tab, click on student resources, click on the v next to the choose one drop-down menu at the top left of the screen, select a chapter, and click on the Practice Quiz choice). The practice quizzes and our chapter quizzes give you an insight into the types of questions that will appear on the test.

Assessments:

40 multiple choice questions 5 points each. Total possible points 200 Your Test 1 scores will be posted in D2L shortly after taking the test. Test 1 will be returned March 12th

Learning Module 5 February 25 March 10 Learning Objectives:

Accounting for Receivables In Learning Module 2, you learned that companies often allow customers to purchase goods or services on account meaning the customer gets the goods or services immediately and agrees to pay for them at a later point in time. Now youll learn what happens when a company allows customers to purchase goods or services using a credit card. Youll also learn what happens when customers dont pay what they owe. At the end of this Module, you will be able to record transactions reflecting credit card sales and uncollectible accounts and show how these transactions impact the financial statements.

Activities:

Read the Textbook Chapter 5 Attend class! Work the Chapter 5 Practice Problem in Connect. This does not result in any points toward your final grade but it does allow you to work and re-work a problem to help you better understand the material. Take the Chapter 5 Practice Quiz (sign on to our course Connect site, select the Library tab, click on the student resources tab click on the v next to the Choose one drop-down menu at the top left of the screen, select Chapter 1, and click on Practice Quiz. No Grade Points

Assessments: Due Sunday, 3/10 at 10:00 p.m.

1. Graded Assignment CH 5 in Connect (this assignment consists of Exercises 53, 5-5 and Problems 5-23, 5-25) 2. Graded Chapter 5 Quiz Note: This Learning Module encompasses Spring Break week. The due date for the assignment provides you with a full week to complete your work before leaving for Spring Break or to continue working on your assignment during Spring Break if you wish to do so.

Learning Module 6 March 11 - 17 Learning Objectives:

Accounting for Long-Term Operational Assets Long-term assets are purchased in one accounting period but benefit several accounting periods. At some point the assets become worn and must be replaced. That means some portion of a long-term asset is consumed in each accounting period while the asset is in use. You will learn how to associate the use of these assets with the accounting periods that benefit from that use. At the end of this Module, you will be able to compute depreciation and explain how it impacts the financial statements. You will also be able to explain how depreciation differs from depletion and amortization.

15

Activities:

Read the Textbook Chapter 6 Attend class! Work the Chapter 6 Practice Problem in Connect. This does not result in any points toward your final grade but it does allow you to work and re-work a problem to help you better understand the material. Take the Chapter 6 Practice Quiz (sign on to our course Connect site, select the Library tab, click on the student resources tab click on the v next to the Choose one drop-down menu at the top left of the screen, select Chapter 1, and click on Practice Quiz. No Grade Points

Assessments: Due Sunday, 3/17 at 10:00 p.m.

1. Graded Assignment CH 6 in Connect (this assignment consists of Exercises 6-2, 6-3, 6-10, 6-11, 6-13, 6-18, 6-20 and Problem 6-28) 2. Graded Chapter 6 Quiz

March 13 Learning Module 7 March 18 - 31 Learning Objectives:

LAST DAY TO WITHDRAW WITHOUT ACADEMIC PENALTY.

Accounting for Liabilities Liabilities represent financial obligations that a business must repay at some point in time. In Learning Module 2, you learned about one type of liability recorded as Accounts Payable. In Learning Module 7, youll learn about other types of liabilities that a business might incur. At the end of this Learning Module, you will be able to identify different types of long-term and short-term liabilities and explain how they are recorded and reflected in the financial statements. In this Learning Module, youll also gain an understanding of present value and future value concepts and see how these concepts can help you make more informed financial decisions. At the end of this Learning Module, you will be able to compute the present value or future value of a given amount or a series of equal payments.

Activities:

Read Appendix F (it is suggested that you read this before Chapter 7) Read the Textbook Chapter 7 Attend class! Work the Chapter 7 Practice Problem in Connect. This does not result in any points toward your final grade but it does allow you to work and re-work a problem to help you better understand the material. Take the Chapter 7 Practice Quiz (sign on to our course Connect site, select the Library tab, click on the student resources tab click on the v next to the Choose one drop-down menu at the top left of the screen, select Chapter 1, and click on Practice Quiz. No Grade Points

Assessments: Due Sunday, 3/31 at 10:00 p.m. Test 2 April 4

1. Graded Assignment CH 7 in Connect (this assignment consists of Exercises F1, F2, and F3 from Appendix F plus Exercises 7-1, 7-8, 7-12, 7-14, 7-15 and Problem 7-18 from Chapter 7) 2. Graded combined Appendix F and Chapter 7 Quiz. (1 hour)

