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Effective: Early Spring 8-Week 2017/2018

ACCT 280: Accounting I (Financial)

Course Description

Introduction to the principles and concepts of accounting and the application of procedures relating to the complete accounting cycle. Preparation of financial statements for sole proprietorships, partnerships, and corporations is emphasized.

Prerequisite: Sophomore standing; MGMT 150 highly recommended. A grade of C or better is highly recommended before progressing to ACCT 281.

Proctored Exams: None



Syllabus Contents

Textbooks

You will need to purchase 1 of the 2 required textbook options. The first option is a traditional printed copy textbook, and the second is an electronic version. You are not required to purchase both.

Required

  • Williams, Haka, Bettner, Carcello. Financial and Managerial Accounting: the Basis for Business Decisions with Access. 18th ed. McGraw-Hill Publishing Company, 2018.
    • ISBN-978-1-260-08883-0
      • Note: The Textbook is a 2-semester text and is used for both Accounting I (ACCT 280) and Accounting II (ACCT 281). This package includes the printed Williams textbook and access required for the course. You need to choose between either this package or the optional package listed below that includes an ebook instead of a hard copy printed version.
  • (OPTIONAL) Williams, Haka, Bettner, Carcello. Financial and Managerial Accounting: the Basis for Business Decisions with Access. 18th ed. McGraw-Hill Custom, 2018.
    • ISBN-978-1-260-18401-3
      • Note: This access package includes the Williams textbook as an ebook instead of print. You need to choose between either this package or the required package listed above that includes the hard copy printed textbook.

CONNECT

Passcode to CONNECT is included with the purchase of new textbook from MBS Direct. However, if you need to purchase access to CONNECT separately, the ordering ISBN is 978-1-260-18401-3.

CAUTION: Do not purchase USED passcodes to CONNECT; they are not valid. Passcodes to CONNECT can also be purchased online directly from the Publisher during the first week of class.

A link to the CONNECT website can be found on your course section homepage in D2L. Do not try to register for Connect prior to the first day. You must register for the website associated with this session and section only. Registration cannot be changed or reversed.

MBS Information

Textbooks for the course may be ordered from MBS Direct. You can order

For additional information about the bookstore, visit http://www.mbsbooks.com.


Course Overview

This course will focus on the preparation and interpretation of financial information for use by investors and other interested parties.

Each week we will focus on different situations, issues, or problems in accounting by completing various exercises, problems and cases. Expertise in accounting is best gained through problem solving. Some problems will be submitted for grading.



Technology Requirements

Participation in this course will require the basic technology for all online classes at Columbia College:
  • A computer with reliable Internet access
  • A web browser
  • Acrobat Reader
  • Microsoft Office or another word processor such as Open Office

You can find more details about standard technical requirements for our courses on our site.


Course Learning Outcomes

  1. Describe the nature and purpose of financial accounting.
  2. Record transactions and prepare financial statements (income statement, statement of owner’s equity, balance sheet) for a sole proprietorship.
  3. Implement the proper accounting procedures for a merchandising company that carries inventory.
  4. Implement the proper accounting procedures for current assets.
  5. Implement the proper accounting procedures for long-term assets.

Grading

Grading Scale
Grade Points Percent
A 900-1000 90-100%
B 800-899 80-89%
C 700-799 70-79%
D 600-699 60-69%
F 0-599 0-59%
Grade Weights
Assignment Category Points Percent
Discussions (8) 120 12%
Homework (8) 320 32%
Weekly Exams (6) 240 24%
Midterm Exam 100 10%
Final Exam 220 22%
Total 1000 100%


Schedule of Due Dates

Week 1
Assignment Points Due
Introduction -- Thursday/Sunday
Discussion 1 15
Exam 1 40 Sunday
Homework 1 40
Week 2
Assignment Points Due
Discussion 2 15 Thursday/Sunday
Exam 2 40 Sunday
Homework 2 40
Week 3
Assignment Points Due
Discussion 3 15 Thursday/Sunday
Exam 3 40 Sunday
Homework 3 40
Week 4
Assignment Points Due
Discussion 4 15 Thursday/Sunday
Homework 4 40 Sunday
Midterm Exam 100
Week 5
Assignment Points Due
Discussion 5 15 Thursday/Sunday
Exam 5 40 Sunday
Homework 5 40
Week 6
Assignment Points Due
Discussion 6 15 Thursday/Sunday
Exam 6 40 Sunday
Homework 6 40
Week 7
Assignment Points Due
Discussion 7 15 Thursday/Sunday
Exam 7 40 Sunday
Homework 7 40
Week 8
Assignment Points Due
Discussion 8 15 Thursday/Saturday
Homework 8 40 Saturday
Final Exam 220
Total Points 1000

