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Effective: Early Spring 8-Week 2017/2018

ACCT 281: Accounting II (Managerial)

Course Description

Application of procedures relating to transactions affecting corporations. Interpretation of financial statements for managerial purposes is emphasized.

Prerequisite: ACCT 280 (grade of C or higher in ACCT 280 is highly recommended).

Proctored Exams: None



Syllabus Contents

Textbooks

The following textbook is a 2-semester text and is used for both Accounting I and Accounting II.

Required

  • Williams, Haka, Bettner, Carcello. Financial and Managerial Accounting: the Basis for Business Decisions. 18th ed. Irwin/McGraw-Hill Publishers, 2018.
    • ISBN-978-1-260-08883-0
  • Access to CONNECT (included with new text from MBS booksellers).

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 978-1-260-00647-6.

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 course Connect website will be provided on the first day of class. 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 managers.

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. Implement the proper accounting procedures for liabilities.
  2. Describe the nature and purpose of corporations.
  3. Record transactions and prepare financial statements for a corporation.
  4. Analyze, evaluate and interpret financial statements for management purposes.
  5. Describe Job Order and Process Costing systems.

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 100 10%
Final 220 22%
Total 1000 100%


Schedule of Due Dates

Week 1
Assignment Points Due
Discussion 1 15 Thursday/Sunday
Introduction -- Sunday
Homework 1 40
Exam 1 40
Week 2
Assignment Points Due
Discussion 2 15 Thursday/Sunday
Homework 2 40 Sunday
Exam 2 40
Week 3
Assignment Points Due
Discussion 3 15 Thursday/Sunday
Homework 3 40 Sunday
Exam 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
Homework 5 40 Sunday
Exam 5 40
Week 6
Assignment Points Due
Discussion 6 15 Thursday/Sunday
Homework 6 40 Sunday
Exam 6 40
Week 7
Assignment Points Due
Discussion 7 15 Thursday/Sunday
Homework 7 40 Sunday
Exam 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

All discussions must take place in the Discussions area, meaning that uploading an attachment as your post will not count. You must submit your initial post, written as a memo, prior to being able to see the responses of your fellow classmates. Each week’s discussion will take place from Monday to Sunday, except for Week 8 which ends on Saturday, with your initial post due on Thursday and one response to a classmate’s due by 11:59 PM CT on Sunday. During Week 8, your initial post is due on Thursday and response is due by 11:59 PM CT on Saturday.

Your responses to others’ posts should also be written memos from a manager's perspective, fully explaining your response to your classmates’ memos. Make responses that add to the conversation and take it further; simply writing a memo that states “I agree” or “good job” does not help develop ideas.


Homework

Your homework assignments will be completed in CONNECT. These 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. CONNECT assignments must be completed by 11:59 pm CT on Sunday in Weeks 1-7.  In Week 8, the CONNECT assignment is due by 11:59 pm CT on Saturday.

I encourage you to complete the Practice Homework prior to attempting the graded homework assignments. The Practice Homework can be found in CONNECT.


Exams

Weekly Exams

You have will have six weekly exams during this course. The exam for the week will cover the chapter material assigned during the week and consist of about 30 multiple choice and algorithmic problems. You only have 1 attempt at each exam, so you will 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 multiple choice and 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, and 1 attempt, to complete this 50 question exam. The 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 multiple choicee and 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, and 1 attempt, to complete this 100 question exam. The exam 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: Stockholders’ Equity and Financial Statements
Readings

Chapters 11 and 12

Discussion 1

Internet Case 12.7 – Analyzing Stockholders’ Equity and EPS

(MUST POST FIRST) Initial Post – As an employee, write an internal memo to your manager addressing the following:

Using the Internet, locate the most recent annual report of a company of your choosing and write an initial post by responding to the following:

  • Do not research the company listed in the text.
  • For the most recent day indicated, what were the highest and lowest prices at which the company’s common stock sold?
  • Find the company’s balance sheet and determine the following: the number of outstanding shares of common stock and the average price at which those shares were originally sold.
  • What is the relationship between the current market price and the amount you have calculated in part b as the average price at which the stock originally sold?
  • Find the company’s income statement and identify the trend in basic earnings per share, including discontinued operations. Did discontinued operations have a significant impact on EPS?
  • For the most recent year, what is the average number of shares of common stock that was used to compute basic earnings per share? Why is that number different from the number outstanding in the company’s balance sheet?

For your response post, you will be taking on the role of the manager and respond to your employee’s memo. Inform the employee as to what specific managerial decisions, conclusions, and/or judgments can you make from the information provided in that memo. Do not respond to a memo that has already received a managerial response.

