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COURSE SYLLABUS & OUTLINE
Welcome to X 120C, Intermediate Accounting Theory and Practice!
Course Title:
Quarter:
Instructor:
Meeting Times:
Location:
Office Hours:
X 120C--Intermediate Accounting, Req. Online, Section 361595
Summer, 2018
Deidra Duncan, M.B.A., CPA (inactive)
Manchester, Tennessee 37355
E-mail address: [email protected] (or my back-up e-mail address:
[email protected] if my [email protected] is not working)
June 27 – September 5, 2018
Online, Los Angeles, California
E-mail – Anytime at [email protected]
Course Description:
X120C is the third course of the 3-course Intermediate Accounting sequence. Emphasis is on complex
reporting issues (e.g., fair value, financial instruments, revenue recognition, deferred taxes, pensions,
leases, and the statement of cash flows). X120C introduces international financial reporting standards
(IFRS) and compares U.S. GAAP to IFRS. US accounting standard setters and regulators anticipate that
IFRS will replace US GAAP sometime between 2011 and 2014. X120C also introduces the FASB’s
“Accounting Standards Codification” system, a new internet-based approach to researching accounting
reporting standards. Here is the webpage for the Accounting Certificate Program for those students who
are pursuing the Accounting Certificate:
https://www.uclaextension.edu/pages/ProgramDetails.aspx?reg=CF028
Course Objectives:
During ACCT X120C, you will develop knowledge and skills that should enable you to:
• Understand how business managers use accounting information to make
decisions.
• Analyze, interpret, and draw conclusions about accounting and business
information.
• Apply FASB pronouncements to topic situations covered in the course.
• Use the FASB’s “Accounting Standards Codification” system to research
accounting issues discussed during the course.
• Use the Internet to research accounting issues and discover relevant examples
and articles of accounting issues discussed during the course.
• Demonstrate that you can use selected technology tools introduced during the
course (e.g., Google Docs and Spreadsheets, Flowchart.com, Skype, and
Tokbox).
• Use technology tools to prepare solutions to assignments and to collaborate with
team members.
• Relate topics and issues covered in ACCT X120A and X120B to other
accounting, business, and university courses that you have completed.
• Compare and contract US GAAP to related IFRS.
Required Readings:
Course Text:
Intermediate Accounting, 16th Edition, by Keiso, Weygandt and Warfield; published by John Wiley &
Sons, 2016. We will cover chapters 17 through 24 in the textbook. ISBN: 978-1-119-23155-4 or 13: 978-
1-118-74320-1.
Proctored Midterm Examination and Final Examination
Mid-term and final exams will be proctored online using ProctorU. (This is a new requirement this
term.) Below are additional requirements that are needed for ProctorU:
Student or government issued-ID
Reliable computer running Windows XP (or higher) or Mac OS X 10 (or higher).
Web cam with 640x480 video pixel resolution or higher.
Headphones or working speakers connected to the computer.
Working microphone connected to the computer. Web cam with built in microphone
recommended.
Web browser with Adobe Flash Player installed. We recommend Flash Player 11.
A reliable, high-speed internet connection.
Assignment Summary
Please print this out and keep it handy for your weekly assignment and due day.
NOTE: Class policy
1. Early submission on all work is acceptable.
2. Weekly feedback on homework and final will be sent out by the Monday night the following
week. Please check the grade book for your grades on Monday night.
3 Instructor may notify students if their work is not received. However, instructors usually do not
acknowledge receipt of all work submitted by students.
4. Each week in this course runs from Wednesday morning through the next Tuesday night.
DISCUSSION ASSIGNMENTS: Each week, you will be assigned to complete an assignment
from the end of the chapter in textbook that we studying that week and post your answers for that
assignment to the bulletin board for that week’s discussion assignments. We will also discuss
this assignment on that Discussion Assignments bulletin board during each week. Please post
your answers to the discussion assignment on the bulletin board that is provided for each week’s
Discussion Assignment by the Sunday night, Midnight, Pacific Time, of each week. The
discussion assignments are a way for students to interact with each other and exchange ideas and
comments. Your answers should be well explained and balanced, taking into account the
possible different approaches that might be taken to answer each question. And you should
provide your conclusion to each question and the reasoning behind it. You should also comment
on the others’ responses, especially since many of these questions/assignments could be
somewhat open-ended and our opinions may differ on them. Your answers to each week’s
Discussion Assignments are due to be posted on the bulletin board that I have set up for the
Discussion Assignments by Midnight, Pacific Time, on Sunday night of each week.
HOMEWORK EXERCISES AND PROBLEMS: Exercises and problems in WileyPlus are
assigned. The homework exercises and problems are due to be completed in WileyPlus by
Midnight Tuesday night, Pacific Time, of each week, which is when each week ends in this
course.
Late Assignment Submission Policy: It is essential that assignments be turned in on time.
Assignments not posted to the bulletin boards on completed in WileyPlus on the due date
can earn only fifty percent of the total possible points on each day for three days after the
due date. After three days, they will no longer be accepted for credit.
WEEKLY SUMMARY: Your short, weekly summary of lessons you learned for the week
should relate to how the concepts of the course relate to your workplace or personal life. Please
comment on situations at work where you use accounting information or wish you had access to
it and why, your personal experience with the material, or other ideas related to the topics in
accounting that we have studied that week. Your weekly summary should be approximately 50-
10 words in length and posted on the weekly bulletin board for the weekly summaries. Your
weekly summary is due to be posted on the bulletin board that I have set up for the Weekly
Summaries by Midnight, Pacific Time, on Tuesday of each week. Your weekly summary
counts as part of your participation grade for the week.