Assignment Overview

Discussions

For each week there will be a discussion item you must address that is worth up to a total of 15 points.  You will need to post your initial response prior to seeing the responses of your classmates.  Your post should be a minimum of 150 words, and must be of sufficient depth and scope to fully address the topic(s) under discussion.  Initial posts must be supported with citation of ideas gained through readings and/or research.  As a result, you will need to include at least 2 APA citation style sources. Initial posts are worth up to 9 points, and are due by 11:59 pm CT Thursday of the week they are assigned.

You are required to submit 2 response posts of at least 50 words each. Replies such as “I agree”, “good job”, and the like, do not count toward the minimum requirement of 2 responses to other posts.  Substantial replies to follow-up instructor’s posts count toward the 2 response requirements. Make sure to cite all sources using APA citation style. The 2 Response posts are worth up to 3 points per response for a total of 6 points. Responses are due by Sunday, 11:59 pm CT of Weeks 1-7, and by Saturday, 11:59 pm CT of Week 8.


Homework

Your homework assignments will be completed in CONNECT.  These algorithmic problems will range in difficulty and require you to complete calculations.  CONNECT utilizes an algorithmic formula, so while you may have the same problem as a classmate, the numbers used will differ.  

I encourage you to complete the Practice Homework prior to attempting the graded homework assignments.  The Practice Homework can also be found in CONNECT.  This practice work is available throughout the term with no time limits; however, there are only up to 3 attempts allowed.  These assignments do not affect your grade.

There are no time limits for Graded Homework, but you will only have 1 attempt to complete each assignment.

CONNECT Graded Homework must be submitted by 11:59 pm CT on Sunday of the week they are due (except for Week 8, which is due on Saturday).


Practice Activities

During this course, you will also have access to Practice Quizzes and Homework in CONNECT.  The practice quizzes are multiple choice and utilize algorithmic problems to help you prepare for the Weekly, Midterm, and Final Exams.  You are limited to three attempts on these practice quizzes; however, you do not have a time limit to complete them.  They are always open and do not count towards your final grade.  They are strictly there to help prepare you for the various exams in the course.


Weekly Exams

You have will have six weekly exams during this course.  Each will cover the chapter material assigned during the week and consist of multiple choice problems.  You need to make sure you have not only read the chapters, but also reviewed all of the Instructional Materials in D2L, completed the weekly homework assignments, and utilized the weekly Practice Exam before attempting the weekly exam. You will have 1 hour to complete each weekly exam in CONNECT. 

The weekly exams must be submitted by 11:59 pm CT on Sunday of the appropriate week.


Midterm Exam

You will complete a Midterm Exam during Week 4 of this course. The Midterm Exam is worth 100 points and will cover all of the material through the first four weeks.  The Midterm Exam will be located in CONNECT and will utilize algorithmic problems to give you individually specific problems.  In other words, while it may be the same problem, the numbers will differ between students. The Midterm is not proctored, and you will have 2 hours to complete this multiple choice question exam.

The Midterm Exam must be submitted no later than 11:59 pm CT on Sunday of Week 4.


Final Exam

You will complete a Final Exam during Week 8 of this course.  The Final Exam is worth 220 points and will cover all of the material through all eight weeks.  The Final Exam will be located in CONNECT and will utilize algorithmic problems to give you individually specific problems.  In other words, while it may be the same problem, the numbers will differ between students. You will have 2 hours to complete this multiple choice question exam.

The Final Exam is not proctored, and must be submitted no later than 11:59 pm CT on Saturday of Week 8.



Course Outline

Click on each week to view details about the activities scheduled for that week.

Week 1: Introduction and Basic Financial Statements
Readings
  • Read Chapter 1: Accounting: Information for Decision Making
  • Read Chapter 2: Basic Financial Statements
  • Review all Instructional Materials
Introduction

Take a moment to introduce yourself to the class.

