ACCT1210 - Principles of Accounting I (Online)

Instructor Information

Instructor Name:
Gloria Worthy , Associate Professor - Accountancy
Office Location:
Trailer B, Room 37, Macon Campus
Office Hours:
Posted on office door
Office Phone:
(901) 333-4409
Office Fax:
(901) 333-4437
Secretary Phone:
(901) 333-4130

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Course Information

Course Description:
This course is the first of a two-semester course designed to introduce the student to 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 Outcomes:

Upon completion of this course, the student 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.
Instructional /
Learning Methods:
The course material will be presented through reading assignments in the required textbook, narrated lectures, PowerPoint presentations, flashcards, completing homework assignments, pre/post tests, and module tests.
Course Topics:
See below
Specific Course

In order to successfully complete this course in an online environment, students must also possess basic computer skills, the ability to follow written directions, and be able to read for comprehension.

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Textbooks, Supplementary Materials, Hardware, and Software Requirements

Required Text:

Fundamental Accounting Principles. 18th Edition. Larson, Wild and Chiappetta. McGraw-Hill/Irwin Publishing. The textbook comes bundled with the Homework Manager Plus access code. To insure that you get the textbook and the access code, please purchase a new textbook at the Southwest Bookstore.
ISBN: 00-733-04-034

If you purchase a used textbook, you must purchase the Homework Manager Plus access code. ISBN: 00-732-66-469

Optional Text:
Supplementary Materials:
  • Homework Manager Plus is a Web-base supplement which will be used by you to work and submit all of your homework assignments. You will not be able to access Homework Manager Plus without a code.
Hardware Requirements:

This course requires the use of a computer. These are general recommendations for accessing any of the services that Southwest offers on the Web (e.g. My. Southwest, etc.).

  • minimum 650 or higher Pentium III processor (recommended)
  • CD-ROM or DVD drive
  • floppy drive, zip drive, or CD-RW drive
  • Microsoft Mouse or compatible pointing device
  • at least 256 MB of RAM (recommended)
  • (optional) printer
Software Requirements:

The software listed below in the "General Software Requirements" are recommended for any student accessing Southwest services through the internet.

General Software Requirements

  • Operating System:
    • Windows 98/ME/NT/2000/XP (recommended)
    • Mac OS 8.6/9.1/X
    • Linux
  • Current Anti-Virus protection
  • Reliable Internet connection (broadband recommended but not required)

Course Specific Software Requirements

  • None

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Assessment and Grading

Method of Evaluation:
  • The pre/post tests will count for 20% of your grade; the homework assignments will count for 20%; discussions will count for 10%; and the four tests will count for 50%.
Grading Scale:
  • A = 100 - 90
  • B =  89 - 80
  • C =  79 - 70
  • D =  69 - 60
  • F =  below 60

Testing Procedure/Policy:

Pre/post tests will be available for each chapter. You will have only one chance to take these tests but there is no time limit and they will be available for several days. Therefore, take your time and answer each question carefully before submitting your answers.

The homework assignments will be worked and submitted in Homework Manager Plus. The periods of availability will also be listed there.

There will be discussion topics that you are to address. You are required to respond to the topics with an original post. In order to receive the maximum amount of available points, your comments must be related to the topic and add value to the discussion.

A test will be available after completing each module. The tests will be consist of fifty (50) multiple choice questions that involve mathematical computations. The period of availability will be listed under the quiz section of the course and on the calendar.

There will be no advance testing or make-up tests. If you miss a test, you will be required to take the comprehensive exam at the end of the semester.

Major Assignments:
Attendance Policy:
Attendance records will be based upon a student's meaningful participation through the completion of homework assignments, pre/post tests, discussions, and the four module tests within the allotted time frame. The records office will be notified of students who are "not attending" (i.e. participating).
Additional Policies:

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Guidelines for Communications

Each student has been provided a Southwest e-mail account. Please do not e-mail your classmates unless the topic relates specifically to this course. E-mails that contain advertisements, solicitations, personal interests, etc. are strictly forbidden.

