Course Policies and Syllabus
ACG3024 Accounting for Non-Financial Majors
(3 credit hours)
Instructor:Sarah Desormeaux
Title:Associate Professor
Office: Daytona Campus – Bldg. 200 Room 428
Office Hours:TBD
Please email me for an appointmentprior to attending my office hours to ensure I am available.
For students requesting a private meeting with me; there March be other people invited to the meeting.
Phone:(386) 506-3574Fax:(386) 506-3923
Email:
Department Homepage:
Faculty Web Page:
Course Description: This course addresses the use of accounting information by non-financial managers. Emphasis is placed on the interpretation of accounting information and the language of financial accounting to participate effectively in activities such as; planning, investing, controlling, and managerial decision-making.
Pre-Requisite - MAC1105 or equivalent; Junior status or permission of the Chair is required.
Co-requisite: GEB3213
Minimum Technical Requirements: Students enrolled in this course must be able to:
- Use all required features of Falcon Online (Desire2Learn) Learning Management System
- Send and receive attachments by email (only your Daytonastate.edu Microsoft Outlook email account will be used in this course)
- Create and submit files using Microsoft Office software (see Equipment and Supplies).
Student Learning Outcomes: Upon completion of this course, the student will be able to:
1) Explain the basic concepts of financial and managerial accounting.
2) Discuss the ethical environment of accounting.
3) Use the basic tools of accounting to solve problems and make decisions.
4) Perform a basic analysis of financial statements.
5) Describe and classify financial assets and liabilities.
6) Explain the concept of stockholder’s equity and ownership interest in a business.
7) Use the tools of managerial accounting to communicate business decisions
Class Format: Taking a course via distance learning is somewhat different from your typical classroom experience. This course is designed to provide you with various tools to meet the course objectives. You will participate in different forms of interaction with your instructor and fellow students while having the convenience of working in your own surroundings much of the time. All readings, activities, and assignments are designed to meet the Student Learning Outcomes of this course. Our online classroom is provided and serviced by Falcon Online (Desire2Learn) Learning Management System. Go to
Required Textbook(s) and/or Materials: No Textbook Required. All assigned readings will be available in Falcon Online (Desire 2 Learn) Learning Management System. Course readings are licensed under a Creative Commons Attribution 3.0 License; therefore, you March copy, distribute, display and perform the work and make derivative works and remixes based on it only if you give the author or licensor the credits, (attribution).
Equipment and Supplies: You must have consistent internet access. Internet access is available at all Daytona State College campuses at the Academic Support Center. For current semester hours go to Also, check your local public library for internet access availability, hours, and requirements of use.
You will also need Microsoft Office software for assignments (required). Go to for instructions on downloading Office 365. These programs are also available for use at all campuses’ Academic Support Centers.
Classroom Policies
Disclaimer:Teaching policies and regulations for this course are not open for discussion or negotiation. This syllabus has been constructed to be as complete as possible but is by no means a binding document. I reserve the right to alter policies, procedures, and the syllabus as needed. Please utilize the website regularly as any changes to the syllabus will be posted there.
How to proceed through the course:As in any baccalaureate class, it is extremely important to read the assigned reading material before beginning the associated activities. As in most classes, you will have time constraints under which work must be completed. It is very important to keep up with the class to complete the course successfully. Remember, your participation and contributions help other students! Skills required for this course include: following instructions, math skills, reading comprehension, time-management, and computer skills (attaching and uploading files, providing live links in discussion forums, installation of computer programs, basic knowledge of Microsoft Office software, internet and library research).
Handling of assignments:Specific completion dates (deadlines) as well assignment availability for quizzes, exams, discussions, and assignments can be found on the last page of this syllabus. Graded course items will have a specific opening date and a closing date. Late work is not accepted.
You will use the “Quizzes” link in the Falcon Online (Desire 2 Learn) Learning Management System to complete quizzes and exams. Quizzes and exams are individual, working with others whether giving or receiving help will be considered cheating!
You will use the “Assignments” link/folder in the Falcon Online (Desire 2 Learn) Learning Management System to submit graded assignments. Assignments are individual, working with others whether giving or receiving help will be considered cheating!
You will use the “Discussions” link in the Falcon Online (Desire 2 Learn) Learning Management System to submit graded discussions. Discussions are individual, working with others whether giving or receiving help will be considered cheating!
Communication: Students are required to communicate with me through their official College email account. Microsoft Office 365, with 1TB of OneDrive storage, is available to enrolled Daytona State College students. Students are provided a college email address that serves as the student’s official source for college communication. In addition to email, Office 365 provides students with shared calendars, the ability to create and edit documents online, team sites, and other collaboration tools. Whether you work on a PC, Mac, tablet or phone, you will have a consistent experience across all of your devices. The service includes online versions of Word, PowerPoint, Excel, OneNote, and OneNote Class Notebook. For more information about Office 365, visit the Student Self-Service Help page at and click on Office 365 Find Out More.
