This document provides information for a financial accounting course taught through Southwestern College Professional Studies. It outlines the instructor, class schedule, course description and materials, as well as policies regarding attendance, withdrawals, incompletes, and academic integrity. The course will focus on basic accounting principles, financial statements, ratio analysis, and using financial information for decision making. Students will complete assignments, homework, and research article abstracts that will be evaluated for a letter grade.

1. BSAD310
Financial Accounting Systems
Spring 2012 – PSC02
INSTRUCTOR NAME:Mohamed Elaoudiy
EMAIL:mohamed.elaoudiy@sckans.edu
PHONE:316.260.9316
E-OFFICE HOURS: Monday – Friday 6:00 pm – 9:00 pm CST
Saturday and Sunday 9:00 am – 4:00 pm CST
CLASS SCHEDULE: February 13, 2012 – March 25, 2012
Course Description:
Accounting and business organization, recording process, income determination, asset valuation, financial
statements, fund statements, ratio analysis, and use of financial accounting information for decision making.
Credit 3 hours
Instructional Materials and Supplies:
Libby, R., Libby, P. & Short, D. (2011).Financial Accounting.7th Edition,New York, NY: McGraw-Hill Irwin. Whil
e
learners can purchase texts anywhere, we highly encourage all learners to purchase their
textbooks through our Southwestern College Professional Studies Bookstore,MBS, which can be
accessed when you register for classes or at http://bookstore.mbsdirect.net/sckans.htm
SOUTHWESTERN COLLEGE MISSION STATEMENT: Southwestern College in Winfield,
Kansas is a learning community dedicated to intellectual growth and career preparation,
individual development and Christian values, lifetime learning and responsible citizenship, and
leadership through service in a world without boundaries.
RELATIONSHIP TO COLLEGE VISION/MISSION:
Studying the basic principles of financial accounting will assist learnersin developing critical
thinking skills that will help prepare them for a career in business finance operations.
PROFESSIONAL STUDIES ASSESSMENT OUTCOMES:
 Critical Thinking - The ability to analyze information to arrive at a reasoned judgment of
what to do or believe
Southwestern College Professional Studies 2011-2012 (Rev. 9/07/11)

2.  Ethical Reasoning - The conscious practice and accepted standards of fairness and
integrity in all endeavors
 Leadership - The ability to create and communicate a vision that inspires others to act or
achieve a desired goal
 Communication - The ability to communicate effectively using reading, writing, listening,
behavior, media, quantitative data, and technology
 Career Preparation - The cultivation of knowledge, attitude, creative skills, to excel in
life's chosen work‖
ATTENDANCE POLICY:
For on-ground classes: Students are expected to attend all classes for the full length of the class period.
One or more absences per Professional Studies course may result in a lower grade. Students who are
absent are accountable for missed material and are responsible for arranging make-up work. More than
two absences per class in one six week period are considered unacceptable and may result in a lower
grade for the course. Tardiesmay be counted as absences at the discretion of the instructor
For online classes: Regular, systematic, weekly participation is required by all online students. More than
two weeks of nonparticipation in one six week period are considered unacceptable and may result in a
lower grade for the course.
OFFICIAL WITHDRAWAL FROM CLASSES: Students may withdraw from a course at any time no
later than one week before the course end date and receive a grade of WD. This grade does not
influence the grade point average. Withdrawal requests must be submitted in writing. An online
drop/withdrawal form is also available athttp://w3.sckans.edu/ps/withdraw/. Notifying your instructor is
appreciated, but learners must contact the institution directly for all withdraw requests to ensure accuracy
of charges.
INCOMPLETES:A student may request a temporary grade of incomplete when the work of the student
has been generally satisfactory but for reasons beyond the student’s control it has not been possible to
complete certain assignments made by the instructor. A minimum of fifty percent of the course work must
be completed before an incomplete can be granted. If the instructor agrees to the student’s request, the
student and instructor must jointly complete a form describing the work remaining in the course and a
plan for its completion. The form will then be submitted to the Director of Academic Affairs for approval. If
the incomplete is acceptable the form will be filed with the registrar.
If an incomplete is given, students will work with the instructor to set a reasonable deadline. A deadline of
no more than 30 days is strongly suggested. Under extreme conditions, depending on the individual
circumstances, students can request an extension of their incomplete to no more than 90 days from the
originalcourse end date. A grade of F will automatically be entered as a final grade if the remaining work
is not completed by the deadline.
Incompletes must be requested by the studentbefore the end of the scheduled class, and are
awarded at the discretion of the instructor. To qualify for an incomplete, you must have made
satisfactory progress in at least 50% of the class requirements, and have encountered
extraordinary circumstances which prevent you from completing the class by the scheduled
ending date.
THE WRITING LAB
The Writing Lab Blackboard classroom is designed to help all Professional Studies students improve their
writing skills—from basic grammar mechanics to principles of composition to research skills and APA
formatting guidelines. You may access the Writing Lab on your welcome page in Blackboard after
signing in at http://sc.blackboard.com/. You can learn how the Writing Lab will be beneficial to you by
Southwestern College Professional Studies 2011-2012 (Rev. 9/07/11)

