Course Syllabus

ACC101-2 Financial Accounting

 

Syllabus

Fall 2026

Course Information

 

Class Days/Times: TR 4-5:15pm MGK Rm3

Credit Hours:  3Cr. Hr.

Mode of Delivery: In Person and Zoom

 

Instructor Information

 

Name: Neal Wade

Phone/Voice Mail:  520-429-1517

E-mail:  nwade@tocc.edu      

Office location:  #120 Ha Mascamdan Ha-Ki

Office hours: M, T, W, R 1-2:15.  Or by Appointment; M&W are in person and Zoom, T & R are Zoom only

 

Course Description

 

Introduces accounting as a service activity, analytical discipline, and information system. Includes quantitative information to make decisions, identification of events that characterize economic activity, and the collection and communication of economic activity. Also includes recording accounting data, internal control of assets, measurement and reporting of liabilities and owner’s equity.

 

 

Course Learning Outcomes

 

  • Understand that accounting is the language of business, and the significance of accounting systems in generating reliable accounting information.
  • Understand the nature and general purpose of financial statements and their relationship to one another.
  • Identify the steps in the accounting cycle and the role of accounting records in an organization.
  • Describe and use the accounting model, the measurement process involved, the data classifications, and the terminology of accounting.
  • Describe the operating cycle of a merchandising company.
  • Define financial assets and explain their valuation in the balance sheet.
  • Understand the use of and difference between a perpetual and periodic inventory system and the need to take physical inventories.

 

 

Course Structure

 

[Briefly describe, course delivery (Flex, online, or virtual), course organization, learning activities, i.e. Lecture, discussions, research papers etc. Example: “This course is based on a Flip classroom model where you are expected to read the material and come to class ready to discuss it and ask questions.”]

 

Course Learning Materials and Textbook Information

 

 

You will need for the course:

  • A basic calculator is required to complete assignments and quizzes.
  • A spreadsheet app such as MS Excel or Google Sheets

Recommended: Using a personal desktop or laptop computer.

Textbook: Principles of Accounting, Volume 1: Financial Accounting (textbook is offered through the course modules)

Textbook is located online: https://openstax.org/details/books/principles-financial-accounting

 

Courses Outline and Schedule of Activities

 

[Weekly structure, reading assignments, class projects, due date, exams, etc.

details regarding assignments, exams, projects with due dates, and any instructions for work.

Make sure to post all the weekly activities for the semester. This is an example from Dr. Burke’s Liquid Syllabus presentation; yours can be less detailed but it must be broken at least by week]:

 

Week

Chapters

Activities

 

1

Syllabus review and quiz

 

2

1

Financial statements

Quiz

3

2

 Accounting equation

Worksheet

4

3

Journals& Ledgers

Worksheet

5

4 & 5

Adjustments & closing

Worksheet

6

6

Mid term exam

exam

7

7

Merchandising

Worksheet

8

8

Controls

Quiz

9

9

acct receivables

Worksheet

10

10

Inventory

Worksheet

11

11

Assets & Depreciation

Quiz

12

12 & 13

Liabilities

Worksheet

13

16

Cash Flows

worksheet

14

 All-

Project

 

15

 

Project

 

16

7-16

Final Exam

Exam

 

 

Grading Scheme:

 

90 and above is an A                    

80 - 89 is a B

70 - 79 is a C

60 - 69 is a D

Under 60 is Failing

 

Your grade will be determined by the following:

 

 

Quizzes

60

7%

Worksheets

250

29%

Exam

200

24%

Project

200

24%

Attendance

150

18%

 Total

860

101%

 

 

Himdag Cultural Component 

 

[Include description from course form approved by the Himdag Committee. (Refer to Dean, Area Chair, or Lead Faculty for guidance if needed)]. Some examples from other courses are:

  • Business: Students are encouraged to explore and apply the Himdag in their professional lives.  The application of the T-So:son is a necessary requirement to be a successful supervisor and manager.

