Southern Utah University

Course Syllabus

Southern Utah University
Southern Utah University
Spring Semester 2026

Accounting Principles (Online)

ACCT 2010-30I

Course: ACCT 2010-30I
Credits: 3
Term: Spring Semester 2026
Department: ACFN
CRN: 10224

Course Description

This course provides a thorough study of basic accounting principles. The accounting cycle is introduced using an appropriate mix of conceptual and procedural problems. A real-world problem using computer applications is also covered. This is a basic course, which aids in building a foundation for financial analysis and decision-making. (Fall, Spring, Summer) [Graded (Standard Letter)] Registration Restriction(s): Intensive English Program majors may not enroll

Required Texts

  • Textbook Online Platform: The publishers online platform called McGraw Hill Connect for the textbook Financial Accounting by Spiceland, Thomas, Herrman, 6th Edition/Evergreen published by McGraw Hill. Required Textbook for this course has already been included in your tuition & fees as part of an Inclusive Access Program with the publisher at a 30% discounted price.  Accordingly you should have online access on day 1 of the course.  This online Connect platform is linked to Canvas, and will be where you do all your reading, homework, quizzes, and exams.  All you will need to do to access Connect is to click on the first Connect Assignment in Canvas, which is Learnsmart/Smartbook ch 1, and follow the prompts to quickly link your Connect account to Canvas.  

       The publisher also offers a loose-leaf paper version of the text that you can purchase if you desire (optional).

  • Access to a computer or laptop with a Webcam, microphone, and a stable internet connection: The exams in this course require that an online proctor called Proctorio integrated with McGraw Hill Connect be used (free for SUU students).  Proctorio requires a webcam, microphone, and a stable internet connection in order for you to take your exams, so all students are required to have access to these items in order to complete coursework.


Learning Outcomes


By the end of this course, you will be able to:

  1. Explain the role of financial accounting and the purpose, need, and structure of financial statements for organizations in society   (School of Business #3,4; Accounting Program #1)
  2. Explore Career Paths in accounting by researching various career options and identifying the key skills and qualifications needed for each path. (Accounting Program #2)
  3. Describe the accounting cycle and demonstrate how to record transactions using the double-entry accounting system.                                  (School of Business #3,4; Accounting Program #1)
  4. Apply accrual accounting concepts by demonstrating how to record adjusting entries to various asset, liability and equity accounts to ensure accurate financial reporting. (School of Business #3,4; Accounting Program #1)
  5. Prepare and interpret financial statements and calculate key financials ratios to evaluate an entity’s financial condition. (School of Business #3,4; Accounting Program #1)
  6. Evaluate ethical issues in business and explain the ethical standards that guide ethical decision-making in accounting. (School of Business #1)

What this means for you:

By the end of the semester, you won’t just know about accounting—you’ll actually be able to read, understand, and create financial statements from scratch. You’ll see how the numbers tell the story of a business, sharpen your skills in spotting financial strengths and weaknesses, and get a real feel for the professional opportunities accounting can open for you. Along the way, we’ll tackle real-world examples and ethical challenges so you’re ready to use what you learn in both your career and everyday financial decisions.

Course Requirements

Assignment Weighting



Assignment Category                 | Points     | Percent
Course set up/registration items   | 20            | 2.5%
SmartBook/LearnSmart reading    | 60            | 6.5%
Homework & Projects                   | 165          | 18.5%
Quizzes                                        | 130          | 14.5%
Writing Assignments/Activities      | 40            | 4.5%
Exams                                          | 480          | 53.5%
Total                                            | 895          | 100%


The following grading standards will be used in this class:

GradeRangeA | 100 % to 93.0%
A- | < 93.0 % to 90.0%
B+ | < 90.0 % to 87.0%
B | < 87.0 % to 83.0%
B- | < 83.0 % to 80.0%
C+ | < 80.0 % to 77.0%
C | < 77.0 % to 73.0%
C- | < 73.0 % to 70.0%
D+ | < 70.0 % to 67.0%
D | < 67.0 % to 63.0%
D- | < 63.0 % to 60.0%
F | < 60.0 % to 0.0%

Course Outline

SmartBook


You’ll have 12 SmartBook reading assignments—one for each chapter. SmartBook is an interactive study tool that works like a personal accounting tutor. It adapts to you, tracking what you’ve mastered and what still needs work, then adjusts the questions and content to strengthen your understanding and build your confidence.