Students Marchexpect responses to email and phone mail within two business days (excludes weekends and holidays). StudentsMarch expect assignments grades within one week after the deadline. Since this is an online course, students should log into their course regularly. Regularly means a minimum of three times a week.
Interaction:
Time Management -set a schedule for reading, studying, participating in the discussion forum, and preparing for Quizzes and Exams.
Work Through the Course Content - make use of the resources on the content tab; such as, the narrated power point slides. They will reinforce the student learning outcomes.
Get Involved in Your Class - form a study group, ask questions in our discussion forum, and visit our online classroom frequently.
Seek Assistance When Needed - let your instructor know you need help and utilize the Academic Support Center.
Attendance and Lateness Policy: Students who stop attending this class will be withdrawn from the class and receive a final grade of W1 (Withdrawn). Attendance includes participating in online or face-to-face environments as required.
For students registered for the hybrid lecture course: Attendance in the face 2 face section is not required but is encouraged to be successful in this course. Students are expected to arrive to lecture class prepared and on time. Late students should enter quietly.
For students registered for the hybrid lecture course or the 100% online course: Online attendance is mandatory.Students are expected to logon to Falcon Online (Desire2Learn) Learning Management System regularly and to participate in online classroom activities within designated time frames.
The instructor March elect to penalize absences (lack of participation) in hybrid and 100% online classes. If the penalty is implemented, you will be notified by a posting inside of the class portal and it will be reflected in your overall grade as:
1-2 week absences 0 points
3 week absencessubtract one full letter grade
4 or more weekly absences subtract two full letter grades
Late Work/Make-up Work and Exams: Late work is not accepted. Make-up, early release or time extensions of quizzes, exams, assignments, and discussions are not allowed due to the short time frame of this course.
Quizzes, exams, assignments, and discussions in the process of uploading or posting at the deadline time but do not submit will be considered late. It is the responsibility of the student to complete graded items on time.
Classroom Etiquette: Personal behavior that promotes a classroom atmosphere favorable to instruction and learning is always appropriate, whether in person or online. Concern and respect for others contribute to such an environment. Students should cooperate by willingly demonstrating interest and responsibility in the classroom.
Respect for the individual will be expected and a lack of respect will not be tolerated. Instead of attempting to itemize a comprehensive list of unacceptable behaviors, two general criteria will be stated:
A Bachelor’s degree graduate is expected to be a professional, well-rounded, and motivated job candidate. Towards that end, a professional student attitude is encouraged. The ideal individual arrives at each class meeting on time and in appropriate attire. They address other individuals with respect avoiding the use of profanity or inflammatory remarks. They project an attentive and concerned classroom demeanor.
The classroom environment will be maintained in a manner conducive to learning. A distraction such as cell phones, pagers, digital assistants, video games, music players, or extraneous talking is not allowed as it interferes with student learning. Use of digital equipment (i.e., computer) or other devices is only allowed when the instructor permits it.
Evaluation/Assessment Methods:View the “Assignment Calendar” on the last page of this syllabus for open and close dates of graded items. Detailed information will become available on the Content tab of the Falcon Online Portal (Desire2Learn) under each weekly module to successfully complete each assessment method
QUIZZES (SLO 1-7): There are sevenquizzes; points per quiz will vary but in total the quizzes are worth one hundred points.Quizzes are individual, working with others whether giving or receiving help will be considered cheating!
Time on quizzes vary as due quiz length; thirty minutes on ten question quiz and one hour on twenty question quiz (unless quiz is started less than time allotted of the deadline) due to the material covered in individual weeks. You will have two attempts (highest score= quiz grade). For some of the quiz questions you will need a calculator. Quizzes have multiple choice and/or true/false questions.
The quizzes will demonstrate your ability to explain the basic concepts of financial and managerial accounting and to apply the basic accounting concepts and theories of decision making and problem solving in business.
EXAMS (SLO 1-7): There aretwo exams worth fifty points each. Exams are individual, working with others whether giving or receiving help will be considered cheating!
Each exam has fifty multiple choice and/or true/false questions. You will have at least three hours to complete each exam (unless exam is started less than three hours of the deadline) with one attempt.You will need a calculator for both exams. You will not have the ability to see the questions you answered incorrectly but I will review them with you by phone or in person during my office hours.
The exams will demonstrate your ability to explain the basic concepts of financial and managerial accounting and to apply the basic accounting concepts and theories of decision making and problem solving in business.
ASSIGNMENTS (SLO 1-7): There are threecomprehensive assignments: points per assignment March vary but in total the assignments are worth two hundred points. Assignments are individual, working with others whether giving or receiving help will be considered cheating!
You will have at least seven days to complete and submit assignments to the Falcon Online (Desire 2 Learn) Learning Management System in the “Assignments” folder/link. Assignments are not accepted by email before or after the deadline.
