Welcome to Basic Bookkeeping, part of the requirements for a Associates
Degree in Business. I am pleased to offer you this course, which
will be a foundational course for the remainder of your studies
in the Business. You have the opportunity in this course to explore
the basics in bookkeeping.
This
is a five-semester hour course. This course is allotted ten weeks
of time. You must complete all of the requirements for the course
successfully by the end of the ten-week period. The first day
of week one will begin the day that you register for the course,
or the day which you notify me that your textbook has arrived
and you are ready to begin your studies. Please be cognizant of
the time frame. It is rare that extensions of time are permitted,
unless you have good justification. Upon successful completion
of this course, you will be awarded five-semester hours of credit.
There
are two (2) required textbooks for this course.
Book 1: Quick Business Math. By Steve Slavin. John
Wiley & Sons Inc., New York. ISBN 0-471-11689-0.
Book 2: Step by Step Bookkeeping. By Robert C. Ragan.
Sterling Publishing CO., Inc. ISBN # 047116890.
There are two examinations for this course, a mid-term exam and
a final exam. The mid-term exam covers the material in the book,
"Quick Business Math". The final exam covers the materials
in the book, "Step by Step Bookkeeping".
a). The mid-term examination must be taken by the
end of the fifth week in the course.
b). The final examination must be taken by the end of the tenth
week in the course.
Both examinations are programmed and are located
in the classroom for this course. The examinations are "open
book" objective type. You will have three days to complete
your exam, once you access it from the classroom.
The grading
scale for this course is as follows:
90-100% = A
80-89% = B
70-79% = C
Below 70% = Fail
You are encouraged to communicate with me. I am available as a
teacher, coach, and mentor to assist you in meeting your goals
for this course. Primarily, communication is through email. However,
I am also available for conversation by telephone if you would
like. Our classroom for this course has a "chat" room.
I am also very willing to meet with you one-on-one in the chat
room at your request. From time to time, depending on how many
students are enrolled in this course at a particular time, we
will have some scheduled group chats. You will receive more detailed
information at the time such chat sessions are scheduled.
There are no written assignments for this course. There is a considerable
amount of reading involved in this course, and I would prefer
you spend your time with the books learning the material.
David Moran, BSME, MSEM, CQE
I received my undergrad degree from Youngstown State
University in 1976 in Mechanical Engineering. I immediately went
into industry as a process engineer with Babcock & Wilcox
in advanced composite materials; from there to Navy Nuclear systems
in a Quality Engineer position; then to commercial nuclear piping
systems with ITT also in quality, (during this period of time,
I was certified by the American Society of Quality, as a Certified
Quality Engineer); then on to automotive suspension systems with
Rockwell's quality group; and finally to tungsten-carbide metal
cutting inserts with Kennametal, still in the Quality Engineer
position. That's around twenty-five years of varying types industrial
experience mostly in the quality field.
While at Kennametal, I earned my masters degree
in Engineering Management at University of Massachusetts at Amherst,
(1999). This was my first experience with distance learning and
now I am a firm believer in the concept. The advantages of distance
learning over actually attending classes are overwhelming and
the quality of the education equals or exceeds the traditional
methods; about the only thing missing is a weekend keg party.
I enjoy teaching. My children are home schooled,
I am a trainer at Kennametal, and I tutor pre-high school and
high school students in mathematics in my home. I am really looking
forward to teaching in this distance learning situation and hope
to help each of you in attaining your educational goals.
The
objectives for this course are:
From the first text:
1). Do a basic math review and apply these to some
retailing and general business applications.
2). Look at Balance Sheets and Income Statements.
3). Look at some basic graphing techniques.
From the second text:
1). Business Records.
2). Recording income and expenditures.
3). Monthly Financial Statements.
4). Profit and Loss Statements.
5). Accounts Receivable.
6). Special Accounts Receivables.
7). Manufacturing Budgets based on sales forecasts.
8). Depreciation and Disposal of Plant Assets.
9). Taxes.
For
specific assignments, please click on the link "Assignments."
If you have any questions regarding this program, you may contact the instructor at
dmoran1@neo.rr.com.