Each SmartBook assignment is short and designed to introduce the key principles and concepts of the chapter. You’ll get much more out of it if you complete it before our discussion of each chapter. Doing it ahead of time will make class easier to follow and help you feel more prepared for the homework and quizzes that follow. Think of it as your warm-up before we dive into the real game.

Pro tip:
The more effort you put into SmartBook, the easier the homework and quizzes will feel—it’s your chance to learn without the pressure of a grade hanging over every question.

Homework


You’ll have 12 homework assignments—one for each chapter—to help you practice and apply the concepts we cover. All homework will be completed online through McGraw Hill Connect and is due on the date shown in Canvas.

Use these assignments as a learning tool, not just a checklist item. If you get stuck or aren’t sure why you’re doing something, that’s your cue to dig in, ask questions, and work toward understanding the why behind the answer.

To support you, I’ve recorded video walkthroughs for several homework problems. You can find them in the Modules section of Canvas under the corresponding homework.

Quizzes


You’ll have 12 quizzes—one for each chapter—covering the key concepts and material from that chapter. Quizzes will be available in Connect or Canvas and are due on the dates shown in Canvas.

Once the due date and time have passed, the quiz answers will open so you can review them and use them as study material for the exams. Treat each quiz as both a checkpoint for your understanding and a low-stakes way to get ready for the tests.

Success tip:
Don’t wait until the last minute—completing the quiz soon after we cover the chapter will keep the material fresh and make exam prep much easier.

Memos/Writing Assignments


You’ll complete two short writing assignments during the semester:

Biographical Sketch – A one-page memo or short video introducing yourself. Share a bit about your life, interests, and experiences so I can get to know you better.

Accounting Career Options Memo – A short memo exploring possible career paths in accounting. You’ll research both familiar roles and ones you may not have considered before.

Purpose:
These assignments are designed to help you connect personally with the course and think ahead about your future in accounting. They’re not just tasks to finish—they’re opportunities to reflect, discover, and make the material more meaningful to you.
  

Public Company Ratio Analysis Case


In this case study, you’ll work with real-world financial statements from publicly traded companies to calculate and interpret key financial ratios. The goal is to give you hands-on experience applying what you’ve learned in class to actual business data—seeing how the numbers tell the story of a company’s performance, financial position, and efficiency.

You can begin the case at any time and submit it by the due date listed in Canvas. Starting early will give you more time to analyze the numbers, spot trends, and draw meaningful conclusions.

Skills You’ll Gain:

  • Locating and reading SEC-filed financial statements
  • Calculating and interpreting common financial ratios
  • Comparing companies within the same industry
  • Drawing conclusions about financial health and performance using real data

Exams


You’ll have four exams in this course. They are closed-book and must be completed individually without using any notes or other resources.  Exams are taken online in Connect and will include a mix of multiple-choice, true/false, fill-in-the-blank, calculation, and other question types just like what you'll see in your homework and quizzes. You are allowed to bring a calculator, a pen or pencil, and a blank scratch paper to work out calculations to each exam. The final exam is not comprehensive—it covers only Chapters 11 and 12. 

All exams are proctored through Proctorio (free to SUU students) within the Connect platform, which requires a webcam, microphone, and reliable internet connection. The testing window spans multiple days, and you can take the exams anywhere, anytime, 24/7 during the open testing window noted in the Canvas Calendar.  Exams are generally due by 11:59 PM Mountain Time on the date noted in Canvas, so be sure to make necessary time adjustments if you are in a different time zone when you take the exams. For live classes we will generally cancel one regular class session during that period to give you sufficient time and flexibility to take the exam.

If you are not satisfied with your exam score, you will have the opportunity to do exam corrections to earn up to half of your missed points back. If you're willing to learn the material I want to give you some worthwhile benefit for that. Exam corrections are generally due 1 week after the exam due date as noted in the Canvas Calendar.  

A study guide will be available in Connect before each test that draws questions from the exam pool. While it’s optional, it’s an excellent way to get familiar with the format and types of questions you’ll encounter. Students who use the study guide tend to feel more confident and perform better.  For live classes we'll use the study guide to play a jeopardy game in class before each exam in order to help you review the exam content in a gamified setting and potentially earn a few points to go toward your exam.  