Discussion 1

Starting a Business

(Must Post First)

Business types are generally classified as either service, merchandising, or manufacturing entities. Oftentimes, however, a business may be involved in more than one endeavor such as providing a service and selling a product at the same time. As far as ownership, a business may be owned by one individual (proprietorship), by two or more persons (partnership), or by many investors (corporation).

Assume that you want to start a business; what would it be? Describe the type of business you would like to start. Would it be classified as a service, a merchandiser, a manufacturer, or a hybrid (more than one) type of business? Conduct research as needed and explain your classification. What form of ownership would you prefer? Proprietorship, partnership, or corporation? If a corporation, what type of corporation? What factors would you consider in making your determination? Research the benefits and potential drawbacks of your chosen form of ownership beyond the information provided in the textbook.

Additionally, list at least 3 asset accounts and 3 liabilities accounts you would expect your new business to have.

Lastly, assume you were to invest $50,000 into your new business venture. How would your ownership interest be presented in the equity section of the business balance sheet, specifically?

For your replies, consider the following questions: How does your type of business differ from that of your peers? How are they similar? Do you agree/disagree with your classmates’ form of business ownership? Do your peers identify further information that would help you in your selection process? Also comment on the assets and liabilities listed and on the presentation of equity due to the $50,000 owner’s investment into the business venture.

Be sure to post at least 2 references in support of your explanations and conclusions.

Initial post due by Thursday, 11:59 pm CT. Responses to at least 2 other posts by Sunday, 11:59 pm CT.

Exam 1

You will need to complete Exam 1 in CONNECT. You will have 1 hour to complete this multiple choice exam that covers this week's materials, which includes the readings, Instructional Materials, and items covered in the weekly homework.

You must submit Exam 1 no later than 11:59 pm CT on Sunday.

Homework 1

You will need to complete the graded homework in CONNECT.  Be sure to utilize the Practice Homework in CONNECT prior to attempting the graded homework.

You must submit your Homework 1 no later than 11:59 pm CT on Sunday.

Week 2: Capturing Economic Events
Readings
  • Read Chapter 3: Capturing Economics Events
  • Review Instructional Materials
Discussion 2

Analyzing and Recording Accounting Transactions

(Must Post First)

For your main Discussion post, list at least one of each transaction related to all of the following business events:
1. Purchase of goods or services for cash
2. Providing services for cash
3. Providing services on account
4. Purchase of goods or services on account
5. Payment of a previously recorded expense
6. Receipt of a previously recorded revenue earned

Be sure to explain your logic in the analysis of your business transactions and do not repeat examples from the textbook. Also, list the type of source documents that may serve as evidence for each accounting transaction. Here is an example of a purchase of goods for cash:

My Company purchased $1,000 of supplies during the current accounting period; payment was made at the time of purchase. The source I would need is a sales receipt from the company from which I purchased the supplies.

Additionally, for each business transaction presented, answer these questions:
1. Which accounts are affected for each transaction?
2. How is each account affected (debit or credit, increase or decrease), specifically?
For example, given the above scenario:

The Supplies account, which is an asset account, would be increased (a debit) for $1,000 and the Cash account, also an asset account, would be decreased (a credit) for the same amount.

Lastly, assume one of the six transactions listed above was not entered in the accounting records in error. How would the trial balance be affected, specifically? For example, given the above scenario:

If the transaction were not journalized and posted to the ledger, the Supplies account would be understated and the Cash account would be overstated. Because both accounts are asset accounts, the trial balance debit column in total would not be affected.

For your replies, consider the following questions: Do you agree with the account classifications, debits/credits, and increases/decreases presented by others in class? Why or why not? What new insight have you gained about analyzing, journalizing, and posting transactions? How has the discussion impacted your understanding of the first steps in the accounting cycle? Support your responses with further research and/or additional examples.

Be sure to post at least 2 references in support of your explanations and conclusions.

Initial post due by Thursday, 11:59 pm CT. Responses to at least 2 other posts by Sunday, 11:59 pm CT.

Exam 2

You will need to complete Exam 2 in CONNECT. You will have 1 hour to complete this multiple choice exam that covers this week's materials, which includes the readings, Instructional Materials, and items covered in the weekly homework.

