Skip Navigation

Course Details

Course Details

Course Code: ACCT300 Course ID: 4165 Credit Hours: 3 Level: Undergraduate

As study of financial accounting to expose the student to a wide range of accounting topics. Topics include generally accepted accounting principles, assets and liabilities, debits and credits, accrual and cash based accounting, merchandising and inventory, the accounting cycle, internal controls, capital stock, income reporting, liabilities, cash flow, budgeting, planning and control. Students must have access to Microsoft Word and Microsoft Excel software. (Prerequisite: ACCT100)


Course Schedule

Registration Dates Course Dates Session Weeks
11/30/20 - 04/30/21 05/03/21 - 06/27/21 Spring 2021 Session I 8 Week session
01/25/21 - 07/02/21 07/05/21 - 08/29/21 Summer 2021 Session B 8 Week session

Current Syllabi

After successfully completing this course, you will be able to:

  • CO1. Explain what generally accepted accounting principles (GAAP) are and identify concepts relating to revenue and expense recognition and measurement.
  • CO2. Explain the financial statements and tax effects of each of the inventory cost flow assumptions.
  • CO3. Identify the principles of internal control activities.
  • CO4. Describe how the cost principle applies to plant assets.
  • CO5. Evaluate a corporation's dividend and earnings performance from a stockholder's perspective.

Method of Assessment

A. Tests & Paper

There will be two (2) tests in the course, a midterm and a final given in modules four and eight respectively. The tests in this class will consist of multiple choice questions and/or short answer problems. Tests will be three hours long and focus on the material covered in the course. Tests may be administered using the Examity test proctoring service. Please verify in the course announcements and/or the Lessons tab if the course will use test proctoring. It is the student’s responsibility to notify the instructor and the test proctoring service regarding any schedule changes or non- disability related accommodations. The course will have a comprehensive paper that will measure student understanding of the course objectives along with research and writing skills. Please refer to the APA Manual 6th edition for the format of the paper.

B. Assignments:

Course assignments will be given using multimedia software (e.g. MyLabsPlus, Connect, etc.). These assignments will be a series of quizzes consisting of exercises, problems, and simulations. Assignments will have a specific due date with specific instructions. Late assignments will be subject to the university’s Late Work/Make-up Policy detailed in the student handbook. Please be advised the instructor reserves the right to implement their own late assignment policy.

C. Homework:

Throughout the term, homework will be given in several modules to test student understanding of the material. Homework will be given using multimedia software (e.g. MyLabsPlus, Connect, etc.) and consist of questions, problems, or simulations. Please be advised the instructor reserves the right to implement their own late assignment policy.

D. Discussion Forums:

Participation in the discussion forums is an essential component of the final grade. All students are expected to engage in lively discussions and answer instructor follow-up questions. The quality of participations along with student netiquette will be a part of the grade.

Assessment of the Course Objectives

Course Objective(s)

Assessment Method(s)

1 - 5

Test question, paper, assignment, discussion, and homework

The following distribution will be used in assigning grades (decimal points will be rounded to the nearest whole number at semester’s end).


Quality Points/Grading Percent


4.0/ 100 – 94


3.67/ 93 – 90


3.33/ 89 – 87


3.0/ 86 – 84


2.67/ 83 –80


2.33/ 79 – 77


2.0/ 76 – 73


1.67/ 72 – 70


1.33/ 69 – 67


1.0/ 66 – 64


0.67/ 63 – 60


0.0/ 59 – 0

NameGrade %
Weekly Forums 10.00 %
Week 4 Forum 5.00 %
Week 8 Forum 5.00 %
Homework 20.00 %
Week 1 Homework 3.33 %
Week 2 Homework 3.33 %
Week 3 Homework 3.33 %
Week 5 Homework 3.33 %
Week 6 Homework 3.33 %
Week 7 Homework 3.33 %
Quizzes 30.00 %
Week 1 Quiz 5.00 %
Week 2 Quiz 5.00 %
Week 3 Quiz 5.00 %
Week 5 Quiz 5.00 %
Week 6 Quiz 5.00 %
Week 7 Quiz 5.00 %
Tests & Final Paper 40.00 %
Midterm 13.33 %
Final 13.33 %
Week 8 Paper 13.33 %

Websites and Videos

In addition to the required course texts, the following public domain websites and videolinks are useful. Please abide by the university’s academic honesty policy when using Internet sources. Note website and video addresses are subject to change.

  • Survey of Accounting Textbook Companion Website
  • ACCT300 Financial Accounting Course Guide
  • American Psychological Association (APA) Style Website
  • Purdue Online Writing Lab
  • YouTube Video on Formatting an APA Style Paper
  • Microsoft Office Training Website
  • YouTube Videos on Microsoft Excel for Beginners
  • Turnitin Website
  • YouTube Video Accounting Lectures by Susan Crosson
Book Title:Financial and Managerial Accounting, 7th Ed. - VitalSource e-book & Connect provided inside the classroom
Publication Info:VS-McGraw-Hill
Author:John Wild and Ken Shaw and Barbara Chiappetta
Unit Cost:$346.67
Electronic ISBN:9781260004915
Electronic Unit Cost:$45.00
Book Title:Students are required to authenticate themselves with a proctor service for certain assessments in this course. Authentication requires access to a computer with a webcam, microphone, and speakers or headset. Instructions provided i
Publication Info:Examity

Previous Syllabi

Not current for future courses.