Principles of Accounting
Master of Science in Business Administration
Breyer State University
Instructor: Dr. G. Ackerman
COURSE OVERVIEW: This class will introduce accounting principles, practices and techniques. Emphasis is placed on accounting for a sole proprietorship. The accounting cycle, financial statements, control of cash, inventories, plants assets, current liabilities and payroll accounting are covered.
COURSE OBJECTIVES: Upon completion of this course, you will:
understand the accounting cycle.
understand the importance of integrity, objectivity and ethics in business.
understand how to prepare and analyze financial statements.
understand transactions involving cash, accounts receivables, inventories, plant assets and current liabilities.
possess the ability to proficiently use the accounting knowledge and skills acquired in the course.
TIME FRAME: This is four-semester hour course. This course is allotted 4 weeks of time. You must complete all of the requirements for the course successfully by the end of the 4 week period. The first day of week one will begin the Sunday after you register for the course, or the Sunday after you notify me that your textbook has arrived and you are ready to begin your studies. Please be cognizant of the time frame. Extensions of time are permitted if needed with my, and/or departmental approval. Upon successful completion of this course, you will be awarded 4 semester hours of credit.
Schatzberg, J.O. & Burgstahler, D. (2014). Introduction to Management Accounting. Prentice Hall. ISBN-13: 9780133059748
RECOMMENDED MATERIAL (optional):
American Psychological Association. (2013). Publication manual of the American Psychological Association (6th ed.). Washington, DC: Author.
Mid Term Exam 25% Due Week 2 (Chapters 1-6)
Final Exam 25% Due week 4 (Chapters 7-12)
Discussions 25% Due weekly 4 total- Each worth 6.25 x4= 25pts
Term Paper 25% Due week 4
Total possible points
GRADING: The grading scale for this course is as follows:
90-100% = A
80-89% = B
70-79% = C
Below 70% = Fail
COMMUNICATION: 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. Please keep my email address handy so that you can contact me whenever necessary. If at any time during this course you change your email address, please be sure to notify me right away.
APA style- Breyer State University requires the use of APA format for academic writings. I highly recommend purchasing the APA Publication Manual (6th ed.). This manual provides guidance and examples of how to properly cite and reference the work of others. This is also where you will find the specific requirements regarding text type and size, margin settings, etc. These are the basic mechanical requirements of the paper and points are deducted for not complying with these. I am specifically looking for proper APA formatting of in-text citations and references.
Plagiarism- If you are incorporating information from outside sources you need to cite those sources; otherwise you are presenting the work of others as your own. This is called plagiarism and is a serious academic offense. I do have all the technology to spot plagiarism.
Grammar/punctuation/flow- You are expected to write at the collegiate level. Proof your paper to check for errors. Better yet, have someone else proof it for you if possible. The highest performing students will take pride in their written presentations and their papers will be free of grammar/punctuation errors and will have a well-structured and logical flow.