Exam Tips: The hardest exam problems worth the most points are generally very similar or identical to your homework problems, just with different numbers so that you learn the proper process and develop proper skillsets.  These problems are common items you'll typically see in real life accounting, so we want you to have lots of exposure to them to gain practical experience that will help you in the future whether you become an accountant, own your own business, or need to help other family or business owners.  Based on that background, for best success on the exams start with the study guide and make sure you know that well, then go through your homework problems from the respective chapters to be best prepared. Remember there are several tutors in the tutoring center for this course, so between the tutors, my online videos in the Canvas Modules walking you through homework problems, my office hours (live or zoom), the study guides, your homework problems, and your other classmates to study with you should have plenty of resources to help you prepare well for exams if you're willing to put in the effort.  




Instructor's policies on late assignments and/or makeup work

 Smartbook/Learnsmart Reading, Homework, Quizzes, and memos can be turned late for up to half credit.  No late exams or exam corrections will be accepted. 


Attendance Policy

This course requires you to be an active participant within the content. This means you should log into the course multiple days within a week, check announcements, and participate in graded and ungraded discussions.  Your attendance will be measured by your participation in and completion of course activities. 

Class time for live classes is your opportunity to connect with me, ask questions, and deepen your understanding of the material. To make the most of it, come prepared—read the assigned material beforehand and bring your questions, especially about anything that’s unclear. Students who consistently attend class (or engage regularly online) tend to perform better on homework, quizzes, and exams because they’re continuously working with the material instead of cramming at the last minute. Your success is much more likely if you stay involved from start to finish.

Based on prior semesters the average final grade of those who attend 80% or more of this specific live class is generally 15-20% higher than those who attend less than 80% of the class, which is very significant.  This is a clear indicator that your chances of doing well in this challenging course are significantly higher when you attend AND actively engage and participate in this specific course.  Accordingly, for your benefit in live classes, attendance may be taken for the purpose of awarding bonus points to those who attend more than 80% of classes in the semester.

Use of Generative AI and Other Tools (ChatGPT, etc.)

 Generative AI and other tools (ChatGPT, Grammarly, etc.) can enhance your learning when used properly and when understanding the limits of each tool.  These tools often “hallucinate” and provide false information, so be careful in their use as your grade will be significantly affected by any incorrect submissions.  Using these tools to brainstorm to get you started on an assignment, or to provide additional perspective and potential additional resources for further research can be very useful to your learning. However, using these tools (ChatGPT, Chegg, Coursehero, etc.) to just copy and paste is inappropriate and will result in docked grades and potential firing in your future job if you don’t learn to use the tools correctly.  Please make sure to verify all sources directly to ensure correctness, revise them into your own words and cite the tool and/or the direct source as your information source. Claiming AI generated content as your own work is plagiarism and will be penalized as noted in the plagiarism and academic integrity policy noted in this syllabus.  

Program and Course Fees

ADA Statement

Students with medical, psychological, learning, or other disabilities desiring academic adjustments, accommodations, or auxiliary aids will need to contact the Disability Resource Center, located in Room 206F of the Sharwan Smith Center or by phone at (435) 865-8042. The Disability Resource Center determines eligibility for and authorizes the provision of services.

If your instructor requires attendance, you may need to seek an ADA accommodation to request an exception to this attendance policy. Please contact the Disability Resource Center to determine what, if any, ADA accommodations are reasonable and appropriate.

Academic Credit

According to the federal definition of a Carnegie credit hour: A credit hour of work is the equivalent of approximately 60 minutes of class time or independent study work. A minimum of 45 hours of work by each student is required for each unit of credit. Credit is earned only when course requirements are met. One (1) credit hour is equivalent to 15 contact hours of lecture, discussion, testing, evaluation, or seminar, as well as 30 hours of student homework. An equivalent amount of work is expected for laboratory work, internships, practica, studio, and other academic work leading to the awarding of credit hours. Credit granted for individual courses, labs, or studio classes ranges from 0.5 to 15 credit hours per semester.

Academic Freedom

SUU is operated for the common good of the greater community it serves. The common good depends upon the free search for truth and its free exposition. Academic Freedom is the right of faculty to study, discuss, investigate, teach, and publish. Academic Freedom is essential to these purposes and applies to both teaching and research.

