Southern Utah University

Course Syllabus

Southern Utah University
Southern Utah University
Fall Semester 2026

Accounting Principles (Face-to-Face)

ACCT 2010-04

Course: ACCT 2010-04
Credits: 3
Term: Fall Semester 2026
Department: Accounting and Finance
CRN: 30046

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

Inclusive Access: McGraw Hill Connect Online Access for the Text Financial Accounting by Spiceland, Thomas, Herrman, 6th Edition

Learning Outcomes

COURSE LEARNING OBJECTIVES 
University Goals | Assessment 
1.Inquiry & Analysis | Completion of & Participation in In-Class Assignments 2. Critical Thinking | Completion of Homework and In-Class Assignments 3. Communication | Participation in Class 4. Quantitative Literacy | Completion of Homework and Exams 5. Digital Literacy | Completion of Homework Assignments 6. Information Literacy | Completion of In-Class Assignments and Exams 7. Teamwork | Participation in In-Class Assignments 8. Problem Solving | Completion of Homework and Exams 
School of Business Goals | Assessment 
1.Communication | Completion of In-Class Assignments 2.Ethical Literacy | Completion of In-Class Assignments 3. Technical & Analytical Skills | Completion of Homework Assignments 4. Knowledge of business | Completion of Homework and Exams 5. Critical Thinking | Completion of Homework 
Course Knowledge Area Goals | Objectives | Assessment 
1.Understand the purpose, structure, and preparation of financial statements. Performance on Assignments 2. Understand the accounting cycle and recording transactions using the double-entry accounting system statements.  3. Apply accrual accounting concepts to adjust asset, liability, and equity accounts.

Course Requirements

COURSE REQUIREMENTS AND SUPPLIES 
Homework Assignments:  All homework assignments are completed through “Connect” accounting software and are due by 8:00 a.m. as noted in the syllabus. No late homework is accepted.  This course uses Inclusive Access: McGraw Hill Connect Online Access for the Text Financial Accounting by Spiceland, Thomas, Herrman, 6th Edition: Your Connect online platform contains the ebook, and all the reading and homework for the course, and is the required course material for each student. 
I clicker Questions/Quizzes: Chapter quizzes will be administered in class through use of an iclicker app https://www.iclicker.com/students/apps-and-remotes/apps There will be approximately 5-7 iclicker questions per chapter.  
 Exams:The exams will be closed book and individual effort. All exams will be given in the Testing Center during the times outlined in the syllabus except the Final Exam which will be administered in class. 
Extra Credit Opportunities: There will be several opportunities for extra credit centered around career and professional development events hosted in the School of Business. All opportunities will be announced in class or on Canvas. 

Course Outline

CLASS MEETING AND EXAMINATION SCHEDULE 

 | Day, Date  | Chapter  | Topic  | Homework  | Due 
 | W, Sept 2  |   | Introduction to Accounting 2010  | Register for “Connect”  | 
 | F, Sept 4 - 11  | 1  | A Framework for Financial Accounting  | Connect Homework: E1-4, E1-10, E1-20, P1- 2A, P1-4A, P1-5A, P1-6A  | 9/14
 | M, Sept 14-18 | 2  | The Accounting Cycle: During the Period  | Connect Homework: E2-1, E2-5, E2-10, E2- 19, P2-1A, P2-3ª, P2-4A  | 9/21
 | M, Sept 21 - Sept 25 | 3  | The Accounting Cycle: End of the Period  | Connect Homework: E3-6, E3-15, E3-16, E3- 18, P3-1A, P3-3A, P3-7A  | 9/28
 | M, Sept 28 |   | Review for Exam 1  |   | 
 | Sept 28-29 |   | Exam 1, Chapters 1,2,3 in Testing Center  |   | 
 | W, Sept 30 - Oct 5  | 4  | Cash & Internal Controls  | Connect Homework: E4-2, E4-3, E4-4, E4-5, E4-10, E4-12, P4-3A  | 10/7
 | W, Oct 7 - 12  | 5  | Receivables and Sales  | Connect Homework: E5-8, E5-10, E5-12, E5- 13, E5-18, P5-2A, P5-8A, P5-4A   | 10/14
 | W, Oct 14 - 21  | 6  | Inventory and Cost of Goods Sold  | Connect Homework: E6-2, E6-3, E6-4, E6-5, E6-9, P6-2A, P6-4A  | 10/23
 | F, Oct 23 |   | Review for Exam 2 |   | 
| Oct 23-24  |   | Exam 2, Chapters 4,5,6 in Testing Center  |   | 
 | M, Oct 26 - 30  | 7  | Long Term Assets  | Connect Homework: E7-3, E7-6, E7-8, E7-9, E7-11, E7-13, E7-17, E7-18, P7-1A, P7-6A  | 11/2
 | M, Nov 2 - 6  | 8  | Current Liabilities  | Connect Homework: E8-3, E8-8, E8-11, E8- 12, E8-14, P8-2A  | 11/9
 | M, Nov 9 - 13 | 9  | Long Term Liabilities  | Connect Homework: E9-3, E9-5, E9-7, E9-14, E9-21, P9-5A,EC-1,EC-5  | 11/16
 | M, Nov 16  |   | Review for Exam 3  |   | 
 | Nov 16-17 |   | Exam 3, Chapters 7,8,9 in Testing Center  |   | 
 | W, Nov 18 - 30  | 10  | Stockholders’ Equity  | Connect Homework: E10-7, E10-9, E10-10, P10-6A, P10-3A  | 12/2
 | W, Dec 2 - 7  | 11  | Statement of Cash Flows  | Connect Homework: E11-4, E11-10, E11-11, E11-12, P11-4A  | 12/9
 | F, Dec 11 |   | Review for Final Exam, Chapters 10 & 11  |   | 
 | T, Dec 15  |   | Final Exam, Chapters 10 & 11 7:00 – 8:50 a.m. in BUS 120  |   |  

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

No late homework is accepted

Attendance Policy

Attendance policy will be provided by the instructor.

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.