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Instructor: Kaimee Tankersley, JD, CPA

For a list of course activities, scroll to the bottom of this page.

The below information represents a contract (hereinafter “Syllabus”) outlining the requirements and expectations between Dr. Tankersley (hereinafter “Professor” “I” “me” or “my”) and students enrolled in the above listed classes (hereinafter “Student” “you” or “your”). This is a binding contract, and as such, by your continued enrollment in the course, you impliedly acknowledge and agree to the terms and conditions listed in the Syllabus.

Course Objectives

1. To introduce students to accounting and the business world.
2. To demonstrate the uses of accounting information from the perspective of investors, lenders, suppliers, and other decision makers external to business organizations.
3. To introduce students to the fundamental concepts and elements of accounting.
4. To provide students with an overview of important accounting procedures for each major financial statement component.

 

Welcome to Accounting

Many consider accounting to be another math course. This is far from the truth. While numbers are involved throughout, the math is basic.

Accounting is often referred to as the language of business.  The purpose of accounting is to provide meaningful information to individuals and institutions that have an interest in business, whether they be investors, creditors, or managers. Most Americans today invest in business through the stock market. Intelligent investors seek out financial information on companies to make informed investment decisions. It is a company’s accounting system which creates and provides the information used by investors. Business managers likewise need information produced through accounting in making day-to-day operational decisions that improve a company’s performance and profitability. If you hope to become a successful investor or manager or simply want a better understanding of your own financial situation, you will need to understand accounting information to improve your decision-making ability.

 

Keys to Success in this Course

Students falsely believe that they can wait until the night before the exam, cram everything in, and do just as well as if they were prepared daily.  To do well, you need to watch the class video each period. I can help to synthesize the material during the live Zoom session and point out the key concepts if further understanding is needed. Students generally learn far more in less time using the recorded lectures than they do on their own. Students should also complete the assignments and read the related material in the book. A solid conceptual understanding makes learning and remembering the details of any discipline much easier. Finally, expect that you can learn the material. Do not be concerned by the numbers or the complexity of the topic. Your goal should be to understand all material.

In every class, some students have a natural talent for understanding accounting and do well on the exams, homework, quizzes, and SmartBook with relatively little effort. For other students, the ability to learn accounting is more difficult. However, my expectation is that all students are willing to put in the time and effort necessary to get the grade they are capable of earning. If you have honestly put forth your best effort, then be satisfied with your grade and do not get discouraged. This is just one course in your college career, and this probably just means that you have some special talent in another field and will end up hiring someone for your accounting needs, rather than doing it yourself. I want you to enjoy the course, do the best you can, learn as much as you can, and understand the importance of accounting in our society.

 

Course Materials

• Book: Financial Accounting 5^th, Spiceland, Thomas, and Herrmann (e-version only)
• Connect Access Code: Connect (includes an electronic version of the entire book)

• Notes packet: Available at Corner Copy (405-801-2020) 770 Deans Row Avenue Unit B Norman

• THEY WILL SHIP THE NOTES PACKET TO YOU
• Or you can print it the PDF file from the email sent to you or from Canvas
• This MUST be printed
• Calculator: Graphing calculator is recommended, but not necessary

 

Course Grades

If you think I have made an error in grading any item for this course, the final day to see me regarding adjusting your grade is four (4) calendar days after receiving the assignment grade.  On the fifth (5) day, all grades are final, and no further adjustments will be made.

Your final grade in the class will be determined by the following:

If at the end of the term you communicate your desire for me to bump your grade to the next highest letter grade for any reason, that request shall result in a 20-point grade penalty.  For example: if you earn 799.99 points, a “C” in this course, and you ask me to give you a “B” because you were “close” in points to a “B”, I will automatically deduct 20 points from your point tally as a penalty for the inappropriate request. Your new point total in this example would be 779.99.  The result is that you will have missed the grade cutoff by a substantial margin and hopefully that will make you feel better about the grade you earned. 

 

Deadlines are an important part of business.

Late submissions, when accepted, will result in a grade reduction.

 

Course Components

Connect

Connect will be used to assign and grade homework. To begin using Connect, follow these steps:

1. Go to your Canvas page (canvas.ou.edu) and find our course (ACCT-2113-Winter 2020). On the left side, you will see “McGraw-Hill Connect.” Select that option and then select “Go to my Connect section.” You will be transferred to Connect.
2. Select “Register Now” and enter your email address.
3. Either (a) submit the Connect code you purchased at the bookstore or (b) purchase access to Connect
4. Fill out the registration form.
5. Select “Go to Connect Now”.

If you have trouble using Connect, visit www.mcgrawhillconnect.com/support or call 1-800-331-5094. They are very good at providing assisting.