3. reviewing the ―How to Use the Lab‖ and ―Course Modules‖ buttons. If you have specific questions or
concerns, please contact marie.greene@sckans.edu (include Writing Lab in the subject line).
SOUTHWESTERN COLLEGE DEETSLIBRARY INFORMATION:
To use the library's databases from off-campus, you will need to go to the library's website at
http://www.sckans.edu/library/libraryinfo_offcampus.html or surf from the college's home page
Since you have to log into the proxy server in order to use many of the library's databases and other
electronic resources, you will need to know your SC ID number. If you want to use a resource that is in
the public domain (that doesn't require proxy server authentication) such as the American Religion Data
Archive or the Internet Guide to Engineering, Mathematics, and Computing, you do not need to log in to
the proxy server. For assistance with any questions or problems about accessing electronic resources,
please contact:
Southwestern CollegeDeets Library
Library phone: 1-866-734-1275
Email: library@sckans.edu
SYSTEM REQUIREMENTS
Microsoft Office 2003 or above. Other office suites, such as OpenOffice.org, may be used if
compatible with Microsoft Office 2003 and above.
A certified or compatible operating system and browser configuration with Blackboard Version 9.1.
Windows Client Configurations
Internet Explorer 8 Internet Explorer 7 Firefox 3.6 Firefox 3.5
Windows XP (32-bit) Compatible Compatible Compatible Compatible
Windows Vista (32-bit) Certified Compatible Certified Compatible
Windows Vista (64-bit) Compatible Compatible Compatible Compatible
Windows 7 (32-bit) Certified Unsupported Certified Compatible
Windows 7 (64-bit) Compatible Unsupported Compatible Compatible
KEY:
fully tested and
Certified =
supported
partially tested but
Compatible =
should function properly
either impossible or not
Unsupported =
tested
Mac OSX Client Configurations
Safari 4.0 Safari 3.2 Firefox 3.6 Firefox 3.5
Mac OSX 10.5 "Leopard" Certified Compatible Certified Compatible
Mac OSX 10.6 "Snow Leopard" Certified Unsupported Certified Compatible
JAVA
Java 6 Runtime Environment Standard Edition Required - version 1.6.0_13 (also known as JRE 6 or Java SE 6) is the
only supported JRE, though higher JRE 6 updates may work.
You may need to remove previous versions (such as Java 5 or Java 4) prior to installing Java 6.
The download site for Java 6 Runtime Environment Standard Edition Update 13 for Windows is located at
http://java.sun.com/products/archive/j2se/6u13/index.html. The download site for the newest version is located at
http://java.sun.com/javase/downloads/index.jsp. Look for the section labeled "Java SE Runtime Environment (JRE)".
Southwestern College Professional Studies 2011-2012 (Rev. 9/07/11)

