Acct 280 PDF

ONLINE / SPRG2 / ACCT / 280
Effective: Late Spring 8-Week, 2019/2020
ACCT 280: Accounting I (Financial)

 Syllabus Contents
Textbooks
Course Overview
Technology Requirements
Course Learning Outcomes
Grading
Assignment Overview
Schedule of Due Dates
Course Outline
Course Policies
Additional Resources
 Course Description
Introduction to the principles and concepts of accounting and the application of procedures relating to the complete accounting
cycle. Preparation of financial statements for sole proprietorships, partnerships, and corporations is emphasized. Prerequisite:
Sophomore standing. A grade of C or better is highly recommended before progressing to ACCT 281.
Proctored Exams: None
 Textbooks
As part of Truition®, students will receive their course materials automatically as described below.
Required
 Williams, Haka, Bettner, Carcello. Financial and Managerial Accounting: the Basis for Business Decisions with access
to Connect. 18th ed, McGraw-Hill Publishing Company, 2018. eText
Bookstore Information
Visit https://www.ccis.edu/bookstore.aspx for details. Recommended texts are not included in the Truition®, No Book Costs,
model. Students are responsible for purchasing their own recommended text if they desire to have it for class. Recommended
eTexts are available for purchase directly from VitalSource.com.
eText Information
If a course uses an eText, (see textbook information above) the book will be available directly in Desire2Learn (D2L) seven
days before the session begins, if registered for courses prior to that date. Upon first login to VitalSource, students should
use their CougarMail email address; alternate email addresses cannot be used. More information about how to use the
VitalSource platform, including offline access to eTexts, can be found in D2L.
Important Note: In order to retain access to your eligible VitalSource eTexts perpetually you must download your eTexts to the
VitalSource desktop application or mobile app.
Physical Course Materials Information
Students enrolled in courses that require physical materials will receive these materials automatically at the shipping address
on file with Columbia College. Delivery date of physical materials is dependent on registration date and shipping location.
Please refer to confirmation emails sent from Columbia College for more details on shipping status.
Returns: Students who drop a class are responsible for returning any physical course materials that were shipped. To
initiate a return, visit Ingram Returns to generate a pre-paid return label. Materials from dropped courses must be returned
within 45 days of receipt. Failure to return physical items from a dropped course will result in a charge to the student account
for all unreturned items.
Note: Students who opt-out of having their books provided as part of Truition® are responsible for purchasing their own course
materials.
 Course Overview
This course will focus on the preparation and interpretation of financial information for use by investors and other interested
parties.
Each week we will focus on different situations, issues, or problems in accounting by completing various exercises, problems
and cases. Expertise in accounting is best gained through problem solving. Some problems will be submitted for grading.
 Technology Requirements
Participation in this course will require the basic technology for all online classes at Columbia College:
A computer with reliable Internet access
A web browser
Acrobat Reader
Microsoft Office or another word processor such as Open Office
You can find more details about standard technical requirements for our courses on our site.
 Course Learning Outcomes
1. Describe the nature and purpose of financial accounting.

2. Record transactions and prepare financial statements (income statement, statement of owner’s equity, balance sheet) for
a sole proprietorship.
3. Implement the proper accounting procedures for a merchandising company that carries inventory.
4. Implement the proper accounting procedures for current assets.
5. Implement the proper accounting procedures for long-term assets.
 Grading
Grading Scale
Grade Points Percent
A 900-1000 90-100%
B 800-899 80-89%
C 700-799 70-79%
D 600-699 60-69%
F 0-599 0-59%
Grade Weights
Assignment Category Points Percent
Discussions (8) 120 12%
Homework (8) 320 32%
Weekly Exams (6) 240 24%
Midterm Exam 100 10%
Final Exam 220 22%
Total 1000 100%
 Schedule of Due Dates
Week 1
Assignment Points Due
Introduction -- Thursday/Sunday
Discussion 1 15
Exam 1 40 Sunday
Homework 1 40
Week 2
Discussion 2 15 Thursday/Sunday
Exam 2 40 Sunday
Homework 2 40
Week 3
Exam 3 40 Sunday
Homework 3 40
Week 4
Homework 4 40 Sunday
Midterm Exam 100
Week 5
Exam 5 40 Sunday
Homework 5 40
Week 6
Exam 6 40 Sunday
Homework 6 40
Week 7
Exam 7 40 Sunday
Homework 7 40
Week 8
Discussion 8 15 Thursday/Saturday
Homework 8 40 Saturday
Final Exam 220
Total Points: 1000