16

Learning Objectives: Activities:

Test 2 measures your understanding of the material covered in Learning Modules 5 7. You might consider reworking the practice problems to make sure you understand how to record transactions and how those transactions impact the financial statements. Successful students have used the online practice quizzes to help study for tests (sign on to our course Connect side, select the library tab, click on student resources, click on the v next to the choose one drop-down menu at the top left of the screen, select a chapter, and click on the Practice Quiz choice). The practice quizzes and our chapter quizzes give you an insight into the types of questions that will appear on the test. 40 multiple choice questions 5 points each. Total possible points 200 Your Test 2 scores will be posted in D2L shortly after taking the test. Test 1 will be returned April 16 1. Comprehensive HW Assignment in Connect (this assignment consists of Problem 5-22)

Assessments:

Assessments: Due Sunday, 4/7 at 10:00 p.m. Learning Module 8 April 8 - 14 Learning Objectives:

Proprietorships, Partnerships, and Corporations There are three primary forms of business structures and you will learn about the benefits and limitations of each in this Learning Module. Youll also see how the equity section of the Balance Sheet differs, depending on the companys chosen business structure. In this Learning Module, were deviating from the text just a bit. Youve already learned that financial statements are prepared according to GAAP (Generally Accepted Accounting Principles). GAAP is specific to the United States while other countries follow International Financial Reporting Standards (IFRS). Youll gain an understanding of why the U.S. is moving toward IFRS. At the end of this Module, you will be able to define the benefits of the three major business structures (proprietorships, partnerships, and corporations). You will be able to record equity transactions under each different form of business structure and explain how the equity section for each type of structure would be presented in the financial statements. You will also be able to explain the difference between common stock, preferred stock, and treasury stock. Youll be able to explain how cash dividends, stock dividends, and stock splits impact the financial statements.

Activities:

Read the Textbook Chapter 8 Watch the International Financial Reporting Standards video (go to http://www.ifrs.com/video.html and select the video named IFRS: Adopting Global Standards ) Attend class! Work the Chapter 8 Practice Problem in Connect. This does not result in any points toward your final grade but it does allow you to work and re-work a problem to help you better understand the material. Take the Chapter 8 Practice Quiz (sign on to our course Connect site, select the Library tab, click on the student resources tab click on the v next to the Choose one drop-down menu at the top left of the screen, select Chapter 1, and click on Practice Quiz. No Grade Points

17

Assessments: Due Sunday, 4/14, at 10:00 p.m. Learning Module 9 April 15 - 21 Learning Objectives:

1. Graded Assignment CH 8 in Connect (this assignment consists of Exercises 89, 8-10, 8-12, 8-13, 8-17 and Problem 8-18) 2. Graded Chapter 8 Quiz

Statement of Cash Flows In Learning Module 1, you learned about the 4 financial statements. Throughout the semester, you have been identifying transactions as operating, investing, or financing activities if those transactions impacted the Cash account. Now youll learn how all of this information is tied together in the Statement of Cash Flows. At the end of this Module, you will be able to create a Statement of Cash Flows and explain how the direct method differs from the indirect method of presentation.

Activities:

Read the Textbook Chapter 9 Attend class! Work the Chapter 9 Practice Problem in Connect. This does not result in any points toward your final grade but it does allow you to work and re-work a problem to help you better understand the material. Take the Chapter 9 Practice Quiz (sign on to our course Connect site, select the Library tab, click on the student resources tab click on the v next to the Choose one drop-down menu at the top left of the screen, select Chapter 1, and click on Practice Quiz. No Grade Points

Assessments: Due Sunday, 4/21 at 10:00 p.m. Learning Module 10 April 22-28 Learning Objectives:

1. Graded Assignment CH 9 in Connect (this assignment consists of Exercises 12-3, 12-8, 12-10, 12-13 and Problem 12-17) 2. Take the Chapter 9 Quiz

Financial Statement Analysis In this Module, you will learn how to use some really cool tools to analyze financial information. By now, you have an understanding of how information is summarized on financial statements. Once you begin to link and compare financial statements, youll begin to see the real financial picture. Is the company growing? Are profit margins on the rise? At the end of this Learning Module, you will be able to apply financial analysis tools to look at your own companys financial trends or to compare multiple companies financial information before making an employment or investment decision.

