Instructor: Dr. Sue VanBoven, CPA
Office: J 113
Office Phone: (602) 787-6728
Office Hours:  Tues, Thurs.  8:00 am - 9: 00 am
                                         10:30 am -12:00 pm



Textbook:   Principles of Financial Accounting, Weygandt, Kieso, and Kimmel, 7th Edition,  with Working Papers  by same author or excel templates


Accounting Principles I introduces the accounting cycle and the preparation of financial reports, as well as other accounting concepts as they pertain to a business.


To learn how to use and interpret accounting information and gain a general understanding of financial reports and to learn how to prepare financial reports and to provide an accounting foundation with a focus on sole proprietorship business organization. Students will also be exposed to the Internet and be able to complete some basic research using the World Wide Web

The student will be able to:

1. Apply some generally accepted accounting principles

2. Record basic business transactions in journals, using debits and credits

3. Prepare a simplified income statement and balance sheet

4. Prepare an eight-column work sheet and make adjusting and closing entries at the end of the accounting cycle

5. Apply accounting procedures applicable to a merchandising business

6. Be able to use special journals, ledgers, subsidiary ledgers, and control accounts

7. Establish a petty cash system, and prepare a bank reconciliation

8. Calculate interest income and interest expense

9. Record transactions applicable to accounts receivable, notes receivable, accounts payable, and notes payable

10. Work with four inventory systems that may be used

11. Record payroll transactions


Accounting Principles I- Online is a 16-week structured course with all students participating on an ongoing weekly basis.  This course will cover Chapters 1 through  9 and chapter 11.  Each student is expected to participate by accessing  the course web site weekly and by completing and submitting all course assignments in a timely manner.

    It is the student's responsibility to initiate a withdrawal from class. Please contact the admission's office. Otherwise the default grade will be submitted.


The following rules apply to all graded activities:

     1.  Students are expected to work independently on all activities and assignments where a grade will be assigned.

     2.  Quizzes and Exams are to be completed independently by each student.

     3.  Cheating, or being an accomplice to cheating, will result in a grade of "0" for the assignment and may result in removal from the course.

     4.  All graded activities and assignments will have a designated due date.

     5.  Grades will be assigned to the following activities:

Chapter Exams: 

Practice set

financial analysis

Ethics essay

quizzes, assignments

Total Points 

250  points 

  75  points 

  50  points

 15   points

 210  points

 600 Points 

 Final course grades will be determined as follows:

540 - 600 

480 - 539 

420 - 579

360 - 419 

Below 360 






On-Line Tutor

    PVCC offers an on-line tutoring service free! You can find answers to frequently asked questions. Ask specific questions and get an email response within 24 hours. Post a question or a comment on the discussion board. Chat with tutors in real time.
    Visit your "Ask the Tutor" web site at

    1. Click on Accounting 111
    2.  AFTER entering your username and password (see below), do one of the following:
        a.  If this is the first time you are accessing a particular online tutoring website, find the site in which you wish to enroll from among the sites listed, and click on word "enroll" next to the site name. If you do not first enroll into a particular tutoring web site, you will not be given access to many of the tools available to you at the site.
        b.  If you have accessed a particular online tutoring website before, the work "enroll" will NOT appear next to the site name, and you can just click on the name of the site you wish to enter.
    To access the website your username is the same one you use for this class. Your password initially is your 9-digit Social Security Number. If you have trouble logging on to any tutoring website, please contact the site administrator, Jeanne Franco, at and explain your difficulty.

    Plese visit the Learning Support Center to view video tapes about the chapters or schedule a time to meet with a tutor if you are encountering difficulty with some of the subject matter.

Important Phone Numbers
    Admissions and Records        602-787-7020
    Bookstore                           602-787-7120
    Tutoring                              602-787-7180
    Student Services                  602-787-7244
    Computer Commons            602-787-6760

Class Schedule:

Week           Lesson            Due

1.                  intro & chap 1                    one week

2.                 chap 2           

3.                exam 1 & 2            

4.                chap 3          

5.                chap 4            

6.              exam 3 & 4            

7.             chap 5            

8.            chap 6            

9.             exam 5 & 6           

10.            chap 7  & practice set           

11.          chap 8       

12.           exam 7 & 8, practice set due              

13.           chap 9             

14.             chap 11             

15.           exam 9 & 11       

© 2005MCCCD. This page last modified on March 30, 2005
Questions and Comments to Sue Van Boven at