 Assignment Overview
Discussions
For each week there will be a discussion item you must address that is worth up to a total of 15 points. You will need to post your
initial response prior to seeing the responses of your classmates. Your post should be a minimum of 150 words, and must be of
sufficient depth and scope to fully address the topic(s) under discussion. Initial posts must be supported with citation of ideas
gained through readings and/or research. As a result, you will need to include at least 2 APA citation style sources. Initial posts
are worth up to 9 points, and are due by 11:59 pm CT Thursday of the week they are assigned.
You are required to submit 2 response posts of at least 50 words each. Replies such as “I agree”, “good job”, and the like, do not
count toward the minimum requirement of 2 responses to other posts. Substantial replies to follow-up instructor’s posts count
toward the 2 response requirements. Make sure to cite all sources using APA citation style. The 2 Response posts are worth up
to 3 points per response for a total of 6 points. Responses are due by Sunday, 11:59 pm CT of Weeks 1-7, and by Saturday,
11:59 pm CT of Week 8.
Homework
Your homework assignments will be completed in CONNECT. These algorithmic problems will range in difficulty and require you
to complete calculations. CONNECT utilizes an algorithmic formula, so while you may have the same problem as a classmate,
the numbers used will differ.
I encourage you to complete the Practice Homework prior to attempting the graded homework assignments. The Practice
Homework can also be found in CONNECT. This practice work is available throughout the term with no time limits; however,
there are only up to 3 attempts allowed. These assignments do not affect your grade.
There are no time limits for Graded Homework, but you will only have 1 attempt to complete each assignment.
CONNECT Graded Homework must be submitted by 11:59 pm CT on Sunday of the week they are due (except for
Week 8, which is due on Saturday).
Practice Activities
During this course, you will also have access to Practice Quizzes and Homework in CONNECT. The practice quizzes are
multiple choice and utilize algorithmic problems to help you prepare for the Weekly, Midterm, and Final Exams. You are limited to
three attempts on these practice quizzes; however, you do not have a time limit to complete them. They are always open and do
not count towards your final grade. They are strictly there to help prepare you for the various exams in the course.
Weekly Exams
You have will have six weekly exams during this course. Each will cover the chapter material assigned during the week and
consist of multiple choice problems. You need to make sure you have not only read the chapters, but also reviewed all of the
Instructional Materials in D2L, completed the weekly homework assignments, and utilized the weekly Practice Exam before
attempting the weekly exam. You will have 1 hour to complete each weekly exam in CONNECT.
The weekly exams must be submitted by 11:59 pm CT on Sunday of the appropriate week.
Midterm Exam
You will complete a Midterm Exam during Week 4 of this course. The Midterm Exam is worth 100 points and will cover all of the
material through the first four weeks. The Midterm Exam will be located in CONNECT and will utilize algorithmic problems to give
you individually specific problems. In other words, while it may be the same problem, the numbers will differ between students.
The Midterm is not proctored, and you will have 2 hours to complete this multiple choice question exam.
The Midterm Exam must be submitted no later than 11:59 pm CT on Sunday of Week 4.
Final Exam
You will complete a Final Exam during Week 8 of this course. The Final Exam is worth 220 points and will cover all of the
material through all eight weeks. The Final Exam will be located in CONNECT and will utilize algorithmic problems to give you
individually specific problems. In other words, while it may be the same problem, the numbers will differ between students. You
will have 2 hours to complete this multiple choice question exam.
The Final Exam is not proctored, and must be submitted no later than 11:59 pm CT on Saturday of Week 8.
 Course Outline
Click on each week to view details about the activities scheduled for that week.
Week 1: Introduction and Basic Financial Statements 
Readings
Read Chapter 1: Accounting: Information for Decision Making
Read Chapter 2: Basic Financial Statements
Review all Instructional Materials
Introduction
Take a moment to introduce yourself to the class.
Discussion 1
Starting a Business
(Must Post First)
Business types are generally classified as either service, merchandising, or manufacturing entities. Oftentimes, however, a
business may be involved in more than one endeavor such as providing a service and selling a product at the same time. As
far as ownership, a business may be owned by one individual (proprietorship), by two or more persons (partnership), or by
many investors (corporation).
Assume that you want to start a business; what would it be? Describe the type of business you would like to start. Would it
be classified as a service, a merchandiser, a manufacturer, or a hybrid (more than one) type of business? Conduct
research as needed and explain your classification. What form of ownership would you prefer? Proprietorship, partnership,
or corporation? If a corporation, what type of corporation? What factors would you consider in making your determination?
Research the benefits and potential drawbacks of your chosen form of ownership beyond the information provided in the
textbook.
Additionally, list at least 3 asset accounts and 3 liabilities accounts you would expect your new business to have.
Lastly, assume you were to invest $50,000 into your new business venture. How would your ownership interest be
presented in the equity section of the business balance sheet, specifically?
For your replies, consider the following questions: How does your type of business differ from that of your peers? How are
they similar? Do you agree/disagree with your classmates’ form of business ownership? Do your peers identify further
information that would help you in your selection process? Also comment on the assets and liabilities listed and on the
presentation of equity due to the $50,000 owner’s investment into the business venture.
Be sure to post at least 2 references in support of your explanations and conclusions.