You must submit Exam 2 no later than 11:59 pm CT on Sunday.

Homework 2

You will need to complete the graded homework in CONNECT.  Make sure to utilize the Practice Homework in CONNECT prior to attempting the graded homework.

You must submit your Homework 2 no later than 11:59 pm CT on Sunday.

Week 3: Adjusting Journal Entries
Readings
  • Read Chapter 4: The Accounting Cycle: Accruals and Deferrals
  • Review all Instructional Materials
Discussion 3

Adjusting Entries

(Must Post First)

For your main Discussion post, describe at least two typical adjusting entries a service-type business would need to record to bring account balances up-to-date. For your examples, one of the adjusting entries should be an accrual and another a deferral.

You may use similar examples as those in your textbook and you may also research other typical adjusting entries for service-type companies. Be sure to address the following questions:

• What are the purposes of each of your example adjusting entries?
• Why are these adjusting entries required?
• What if the company does not record these adjusting entries? Would financial statements be accurate? Why or why not?
• Should the adjusting entries described be posted to the general ledger before preparing an adjusted trial balance? Why or why not?

For your replies, comment on the differences and/or commonalities between the posted adjusting entries and consider the following questions: Do you agree that these entries must be made before preparing financial statements? What new insight regarding adjusting entries have you gained from your classmates’ posts? Support your responses with further research and/or additional adjusting entry examples.

Be sure to post at least 2 references in support of your explanations and conclusions.

Initial post due by Thursday, 11:59 pm CT. Responses to at least 2 other posts by Sunday, 11:59 pm CT.

Exam 3

You will need to complete Exam 3 in CONNECT. You will have 1 hour to complete this multiple choice exam that covers this week's materials, which includes the readings, Instructional Materials, and items covered in the weekly homework.

You must submit Exam 3 no later than 11:59 pm CT on Sunday.

Homework 3

You will need to complete the graded homework in CONNECT.  Make sure to utilize the Practice Homework in CONNECT prior to attempting the graded homework.

You must submit your Homework 3 no later than 11:59 pm CT on Sunday of Week 3.

Week 4: Reporting Financial Results
Readings
  • Read Chapter 5: Reporting Financial Results
  • Review Instructional Materials
Discussion 4

The Closing Process

(Must Post First)

For your main Discussion post, address the following questions/topics:

• Explain the differences between permanent and temporary accounts and identify which types of accounts must be closed at the end of a company’s fiscal year. Additionally, recall your Week 1 Discussion in which you brainstormed a business you would like to start. For your type of business, identify at least three permanent and at least three temporary accounts your business would have and explain why each account is classified as such.
• Once closing entries have been entered in the general journal and posted to the ledger, what is the effect on the owner’s capital (or retained earnings) account?
• Explain the purpose of a post-closing trial balance in your own words and answer this question: Is the post-closing trial balance mandatory as a step in the accounting cycle?
• Reflect on this question: Assuming a company’s first year-end, would financial statements be affected if the closing process were not completed? Explain.

For your replies, comment on the differences between permanent and temporary accounts focusing on the accounts listed in your classmates’ posts. What new insight regarding the closing process have you gained from reading your classmates’ posts? Do you agree or disagree with your peers’ answers to the reflection question? Fully explain your rationale for your agreement or disagreement.

Be sure to post at least 2 references in support of your explanations and conclusions.

Initial post due by Thursday, 11:59 pm CT. Responses to at least 2 other posts by Sunday, 11:59 pm CT.

Homework 4

You will need to complete the graded homework in CONNECT.  Make sure to utilize the Practice Homework in CONNECT prior to attempting the graded homework.

You must submit your Homework 4 no later than 11:59 pm CT on Sunday.

Midterm Exam

You will complete a Midterm Exam this week.  The Midterm Exam is worth 100 points and will cover all of the material through the first four weeks.  The Midterm Exam will be located in CONNECT and will utilize algorithmic problems to give you individually specific problems.  In other words, while it may be the same problem, the numbers will differ between students.

You will have 2 hours to complete this multiple choice question exam. The exam must be submitted no later than 11:59 pm CT on Sunday.

