1. homeaboutexpectationsresources course overview learning outcomes IDEA schedule & sessions course syllabus blended model student version next Cover evening classes ACCT 111 Accounting 1 Benedictine Hallmarks 2011-2012 STABILITY  STEWARDSHIP

2. homeaboutexpectationsresources course overview learning outcomes IDEA schedule & sessions Benedictine University Margaret and Harold Moser Center 1832 Centre Point Circle Naperville, IL 60563 Love of Christ and Neighbor  Prayer  Stability  Conversatio  Obedience Discipline  Humility  Stewardship  Hospitality  Community Phone: (630) 829-6289 Fax: (630) 829-1375 http://www1.ben.edu/programs/a dult_cohorts/mission_vision.asp Addresses the educational needs of adult students by developing and providing engaging, relevant and accelerated programs. Enhances scholarship, leadership skills, social responsibility, and promotes life-long learning. Provides high-quality, easily accessible educational opportunities for adult learners. Enables adults to earn specific undergraduate and graduate degrees while maintaining their personal and professional commitments. Develops new degree and non-degree programs that address the expressed needs of the professional community. course syllabus blended model Moser College Mission Statement: Moser College embodies the values of respect, excellence, collaboration, and professionalism. We are committed to delivering innovative and dynamic programs designed for adult students who are dedicated to enhancing their professional, local, and global communities. Moser College Vision Statement: To be one of the premier university colleges in the nation. ACCT 111 Accounting 1 student version about this document about Moser College about blended learning hallmarks of a Benedictine education student expectations attendance policy submission of work netiquette _________________________ IDEA objectives & IDEA description course overview required textbooks grading scale learning outcomes course schedule financial aid library resources Academic Honesty Policy APA formatting and style APA resources for students Student Success Center (SSC) services for students with disabilities _________________________ Benedictine Current Students Moser Center Student Information Student Login to D2L Student E-Mail Login Academic Calendars BenUConnect  MyBenU contents links 2 Content Links external links

3. homeaboutexpectationsresources course overview learning outcomes IDEA schedule & sessions Love of Christ and Neighbor  Prayer  Stability  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community About Blended Learning Blended learning is the integration of different learning environments: mainly the online format with the face-to-face format, but may also include mobile learning. Blended learning, also referred to as hybrid learning, relies on both the advantages of digital/technology innovation and the methods of face-to- face instruction. At Moser College, we use blended learning by combining asynchronous online classroom sessions with a face-to-face classroom environment. We alternate between the online session and the face-to-face session in 5-week courses, with the A session being face-to-face and the B session being online. 3 About Your Program at Benedictine University – Moser College About This Document This is a hypermedia document – it has been built to mimic navigation on the web. This document can also be viewed as a presentation or it can be printed like a traditional document. We use this sort of document because it allows for navigation links (hyperlinks) to text, graphics, audio/video, and the web. This type of document also allows you to navigate in a nontraditional, nonlinear way – by following the page links you are not bound to read or flip through the document in any sort of order. This is yet another example of Moser College’s commitment to advancements in technology and blended learning. About Moser College The Moser College of Adult & Professional Studies delivers its curricular programs in a specifically designed structure deliberately oriented for working, adult learners. The Moser College is committed to providing a learning environment which extends beyond the classroom and is designed specifically to meet the needs of its students and their employers by bringing a quality educational experience without requiring the student to relocate or travel extensively beyond their home area. Benedictine University's Moser College of Adult & Professional Studies is fully accredited by the Higher Learning Commission of the North Central Association of Colleges and Schools*. hallmarks of a Benedictine Education: About * http://www.ben.edu/academic_programs/moser/about/index.cfmhttp://www.ben.edu/academic_programs/moser/about/index.cfm ACCT 111 | Accounting 1

4. homeaboutexpectationsresources course overview learning outcomes IDEA schedule & sessions Love of Christ and Neighbor  Prayer  Stability  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community 4 The Ten Hallmarks of a Benedictine Education A Benedictine Education Based on the Rules of Saint Benedict, a Benedictine Education is based on the Benedictine Wisdom Tradition that sets as its goals the transformation of the Human mind AND Heart and has at its foundation “The Ten Hallmarks of a Benedictine Education”.Rules of Saint Benedict“The Ten Hallmarks of a Benedictine Education The Ten Hallmarks Each academic year Moser College will be celebrating two of the Hallmarks. This academic year 2011-2012, the Hallmarks Stability and Stewardship have been chosen. The ten hallmarks are: 1.Love of Christ and Neighbor 2.Prayer: a Life marked by liturgy, lection and Mindfulness 3.Stability: commitment to the daily life of this place, its heritage and tradition 4.Conversatio: the way of formation and transformation 5.Obedience: a commitment to listening and consequent action 6.Discipline: a way toward learning and freedom 7.Humility: knowledge of self in relation to God, others and creation 8.Stewardship: responsible use of creation, culture and the arts 9.Hospitality: openness to others 10. Community: call to serve the common good Portrait (1926) by Herman Nieg (1849–1928); Heiligenkreuz Abbey, Austria Hallmarks ACCT 111 | Accounting 1