Students have the ability to check submitted assignments to correct errors prior to the deadline but not after the deadline. Assignments that are the wrong file, corrupt files, files unable to be opened, or not submitted on time will be considered late (see late policy).
The assignments will demonstrate your ability to use the basic tools of financial and managerial accounting to make business decisions. Also to explain the basic concepts of financial and managerial accounting and to apply the basic accounting concepts and theories of decision making and problem solving in business.
Assignment grades will not be posted until the Academic Integrity Statement is submitted with each assignment. See example below:
As a DSC BAS student, I give my word that all my work in this course is my own and I will/have neither give/given nor receive/received unauthorized help.
Signature (electronic/typed name is fine)
Grading Policy:
Grades are based on overall points accumulated on class assignments; discussions, quizzes, exams,Excel Financial Case, and Research Paper/Discussion/Life Skills Modules. To successfully complete the course students must earn a grade C or higher. Assignment grades are posted within one week of the due date.
I do not review graded assignments prior to the assignment deadline. I do not reviewgrades or accept assignments by email. You must show all your work in order to receive full points for math computations.
Quizzes, exams, assignments, and discussions in the process of uploading at11:59p.m. but do not submitor post will be considered late regardless the reason.
Points per Task:
Quizzes / 100Exams (2 worth 50 points each) / 100
Assignments / 200
TOTAL Points Available / 400
Grading Scale:
Number of Points Earned / Percent / Grade360-400 / 90% - 100% / A
348-359 / 87% - 89% / B+
320-347 / 80% - 86% / B
308-319 / 77% - 79% / C+
280-307 / 70% - 76% / C
268-279 / 67% - 69% / D+
240-267 / 60% - 66% / D
0-239 / 0% - 59% / F
Note: Your final grade is not rounded up (e.g. 359/400=89.75 B+)
An incomplete grade will not be given unless the following criteria are met:
- A request in writing is submitted to the instructor prior to last three weeks of class,
- All assignments, term paper, and quizzes were completed at that point in time,
- The student has a grade C or higher at that point in time,
- Documentation is required to substantiate your request
Class Schedule:The class schedule (Assignment Schedule) is located on the last page of this syllabus. It gives quiz, exam, assignment, and discussion deadlines, and other important information for this course.
Class Withdrawal Process: Students can withdraw from this class prior to the date listed in the Academic Calendar. It is not necessary to have approval from the instructor to withdraw from the course, but you should discuss the situation with the instructor prior to any action. Many times issues and concerns can be resolved with communication. Please review the Refund/Repayment Policy in the current college catalog and also check with the Office of Financial Aid to determine how the withdrawal might affect your current and future financial aid eligibility. The steps for withdrawal from a class can be found on the Student Self-Service Help page at under Enroll/Register for Classes, Drop Classes.
The last day to withdraw (no refund) from this course is April 24th.28, 2015.
Attendance
Students who stop attending this class will be withdrawn from the class and receive a final grade of W1 (Withdrawn). Attendance includes participating in online or face-to-face environments as required.
Student Rights & Responsibilities
Students are responsible for reading and following all college policies outlined in the current Student Handbook. Some of the most important are summarized below. The Handbook can be accessed at under “Student Resources.”
Academic Integrity: In order to preserve academic excellence and integrity, the College expects you to know, understand, and comply with the Academic Integrity Policy, which prohibits academic dishonesty in any form, including, but not limited to, cheating and plagiarism. The grades you earn must be based upon your own work and must accurately reflect your own knowledge and skills.
An instructor who finds that a student has violated Academic Integrity March apply an academic consequence ranging from a zero percent for the assignment, up to and including failure for the entire course. Violations March be reported to the academic department chair for review and/or referred to the student disciplinary process for appropriate disciplinary resolution. For more information about Academic Integrity and the appeal process see:
Honor Pledge: I, as a member of the DSC community, pledge that I will neither give nor receive unauthorized aid in my work nor will I present another’s work as my own, nor will I tolerate anyone who does. For more information on academic integrity, view the Honor Code.
Forms of Academic Dishonesty are clearly defined on the Academic Integrity webpage.
Cases of suspected academic dishonesty March be reported to the Judicial Affairs Office for resolution.
Students who participate in any form of academic dishonesty will earn an “F”in this course!
Cheating- Cheating can be defined as: receiving or giving unauthorized assistance on a quiz, test, exam, paper, or project or unauthorized use of materials to complete such; collaborating with another person(s) without authorization on a quiz, test, exam, paper, or project; taking a quiz, test, or exam for someone else or allowing someone else to do the same for you.
Plagiarism -Plagiarism can be defined as: submitting work in which words, facts, or ideas from another source are used without acknowledging that the material is borrowed whether from a published or unpublished source. For specific information on how to document information from other sources, students should check with their instructors, academic departments, or a recognized writing manual, such as the MLA or APA.