Week 5: Financial Assets
Readings
  • Read Chapter 7: Financial Assets
  • Review Instructional Materials
Discussion 5

Ethics Case (Internal Controls)

(Must Post First)

To begin, read the following case scenario:

Luann Buell works as a teller for a local Credit Union. When she arrived at work on Thursday, the branch manager, Mike Stokey, asked her to get her cash drawer out early because the head teller, Jim Best, was conducting a surprise cash count for all the tellers. Luann’s drawer was $50 short and her reconciliation tape showed that she was in balance on Wednesday night. Jim asked Luann for an explanation and Luann immediately took $50 out of her wallet and handed it to him. Luann explained she needed the cash to buy prescriptions for her son and pay for groceries and intended to put the $50 back in her cash drawer on Friday, which is pay day. She also told Jim that this was the first time she had ever “borrowed” money from her cash drawer and that she would never do it again.

For your main discussion post, identify the ethical considerations of this case from both Luann’s (teller) and Jim’s (head teller) perspectives. What options does Jim have to address this problem? Assume Jim chooses to inform the branch manager, how should he approach the issue with his boss? Additionally, brainstorm at least four ideas to safeguard cash on hand at the credit union (petty cash, teller drawer cash, and vault cash) from employee theft and mismanagement.

Responses to others should focus on the commonalities and differences regarding the ethical considerations presented from both Luann’s and Jim’s perspectives. Do you agree with the options posted regarding how Jim may be able to address this issue and how he should approach the branch manager with his findings? What insight have you gained from the suggestions offered to safeguard cash on hand at the credit union? What additional suggestions can you offer?

Be sure to post at least 2 references in support of your explanations and conclusions.

Initial post due by Thursday, 11:59 pm CT. Responses to at least 2 other posts by Sunday, 11:59 pm CT.

Exam 5

You will need to complete Exam 5 in CONNECT. You will have 1 hour to complete this multiple choice exam that covers this week's materials, which includes the readings, Instructional Materials, and items covered in the weekly homework.

You must submit Exam 5 no later than 11:59 pm CT on Sunday.

Homework 5

You will need to complete the graded homework in CONNECT.  Make sure to utilize the Practice Homework in CONNECT prior to attempting the graded homework.

You must submit your Homework 5 no later than 11:59 pm CT on Sunday.

Week 6: Liabilities
Readings
  • Read Chapter 10: Liabilities
  • Review Instructional Materials
Discussion 6

Accounting for Bonds

(Must Post First)

For your main Discussion post, share your understanding of bonds as a form of financing a corporation. Discuss how the price of a bond is determined and provide an example of each of the following:

• A bond issued at a premium,
• A bond issued at par,
• A bond issued at a discount.

Additionally, provide the journal entry that would be made to record each of your bond examples as well as the first journal entry that would be made to amortize each of the bond’s premium and discount. What would be the Net Bond Value after the first amortization entry for each of your example bonds? In your main post, also comment on the circumstances upon which a bond may be callable and when a bond may be convertible.

For your responses, focus on the following questions: Do you agree with the bond examples given including the journal entries to record issuance and amortization of the premium or discount? Why or why not? What new insight have you gained about accounting for bonds? How has the discussion impacted your understanding of using bonds as a form of corporate financing? Support your responses to classmates with additional research and/or examples of your position related to accounting for bonds.

Be sure to post at least 2 references in support of your explanations and conclusions.

Initial post due by Thursday, 11:59 pm CT. Responses to at least 2 other posts by Sunday, 11:59 pm CT.

Exam 6

You will need to complete Exam 6 in CONNECT. You will have 1 hour to complete this multiple choice exam that covers this week's materials, which includes the readings, Instructional Materials, and items covered in the weekly homework.

You must submit Exam 6 no later than 11:59 pm CT on Sunday.

Homework 6

You will need to complete the graded homework in CONNECT.  Make sure to utilize the Practice Homework in CONNECT prior to attempting the graded homework.

You must submit your Homework 6 no later than 11:59 pm CT on Sunday.