4.  Adobe Acrobat Reader is also needed for opening PDF’s.
Note:Technical difficulties with your system do not preclude you from submitting assignments. It is your
responsibility to use an alternative means (fax, e-mail, snail mail) to submit your assignments on time. If
the institution’s server is to be down for an extended length of time for maintenance, you will be notified.
If you have system requirement questions, contactMarilyn.clements@sckans.edu
ACADEMIC INTEGRITY POLICY
Southwestern College assumes the academic integrity of its learners. In cases where academic integrity
is in question, the academic integrity definitions are as follows:
Academic dishonesty is any act of cheating, fabrication, plagiarism, abuse of resources, forgery of
academic documents, dissimulation, sabotage, and any act of aiding and abetting academic dishonesty.
1. Cheating is using or attempting to use unauthorized materials, information or study aids in any
academic exercise. Examples: copying homework, copying someone else’s test, using an
unauthorized ―cheat sheet,‖ etc.
2. Fabrication is the falsification or invention of any information or citation in any academic exercise.
Examples: making up a source, giving an incorrect citation, misquoting a source, etc.
3. Plagiarism is the representation of the words and ideas of another as one’s own in any academic
exercise. Plagiarism includes failing to give a citation for using work from another person or
source. Modifications to phrasings do not reduce the requirement for giving a citation. This also
applies to information obtained electronically, such as from the Internet.
4. Dissimulation is the disguising or altering of one’s own actions as to deceive another about the
real nature of one’s actions concerning an academic exercise. Examples: fabricating excuses for
such things as missing classes, postponing tests, handing in late papers; turning in a paper for
one class that was originally written for another class (when original work is requested), etc.
5. Abuse of resources is the damaging of any resource material or inappropriately limiting access to
resource material, which is necessary for academic work. Examples: hiding library materials,
removing non-circulating material from the library, hiding or stealing another person’s textbook,
notes or software, failure to return library materials when requested by the library, etc.
6. Forgery of academic documents is the unauthorized changing or construction of any academic
document. Examples: changing transcripts, changing grade books, changing grades on papers
which have been returned, forging signatures, etc.
7. Sabotage is the damaging or impeding of the academic work of another student. Examples:
ruining another student’s lab work, destroying another student’s term paper, etc.
8. Aiding and abetting academic dishonesty is knowingly facilitating any act defined in 1-7.
Examples of Academic Integrity violations also include completion of an application for any Southwestern
academic program which omits or falsifies any requested information. Such violations can result in the
revocation of the application, even if approval was previously granted on the basis of fabricated
information.
POLICIES FOR DEALING WITH ACADEMIC DISHONESTY
The instructor shall determine if the infraction is intentional or unintentional. Violations of
the academic integrity policy will result on the first offense with:
1. A reprimand (written or oral) for unintentional violations, and
2. A zero for the assignment (paper, exam or project) for intentional or flagrant violations.
Unintentional infractions may be reported to the Director of Academic Affairs at the discretion of the
faculty member. All infractions deemed by the faculty member to be intentional must be reported in
Southwestern College Professional Studies 2011-2012 (Rev. 9/07/11)

5. writing to the Director of Academic Affairs; the student will also be notified. The Director of Academic
Affairs shall keep a record of reported infractions and sanctions.
Any subsequent intentional violation of the policy by that student during his/her academic career at
Southwestern will result in a disciplinary hearing before the academic affairs committee and possible
suspension from the institution. Any student so suspended has a right to an appeal. If a student wishes
to appeal, the request should be made in writing, and must be received in the academic Director’s office
by the date determined by the Director in consultation with the academic affairs committee.
Any violation of the policy not under the supervision of a faculty member will be handled by
recommendation of the academic Director to the academic affairs committee.
Adapted and used by permission from Tabor College.
APA Citation
Southwestern College Professional Studies, utilizes the guidelines prescribed by the American
Psychological Association (APA), sixth edition (2009) for formatting manuscripts and documenting
various kinds of sources when submitting written work. Templates are provided in the Writing Lab.
SafeAssign®
This instructor may use SafeAssign®, which is a system that allows for checking the originality of
writing and proper APA citing. Your assignments may be run through this software.
EVALUATION:
97% - 100% = A+ 77% - 79% = C+
94% - 96% = A 74% - 76% = C
90% - 93% = A- 70% - 73% = C-
87% - 89% = B+ 67% - 69% = D+
84% - 86% = B 64% - 66% = D
80% - 83% = B- 60% - 63% = D-
Southwestern College Professional Studies 2011-2012 (Rev. 9/07/11)