 

SMARTBOOK ON CONNECT

SmartBook assignments, when assigned, will be due at 10:00 am before the Live Zoom session and are worth 50 points. Prior to attempting the SmartBook assignment, students should read the assigned material (listed on the tentative schedule).

SmartBook is an adaptive learning software. You will be asked a series of questions over topics in the chapter we are covering. Based on your confidence in your answers and your ability to answer the questions correctly, you will be guided through the assignment until a sufficient level of mastery is achieved. Completion does not guarantee full credit. These assignments are due at 10:00 am, allowing you to have an understanding of the material prior to listening to the recorded lecture and taking the attendance quiz.

 

RECORDED LECTURES

After completing the SmartBook assignment, the recorded lecture should be watched. This lecture is what will be used to fill in the notes packet. The link to the recorded lecture will be listed in the page for that day (listed under Modules in Canvas) which coincides with the information on the tentative schedule. The information on that day’s attendance quiz will come directly from the assigned recorded lecture. If you need further clarification of the material, you can then attend the live Zoom session.

 

ATTENDANCE QUIZZES

Beginning December 21^st, attendance quizzes will be administered through Canvas and are worth 90 points. The quizzes will be due at 11:15 am prior to the Live Zoom Session. Late submissions will NOT be accepted. The questions from the quiz are based on the recorded lecture listed in the page for that day (listed under Modules in Canvas). You are required to watch the recorded lecture prior to attempting that day’s attendance quiz. The video name is listed in parenthesis after the attendance quiz name.

 

LIVE ZOOM SESSIONS

Live Zoom Sessions can be accessed via the link at the front of the syllabus as well as under each class’s module. Attendance at the Live Zoom Sessions is NOT required. These sessions are to allow students who need further clarification of that class’s material to ask questions and receive feedback. I will log in for the first 10-15 minutes of the class. If there are no questions, I will end the Live Zoom Session. The session will be recorded and the recording will be uploaded to Canvas once available. 

 

HOMEWORK ON CONNECT

Homework will be assigned throughout the semester and is due by 11:00 pm on the date listed on the tentative schedule. The homework is worth 200 points. The material on the exams will come directly from the material in the homework.  I suggest doing the homework first on paper as it makes it easier to fully comprehend and this comprehension is directly reflected on exams.

 

ACCOUNTING CYCLE PROJECTS

Accounting cycle projects are completed through Connect. Each project is worth 40 points for a total of 120 points. The projects are designed to demonstrate how transactions are recorded, summarized in account balances, and then reported in financial statements. The projects take time and can be done in steps. It is in your best interest to start on the material as it is covered during the course. The material for the project will be related to the exam.

 

EXAMS

The exam format will include (but is not limited to) multiple-choice questions, fill-in-the-blank questions, and problems.  The exams are NOT comprehensive. Exam 1 is worth 180 points and covers chapters 1, 2, and 3. Exam 2 is worth 180 points and covers chapters 5, 6, 7, and 8. Exam 3 is worth 180 points and covers chapters 9, 10, 4, 11, and 12.

Exams must be taken at the scheduled time. If a student must miss an exam for official university-approved activities or for personal reasons outside the student’s control (sickness, family emergency, etc.), notice via email to the professor and professor approval must be obtained before the exam period in order for a makeup exam to be administered.

EXAM DAY PROCEDURE: To take the Exam, students must take the attendance quiz for that exam listed in the page for that day (listed under Modules in Canvas). In this quiz, students will be asked a series of questions. The last question will provide students the Connect exam name and password. STUDENTS MUST WRITE DOWN THE CONNECT EXAM NAME AND PASSWORD. You will then go to Connect to take the actual exam.

Exam will be taken using Proctorio through Connect. Students are required to verify their computer meets the minimum Proctorio system requirements,  including having a webcam and a microphone. Virtual machines and proxy connections will not work. Prior to the first exam, there will be a practice exam for students to test their system. Google Chrome seems to work best with Proctorio and Connect.

The only resource students are allowed to use will be the student’s PERSONAL PRINTED Notes Packet. Any other resource used during the exam is strictly prohibited and will be considered academic misconduct.

Course Policies

COMMUNICATION

Course announcements will be sent via Canvas and OU email. Students are responsible for checking Canvas and their OU email regularly. Failure to do so is not an acceptable excuse for missing an announcement.  

• If you have any general questions about assignments, class logistics, due dates, etc., please post a question in the Course Help Board in the “Start Here” module. You can post questions about the course to the Course Help Board throughout the semester.
• If you have a personal question (grades, feedback, requests for special accommodation, etc.), please send me a private message via email. In the subject line, write “ACCT 2113” and the nature of your message.