Initial post due by Thursday, 11:59 pm CT. Responses to at least 2 other posts by Sunday, 11:59 pm CT.
Exam 1
You will need to complete Exam 1 in CONNECT. You will have 1 hour to complete this multiple choice exam that covers this
week's materials, which includes the readings, Instructional Materials, and items covered in the weekly homework.
You must submit Exam 1 no later than 11:59 pm CT on Sunday.
Homework 1
You will need to complete the graded homework in CONNECT. Be sure to utilize the Practice Homework in CONNECT
prior to attempting the graded homework.
You must submit your Homework 1 no later than 11:59 pm CT on Sunday.
Week 2: Capturing Economic Events 
Readings
Read Chapter 3: Capturing Economics Events
Review Instructional Materials
Discussion 2
Analyzing and Recording Accounting Transactions
(Must Post First)
For your main Discussion post, list at least one of each transaction related to all of the following business events:
1. Purchase of goods or services for cash
2. Providing services for cash
3. Providing services on account
4. Purchase of goods or services on account
5. Payment of a previously recorded expense
6. Receipt of a previously recorded revenue earned
Be sure to explain your logic in the analysis of your business transactions and do not repeat examples from the textbook.
Also, list the type of source documents that may serve as evidence for each accounting transaction. Here is an example of a
purchase of goods for cash:
My Company purchased $1,000 of supplies during the current accounting period; payment was made at the time of
purchase. The source I would need is a sales receipt from the company from which I purchased the supplies.
Additionally, for each business transaction presented, answer these questions:
1. Which accounts are affected for each transaction?
2. How is each account affected (debit or credit, increase or decrease), specifically?
For example, given the above scenario:
The Supplies account, which is an asset account, would be increased (a debit) for $1,000 and the Cash account, also an
asset account, would be decreased (a credit) for the same amount.
Lastly, assume one of the six transactions listed above was not entered in the accounting records in error. How would the
trial balance be affected, specifically? For example, given the above scenario:
If the transaction were not journalized and posted to the ledger, the Supplies account would be understated and the Cash
account would be overstated. Because both accounts are asset accounts, the trial balance debit column in total would not
be affected.
For your replies, consider the following questions: Do you agree with the account classifications, debits/credits, and
increases/decreases presented by others in class? Why or why not? What new insight have you gained about analyzing,
journalizing, and posting transactions? How has the discussion impacted your understanding of the first steps in the
accounting cycle? Support your responses with further research and/or additional examples.
Exam 2
Homework 2
You will need to complete the graded homework in CONNECT. Make sure to utilize the Practice Homework in CONNECT
Week 3: Adjusting Journal Entries 
Readings
Read Chapter 4: The Accounting Cycle: Accruals and Deferrals
Review all Instructional Materials
Discussion 3
Adjusting Entries
(Must Post First)
For your main Discussion post, describe at least two typical adjusting entries a service-type business would need to record
to bring account balances up-to-date. For your examples, one of the adjusting entries should be an accrual and another a
deferral.
You may use similar examples as those in your textbook and you may also research other typical adjusting entries for
service-type companies. Be sure to address the following questions:
• What are the purposes of each of your example adjusting entries?
• Why are these adjusting entries required?
• What if the company does not record these adjusting entries? Would financial statements be accurate? Why or why not?
• Should the adjusting entries described be posted to the general ledger before preparing an adjusted trial balance? Why or
why not?
For your replies, comment on the differences and/or commonalities between the posted adjusting entries and consider the
following questions: Do you agree that these entries must be made before preparing financial statements? What new insight
regarding adjusting entries have you gained from your classmates’ posts? Support your responses with further research
and/or additional adjusting entry examples.
Exam 3
Homework 3
You must submit your Homework 3 no later than 11:59 pm CT on Sunday of Week 3.
Week 4: Reporting Financial Results 
Readings
Read Chapter 5: Reporting Financial Results
Discussion 4
The Closing Process
(Must Post First)
For your main Discussion post, address the following questions/topics:
• Explain the differences between permanent and temporary accounts and identify which types of accounts must be closed
at the end of a company’s fiscal year. Additionally, recall your Week 1 Discussion in which you brainstormed a business you
would like to start. For your type of business, identify at least three permanent and at least three temporary accounts your
business would have and explain why each account is classified as such.
• Once closing entries have been entered in the general journal and posted to the ledger, what is the effect on the owner’s
capital (or retained earnings) account?
• Explain the purpose of a post-closing trial balance in your own words and answer this question: Is the post-closing trial
balance mandatory as a step in the accounting cycle?
• Reflect on this question: Assuming a company’s first year-end, would financial statements be affected if the closing
process were not completed? Explain.
For your replies, comment on the differences between permanent and temporary accounts focusing on the accounts listed
in your classmates’ posts. What new insight regarding the closing process have you gained from reading your classmates’
posts? Do you agree or disagree with your peers’ answers to the reflection question? Fully explain your rationale for your
agreement or disagreement.
Homework 4
Midterm Exam
You will complete a Midterm Exam this week. The Midterm Exam is worth 100 points and will cover all of the material
through the first four weeks. The Midterm Exam will be located in CONNECT and will utilize algorithmic problems to give