5. homeaboutexpectationsresources course overview learning outcomes IDEA schedule & sessions Love of Christ and Neighbor  Prayer  Stability  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community 5 Student Expectations Expectations of Students In order to get the maximum use of the time available, it is expected that you will: Read the material to be covered in the class and complete required assignments prior to attending the class/session; Arrive/login to class/session prepared to participate actively; Be prepared to actively participate in the collaborative activities of each class/session; and Always feel free to seek additional help from the instructor when the need arises. Attendance Policy Students may not miss more than 25% of the live classroom sessions. Doing so will result in an F for the course. Expectations financial aid information ACCT 111 | Accounting 1 Submission of Work All assignments are to be submitted into Desire 2 Learn (D2L) unless otherwise noted by instructor. Assignments must be submitted by due date. Any assigned work submitted late for any unexcused reason will receive a lowered grade. Please refer to your instructor’s late work policy located in D2L. In the event that you miss an examination for due cause, arrangements must be made with the instructor for a make-up examination. Important criteria concerning the submission of work: Make-up examinations may differ from the original class examination. Per University policy, assignments cannot be accepted by an instructor after the last day of the course. Only discussions threads posted by 11:59 pm CST on the due date will count for grading purposes. information concerning netiquette:

6. homeaboutexpectationsresources course overview learning outcomes IDEA schedule & sessions Love of Christ and Neighbor  Prayer  Stability  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community 6 About Netiquette What is Netiquette? "Netiquette" stands for "Internet Etiquette", and refers to the set of practices which help to make the online experiences pleasant for all involved. As you might expect, netiquette, like other forms of etiquette, is about courtesy, manners, codes of behavior, protocols and respect. Netiquette primarily focuses on how we interact with one another online, by being aware of: our use of language, others’ cultural background, conventional norms, and other behaviors. Below you will find guidelines concerning the basics of online interaction. If it isn’t something you would say or do in the face-to-face classroom, it is probably inappropriate in the online class as well. Netiquette Netiquette Basics 1.Follow the Golden Rule (“One should treat others as one would like others to treat oneself”) 2.Be ethical, fair, tolerant and mindful of others – avoid stereotyping, judgment and prejudice 3.Know the boundaries of particular cyberspaces – what is acceptable in a text or chatroom with friends may not be appropriate in a classroom or in an online conversation with an instructor 4.Respect the time of others by: 1) using descriptive subject lines, 2) resizing images for the web, 3) providing links instead of copying and pasting content, 5) using white space by inserting blank lines between paragraphs and headers and 6) limiting your use of attachments 5.Copy the minimum number of people – it is tempting to send “email” or “message blasts” because it is easier for the poster, but it is not easier for the reader For more information please review Netiquette by Virginia Shea Inappropriate Online Usage 1.Avoid “flaming” – flaming is sending offensive, insulting or criticizing messages. This happens more often online then in face-to-face interaction, because there is an illusion of anonymity. 2.Flaming is neither productive nor appropriate for the learning environment 3.Always avoid flaming when it comes to content and opinions, but also avoid it when it comes to grammar, punctuation and spelling corrections 4.Avoid using CAPS if possible and never type messages in ALL CAPS – this is considered yelling and is often seen as a form of aggression 5.Use emoticons ( :), :(, :-) ) sparingly and avoid the use of JK, BRB, LOL and other text language Confidentiality and Privacy 1.Email, messaging and posting are forms of written record and are just as permanent as a letter or document 2.Do not publicize your own or others’ personal information (such as email, phone numbers, last names etc.) 3.Respect copyright and cite any and all sources 4.Do not expect that your communications are private, instead assume all communications are public ACCT 111 | Accounting 1