Activities:

Read the Textbook Chapter 10 Attend class! Work the Chapter 10 Practice Problem in Connect. This does not result in any points toward your final grade but it does allow you to work and re-work a problem to help you better understand the material. Take the Chapter 10 Practice Quiz (sign on to our course Connect site, select the Library tab, click on the student resources tab click on the v next to the Choose one drop-down menu at the top left of the screen, select Chapter 1, and click on Practice Quiz. No Grade Points

18

Assessment: Due Friday April 26 at 10 pm Assessments: Due Sunday, 4/28 at 10:00 p.m. Final Exam Review April 29 May 1 Learning Objectives:

Pre-final quizzes open at 7:00 a.m. Wednesday, 4/24, and close Friday, 4/26 at 10:00 p.m. 1. Graded Assignment CH 10 in Connect (this assignment consists of Exercises 9-3, 9-4, 9-5, 9-7, 9-9, 9-12, and Problem 9-20) 2. Graded Chapter 10 Quiz

The objective of the Final Exam review period is to allow you time to look over all the material and review what weve covered during the semester. As you look over this material, you will realize that what we covered in Chapters 1 and 2 now looks so elementary because we continued to build on this information in later chapters. This review period is intended to prepare you for the final exam. You might consider reworking the practice problems to make sure you understand how to record transactions and how those transactions impact the financial statements. Successful students have used the online practice quizzes to help study for tests (sign on to our course Connect side, select the library tab, click on student resources, click on the v next to the choose one drop-down menu at the top left of the screen, select a chapter, and click on the Practice Quiz choice). The practice quizzes and our chapter quizzes give you an insight into the types of questions that will appear on the test. You also have a prefinal study guide to help focus your study efforts. Attend class!

Activities:

Assessments: Final Exam Tuesday May 7 1:00 3:00 Learning Objectives:

50 multiple choice questions

Final Exam The purpose of the Final Exam is to test your overall understanding of the material covered in this course.

Activities:

Successful students have used the online practice quizzes to help study for tests (choose Student Resources from our Connect page, under the library tab, select a chapter from the drop-down menu, and youll see a practice quiz associated with that chapter).

19

University Policies
Academic Integrity Statement Please refer to the Kennesaw State University Undergraduate Catalog for the Academic Honesty Policy. Anyone found in violation of this policy will receive an "F" in this course. Every KSU student is responsible for upholding the provisions of the Student Code of Conduct, as published in the Undergraduate and Graduate Catalogs. Section II of the Student Code of Conduct addresses the University's policy on academic honesty, including provisions regarding plagiarism and cheating, unauthorized access to University materials, misrepresentation or falsification of University records or academic work, malicious removal, retention, or destruction of library materials, malicious/intentional misuse of computer facilities and/or services, and misuse of student identification cards. Incidents of alleged academic misconduct will be handled through the established procedures of the Department of Student Conduct and Academic Integrity, which includes either an "informal" resolution by a faculty member, resulting in a grade adjustment, or a formal hearing procedure, which may subject a student to the Code of Conduct's minimum one semester suspension requirement. Student Code of Conduct Strictly Enforced Following are excerpts from the Student Code of Conduct. II. Academic Honesty The high quality of education at Kennesaw State University is reflected in the credits and degrees its students earn. The protection of high standards of academic integrity is crucial since the validity and equity of the University's grades and degrees depend upon it. Any student found to have violated any KSU academic honesty regulation after a hearing before a university hearing panel or before a hearing officer shall be suspended for at least one semester, unless the student persuades the deciding body or hearing officer that the circumstances of his or her behavior substantially mitigate the gravity of the violation. These regulations are designed to assist students in (1) developing appropriate attitudes about, and (2) understanding and following the universitys standards relating to academic honesty. The regulations protect students by helping them avoid committing infractions that may compromise the completion of their KSU degrees or damage their reputations. A. Plagiarism and Cheating No student shall receive, attempt to receive, knowingly give or attempt to give unauthorized assistance in the preparation of any work required to be submitted for credit (including examinations, laboratory reports, essays, themes, term papers, etc.). Unless specifically authorized, the presence and/or use of electronic devices during an examination, quiz, or other class assignment is considered cheating. Engaging in any behavior which a professor prohibits as academic misconduct in the syllabus or in class discussion is cheating. When direct quotations are used, they should be indicated, and when the ideas, theories, data, figures, graphs, programs, electronic based information or illustrations of someone other than the student are incorporated into a paper or used in a project, they should be duly acknowledged. No student may submit the same, or substantially the same, paper or other assignment for credit in more than one class without the prior permission of the current professor(s). B. Translated Examples of Academic Dishonesty Covered Under the Student Code of Conduct 1. All graded work is to be performed by the individual, unless otherwise specified as a group project. Work submitted that is not representative of individual effort is prohibited and considered a violation of the code of conduct. This includes the shared use of electronic files. 2. Use of any electronic file not specifically made available to the individual in the currently enrolled course is prohibited and considered a violation of the code of conduct. 3. In a credit-generating course where class attendance/participation is tied directly to a grading structure or point system, misrepresentation of attendance/participation is considered a violation of the code of conduct. 4. On-line examinations are subject to the same classroom setting protocols as traditional examinations unless otherwise specified. III. Disruption of Campus Life It is the purpose of the institution to provide a campus environment which encourages academic accomplishment, personal growth, and a spirit of understanding and cooperation. An important part of maintaining such an environment is the commitment to protect the health and safety of every member of the campus community. In order to promote these goals, students should be familiar with and abide by the rules against disruption of campus life.