you individually specific problems. In other words, while it may be the same problem, the numbers will differ between
students.
You will have 2 hours to complete this multiple choice question exam. The exam must be submitted no later than 11:59
pm CT on Sunday.
Week 5: Financial Assets 
Readings
Read Chapter 7: Financial Assets
Discussion 5
Ethics Case (Internal Controls)
(Must Post First)
To begin, read the following case scenario:
Luann Buell works as a teller for a local Credit Union. When she arrived at work on Thursday, the branch manager, Mike
Stokey, asked her to get her cash drawer out early because the head teller, Jim Best, was conducting a surprise cash count
for all the tellers. Luann’s drawer was $50 short and her reconciliation tape showed that she was in balance on Wednesday
night. Jim asked Luann for an explanation and Luann immediately took $50 out of her wallet and handed it to him. Luann
explained she needed the cash to buy prescriptions for her son and pay for groceries and intended to put the $50 back in
her cash drawer on Friday, which is pay day. She also told Jim that this was the first time she had ever “borrowed” money
from her cash drawer and that she would never do it again.
For your main discussion post, identify the ethical considerations of this case from both Luann’s (teller) and Jim’s (head
teller) perspectives. What options does Jim have to address this problem? Assume Jim chooses to inform the branch
manager, how should he approach the issue with his boss? Additionally, brainstorm at least four ideas to safeguard cash on
hand at the credit union (petty cash, teller drawer cash, and vault cash) from employee theft and mismanagement.
Responses to others should focus on the commonalities and differences regarding the ethical considerations presented
from both Luann’s and Jim’s perspectives. Do you agree with the options posted regarding how Jim may be able to address
this issue and how he should approach the branch manager with his findings? What insight have you gained from the
suggestions offered to safeguard cash on hand at the credit union? What additional suggestions can you offer?
Exam 5
Homework 5
Week 6: Liabilities 
Readings
Read Chapter 10: Liabilities
Discussion 6
Accounting for Bonds
(Must Post First)
For your main Discussion post, share your understanding of bonds as a form of financing a corporation. Discuss how the
price of a bond is determined and provide an example of each of the following:
• A bond issued at a premium,
• A bond issued at par,
• A bond issued at a discount.
Additionally, provide the journal entry that would be made to record each of your bond examples as well as the first journal
entry that would be made to amortize each of the bond’s premium and discount. What would be the Net Bond Value after the
first amortization entry for each of your example bonds? In your main post, also comment on the circumstances upon which
a bond may be callable and when a bond may be convertible.
For your responses, focus on the following questions: Do you agree with the bond examples given including the journal
entries to record issuance and amortization of the premium or discount? Why or why not? What new insight have you
gained about accounting for bonds? How has the discussion impacted your understanding of using bonds as a form of
corporate financing? Support your responses to classmates with additional research and/or examples of your position
related to accounting for bonds.
Exam 6
Homework 6
Course Evaluation
Please evaluate the course. You will have an opportunity to evaluate the course near the end of the session. A link sent to
your CougarMail will allow you to access the evaluation. Please note that these evaluations are provided so that I can
improve the course, find out what students perceive to be its strengths and weaknesses, and in general assess the
success of the course. Please do take the time to fill this out.
Week 7: Merchandising Activities 
Readings
Read Chapter 6: Accounting for Merchandising Activities
Read Chapter 8: Inventories and Cost of Goods Sold
Discussion 7
Business Scenario – Inventory Valuation and Credit
(Must Post First)
To begin, read the following scenario:
Company 1 and Company 2 are online retailers. Both companies are basically identical and follow the same accounting
practices except that Company A uses LIFO and Company B uses FIFO to value their inventory. Because of rising
inventory costs, both companies need additional capital to manage their operations.
For your main discussion post, reflect on these questions: If Company A and Company B apply for a loan at their local bank
and the bank bases its decision on net income, which company is more likely to obtain the loan? Explain. What if the bank
based its decision on cash flows associated with the inventory costing valuation method the company uses? Which
company might be better positioned to obtain the loan? Elaborate your responses and provide an example as needed to
support your assessment.
For your responses, focus on the following questions: Do you agree with your classmates’ responses as far as which
company might obtain the loan if the bank bases its decision on net income and/or cash flows? Why or why not? How has
the discussion impacted your understanding of the effects of FIFO and LIFO inventory methods on net income and cash
flows? Support your responses to classmates with additional research and/or examples of your understanding of these
inventory valuation methods.
Exam 7
Homework 7
Week 8: Property, Plant & Equipment and Intangible Assets 
Readings
Read Chapter 9: Plant and Intangible Assets
Discussion 8
Course Reflection
(Must Post First)
To begin, reread the Course Learning Objectives we have covered in class which are as follows:
1. Describe the nature and purpose of financial accounting.
2. Record transactions and prepare financial statements (income statement, statement of owner’s equity, balance sheet) for
a sole proprietorship.
3. Implement the proper accounting procedures for a merchandising company that carries inventory.
4. Implement the proper accounting procedures for current assets.
5. Implement the proper accounting procedures for long-term assets.
For your main discussion post, reflect on your learning throughout the course and answer the following questions:
• Of the above Course Learning Objectives, which has had the most and which has had the least impact on your learning?
Elaborate your response.