7. homeaboutexpectationsresources course overview learning outcomes IDEA schedule & sessions Love of Christ and Neighbor  Prayer  Stability  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community IDEA Objectives Acquiring skills in working with others as a member of a team. Developing creative capacities (writing, inventing, designing, performing in art, music, drama, etc.) Gaining a broader understanding and appreciation of intellectual/ cultural activity (music, science, literature, etc.) Developing skill in expressing oneself orally or in writing. Learning how to find and use resources for answering questions or solving problems. Developing a clearer understanding of, and commitment to, personal values. Learning to analyze and critically evaluate ideas, arguments, and points of view. Acquiring an interest in learning more by asking questions and seeking answers. 7 Individual Development and Educational Assessment IDEA Description The IDEA student survey focuses on the instructor’s learning objectives for the course and on the progress each student made toward achieving those objectives. By answering thoughtfully and honestly, your ratings and comments will be much more helpful – to the instructor, the department chair, and the dean of the college. As students, you should also know that student ratings and comments have been used to help evaluate courses and to improve the educational experience at Benedictine University. The appropriate standard of conduct with respect to student surveys is thoughtful comments and constructive criticism – respectfully communicated. A Focus on Learning “The IDEA Student Ratings system looks at instruction in terms of its endgame. Rather than emphasizing teaching style or personality, the IDEA system focuses on student learning and the methods used to facilitate it.” – from the IDEA website: www.theideacenter.org/node/5www.theideacenter.org/node/5 IDEA ACCT 111 | Accounting 1

8. homeaboutexpectationsresources course overview learning outcomes IDEA schedule & sessions Love of Christ and Neighbor  Prayer  Stability  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community Course Description The main focus of this course is on understanding the elements of the financial statements of a company and being able to discern a company's financial performance and health. The course is not intended to prepare students to become accountants, but rather it is to give them a working understanding of what financial reporting requirements are for public companies. We will be focusing on the balance sheet, income statement and statement of cash flows in varying degrees of depth. In addition to being able to read and understand financial statements, financial analysis requires at least a basic understanding of generally accepted accounting principles (GAAP). 8 Student Evening Course Overview Course Materials Required Textbook and Materials -Horngren, Harrison, Oliver, Financial & Managerial Accounting 3rd edition. Pearson, 2012. ISBN-13: 978-0-13-249799-2 MyAccountingLab access from http://www.myaccountinglab.comhttp://www.myaccountinglab.com The Course Grading Scale Technological Computer Requirements Students in the Blended program will need: High-speed Internet access; a sound card and speakers; Windows XP (minimum)/Windows 7 (recommended) or Mac OS X 10.5 or higher; and Firefox 3.6 or higher. It is also highly recommended that students have access to a microphone or webcam for optional audio/videoconferencing. A=4.0090 - 100%EXCELLENT B = 3.0080 – 89%GOOD C = 2.0070 – 79%SATISFACTORY D = 1.0060 – 69%PASS F = 0.00BELOW 60%FAIL I = INCINCOMPLETE Course Overview Discussion Forum Guidelines To receive a minimum passing grade, students must make a post to each discussion question for that week by day 4 of each week and respond to at least two other postings by the end of the week. Individual Posts are worth up to 5 points and the total Response Posts are worth up to 5 points total. Each discussion will total up to 10 points.. ACCT 111 | Accounting 1

9. homeaboutexpectationsresources course overview learning outcomes IDEA schedule & sessions Love of Christ and Neighbor  Prayer  Stability  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community 9 Student Evening Course Outcomes Learning OutcomesAssignmentsPoints Construct the Income Statement & Balance Sheet. Elaborate on the different types of business organizations. Explain the matching principle. Develop and prepare journal transactions. Individual chapter problems. Discussion Post & Response. Team Assignment/Activity. 10 pts 5 pts Illustrate T-accounts and examine their importance. Analyze Cash-basis and Accrual Accounting. Build Financial Statements, Income Statement & Balance Sheet. Assess your knowledge – Quiz 1. Individual chapter problems. Discussion Post & Response. Team Assignment/Activity. Quiz 1 (Chapters 1-3). 10 pts 5 pts 25 pts Discuss LIFO & FIFO and interpret revenue recognition. Outline internal controls and explain their importance. Elaborate and formulate and opinion on the Sarbanes-Oxley Act. Classify and elaborate on the importance of financial audits. Individual chapter problems. Individual chapter problems Discussion Post & Response. Team Assignment/Activity. 10 pts 5 pts Analyze and correct internal control weaknesses. Discuss and contrast depreciation methods. Classify depreciable assets and determine salvage values. Assess your knowledge Quiz 2. Individual chapter problems. Discussion Post & Response. Team Assignment/Activity. Quiz 2 (Chapter 4-8). 10 pts 5 pts 25 pts Identify and account for long-term notes payable. Calculate, illustrate and explain bond prices. Analyze and examine the effects of stock issuance. Assess your knowledge - Quiz 3 Individual chapter problems. Discussion Post & Response. Team Assignment/Activity. Quiz 3 (Chap 9-12). 10 pts 5 pts 25 pts Total Points for course 200 pts Learning Outcomes about Bloom’s Taxonomy ACCT 111 | Accounting 1