Introduction

Take a moment to introduce yourself to the class.

Homework 1

Prepare and submit the assigned CONNECT Exercises and Problems by 11:59 pm CT Sunday. This week’s Homework will cover Chapters 11 and 12.

Exam 1

Complete the Week 1 Exam in CONNECT, which covers Chapters 11 and 12, by 11:59 pm CT Sunday.

Week 2: Statement of Cash Flows and Financial Statement Analysis
Readings

Chapters 13 and 14

Discussion 2

Internet Case 14.5 – Evaluating Liquidity and Profitability

(MUST POST FIRST) Initial Post – As an employee, write an internal memo to your manager addressing the following:

Use the Internet search engine of your choice and do a general search on the name of a company of interest to you. Explore the web site of the company you choose and locate that company’s most recent financial statements. You may need to look under a category that provides general information about the company and/ or investor information.

  • Find and read the description of the company, including the type of business it is in. Why is gaining an understanding of the industry and type of business an important starting point for financial statement analysis?
  • Locate the company’s primary financial statements. Find the summary table of ratios in this chapter in Exhibit 14–26. Calculate three of the listed ratios under each of the following categories: “Measures of short-term liquidity” and “Measures of profitability.” Show your work in calculating these ratios. Write a brief statement describing what you have learned about your company’s liquidity and profitability.
  • Why do you think the Internet has become such a widely used source of financial information by investors and creditors?

For your response post, you will be taking on the role of the manager and respond to your employee’s memo.  Inform the employee as to what specific managerial decisions, conclusions, and/or judgments can you make from the information provided in that memo.  Do not respond to a memo that has already received a managerial response.

Homework 2

Prepare and submit the assigned CONNECT Exercises and Problems by 11:59 pm CT Sunday. This week’s Homework will cover Chapters 13 and 14.

Exam 2

Complete the Week 2 Exam in CONNECT , which covers Chapters 13 and 14, by 11:59 pm CT Sunday.

Week 3: Fundamentals of Managerial Accounting
Readings

Chapter 16

Discussion 3

Internet Case 16.3 – Calculating Cost of Goods Manufactured

(MUST POST FIRST) Initial Post – As an employee, write an internal memo to your manager addressing the following:

Using the Internet, locate the most recent financial report of a company of your choosing.  The company you select to research must be in the business of manufacturing a product.  If the required information is not available, then you will need to select a different company.  Write an initial post by responding to the following:

  • Do not research the company listed in the text.
  • What categories of inventory does the company show in its inventories footnote under “Notes to Consolidated Financial Statements”?
  • Using the income statement and inventory information from the footnote, calculate the cost of finished goods manufactured for the most recent year.
  • What elements of manufacturing overhead can you identify using the annual report?

For your response post, you will be taking on the role of the manager and respond to your employee’s memo.  Inform the employee as to what specific managerial decisions, conclusions, and/or judgments can you make from the information provided in that memo.  Do not respond to a memo that has already received a managerial response.

Homework 3

Prepare and submit the assigned CONNECT Exercises and Problems by 11:59 pm CT Sunday. This week’s Homework will cover Chapter 16.

Exam 3

Complete the Week 3 Exam, which covers Chapter 16, by 11:59 pm CT Sunday.

Week 4: Job Costing, Overhead, Activity Based Costing, Process Costing
Readings

Chapters 17 and 18

Discussion 4

Case 17.3 – The Bidding Wars

Scenario:  Kendahl Plastics Corporation contracts with NASA to manufacture component parts used in communications satellites. NASA reimburses Kendahl on the basis of the actual manufacturing costs it incurs, plus a fixed percentage. Prior to being awarded a contract, Kendahl must submit a bid that details the estimated costs associated with each project. An examination of Kendahl’s job cost sheets reveals that actual costs consistently exceed cost estimates quoted during the bidding process. As a consequence, NASA ends up paying considerably more than the bids Kendahl submits.

A Kendahl representative was recently quoted as saying, “We really aren’t overcharging NASA for the work that we do. The actual costs shown on our job cost sheets seem high only because we are forced to understate our bid estimates in order to be awarded contracts. It’s a common practice, and everybody does it. The truth of the matter is companies that quote realistic bid prices are not awarded contracts.”

Let us assume that it is common practice to purposely underestimate bids in order to win NASA contracts: 

(MUST POST FIRST) Initial Post – As an employee, write an internal memo to your manager addressing the following:

  • Is it wrong for Kendahl to take part in this activity as long as it does not overstate the actual costs it incurs?
  • If you were part of Kendahl, would you have personally have issues using this bidding practice? 
  • Research and cite common ethical bidding practices.  What other bidding practices have your read about that you would be ok with using, even though they may be unethical or push the boundaries of being ethical.  