• How will you apply what you have learned in this class as a foundation for learning in other courses? Explain.
• Do the concepts and skills learned in this class be helpful to you in your career? Describe.
For your responses, comment on the similarities and the differences noted in your post as opposed to your classmates’
posts as far as the impact of the Course Learning Objectives on your learning. Also discuss with your peers your thoughts
concerning applying the course learning to future learning and in a career context.
Initial post due by Thursday, 11:59 pm CT. Responses to at least 2 other posts by Saturday, 11:59 pm CT.
Homework 8
You must submit your Homework 8 no later than 11:59 pm CT on Saturday.
Final Exam
You will complete a Final Exam this week The Final Exam is worth 220 points and will cover all of the material through all
eight weeks. The Final Exam will be located in CONNECT and will utilize algorithmic problems to give you individually
specific problems. In other words, while it may be the same problem, the numbers will differ between students.
You will have 2 hours to complete this multiple choice question exam. The exam must be submitted no later than 11:59
pm CT on Saturday.
 Course Policies
The policies set forth in the Policy Library are the current official versions of College policies and supersede and replace any
other existing or conflicting policies covering the same subject matter. For more information on policies applicable to students,
see Student Policies. For more information on policies applicable to the entire Columbia College community, see College-
Wide Policies.
Students are expected to read and abide by the College policies. Policies of particular interest to students include, but not limited
to the following:
Graduate Grading Policy
Undergraduate Grading Policy
Registration Policy and Procedures
Withdrawal Policy
Alcohol and Other Drugs Policy
Family Educational Rights and Privacy Act (FERPA)
Additional Policies:
Academic Integrity and Plagiarism
Academic integrity is a cumulative process that begins with the first college learning opportunity. Students are responsible for
knowing and abiding by the Academic Integrity Policy and Procedures and may not use ignorance of either as an excuse for
academic misconduct. Additionally, all required papers may be submitted for textual similarity review to Turnitin.com for the
detection of plagiarism. All submitted papers may be included in the Turnitin.com reference database for the purpose of detecting
plagiarism. This service is subject to the Terms and Conditions of Use posted on the Turnitin.com site.
Disability Resources
If you have a disability that requires an accommodation, please speak with the instructor and consult the Student Accessibility
Resources office. Student Accessibility Resources staff will determine appropriate accommodations and will work with your
instructor to make sure these are available to you. To find additional information, see our ADA and Section 504 Policy for
Students.
Notice of Non-Discrimination and Equal Opportunity:
The College has a process through which students, faculty, staff and community members who have experienced or witnessed
incidents of discrimination, harassment, or retaliation on the basis of protected status, can report their experiences to a College
official. For more information, see our Non-Discrimination and Equal Opportunity Policy and Complaint Resolution
Procedure.
Title IX and Sexual Misconduct
The College is committed to addressing the issues of discrimination, harassment and sexual misconduct in the educational and
workplace landscape and will continue to modify policies, procedures and prevention efforts as needed. For more information,
see the College’s Title IX and Sexual Misconduct Policy.
Course Policies and Procedures:
Attendance Policy
Attendance for a week is counted as having submitted any assigned activity for which points are earned. Attendance for the week
is based upon the date work is submitted. A class week is defined as the period of time between Monday and Sunday (except for
week 8, when the work and the course will end at 12:00 am Central Time on Saturday.) The course and system deadlines are
based on the Central Time Zone.
Students are directly responsible to instructors for class attendance and work missed during an absence for any cause. If
absences jeopardize progress in a course, the College reserves the right to drop or withdraw students from classes. For
additional information, see the Administrative Withdrawal for Non-Attendance heading in the Withdrawal Policy.
CougarMail
All students are provided a CougarMail account when they enroll in classes at Columbia College. You are responsible for
monitoring email from that account for important messages from the College and from your instructor.
Students should use email for private messages to the instructor and other students. The class discussions are for public
messages so the class members can each see what others have to say about any given topic and respond.
Late Assignment Policy
An online class requires regular participation and a commitment to your instructor and your classmates to regularly engage in the
reading, discussion and writing assignments. Although most of the online communication for this course is asynchronous, you
must be able to commit to the schedule of work for the class for the next eight weeks. You must keep up with the schedule of
reading and writing to successfully complete the class.
No late discussion posts will be accepted.
No late assignments will be accepted without the prior approval of the instructor. Acceptance of a late assignment is at the
discretion of the instructor.
Student Conduct
All Columbia College students, whether enrolled in a land-based or online course, are responsible for behaving in a manner
consistent with Columbia College's Student Conduct Code and Acceptable Computing Use Policy. Students violating these
policies or any other College policy will be referred to the office of Student Affairs and/or the office of Academic Affairs for possible
disciplinary action. The Student Code of Conduct, the Student Behavioral Misconduct Policy and Procedures, and the
Acceptable Computing Use Policy for students can be found in the Policy Library at ccis.edu/policies. The adjunct faculty
member maintains the right to manage a positive learning environment, and all students must adhere to the conventions of online
etiquette.
 Additional Resources
Orientation for New Students

