COURSE SYLLABUS

ACG 2021
PRINCIPLES OF FINANCIAL ACCOUNTING
SUMMER B 2014

INSTRUCTOR: Marcye S. Hampton, MBA, CPA

OFFICE: BA 326 OFFICE HOURS:
OFFICE PHONE: (407) 823-5678 M-W 10:00 AM 12:00 PM
EMAIL: mshampton@ucf.edu
WEBPAGE: http://www.bus.ucf.edu/faculty/mhampton/

Prerequisites: Sophomore standing and college algebra or the equivalent.

Objecti ves: The basic objective of this course is to provide you with a working knowledge of
accounting processes and concepts, the content of financial statements, and the framework of
accounting theory.

Materials: Required: Financial Accounting: Making the Connection, 1
st
edition
by Spiceland, Thomas and Hermann
Custom Edition for UCF

Connect by McGraw Hill: Access Code
(Included with purchase of a new text)


Teaching & Learning Approach: The material will be covered using the traditional lecture format
through Video Streaming and will include problem solving, and class discussions. The lectures will
only be available via video for the B term. Students are expected to read all assigned material
carefully and work all assigned problems before watching the video streamed lecture. Students are
responsible for all announcements made on the videos as of the date the announcements are made.

Video Lectures are available for viewing online by clicking on the Video link in Web Courses. After the
drop/add period you will only be able to access the videos through Web Courses. Only students in the
video streaming section of the course will have access to the video streams. You will not be allowed
to download the videos at any time, there are no exceptions. Videos will remain available until 7:00
AM when the lab opens on the first day of each exam. After 7:00 AM, they will be taken down
permanently. Please do not wait until the last minute to watch all of the videos as you may run
out of time.

As this is a very fast paced course, you will be expected to view the lectures within a day of the actual
class to make sure that you are up to date with the material and any announcements that are made.


Most students underestimate the time and effort required to be successful in
this course.

Homework Assignments: Homework assignments are listed on the syllabus and are to be
completed within McGraw Hill Connect, and are used as support for learning the material. The due
dates for the assignments are listed on the syllabus as well as within each of the assignments in
McGraw Hill Connect. The assignments are due immediately before the class time to facilitate the
covering and understanding of the material. The listed assignments are minimum suggestions and
are designed for introduction to the material, not to test your complete knowledge of the material.
Additional practice will be needed for successful completion of this course.

McGraw Hill Connect: McGraw Hill Connect is an on line homework manager and assessment tool
that will assist with working problems and studying the concepts outside of class. In addition to the
homework assignments which are intended as an introduction to the material, Connect will include
the following:

1. LearnSmart Study Modules- Your Ready Action Assignments. LearnSmart will help
make your study time more impactful by personalizing your learning experience and
ensuring you are studying the materials you struggle with the most. LearnSmart with
constantly adjust to your needs until you reach mastery of the concepts assigned. BE
sure to utilize the practice quizzes and reports section of LearnSmart.
2. Guided Solutions to the exact problem they are working on but with different numbers.
It helps by tutoring students when theyre trying to solve a problem the way it was
demonstrated in class. You will find these under the hints section of your assignments.
3. Full e-book integration so that students can reference the book at the point of practice.
You may highlight and take notes in your e-book to build a study guide.
4. Self-Quiz and Study is developed based on your individual needs to make your
studying more efficient and is comprised of a pre-test, prescribed work, and a post test.

I strongl y urge you to use to use all Connect resources to study for your exams. It is also best
to login early and often so that you can refresh things that you may have forgotten.


Responsibility of Student:
1. You are expected to view the video lecture dail y. If you miss a lecture that has been removed,
it is your responsibility to cover any missed material with one of your classmates.
2. All assignments must be completed in Connect and submitted according to the instructions
provided. Failure to follow instructions may result in a grade of zero.
3. All work is due as specified in Connect. Late work is not accepted.
4. Hardware failure or inaccessibility is not a valid excuse for late work. This means that if the
computer eats your assignment, or your computer crashes, you will not be excused from
submitting the assignment on time.



Examinations: Exams will consist of multiple choice questions and computational problems. NO
makeup exams will be given. An unexcused absence from an exam will result in a grade of zero for
that exam.

Exams will be given in the College of Business Testing Lab located in BA II, Room 104, under a
flexible testing environment. The flexible testing environment allows you to take the test in the testing
lab anytime during the scheduled day for that particular test. The schedule for each test is listed on
the assignment page of the syllabus. You will be allowed up to 80 minutes to complete each exam.
Please keep track of your time while taking the exam because you will not be allowed any additional
time once the 80 minutes have expired. Please review the testing lab procedures and rules on the
testing lab web site at: http://www.bus.ucf.edu/testinglab/ . You may bring a non programmable
calculator to the exam. No other items will be allowed for the exam. Scrap paper will be available in
the testing lab.

Cheating: Use of any item in the testing lab other than those listed above is not allowed and will
constitute cheating. Accessing any internet resource, including class notes is also considered
cheating. In addition, providing information to other students regarding test questions and answers
prior to the end of the testing date is not allowed and is also considered cheating.






Grades will be based as follows:

Exam 1 100 points
Exam 2 100 points
Exam 3 125 points
Final Exam 150 points
Ready Action Assignments 100 points
Great Adventures Assignments 100 points
Total 675 points

A =90% x 675 = 607
B+=87% x 675 = 587
B =80% x 675 = 540
C+=77% x 675 = 520
C =70% x 675 = 472
D =60% x 675 = 405
F = <60%