 

Policies and Expectations (keep only the policy you are using)

 

Attendance Policy (Re: face-to-face, synchronous-virtual, or Flex courses)

  • As a college student, your instructors expect the following from you:
    • Log into your Canvas shell and do the first activity during the first week of classes. Failure to do so may result in you being withdrawn from the course.
    • Arrive to class on time and be prepared to participate in each class period.
    • Be physically and mentally present. Four unexcused absences may result in a withdrawal.
    • Immediately notify the instructor if you will be absent from class for religious observances and practices, for illness, for school or work-related travel or for personal or family emergency.
    • Be prepared to provide evidence to justify your absences.

 

  • Be mentally present. Because this is an asynchronous class, your attendance is represented by the assignments submitted on time. Four unexcused absences (or four missed assignments) may result in a withdrawal.
  • Immediately notify the instructor if you will be unable to log into the course for religious observances and practices, for illness, for school or work-related travel or for personal or family emergency.
  • Be prepared to provide evidence to justify your absences.

 

Cell Phone Use:

No cell phone use is allowed during class. Use of cell phones during class, unless permitted by your instructor, is a violation of the T-So:son. Also,

it is prohibited to attend a Zoom class using a cell phone while driving.

 Please park your car by the side of the road so you can attend class.

 

Make-up policy:

Assignments received after the due date will receive a 10% penalty per day late.

No assignments will be accepted after the assignment is closed.

 

Academic Integrity:

Academic integrity refers to honest and ethical conduct in all aspects of academic life. The primary attributes of academic integrity are honesty, trustworthiness, fairness, and responsibility. Some violations to the Academic Integrity policy are:

  • Plagiarism (copying and pasting from the web or from previous work created for a different course)
  • Cheating (copying or presenting work as yours when you did not create it)
  • Use of Artificial Intelligence (AI), if prohibited by the faculty, and/or without disclosure of its use.
  • That you work in groups or pairs, it does not mean that all of you will have exactly the same work.
  • Falsification or fabrication of results or records.
  • Allowing others to use and submit your work as theirs

 

All forms of academic deceit constitute academic misconduct that may result in serious disciplinary consequences. All students and faculty members are responsible for reporting suspected instances of academic misconduct.  Find the complete Academic Integrity Policy in the Academic Catalog.

 

Course Feedback:

All assignments will be graded and returned to you promptly, typically within a week after the assignment is closed.  E-mail and phone messages will be returned within two days.  You or the instructor may request a conference at any time during the semester. You can agree to meet with your instructor during established Office Hours.

 

Incomplete Policy

Incomplete (I) grades are not awarded automatically. You must request an "I" from the instructor. The instructor can award an Incomplete only if all three of the following conditions are met:

  1. You are in compliance with the attendance policy (you have attended class regularly).
  2. You had unavoidable circumstance that prohibited you from completing the course (life happened).
  3. You have completed over 75% of the course requirements with at least a “C” grade.

 

Incompletes are not a substitute for incomplete work due to frequent absences or poor academic performance. You and the instructor will complete an Incomplete Contract stating what is missing for you to complete. You and the instructor will sign the contract. If the work stated in the contract is not completed by the end of the ninth week of the following semester, the grade will be automatically changed to an F.

 

What happens if I cannot continue in the enrolled class?

If you cannot continue in the enrolled class, or if you feel that you need more preparation to take this class, you can withdraw from the class. The fact that you stop attending class does not mean that you withdrew from the class. There are several ways to withdraw at different times of the semester with different consequences:

  1. Withdrawals within First Two Weeks of Semester. If you do not want the course to show in your transcript, you need to withdraw before the Drop/Full Refund deadline of the semester (refer to the Academic Calendar). Your instructor can also withdraw you during this time for the following reasons: you have not logged into Canvas; you have not submitted any work; and/or you have not attended class (for virtual and/or in-person classes). Refer to the Academic Catalog for the entire policy. Immediately contact your advisor if you believe you have been unjustly withdrawn from a class!