6. PROGRAM OUTCOMES:
Success in the managerial arena is leveraged not only by mastery of business disciplines, but also by demonstration of
leadership in a complex business environment. The broad-based curriculum in business administration will provide learners with
practical, marketable skills to help them in the job market, while building a solid theoretical foundation for possible graduate
studies.
1. The learner demonstrates that s/he has gained depth and breadth of key business concepts, theories, and practices in
business administration management.
2. Learners demonstrate the skills necessary for competency in finance, accounting, and marketing applicable to
preparation for a career in business administration.
3. The learner will demonstrate the ability to apply critical thinking to the completion of projects and case studies
associated with the business administration field.
4. The learner can demonstrate an understanding of how to effectively lead people and processes in the business
administration field.
5. The learner can demonstrate the ability to craft documents which showcase their understanding of the use of
technological tools.
6. The learner can demonstrate an understanding and appreciation of ethical reasoning in organizations.
7. The learner can demonstrate the use of effective written communication skills.
COURSE OUTCOMES:
This course is designed to prepare learners to function in today’s complex business environment by interpreting
and analyzingfinancial information. Upon completion of this course, the learner should be able to:
Define the Structure and Functions of the Financial Statements
Identify Sources of Cash Streams
Analyze Financial Information
Identify tools & methodology used in making business decisions
INSTRUCTIONAL METHODOLOGIES:
Assigned readings from the text, outside reading assignments, and active participation in the discussion boards.
Participation in the course will be in a learner/learner format, with the instructor facilitating.
Southwestern College Professional Studies 2011-2012 (Rev. 9/07/11)

7. COURSE REQUIREMENTS:
Requirements Point Value:
Writing Assignment – One (1)–DUE WEEK 5 100 points
Prepare a paper on the financial accounting topic of your choice (approved by the instructor),
and incorporating at least three published sources other than the course text. (Wikipedia and
findarticles.com are not acceptable as published sources.) Learners are strongly encouraged to
use professional journals for purposes of this paper. This paper must be prepared following APA
format, 5th Edition. Papers not submitted at the assigned time will result in a 20% penalty; NO
exceptions. Look in the Course Resources Tab for assistance with APA formatting. Due by
11:59 pm CST of the current week.
Homework – Six (6) - exercises and problems as assigned to be submitted by Sunday at 11:59 50 points each
PM CT. See late assignment policy in the Course Information
300 points total
Abstracts – Four (4) - Research article of interest relating to financial statements, financial 25 points each
analysis, profitability, or budgeting and write a brief summary. Abstract should comply with APA
100 points total
format and not exceed 120 words. The article can be either print or online; include appropriate
link (or URL) or copy of article. Detailed instructions, samples, & examples of APA abstracts are
available in Course Documents on Blackboard.Due by 11:59 pm CST of the current week.
Discussion Board – Six (6) - Each week there is a discussion question in which you are 20 points each
responsible for an original post of at least 200 words, and 2 substantial replies, 100 words each.
150 points total
Your original post is due no later than Friday of the current week at 11:59 pm CST and your
replies are due no later than 11:59 pm CST on Sunday of the current week.
Quizzes – Five (5) Required - Quizzes will cover material presented in the textbook.Due by 50 points each
11:59 pm CST of the current week 250 points total
Total Points 900 Points
Southwestern College Professional Studies 2011-2012 (Rev. 9/07/11)

