1. Welcome To Accounting 1A “Principles of Financial Accounting Part #1” Mark Martinelli “Now where do I find my course green-sheet?”

2. The Five Joys of Accounting 1A 1. Learn the Basics of Financial Accounting! 2. Lectures / Illustrations / Group Work per Class 3. 9 Chapters Covered from the Textbook 4. Chapter Concepts Building Blocks for Accounting 1B 5. Everyone’s life can benefit from taking this course!

3. Education Quality: The Five Factors 1.Instructor Attributes 2.Student Attributes 3.Course Materials 4.Classroom 5.External Environment

4. Instructor Attributes 1.Education / Experience 2.Communication Skills 3.Coordination of class

5. Student Attributes 1.Aptitude for learning subject matter Strong Math, reading, and writing skills 2.Attitude for learning subject matter Enjoy the class Willingness to learn Following the right course of learning!

6. Why are you really here? 1.The course is required in my major? 2.To get a passing grade / highest grade? 3.For my job / job enhancement / job change? 4.Learn something new? 5.For fun?

7. Course Content of Accounting 1A 1.Basics of Financial Accounting 2.Fundamental Accounting Equation 3.Financial Statements 4.Accounting Cycle 5.Service Firms vs Merchandising Firms 6.Manual vs Computer Information Systems 7.Simple vs Complex Information Systems 8.Cash Basis vs Accrual Basis Accounting 9.Cash and Receivables 10.Internal Control

8. Accounting 1A Grades Grade is determined by a standard percentage on 1000 possible points – 90%, 80%, 70%, 60% Exams covers 60% - Announced – Set for specific class period! Quizzes covers 30% - Unannounced too! Anytime! Homework covers 10% - All due at the end of the quarter! Remember the 3 No-No’s –No grading on a curve –No dropping your lowest score –No extra credit projects

9. Accounting 1A Two Midterms Closed Book/Closed Notes/Closed Mouth First Exam = First 4 Chapters-Chapters 1 thru 4 Second Exam = First 6 Chapters-Chapters 1 thru 6 Each Exam = 200 Points / 20 Multiple Choice-5 Points Each/No Penalty For Guessing AND…… 2 problems at 50 points per problem/with partial credit for showing your work.

10. Accounting 1A Final Exam Closed Book/Closed Notes/Closed Mouth Chapters 1 thru 9 200 Points / 20 Multiple Choice-5 Points Each/No Penalty For Guessing AND….. 2 problems at 50 points per problem/partial credit. OR….. Or some mixture of the two.

11. Accounting 1A Quizzes Open Book/Open Notes/Open Mouth within your assigned group only! Could be all Multiple Choice Each/No Penalty For Guessing. Or could be all problems/with partial credit for showing your work.

12. Accounting 1A Welcome! Let’s Get Started! You need your course materials in class –Calculators are permitted on quizzes and exams and during class daily –You need your text book each class period –You need writing materials for in class work Class Breaks usually are at 7:00PM Any questions? Let’s get started!