  2. Withdrawal during the Semester up to the Withdrawal Deadline. TOCC Attendance Policy states that “Four unexcused absences may result in a withdrawal…” If you or your instructor withdraw you from the class the day after the Drop/Full Refund Deadline, the course will show a W in your transcripts. The last day to withdraw from the semester is at the Withdrawal Deadline (consult the Academic Calendar). Remember that the result of this withdrawal is a W in your transcript. Faculty may withdraw you from a course due to:
    1. Lack of active participation in the enrolled class.
    2. Missing four (4) consecutive course due dates for learning activities, participation, assignments, quizzes, exams, etc. (for online asynchronous classes)
    3. Being absent from the class four times (synchronous and in-person classes)
    4. If you need to stop attending a course, you must withdraw from the course. Failure to withdraw from the course will result in a failing grade (F).

 

Student Withdrawal Policy “W”

If you would rather withdraw without telling your instructor, you can do it yourself by contacting Admissions and completing a Registration Transaction Form (RTF). You may withdraw from class at any time during the first two-thirds of the semester without instructor permission and without incurring any grade penalty, although a withdrawal may have Financial Aid consequences. Consult the Academic Catalog for more information.  Please be sure to withdraw yourself by November 2 2026 if you do not expect to complete the class, otherwise you may receive an "F" letter grade for the course. For more information on the student withdrawal process, email admissions@tocc.edu.

 

Equal Access Statement/Disability Accommodations

Tohono O’odham Community College seeks to provide reasonable accommodations for qualified individuals with disabilities. The College will comply with all applicable regulations, and guidelines with respect to providing reasonable accommodations as required to ensure an equal educational opportunity. The process to receive accommodations is:

  1. You self-identify as a student with a disability by contacting the Disability Resource Office.
  2. Provide supporting documentation of your disability
  3. You can receive accommodations only if you are approved for services through the Disability Resources Office (DRO).
  4. It is your responsibility to make known to the Counselor or Disability Resource Coordinator your specific needs within the context of each class in order to receive appropriate accommodations.
  5. You will work with the Counselor to develop an accommodation plan specifically designed to meet your needs and requirements. Please note that the instructor is obligated to provide accommodations only when receiving notification from the DRO.

 

For more information or to request academic accommodations, please contact: Anthony Osborn, TOCC Disabilities Resource Coordinator, aosborn@tocc.edu for additional information and assistance.

 

Title IX   

Tohono O'odham Community College encourages each student to have the knowledge and skills to be an active bystander who intervenes when anyone is observed or being harassed or endangered by sexual violence.  Sexual discrimination and sexual violence can undermine students’ academic success and quality of life on campus and beyond. We encourage students who have experienced or witnessed any form of sexual misconduct to talk about their experience and seek the support they need.

 

Confidential support and academic advocacy can be found with: Student Services Title IX Coordinator located in I-We:mta Ki:.  

 

Conduct: Bias, Bullying, Discrimination and Harassment

Tohono O’odham Community College faculty and staff are dedicated to creating a safe and supportive campus environment as a core value.  Harassment based on age, class, color, culture, disability and ability, ethnicity, gender, gender identity and expression, immigration status, marital status, political ideology, race, religion/spirituality, sex, sexual orientation, and tribal sovereign status will not be tolerated.

 

AI Policy (select only the policy that you will use and delete the rest of the statements)

 

Prohibitive statement/philosophy/policy

 

  • This course has a generative AI policy because I believe in the value of your active participation in the learning process. By prohibiting the use of generative AI, I aim to ensure that you fully immerse yourself in critical thinking, research, and original content creation.