Below are a few guidelines that you should keep in mind when sending email:

  • Always include a subject line.
  • Typing in all CAPS is considered SHOUTING in Cyberspace. So please use upper and lower case characters when sending e-mails.
  • Remember, without facial expressions some comments may be taken the wrong way. Be careful in wording your e-mails. Use of emoticons might be helpful in some cases.
  • Use standard fonts.
  • Do not send large attachments without permission.
  • Respect the privacy of other class members.

I will respond to all e-mails within 48 hours. All communication with me must be done using PAWS e-mail.


Below are a few guidelines that should be adhered to at all times when using the Discussion forum. Messages that contain advertisements, solicitations, personal interests, etc. are strictly forbidden.

  • Review the discussion threads thoroughly before entering the discussion.
  • Please try to maintain threads by using the "Reply" button rather starting a new topic.
  • Do not make insulting or inflammatory statements to other members of the class. Be respectful of other’s ideas.
  • Be patient and read the comments of other group members thoroughly before entering your remarks.
  • Be positive and constructive in group discussions.
  • Respond in a thoughtful and timely manner.

Discussion is highly encouraged in this class.

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Technical Support

My.Southwest Support:

When experiencing problems with My.Southwest click on the following link for assistance:

When requesting help please provide as much information as possible, such as, your name and a full detailed explanation of the problem.


Using the My.Southwest Student Technical Support Request is the quickest way to receive an answer to your technical support question. When leaving a request for help, please leave detailed information so that we may provide you the best service possible.

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Course Topics

Chapter 1 - Accounting in Business

Chapter 2 - Analyzing and Recording Transactions

Chapter 3 - Adjusting Accounts and Preparing Financial Statements

Chapter 4 - Completing the Accounting Cycle

Chapter 5 - Accounting for Merchandising Operations

Chapter 6 - Inventories and Cost of Sales

Chapter 7 - Accounting Information Systems

Chapter 8 - Cash and Internal Controls

Chapter 9 - Accounting for Receivables

Chapter 10- Plant Assets, Natural Resources, and Intangibles

Chapter 11- Current Liabilities and Payroll Accounting

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Additional Information

Students With Disabilities

Southwest Tennessee Community College is committed to providing reasonable accommodations for all qualified students with disabilities. The student is responsible for contacting the Career Counseling Center to arrange for appropriate accommodation. When the disability has been documented and verified a counselor will contact the faculty member regarding any special accommodations to be provided.

For more information, refer to the College Catalog under the section entitled, "Student Affairs" or contact the Counseling/Advising Centers located on:

Macon Cove Campus
Farris Building, Room 2140                  
(901) 333-4223 or (901) 333-4594

Union Avenue Campus
Building B, Room 225
(901) 333-5122

Drop / Withdrawal Dates

See the official college catalog for the current withdrawal policies. Important semester drop and withdrawal dates can be found on the college Web site at

Academic Misconduct

Plagiarism, cheating, and other forms of academic dishonesty are prohibited. A student guilty of academic misconduct, either directly or indirectly, through participation or assistance, is immediately responsible to the instructor of the class. The instructor has the authority to assign an “F” grade or a zero for the exercise or examination, or to assign an “F” for the course. College sanctions for academic misconduct may include suspension or dismissal from the College. Please see the section in the current Catalog on Academic Misconduct.

Open Labs

Macon Cove
Academic Support Center - Nabors Auditorium, Room 101
Open Lab - Jennings Building, Room 12
Freeman Library

Union Avenue
Academic Support Center - F Building, Rooms 306, 309, 312
Parrish Library

Academic Support Center - Room 210

Academic Support Center - Room 138

Academic Support Center - Building 6, Room 127

Syllabus Updates

The instructor reserves the right to make changes as necessary to this syllabus. If changes are necessitated during the term of the course, the instructor will immediately notify students of such changes.

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Syllabus Date: July 18, 2007