AC230:
An introduction to the fundamentals of accounting theory, accrual accounting, and financial reporting. Includes the study of the accounting for cash, receivables, payables, inventories, plant assets, long-term liabilities, and stockholders' equity for service and merchandising firms.
Meeting Times, Location, & Course Delivery Details
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Textbook
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Tentative Schedule
Subject to change during the semester. Adequate notice of changes will be given.
The grading scale will be as follows:
Instructor Course Policies
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Institutional and Program-Level Policies
All exams will follow the Final Exam Schedule. Students scheduled to take three or more final examinations on one day may request to arrange their examination schedule, so no more than two exams occur on one day.
Requests for early or late exams are considered only under extreme circumstances. Prior to the exam period, the student must file a written request on the Early/Late Exam Form available in the Student One Stop Center, Academic Records, and on the WC portal. The form must be signed by the Instructor and the Academic Dean, approving the alternate exam time. This process must be completed prior to the scheduled exam period.
Out-of-class Work Expectation A minimum of 2 hours of out-of-class student work is expected for each hour of in-class time for traditional face-to-face courses. For online and hybrid courses, the combination of face-to-face time and out-of-class work should be equal to 3 hours per credit hour per week. |
Instructional Course Delivery |
Academic Integrity Policy The use of generative AI is prohibited except where expressly allowed in assignment instructions. |
Academic Misconduct - Examples [10/24]
ACADEMIC CODE OF CONDUCT
This policy is directly related to the first Testimony, which is part of the Student Code of Conduct. “I will practice personal and academic integrity.” The initial responsibility for dealing with academic misconduct lies with the individual faculty member in whose classroom or course of study the offense occurs. The responsibility includes determination of the consequences for the offense. The goal is for faculty to confront cheating and plagiarism, to teach ethical behavior, and to provide an appropriate consequence based on the nature of the incident. Faculty are encouraged to explicitly address academic misconduct and its consequences in the course syllabus.
EXAMPLES OF ACADEMIC MISCONDUCT
A. Examination offenses include, but are not limited to, the following:
1.Taking unauthorized materials into or out of the examination room.
2.Leaving the examination room without authorization before completing an examination.
3.Talking in the examination room without authorization.
4.Discussing the examination outside the examination room during the course of the examination.
5.Attempting to observe the work of another student.
6.Taking an examination for another person or permitting someone else to do so.
7.Collaborating improperly by discussion, joint research, or joint effort in any way expressly prohibited by the instructor. This includes using a cell phone or other device to access information from another source or another student.
8.Improper knowledge of contents of an examination - No student shall knowingly acquire unauthorized knowledge of an examination or any part of an examination, or solicit, offer, or give information about any part of an examination.
B. Student work offenses include, but are not limited to, the following, which are expressly prohibited in the absence of prior written approval of the instructor or instructors involved:
1.Resubmission of work - Submitting work which has been previously submitted for credit.
2. Plagiarism - Submitting work done wholly or partly by another, including the unattributed copying of all or parts of a published work or internet document. Using generative Artificial Intelligence (AI) sources to produce work (when not expressly permitted) is also a form of plagiarism. Some instances of plagiarism are the result of ignorance rather than dishonesty. When plagiarism is encountered, the instructor should be sure that the student knows proper procedures for attributing content.
3.Prohibited sources - Consulting material or persons contrary to the directions of the instructor.
4.Improper collaboration - Engaging in any discussion, joint research, or joint effort of any kind expressly prohibited by the instructor.
5.Deception - Misrepresenting the authenticity of sources, citations, or principles in any written work.
6. Sharing work – Students who share their work with others are responsible for how that work is used. For example, if a student shares a paper with another student to help him or her understand an assignment, and that student submits the work as their own, the author of the paper shares responsibility for the plagiarism committed by the other student.
D. Other misconduct - Engaging in any other improper conduct as specified by the instructor.
E. Lying – deliberately providing false information relevant to academic matters, such as misrepresenting the inability to take an examination because of illness.
F. Disruptive or disrespectful classroom behavior – causing a disturbance in the classroom, interrupting instruction, speaking rudely or threatening students or faculty.
Class Attendance Policy |
ADA (Americans with Disabilities Act)
Students with Disabilities
In accordance with ADA (Americans with Disabilities Act Amendments Act of 2008 (ADA), Section 504 of the Rehabilitation Act of 1973), Wilmington College provides access through reasonable accommodations to students with documented physical and psychological disabilities.
Students who wish to access Services need to meet with the Director of Accessibility and Disability Services and provide verification of their disability. To register with Accessibility and Disability Services, students submit an Application for Services. In addition, the student must provide the Disability Verification form accompanied by current disability documentation from a licensed professional. For more information, contact the Director of Accessibility and Disability Services at accessibility@wilmington.edu or 937.481.2444, 114 Robinson Communcation Center.