 

  • It is important to understand that generative AIs, while powerful, is often susceptible to inaccuracies and bias in the information it produces. AI systems can generate content that is factually incorrect or lacks context. As a result, I want you to avoid relying on AI-generated content, and instead, engage with the course material by presenting your original ideas and insights.

 

  • If there is a concern about a student’s use of AI in this course, I will conduct a thorough investigation to understand the situation. Adhering to the course policies regarding AI is crucial to maintain fairness and equality for everyone in the learning environment.

 

Flexible statement/philosophy/policy

 

  • Generative AI can play a supportive role in the learning process. While it is not a requirement, I recognize that AI can serve as a useful tool to support your learning experience. The goal is to encourage you to explore various learning aids, including generative AI powered tools, while still maintaining academic integrity. Remember to give credit where Additionally, exercise critical thinking to identify and address any inaccuracies that might arise.

  • It is essential for students to be open and honest about their use of AI in assignments. My goal is to help students understand the importance of academic integrity and the responsible use of AI. Adhering to the course policies regarding AI is crucial to maintain fairness and equality for everyone in the learning environment.

 

Required statement/philosophy/policy

  • For assignments where generative AI use is required, it is imperative to disclose the use of AI throughout your work. Clearly indicate which parts of the assignment were generated with the help of AI tools. Proper disclosure showcases your transparency and demonstrates your proficiency in using AI to augment your work. This practice also aligns with professional standards in an AI-driven world. Always remember to provide accurate citations for the AI-generated content to avoid any potential issues with plagiarism. In your disclosure, you must also provide the link to your AI sessions with the chatbot.

  • As the use of AI is a required skill in this class, any misuse or lack of transparency is taken seriously. The priority is to uphold academic integrity and ensure that all students have a fair and equal opportunity to develop their AI-related skills.

  • As generative AI is a required skill in this course, it’s essential to recognize that AI outputs may not always be perfect. When using AI-generated content, think critically and apply fact-checking techniques to ensure accuracy. You must be aware of potential errors or biases in the AI outputs and take steps to verify information from reliable sources. As you advance your skills in using generative AI, consider regular auditing to ensure its performance meets your academic needs and standards.

 

How students disclose the use of generative AI:

            ‘Generative AI Disclosure’; - Make sure to link the chat history

 

  • Generative AI Disclosure: This assignment was supported by the use of the AI platform,

ChatGPT. Specifically, I used GPT 3.5 to assist in the title creation (link here), although the

final title was modified slightly. I also used ChatGPT to give me grammar feedback (link

here). I implemented the chatbot’s recommendations.

 

How to Reference AI using APA format:

 

Reference

 

OpenAI. (2023). ChatGPT (July 30 version) [Large language model].

https://chat.openai.com/chat

Parenthetical Citation: (OpenAI, 2023)

*This citation includes the name of the organization (OpenAI), the year of publication (2023), the specific name of the model (ChatGPT), the version date (July 30), and the type of model in square brackets (Large language model). Additionally, the citation provides the URL where the model can be accessed.

 

Example of an AI Disclosure:

Claude.AI & ChatGPT

AI disclosure: This guide was written with the help of Claude.AI and ChatGPT AI, generative AI platforms. Claude was used to generate an idea to this generative AI policy outline, and the human author edited and modified the provided outline. ChatGPT was used to edit the policy outline. Claude provided the first draft of the example policy language, which was reviewed and edited by the human author

 

 

 

 

Classroom Behavior

  • Visitors may be only allowed at class sessions or on field trips with instructor approval, visitor’s safety and behavior are the responsibly of the student.
  • Possession of drugs, alcohol or firearms on college property is illegal.
  • Food and beverages are allowed in classrooms at discretion of the instructor.
  • Cellphones should be turned off during class, unless the instructor is allowing students to use their tools (calculator, internet access).
  • Students creating disturbances that interfere with the conduct of the class or the learning of others will be asked to leave.
  • Student behavior is also detailed in student handbook under Student Code of Conduct Violations