8. WEEK-BY-WEEK GUIDE AND DUE DATES
Week Reading Assignments Writing Assignment Quizzes Helpful Hints:
Chapter 1: Exercises E1-1, E1-2, E1-3 Abstract 1
1 Financial (pgs.30& 31) Research your
Statements & Submit your topic via topic early in the
Business Exercises E2-3 (pg. 83), E2-5 the Topic Approval week so you can
Decisions (pg. 84), E2-13 (pg. 86), & E2- Dropbox Link in the submit it for
Chapter 2: 14 (pg. 87) Week 1 Button instructor
Investing and approval
Financing Discussion Question – Week 1
Decisions and
the Balance
Sheet
Chapter 3: Abstract 2 Quiz 1
2 Operating Exercises E3-1 (pg. 140), E3-3 Covering Begin research
Decisions and (pg. 141), E3-4 (pg.142) Chapters for the topic
the Income 1&2 approved by your
Statement Exercise E4-1 (pg. 199), instructor per the
Chapter 4: Exercise E4-18 (pg. 208), & Writing
Adjustments, Problem P4-1 (pg. 209) Assignment
Financial Guidelines listed
Statements, Discussion Question – Week 2 above in
and the Requirements
Quality of
Earnings
Chapter 6: Exercises M6-2 & M6-3, (pg Quiz 2
3 Reporting and 308), Covering You should have
Interpreting M6-4 & M6-8 (pg. 309) Chapters an outline and be
Sales E6-7 (pg. 312) 3&4 writing the bulk of
Revenue, E6-21 & E6-23 (pg. 316) your research
Receivables, paper this week
and Cash M7-3, M7-4, M7-5, & M7-6 (pg. when a writing
Chapter 7: 365) assignment is not
Reporting and E7-8 (pg. 368) due
Interpreting E7-13 (pg. 370)
Cost of Goods
Sold and Discussion Question – Week 3
Inventory
Chapter 8: Exercise M8-3 (pg. 424), & M8- Abstract 3 Quiz 3
4 Reporting and 4 (pg. 425) Covering You should finish
Interpreting E8-3 (pg. 426), E8-5 & E8-7 Chapters your rough draft
Property, (pg. 427) 6&7 and begin
Plant, and finalizing your
Equipment: final draft
Natural M9-4 & M9-5 (pg. 487)
Resources E9-2 (pg. 488), E9-7 (pg. 490)
and and P9-1 (pg. 494) & P9-4 (pg.
Intangibles 495)
Chapter 9:
Reporting and Discussion Question – Week 4
Interpreting
Liabilities
Chapter 11: M11-1, M11-2 (pg. 576) Writing Assignment Quiz 4
5 Reporting and E11-1 (pg. 577) Final Draft Covering
Interpreting E11-5 (pg. 578)& E11-8 (pg. Chapters
Owners’ 579) 8&9
Equity CP11-1 (pg. 592)
Discussion Question – Week 5
Southwestern College Professional Studies 2011-2012 (Rev. 9/07/11)

9. Chapter 14: M14-1, M14-2, & m14-3 (pg. Abstract 4 Quiz 5
6 Analyzing 720) Covering
Financial E14-1 (pg. 721), E14-3 (pg. Chapters
Statements 722), 11 & 14
E14-5 (pg. 723), E14-13 (pg.
725) & E14-15 (pg. 726)
ORIGINAL DISCUSSION POSTS ARE DUE ON FRIDAY AT 11:59 PM CST
ALL OTHER ASSIGNMENTS AND REPLIES ARE DUE ON SUNDAY AT 11:59 PM CST
SENIOR CAPSTONE AND GRADUATE PROJECTS:
The majority of the programs offered by Southwestern College Professional Studies conclude
with a Senior Capstone or Graduate Project. During the Capstone or Project course students
will be required to retrieve papers, assignments and projects that they created during their entire
program of study. For this reason it is imperative that students design a method of storing
program course work for use during their final class at Southwestern College Professional
Studies.
Please be sure to fill out the course evaluation at the conclusion of the session. The
electronic link will be sent to you in the last week of your session.
Southwestern College Professional Studies 2011-2012 (Rev. 9/07/11)