Academic Freedom in the realm of teaching is fundamental for the protection of the rights of the faculty member and of you, the student, with respect to the free pursuit of learning and discovery. Faculty members possess the right to full freedom in the classroom in discussing their subjects. They may present any controversial material relevant to their courses and their intended learning outcomes, but they shall take care not to introduce into their teaching controversial materials which have no relation to the subject being taught or the intended learning outcomes for the course.

As such, students enrolled in any course at SUU may encounter topics, perspectives, and ideas that are unfamiliar or controversial, with the educational intent of providing a meaningful learning environment that fosters your growth and development. These parameters related to Academic Freedom are included in SUU Policy 6.6.

Academic Misconduct

Scholastic honesty is expected of all students. Dishonesty will not be tolerated and will be prosecuted to the fullest extent (see SUU Policy 6.33). You are expected to have read and understood the current SUU student conduct code (SUU Policy 11.2) regarding student responsibilities and rights, the intellectual property policy (SUU Policy 5.52), information about procedures, and what constitutes acceptable behavior.

Please Note: The use of websites or services that sell essays is a violation of these policies; likewise, the use of websites or services that provide answers to assignments, quizzes, or tests is also a violation of these policies. Regarding the use of Generative Artificial Intelligence (AI), you should check with your individual course instructor.

Emergency Management Statement

In case of an emergency, the University's Emergency Notification System (ENS) will be activated. Students are encouraged to maintain updated contact information using the link on the homepage of the mySUU portal. In addition, students are encouraged to familiarize themselves with the Emergency Response Protocols posted in each classroom. Detailed information about the University's emergency management plan can be found at https://www.suu.edu/emergency.

HEOA Compliance Statement

For a full set of Higher Education Opportunity Act (HEOA) compliance statements, please visit https://www.suu.edu/heoa. The sharing of copyrighted material through peer-to-peer (P2P) file sharing, except as provided under U.S. copyright law, is prohibited by law; additional information can be found at https://my.suu.edu/help/article/1096/heoa-compliance-plan.

You are also expected to comply with policies regarding intellectual property (SUU Policy 5.52) and copyright (SUU Policy 5.54).

Mandatory Reporting

University policy (SUU Policy 5.60) requires instructors to report disclosures received from students that indicate they have been subjected to sexual misconduct/harassment. The University defines sexual harassment consistent with Federal Regulations (34 C.F.R. Part 106, Subpart D) to include quid pro quo, hostile environment harassment, sexual assault, dating violence, domestic violence, and stalking. When students communicate this information to an instructor in-person, by email, or within writing assignments, the instructor will report that to the Title IX Coordinator to ensure students receive support from the Title IX Office. A reporting form is available at https://cm.maxient.com/reportingform.php?SouthernUtahUniv

Non-Discrimination Statement

SUU is committed to fostering an inclusive community of lifelong learners and believes our university's encompassing of different views, beliefs, and identities makes us stronger, more innovative, and better prepared for the global society.

SUU does not discriminate on the basis of race, religion, color, national origin, citizenship, sex (including sex discrimination and sexual harassment), sexual orientation, gender identity, age, ancestry, disability status, pregnancy, pregnancy-related conditions, genetic information, military status, veteran status, or other bases protected by applicable law in employment, treatment, admission, access to educational programs and activities, or other University benefits or services.

SUU strives to cultivate a campus environment that encourages freedom of expression from diverse viewpoints. We encourage all to dialogue within a spirit of respect, civility, and decency.

For additional information on non-discrimination, please see SUU Policy 5.27 and/or visit https://www.suu.edu/nondiscrimination.

Pregnancy

Students who are or become pregnant during this course may receive reasonable modifications to facilitate continued access and participation in the course. Pregnancy and related conditions are broadly defined to include pregnancy, childbirth, termination of pregnancy, lactation, related medical conditions, and recovery. To obtain reasonable modifications, please make a request to title9@suu.edu. To learn more visit: https://www.suu.edu/titleix/pregnancy.html.

Disclaimer Statement

Information contained in this syllabus, other than the grading, late assignments, makeup work, and attendance policies, may be subject to change with advance notice, as deemed appropriate by the instructor.