Course Evaluation
Please evaluate the course. You will have an opportunity to evaluate the course near the end of the session. A link sent to your CougarMail will allow you to access the evaluation. Please note that these evaluations are provided so that I can improve the course, find out what students perceive to be its strengths and weaknesses, and in general assess the success of the course. Please do take the time to fill this out.
Week 7: Merchandising Activities
Readings
  • Read Chapter 6: Accounting for Merchandising Activities
  • Read Chapter 8: Inventories and Cost of Goods Sold
  • Review Instructional Materials
Discussion 7

Business Scenario – Inventory Valuation and Credit

(Must Post First)

To begin, read the following scenario:

Company 1 and Company 2 are online retailers. Both companies are basically identical and follow the same accounting practices except that Company A uses LIFO and Company B uses FIFO to value their inventory. Because of rising inventory costs, both companies need additional capital to manage their operations.

For your main discussion post, reflect on these questions: If Company A and Company B apply for a loan at their local bank and the bank bases its decision on net income, which company is more likely to obtain the loan? Explain. What if the bank based its decision on cash flows associated with the inventory costing valuation method the company uses? Which company might be better positioned to obtain the loan? Elaborate your responses and provide an example as needed to support your assessment.

For your responses, focus on the following questions: Do you agree with your classmates’ responses as far as which company might obtain the loan if the bank bases its decision on net income and/or cash flows? Why or why not? How has the discussion impacted your understanding of the effects of FIFO and LIFO inventory methods on net income and cash flows? Support your responses to classmates with additional research and/or examples of your understanding of these inventory valuation methods.

Be sure to post at least 2 references in support of your explanations and conclusions.

Initial post due by Thursday, 11:59 pm CT. Responses to at least 2 other posts by Sunday, 11:59 pm CT.

Exam 7

You will need to complete Exam 7 in CONNECT. You will have 1 hour to complete this multiple choice exam that covers this week's materials, which includes the readings, Instructional Materials, and items covered in the weekly homework.

You must submit Exam 7 no later than 11:59 pm CT on Sunday.

Homework 7

You will need to complete the graded homework in CONNECT.  Make sure to utilize the Practice Homework in CONNECT prior to attempting the graded homework.

You must submit your Homework 7 no later than 11:59 pm CT on Sunday.

Week 8: Property, Plant & Equipment and Intangible Assets
Readings
  • Read Chapter 9: Plant and Intangible Assets
  • Review Instructional Materials
Discussion 8

Course Reflection

(Must Post First)

To begin, reread the Course Learning Objectives we have covered in class which are as follows:

1. Describe the nature and purpose of financial accounting.
2. Record transactions and prepare financial statements (income statement, statement of owner’s equity, balance sheet) for a sole proprietorship.
3. Implement the proper accounting procedures for a merchandising company that carries inventory.
4. Implement the proper accounting procedures for current assets.
5. Implement the proper accounting procedures for long-term assets.

For your main discussion post, reflect on your learning throughout the course and answer the following questions:

• Of the above Course Learning Objectives, which has had the most and which has had the least impact on your learning? Elaborate your response.
• How will you apply what you have learned in this class as a foundation for learning in other courses? Explain.
• Do the concepts and skills learned in this class be helpful to you in your career? Describe.

For your responses, comment on the similarities and the differences noted in your post as opposed to your classmates’ posts as far as the impact of the Course Learning Objectives on your learning. Also discuss with your peers your thoughts concerning applying the course learning to future learning and in a career context.

Initial post due by Thursday, 11:59 pm CT. Responses to at least 2 other posts by Saturday, 11:59 pm CT.

Homework 8

You will need to complete the graded homework in CONNECT.  Make sure to utilize the Practice Homework in CONNECT prior to attempting the graded homework.

You must submit your Homework 8 no later than 11:59 pm CT on Saturday.

Final Exam

You will complete a Final Exam this week  The Final Exam is worth 220 points and will cover all of the material through all eight weeks.  The Final Exam will be located in CONNECT and will utilize algorithmic problems to give you individually specific problems.  In other words, while it may be the same problem, the numbers will differ between students.

You will have 2 hours to complete this multiple choice question exam. The exam must be submitted no later than 11:59 pm CT on Saturday.



Course Policies

Student Conduct

All Columbia College students, whether enrolled in a land-based or online course, are responsible for behaving in a manner consistent with Columbia College's Student Conduct Code and Acceptable Use Policy. Students violating these policies will be referred to the office of Student Affairs and/or the office of Academic Affairs for possible disciplinary action. The Student Code of Conduct and the Computer Use Policy for students can be found in the Columbia College Student Handbook. The Handbook is available online; you can also obtain a copy by calling the Student Affairs office (Campus Life) at 573-875-7400. The teacher maintains the right to manage a positive learning environment, and all students must adhere to the conventions of online etiquette.