Students are welcome to communicate with me. I will try to respond to all emails within 24-48 hours. Further, I am welcome to chat at the end of each Live Session.

 

EXTRA CREDIT

There will be NO special extra credit projects for individual students.  Absolutely NO exceptions.  Focus your efforts on the Exams, Attendance Quizzes, Accounting Cycles, SmartBook, and Homework.

 

WITHDRAWAL POLICY

You are free to follow the university guidelines and withdraw from this course as you deem appropriate. Withdrawals after the withdrawal deadline will not be granted aside from a documented serious medical situation or documented personal tragedy which reasonably prevents you from finishing the course.

 

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UNIVERSITY OF OKLAHOMA

ACADEMIC POLICIES AND STUDENT SUPPORT

Catalog

Please familiarize yourself with the student catalog: http://catalog.ou.edu/courses/courses.htm

Online Library

Students can use the University of Oklahoma library by visiting: http://libraries.ou.edu/

Conduct Policy

It is my responsibility to the willing student and to the University to create an environment conducive to learning. Any disruption of that environment will result in a loss of points and could lead to expulsion from the course. It only takes one person to disrupt the whole group of students. Please be considerate of those around you. This course is designed to give you the best chance for success.

Academic Integrity

Cheating is strictly prohibited at the University of Oklahoma as it devalues the degree you are working hard to get.  As a member of the OU community, it is your responsibility to protect your educational investment by knowing and following the rules.  For specific definitions on what constitutes cheating, review the Student’s Guide to Academic Integrity at http://integrity.ou.edu/students.html.

To be successful in this course, all work (on Exams, Homework, SmartBook, Quizzes, or otherwise) must be yours and yours alone.  You may not receive outside help. On Exams you will ONLY be permitted to use your personal notes packet (which does NOT include your textbooks or any other study aids). Be aware that it is my professional obligation to report academic misconduct, which I will not hesitate to do. Sanctions for academic misconduct can include expulsion from the University and an F in this course.

Plagiarism 

Plagiarism is the most common form of academic misconduct at OU. There is basically no college-level assignment that can be satisfactorily completed by copying. OU's basic assumption about writing is that all written assignments show the student's own understanding in the student's own words. That means all writing assignments, in class or out, are assumed to be composed entirely of words generated (not simply found) by the student, except where words written by someone else are specifically marked as such with proper citation. Including other people's words in your paper is helpful when you do it honestly and correctly. When you don't, it's plagiarism. 

Go to http://integrity.ou.edu/students_guide.html to learn more about the rules for avoiding plagiarism. Watch this video and then test your skills in avoiding plagiarism by taking this plagiarism tutorial and quiz. 

Reasonable Accommodation Policy

Students requiring academic accommodation should contact the Disability Resource Center (DRC) for assistance at (405) 325-3852 or TDD: (405) 325-4173.  For more information, please see the Disability Resource Center website http://www.ou.edu/drc/home.html

Any exams taken through the DRC must be taken on the same day and must start in the afternoon

Any student who has a disability that may prevent him or her from fully demonstrating his or her abilities should contact me as soon as possible so we can discuss accommodations necessary to ensure full participation and facilitate your educational opportunities.

Religious Holidays

It is the policy of the University to excuse absences of students that result from religious observances and to provide for the rescheduling of examinations and additional required classwork that may fall on religious holidays without penalty. It is the responsibility of the student to make alternate arrangements with the instructor at least one week prior to the actual date of the religious holiday.

Adjustments for Pregnancy/Childbirth Related Issues

Should you need modifications or adjustments to your course requirements because of documented pregnancy-related or childbirth-related issues, please contact me as soon as possible to discuss your options. Generally, modifications will be made where medically necessary and similar in scope to accommodations based on temporary disability. Please see www.ou.edu/content/eoo/faqs/pregnancy-faqs.html for commonly asked questions.  

Title IX Resources  

For any concerns regarding gender-based discrimination, sexual harassment, sexual misconduct, stalking, or intimate partner violence, the University offers a variety of resources, including advocates on-call 24.7, counseling services, mutual no contact orders, scheduling adjustments, and disciplinary sanctions against the perpetrator. Please contact the Sexual Misconduct Office 405-325-2215 (8-5, M-F) or OU Advocates 405-615-0013 (24/7) to learn more or to report an incident. 

Please be advised that a professor/GA/TA is required to report instances of sexual harassment, sexual assault, or discrimination to the Sexual Misconduct Office.  Inquiries regarding non-discrimination policies may be directed to: Bobby J. Mason, University Equal Opportunity Officer and Title IX Coordinator at (405) 325-3546 or bjm@ou.edu. For more information, visit http://www.ou.edu/eoo.html.