#$2 Essays - Financial Statements, Free Essays

TITLE:Financial Accounting ICOURSE: AC 101 CREDITS:3PREREQUISITE: MA 010B or MA - 010PRE or COREQUISITE: BU 101 TEXTBOOK: Accounting Principles 12th Edition, Volume 1 Weygandt, Kimmel, Kieso SUGGESTED REFERENCE SOURCE:AC 101 LibGuide INSTRUCTOR:Name: Joe Aguero CPA E-mail: [emailprotected] No.: (732) 417-0800 ext 22121 Instructor Availability: Upon request Course Description: This course is an introduction to the basic principles of financial accounting including the accounting cycle, recording and posting transactions, adjusting and closing entries, financial statements, asset valuation, and depreciation. Course Outcomes/Objectives: Upon completion of this course, the student will be able to: Understand and implement the Accounting Cycle including the ability to: (a) Analyze and journalize transactions, (b) Post to ledger accounts, (c) Prepare a trial balance (d) Journalize and post adjusting entries, (e) Prepare an adjusted trial balance, (f) Prepare financial statements, (g) Journalize and post closing entries, (h) Prepare a post closing trial balance. Prepare a Bank Reconciliation and understand the concept of internal and cash controls to safeguard assets and enhance the accuracy and reliability of accounting records. Account for merchandise inventory and calculate the cost of inventory on hand at the Balance Sheet date and the cost of goods sold. Account for bad debt. Calculate and understand the reasoning for the different methods of depreciation. Understand the concepts related to payroll accounting Student Evaluation Criteria: Student assessment for achieving the above objectives will be as follows: Quizzes / Tests45 % (See Notes 1 1 Cumulative Final Exam35 % H.W. 5% Attendance5% Student Project10 % (See Note 3 below) This project is comprehensive and covers the entire accounting cycle, as described in Learning Outcome #1 above. Notes to Student Evaluation Criteria: No makeup exams are given. In addition to no makeups, there will be no dropping of the lowest grade, no extra credit and no curving of test grades. The student project will be announced after the completion of Chapter 4 and must be handed in by the assigned due date which will appear on the instructions for the project. The student will be given a reasonable amount of time to complete the project (usually 2 weeks). Any student not in attendance when the project is handed out will NOT receive additional time beyond the original due date. Any student project handed in late will have one (1) out of ten (10) points deducted for each late day, or portion thereof, including weekends and holidays, before the project is graded. For example, a student hands in the project 3 days late. In this case, the maximum grade the student can receive for the project is seven (7), assuming the project is perfect. If the project is assigned a grade of 50%, then the student will receive 3.5 out of 10 points toward the final grade (50% of 7). The entire project must be typewritten. Any project not type written or partially typewritten will receive an a utomatic grade of zero. You are expected to be present at the beginning of the class period and remain in the classroom for its duration. Lateness, walking in and out of the classroom during a class session for whatever reason, absences, cell phones ringing, and any other class disruptions will not help your final grade. You are expected to bring paper, pencil and a calculator to class. None will be provided. Eating food in the classroom is forbidden. Children are not permitted in the classroom at any time. Shut off electronic devices such as cell phones, laptops, etc., during class. NOTIFICATION FOR STUDENTS WITH DISABILITIES: If you have a disability, and believe you need accommodations in this class, please contactHYPERLINK "http://pccc.edu/ods"Disability Servicesstaffat 973-684-6395, or emailHYPERLINK "mailto:[emailprotected]"[emailprotected], to make an appointment.You should do so as soon as possible at the start of each semester.If you require testing accommodations, you must remind me (the instructor) one week in advance of each test. More information @HYPERLINK "http://pccc.edu/ods" t "_blank"pccc.edu/ods. Course Contents: ChapterTopic 1Accounting in Action (Discussion) 2The Recording Process 3Adjusting the Accounts 4Completion of the Accounting Cycle 5Accounting for Merchandising Operations 6Inventories 8Internal Control and Cash 9Accounting for Receivables 10Plant Assets, Natural Resources, and Intangible Assets 11Current Liabilities and Payroll Accounting Grading System: A=100 93 A-= 92 89 B+= 88 86 B= 85 83 B-= 82 79 C+= 78 76 C= 75 70 D= 69 60 F=Below 60 Homework Assignment Textbook Chapter Exercises Problems: SET A1 E1-5, E1-7, E1-11, E1-14 P1-3A, P1- 4A 2 E2-2, E2-9, E2-10, E2-14 P2-1A, P2-2A 3 E3-6, E3-7,

Hot topic Assignment Example | Topics and Well Written Essays - 250 words

Hot topic - Assignment Example Singer (2015) reports that the independent ethics board has lost the only chairperson it ever had before. Mr. Porter Gross stepped down from the board following the unpopularity of his board. The ethics board is acting unethically by allowing its investigation into the public domain without effective completion. The senior military officials for instance the navy officers has been censured for their roles in in the high trending bribery cases, which put the military at the threat of discrediting. Such a case relates to the current scandal on the navy about sharing of confidential information in exchange of bribe or in prostitution (Brook, 2015). According to Diamond (2015) reports, current research indicates that the US army officers lie often while on duty. A 33-page interview conducted recently shows that the military department is marred with deception and evasions at all the ranks, from junior to senior. The report comes after the revelation of the scandals surrounding the navy boss Hagel. There is consistence in the deception and evasion among the military in their lines of duty. According to reports by Schumacher (2015), teaching profession needs explicit moral guidance for effective service delivery and attainment of desired outcomes. Political influence in teaching profession raises moral concerns especially relating to teaching pedagogies. For instance, Schumacher (2015) reports Governor Cuomo funding and common test influence in New York schools. Such infringements into state schools require observation of ethical morals and standards. Brook, Tom Vanden. (February 17, 2015). Hagels parting ethics advice to brass: Do better. USA Today. Web. April 27, 2015. Retrieved from http://www.usatoday.com/story/news/nation/2015/02/17/hagel-pentagon-ethics-scandals/23560047/ Roff, Peter. (February 20, 2015). ALEC Wins Big in Ethics Case. US News. April 27, 2015. Retrieved from

Teaching Micro-skills of Listening Research Paper

Teaching Micro-skills of Listening - Research Paper Example While Attention Theories support the use of â€Å"consciousness-raising activities to increase learners’ awareness of grammatical structures† conversation theories associated with Communicative Language Teaching â€Å"stress the importance of second language listening since it is not possible to participate in a conversation and take advantage of conversational feedback without understanding what your partner is saying† (Horwitz, 2008, p. 67). It is thus evident that sufficient exposure to the target language is an essential prerequisite for developing any micro-skills of listening. In an EFL classroom listening plays a dominant role and as such the ESL teachers have a pivotal responsibility in choosing the most appropriate activities and listening comprehension passages that cater best to the language needs of the learners. The second language teacher needs to take into account the background knowledge of the learner on a particular topic and familiarize the con tent of the listening comprehension through effective previewing. Similarly, the use of advance organizers â€Å"to help integrate new information into the student’s pre-existing knowledge† also is significant (Horwitz, 2008, p. 68).  Ã‚   Once the listening comprehension text (oral or written) is offered to the learners with ample meaning support the learners need to recall the ideas they are able to remember and for this, the teacher can make use of recall questions to elicit responses from the students. These listening comprehension questions should be both engaging and appropriate. Similarly, inference questions can also be made use of in order to assess whether the students have understood the oral or written text correctly. Intonation (rising and falling of the tone of voice) is another aspect that is related to effective listening skills.