20

Assignment of an Incomplete Grade The KSU Faculty Handbook outlines the conditions under which an incomplete grade might be warranted. A grade of I denotes an incomplete grade for the course, and will be awarded only when the student has done satisfactory work up to the last two weeks of the semester, but for nonacademic reasons beyond his/her control is unable to meet the full requirements of the course. A grade of I must be removed (by completing the course requirements) within one calendar year from the end of the semester in which the I was originally assigned. In addition, should the student enroll in classes at KSU during the calendar year, the grade of I must be removed by the end of the first semester of enrollment during that calendar year. Upon completion of the course requirements within the specified time limits, a final grade will be assigned on the basis of the students total performance. If the course requirements are not completed within the specified time limits, then the I will be changed to an F (for a course which awards letter grades of A, B, C, D, or F) and the cumulative and adjusted grade point average will be recalculated accordingly NOTE: Due to Connect access time constraints, any incompletes in this course must be resolved shortly after the semester end. Student grievance Please refer to the Kennesaw State University Undergraduate Catalog http://catalog.kennesaw.edu/index.php?catoid=10) for information regarding the student grievance policy in the section titled Statement of Student Rights and Responsibilities.

Admission To The Coles Undergraduate Professional Program

Business majors must be admitted to the Coles College of Business Undergraduate Professional Program in order to take upper-division business courses and to graduate with a business degree. Admission to the Coles College Undergraduate Professional Program is separate from admission to Kennesaw State University. Your grade in this course is one of the items that will determine whether you are accepted for admission into this Coles program. Requirements to apply for admission to the Coles College Undergraduate Professional Program include Completion of the Sophomore GPA Requirement. Completion of 50 semester hours, including most of the KSU General Education courses. Registration with KSU Career Services. Payment of a nonrefundable application fee. Meeting with a Coles College Advisor.

Sophomore GPA Requirement In order to be allowed to apply for admission to the Coles College Undergraduate Professional Program and to enroll in upper-division business courses, you must earn the required grades and adjusted GPA in the following 8 courses: ACCT 2100 ACCT 2200 ECON 2100 ECON 2200 ECON 2300 IS 2200 BLAW 2200 MATH 1106 (or 1190) Introduction to Financial Accounting Introduction to Managerial Accounting Principles of Microeconomics Principles of Macroeconomics Business Statistics Information Systems and Communication Legal & Ethical Environment of Business Calculus

The required grades and adjusted GPA are: o If you started at KSU in Fall 2008 or after, you must earn an adjusted GPA of 3.00 or higher on this set of courses, including a C or better in each course. o If you started at KSU in Fall 2004 through Summer 2008, you must earn an adjusted GPA of 2.875 or higher on this set of courses, including a C or better in each course. o If you started at KSU prior to Fall 2004, please check with the Business Undergraduate Advising Center in BB 431 for the details of your Sophomore GPA Requirement.

21

It does not matter whether you take some of these courses at a school other than Kennesaw State if the credit is accepted by KSU, the grades will be used in the GPA calculation. You may retake a course to get a higher grade if necessary. However, the number of times you may retake a course at KSU is limited. Registration with KSU Career Services The requirement to register with KSU Career Services may be satisfied by registering in OwlLink, KSUs online job search software. Registration should take only approximately 5-10 minutes depending on how fast you can type. You can register from any computer anywhere on campus or off. You will have to submit proof of this registration with your application for admission. The OwlLink software login can be found on the main page of the KSU Career Services Center website: careerctr.kennesaw.edu. If you have questions about the Coles College Undergraduate Professional Program admission policies or other advising issues, contact the Business Undergraduate Advising Center of the Coles College of Business, BB 431, (770) 423-6055.

22