This course is offered online, using course management software provided by Desire2Learn and Columbia College. The course
user guide provides details about taking an online course at Columbia College. You may also want to visit the course
demonstration to view a sample course before this one opens.
Technical Support
If you have problems accessing the course or posting your assignments, contact your instructor, the Columbia College
Technology Solutions Center, or the D2L Helpdesk for assistance. If you have technical problems with the VitalSource eText
reader, please contact VitalSource. Contact information is also available within the online course environment.
Columbia College Technology Solutions Center: CCHelpDesk@ccis.edu, 800-231-2391 ex. 4357
D2L Helpdesk: helpdesk@d2l.com, 877-325-7778
VitalSource: support@vitalsource.com, 1-855-200-4146
Online Tutoring
Smarthinking is a free online tutoring service available to all Columbia College students. Smarthinking provides real-time online
tutoring and homework help for Math, English, and Writing. Smarthinking also provides access to live tutorials in writing and math,
as well as a full range of study resources, including writing manuals, sample problems, and study skills manuals. You can
access the service from wherever you have a connection to the Internet. You are encouraged to take advantage of this free
service provided by the College.
Access Online Tutoring through the "Resources" menu in your course.

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ONLINE / SPRG2 / ACCT / 280

Effective: Late Spring 8-Week, 2019/2020

ACCT 280: Accounting I (Financial)

 Course Learning Outcomes

1. Describe the nature and purpose of financial accounting.

Total Points: 1000

Week 1: Introduction and Basic Financial Statements 

Orientation for New Students

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