Plagiarism

Your grade will be based in large part on the originality of your ideas and your written presentation of these ideas. Presenting the words, ideas, or expression of another in any form as your own is plagiarism. Students who fail to properly give credit for information contained in their written work (papers, journals, exams, etc.) are violating the intellectual property rights of the original author. For proper citation of the original authors, you should reference the appropriate publication manual for your degree program or course (APA, MLA, etc.). Violations are taken seriously in higher education and may result in a failing grade on the assignment, a grade of "F" for the course, or dismissal from the College.

Collaboration conducted between students without prior permission from the instructor is considered plagiarism and will be treated as such. Spouses and roommates taking the same course should be particularly careful.

All required papers may be submitted for textual similarity review to Turnitin.com for the detection of plagiarism. All submitted papers may be included in the Turnitin.com reference database for the purpose of detecting plagiarism. This service is subject to the Terms and Conditions of Use posted on the Turnitin.com site.

Non-Discrimination

There will be no discrimination on the basis of sex, race, color, national origin, sexual orientation, religion, ideology, political affiliation, veteran status, age, physical handicap, or marital status.

Student Accessibility Resources

Students with documented disabilities who may need academic services for this course are required to register with the office of Student Accessibility Resources. Until the student has been cleared through this office, accommodations do not have to be granted. If you are a student who has a documented disability, it is important for you to read the entire syllabus as soon as possible. The structure or the content of the course may make an accommodation not feasible. Student Accessibility Resources is located in Student Affairs in AHSC 215 and can be reached by phone at (573) 875-7626 or email at sar@ccis.edu.

Online Participation

You are expected to read the assigned texts and participate in the discussions and other course activities each week. Assignments should be posted by the due dates stated on the grading schedule in your syllabus. If an emergency arises that prevents you from participating in class, please let your instructor know as soon as possible.

Attendance Policy

Attendance for a week will be counted as having submitted any assigned activity for which points are earned. Attendance for the week is based upon the date work is submitted. A class week is defined as the period of time between Monday and Sunday (except for week 8, when the work and the course will end on Saturday at midnight.) The course and system deadlines are based on the Central Time Zone.

Cougar Email

All students are provided a CougarMail account when they enroll in classes at Columbia College. You are responsible for monitoring email from that account for important messages from the College and from your instructor. You may forward your Cougar email account to another account; however, the College cannot be held responsible for breaches in security or service interruptions with other email providers.

Students should use email for private messages to the instructor and other students. The class discussions are for public messages so the class members can each see what others have to say about any given topic and respond.

Late Assignment Policy

An online class requires regular participation and a commitment to your instructor and your classmates to regularly engage in the reading, discussion and writing assignments. Although most of the online communication for this course is asynchronous, you must be able to commit to the schedule of work for the class for the next eight weeks. You must keep up with the schedule of reading and writing to successfully complete the class.

No late discussion posts will be accepted.

No late assignments will be accepted without the prior approval of the instructor.  Acceptance of a late assignment is at the discretion of the instructor.

Course Evaluation

You will have an opportunity to evaluate the course near the end of the session. A link will be sent to your CougarMail that will allow you to access the evaluation. Be assured that the evaluations are anonymous and that your instructor will not be able to see them until after final grades are submitted.


Additional Resources

Orientation for New Students

This course is offered online, using course management software provided by Desire2Learn and Columbia College. The course user guide provides details about taking an online course at Columbia College. You may also want to visit the course demonstration to view a sample course before this one opens.

Technical Support

If you have problems accessing the course or posting your assignments, contact your instructor, the Columbia College Helpdesk, or the D2L Helpdesk for assistance. Contact information is also available within the online course environment.

Online Tutoring

Smarthinking is a free online tutoring service available to all Columbia College students. Smarthinking provides real-time online tutoring and homework help for Math, English, and Writing. Smarthinking also provides access to live tutorials in writing and math, as well as a full range of study resources, including writing manuals, sample problems, and study skills manuals. You can access the service from wherever you have a connection to the Internet. I encourage you to take advantage of this free service provided by the college.

Access Smarthinking through CougarTrack under Students -> Academics -> Academic Resources.


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