For your response post, you will be taking on the role of the manager and respond to your employee’s memo.  Inform the employee as to what specific managerial decisions, conclusions, and/or judgments can you make from the information provided in that memo.  Specifically, address the alternative bidding practices that the employee might be ok with using.  Do not respond to a memo that has already received a managerial response.

Homework 4

Prepare and submit the assigned CONNECT Exercises and Problems by 11:59 pm CT Sunday. This week’s Homework will cover Chapter 17 and 18.

Midterm Exam

Please complete the Midterm Exam in CONNECT by 11:59 pm CT Sunday. The Midterm exam is comprehensive and covers material from Chapters 11-14 and 16-18.

Week 5: Understanding and Working with Cost-Volume-Profit Analysis
Readings

Chapter 20

Discussion 5

Internet Case 20.4 – Using the SEC EDGAR Database

(MUST POST FIRST) Initial Post – As an employee, write an internal memo to your manager addressing the following:

Visit the home page of The Securities & Exchange Commission at the following address:  www.sec.gov

Use EDGAR to locate the most recent 10-K by researching an automotive company of your choice on the Internet and examine its consolidated income statement.

  • Do not research the company listed in the text.
  • In the most recent year reported, what percentage of the company’s total revenue was from financial services?
  • In the most recent year reported, what was the company’s gross profit as a percentage of automotive sales?
  • How might the company’s sales mix (e.g., trucks, cars, sport utility vehicles, etc.) influence its profitability?

For your response post, you will be taking on the role of the manager and respond to your employee’s memo.  Inform the employee as to what specific managerial decisions, conclusions, and/or judgments can you make from the information provided in that memo.  Do not respond to a memo that has already received a managerial response.

Homework 5

Prepare and submit the assigned CONNECT Exercises and Problems by 11:59 pm CT Sunday. This week’s Homework will cover Chapter 20.

Exam 5

Complete the Week 5 Exam in CONNECT, which covers Chapter 20, by 11:59 pm CT Sunday.

Week 6: Understanding and Working with Incremental Analysis
Readings

Chapter 21

Discussion 6

Case 21.1 – Factors that Limit Capacity

Small Group Discussion (Class will be divided into Groups of up to 5 students; Your instructor will post an announcement with group and business type assignment for this discussion at the beginning of Week 6)

We have made the point that managers often attempt to maximize the contribution margin per unit of a particular resource that limits output capacity. The following are five familiar types of businesses:

Small medical or dental practice
Restaurants
Supermarket.
Builder of residential housing.
Auto dealer’s service department.

Instructions:

Within a group of students:

  • Each student will be assigned one of the five familiar types of businesses

(MUST POST FIRST) Initial Post – As an employee, write an internal memo to your manager addressing the following:

  • For your assigned type of business, identify the factor that you believe is most likely to limit potential output capacity.
  • Suggest several ways (other than raising prices) the business can maximize the contribution margin per unit of this limiting resource. (Hint: These businesses often do implement the types of strategies you are likely to suggest. Thus, your solution to this case may explain basic characteristics of businesses that you personally have observed.)

For your response memo, you will be taking on the role of the manager and respond to your employee’s and another manager’s memo.  For the employee memo, Inform the employee as to what specific managerial decisions, conclusions, and/or judgments can you make from the information provided in that memo.  For the manager response, provide an alternative conclusion based on the information provided.

Homework 6

Prepare and submit the assigned CONNECT Exercises and Problems by 11:59 pm CT Sunday. This week’s Homework will cover Chapter 21.

Exam 6

Complete the Week 6 Exam in CONNECT, which covers Chapter 21, by 11:59 pm CT 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: Creating Operating and Flexible Budgets
Readings

Chapter 23

Discussion 7

Case 23.2 – An Ethical Dilemma

Scenario:  Beta Computers is experiencing financial difficulties attributed to declining sales of its mainframe computer systems. Several years ago, the company obtained a large loan from Midland State Bank. The covenants of the loan agreement strictly state that if Beta is unable to maintain a current ratio of 3:1, a quick ratio of 1:1, and a return on assets of 12 percent, the bank will exercise its right to liquidate the company’s assets in settlement of the loan. To monitor Beta’s performance, the bank demands quarterly financial statements that have been reviewed by an independent CPA.