10. homeaboutexpectationsresources course overview learning outcomes IDEA schedule & sessions Love of Christ and Neighbor  Prayer  Stability  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community 10 Student Evening Course Schedule SessionLoc.Class TitleAssignments 01 AF2F Accounting & Recording Business Transactions and the Adjusting process. Reading assignment: review chapters 1-3 pages 1-151. Activity: Introduction to my accounting lab Course expectations 01 Bonline Accounting & Recording Business Transactions and the Adjusting process. Reading assignment: chap. 1-3 covered in class 1A. Be prepared to discuss chap. 4-5 in class 2A. Written Individual assignment: Chap. 1 page 47, problem P1-29A, page 50 P1-36A. Chap. 2 page 101 problem S2-1, page 108-109 problem E2-25 & E2-26 Chap. 3 page 168 problems S3-1 to S3-4. Page 184 problem P3-37A. Written team Assignment: Chap. 2 page 129 Financial Statement Case 2-1. Discussion topic: Learning Debits & Credits 02 A F2F Completing the Accounting cycle & Merchandising Operations. Reading: chapters 4-5 pages 198-275. Written assignment: review assigned problems. Activity & team assignment: review homework problems from prior week chapters 1-3. Quiz 1: covering chapters 1-3. 02 Bonline Completing the Accounting cycle & Merchandising Operations. Reading assignment: chap. 4-5 covered in class 2A. Be prepared to discuss chap. 6-8 in class 3A Written Individual assignment: Chap. 4 page 232, problems S4-7 to S4-9. Page 238, problem E4-23. Chap. 5 page 293, problems P5-31A & P5-32A. Written team assignment: chap. 4 page 252 team project 4-1. Discussion topic: Cash-basis & Accrual Accounting 03 A F2F Merchandising Inventory, Internal Control & Cash and Receivables. Reading assignment: chapters 6-8 pages 311-415 Written assignment: review assigned problems Activity & team assignment: review quiz 1 and homework problems from previous week chapters 4-5. Course Schedule ACCT 111 | Accounting 1

11. homeaboutexpectationsresources course overview learning outcomes IDEA schedule & sessions Love of Christ and Neighbor  Prayer  Stability  Conversatio  Obedience  Discipline  Humility  Stewardship  Hospitality  Community 11 Student Evening Course Schedule SessionLoc.Class TitleAssignments 03 B online Merchandising Inventory, Internal Control & Cash and Receivables. Reading assignment: chap. 6-8 covered in class 3A. Be prepared to discuss chap. 9-10 in class 4A. Written Individual assignment: Chap. 6 page 344 problems E6-44 & E6-45. Chap. 7 page 384 problems S7-1 to S7-5. page 391 problem P7-27A. Page 399 problem P7-40B. Chap. 8 page 434 problems E8-14 & E8-16. Page 436 problem E8-23. Written team assignment: chap. 8 page 447 Fraud Case 8-1 Discussion topic: Sarbanes-Oxley 04 A F2F Plant Assets & Intangibles, Current Liabilities and Payroll. Reading assignment: chap. 9-10 pages 452-511. Written assignment: review assigned problems Quiz 2: covering chapters 4-8. Activity & team assignment: review homework problems from prior week chapters 6-8. 04 B online Plant Assets & Intangibles, Current Liabilities and Payroll. Reading assignment: chap. 9-10 covered in class 4A. Be prepared to discuss chap. 11-12 in class 5A Written Individual assignment: Chap. 9 page 487 problems P9-27A and page 489 problem 9-31A. Chap. 10 page 517 problems S10-1 to S10-4. page 519 E10-8 to E10-11. Written team assignment: chap. 9 page 494, Financial Statement Case 9-1. Discussion topic: Depreciation 05 A F2F Classification of Liabilities on the Balance Sheet and Paid-In Capital. Reading assignment chap. 11-12 pages 529-600. Written assignment: review assigned problems Activity & team assignment: review quiz 2 and homework from prior class chapters 9-10. 05 B online Classification of Liabilities on the Balance Sheet and Paid-In Capital. Reading assignment: chap. 11-12 pages 529-600. Written Individual assignment: chap. 11 page 553 problems S11-1 to S11-4 Quiz 3 covering chapters 9-12. Written team assignment: chap. 11 page 578 S11B-1 & S11B-2. Discussion topic: Bonds Course Schedule ACCT 111 | Accounting 1