Nick Price, Beta’s CEO, has just reviewed the company’s master budget projections for the first two quarters of the current year. What he has learned is disturbing. If sales trends continue, it appears that Beta will be in violation of its loan covenants by the end of the second quarter. If these projections are correct, the bank might foreclose on the company’s assets. As a consequence, Beta’s 750 employees will join the ranks of the unemployed.

In February of the current year, Rembrant International contacted Beta to inquire about purchasing a custom-configured mainframe computer system. Not only would the sale generate over a million dollars in revenue, it would put Beta back in compliance with its loan covenants. Unfortunately, Rembrant International is an extremely bad credit risk, and the likelihood of collecting on the sale is slim. Nonetheless, Nick Price approved the sale on February 1, which resulted in the recording of a $1.4 million receivable.

On March 31, Edgar Gamm, CPA, arrived at Beta’s headquarters. In Gamm’s opinion, the $1.4 million receivable from Rembrant International should immediately be written off as uncollectible. Of course, if the account is written off, Beta will be in violation of its loan covenants and the bank will soon foreclose. Gamm told Price that it is his professional duty to prevent any material misstatement of the company’s assets.

Price reminded Gamm that if the account is written off, 750 employees will be out of work, and that Gamm’s accounting firm probably could not collect its fee for this engagement. Price then showed Gamm Beta’s master budget for the third and fourth quarters of the current year. The budget indicated a complete turnaround for the company. Gamm suspected, however, that most of the budget’s estimates were overly optimistic.

(MUST POST FIRST) Initial Post – As an employee, write an internal memo to your manager addressing the following:

Should Gamm insist that the Rembrant International account be classified as uncollectible? Should the optimistic third and fourth quarter master budget projections influence his decision? What would you do if you were in his position? Defend your actions.

If you were the president of Midland State Bank, what would you do if you discovered that the Rembrant International account constituted a large portion of Beta’s reported liquid assets and sales activity for the quarter? How would you react if Edgar Gamm’s accounting firm had permitted Beta to classify the account as collectible?

For your response post, you will be taking on the role of the manager and respond to your employee’s memo.  Inform the employee as to what specific managerial decisions, conclusions, and/or judgments can you make from the information provided in that memo.  Do not respond to a memo that has already received a managerial response.

Homework 7

Prepare and submit the assigned CONNECT Exercises and Problems by 11:59 pm CT Sunday. This week’s Homework will cover Chapter 23.

Exam 7

Complete the Week 7 Exam in CONNECT, which covers Chapter 23, by 11:59 pm CT Sunday.

Week 8: Standard Costing Systems, Calculating Cost Variances
Readings

Chapter 24

Discussion 8

Case 24.1 – It’s Not My Fault

Scenario:  Cabinets, Inc., is a large manufacturer of modular kitchen cabinets, sold primarily to builders and developers. The company uses a standard cost system. Standard production costs have been developed for each type of cabinet; these costs and any cost variances are charged to the production department. A budget also has been developed for the sales department. The sales department is credited with the gross profit on sales (measured at standard cost) and is charged with selling expenses and any variations between budgeted and actual selling expenses.

In early April, the manager of the sales department asked the production department to fill a rush order of kitchen cabinets for a tract of 120 homes. The sales manager stated that the entire order must be completed by May 31. The manager of the production department argued that an order of this size would take 12 weeks to produce. The sales manager answered, “The customer needs it on May 31, or we don’t get the business. Do you want to be responsible for our losing a customer who makes orders of this size?”

Of course, the production manager did not want to take that responsibility. Therefore, he gave in and processed the rush order by having production personnel work overtime through April and May. As a result of the overtime, the performance reports for the production department in those months showed large, unfavorable labor rate variances. The production manager, who in the past had prided himself on coming in under budget, now has very ill feelings toward the sales manager. He also has stated that the production department will never again accept a rush order.

(MUST POST FIRST) Initial Post – As an employee, write an internal memo to your manager addressing the following:

  • Identify any problem that you see in the company’s standard cost system or in the manner in which cost variances are assigned to the responsible managers.
  • Make recommendations for changing the cost accounting system to reduce or eliminate any problems that you have identified.

For your response post, you will be taking on the role of the manager and respond to your employee’s memo.  Inform the employee as to what specific managerial decisions, conclusions, and/or judgments can you make from the information provided in that memo.  Do not respond to a memo that has already received a managerial response.

Homework 8

Prepare and submit the assigned CONNECT Exercises and Problems by 11:59 pm CT on Saturday. This week’s Homework will cover Chapter 24.

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 100 multiple choice question exam. The exam must be submitted no later than 11:59 pm CT on Saturday.

Note:  The Final Exam contains material from Week 8 and takes the place of the Weekly Exam.



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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