PARTICIPATION: It is extremely important to generate and participate in class discussion.
You are expected to contribute a minimum of 1 meaningful response to the general discussions
on the bulletin boards at least one of the seven days of each week. Participation includes
commenting on your instructor’s and classmates' posts on the bulletin boards, your own posts
(excluding your answers to the weekly discussion question, and your weekly summaries.
Participation can be in the form of comments, adding further questions for discussions, or
references to materials relating to the current topic. Please note that completing your discussion
assignment or assigned accounting problems in WileyPlus do not count toward your participation
grade, but rather to those individual area grades. Please remember that just logging on is not the
same as logging on and "participating".
Academic Honesty Policy
Academic dishonesty covers behavior in cheating, plagiarism, and fabrication of information. These behaviors are not tolerated. Students are encouraged to familiarize themselves with the
UCLA Extension Student Conduct Code and the official statements regarding cheating and plagiarism at: https://www.uclaextension.edu/Pages/str/StudentConduct.aspx
Academic Honesty and Confidentiality: I enforce in our online classroom the University rules
on cheating and academic dishonesty, which discourage cheating on examinations/quizzes and
committing plagiarism.
Also, students sometimes may share information with classmates that is often confidential in
nature. Please respect their willingness to share "insider" information by maintaining the implied
confidence. There is no justification for violating their trust.
Technical Problems:
If you run into any technical difficulties during the course, please e-
mail [email protected] and send a message requesting technical support. One of
our course managers will e-mail you back and will be glad to assist you with any Canvas-related
technical support, as well as general and administrative questions.
If you are experiencing any issues accessing or using WileyPLUS, you can receive live chat
support through the following link: http://wileyplus.custhelp.com/app/chat/chat_launch (Links to
an external site.).
Wiley support is available 24 hours M-Fri, and from 4pm-11:59pm EST Sat-Sun. When Live
Chat is not available, please use the Ask a Question (Links to an external site.) feature to submit
your inquiry and your inquiry will be reviewed during normal office hours.
If you run into a technical difficulty with posting a discussion assignment or weekly summary to
the bulletin board, you can always e-mail the assignment to me at [email protected]. This will
assure that you turn your assignment in on time even though you could not get it posted on the
bulletin boards by the deadline.
E-mails:
Please note: I try to respond to all e-mails sent to me within 24 hours. My e-mail address is
[email protected]. If I am going to be away from my computer for more than a day, I try to e-
mail all my students and let them know. If you e-mail me and do not hear back from me within
24 hours, please e-mail me again. Just in case my [email protected] e-mail address is not
working due to the server being offline, you are always welcome to use my back-up e-mail
address, [email protected] .
Advisory Service
UCLA Extension provides a free Advisory Service for assistance in planning long- and short-
term study, for credit or not-for-credit. Interested students may telephone (310) 206-6102 to
schedule an appointment.
Change of Status
You may change your credit status up to the midpoint of the course by calling the Records Office
at (310) 794-7361, or by sending an email to [email protected] ; thereafter, changes are
allowed only with the instructor's written permission and Registrar's approval. Forward an email
to [email protected] that explains why you must request a late change in your credit
status.
Withdrawals
For courses Numbered 1-199 or 200 with Any Prefix: Students must petition to withdraw from
courses prior to the last meeting and sitting for the final exam. You may petition at the UCLA
Extension website at http://www.uclaextension.edu/ by clicking on My.EXTENSION and
selecting Student’s Course Essentials or by emailing [email protected]; calling (310)
794-7361; mailing Student Records, Room 214, 10995 Le Conte Ave., Los Angeles, CA 90024-
1333; or faxing (310) 825-1439. Failure to attend classes or make complete payment does
not constitute an official withdrawal.
Services for Students with Disabilities
Accommodations for students with disabilities will vary depending on the type of need and the
format of instruction. If you wish to request an accommodation due to a disability, please contact
UCLA Extension’s Office for Students with Disabilities by telephoning (310) 825-7851 or e-
mail [email protected]. Requests should be made a soon as possible and well before the
accommodation is needed.
In accordance with Section 504 of the Rehabilitation Act of 1973 and the Americans with Disabilities Act of 1990, UCLA Extension provides appropriate accommodations and support
services to qualified applicants and students with disabilities. These include, but are not limited
to, auxiliary aids/services, such as note takers, audiotaping of courses, sign language interpreters, and assistive-listening devices for hearing-impaired individuals, extended time for
and proctoring of exams, and registration assistance. Accommodations and types of support services vary and are specifically designed to meet the disability-related needs of each stude3nt
based on current, verifiable medical documentation.
Arrangements for auxiliary aids/services are available only through UCLA Extension Disabled
Student Services at (310) 825-4581 (voice/TTY) or by email at [email protected]. Please request such arrangements with at least five working days’ advance notice. All assistance
is handled in confidence. Accommodations must be pre-approved. Requests for retroactive
accommodation will not be accepted.
Student’s Course Essentials
Students can access student record information at Student’s Course Essentials, the student
website at http://www.uclaextension.edu/index.cfm?href=/my_extensionPilot . At the Student
Course Essentials website, students can view their current enrollments and grades, their
enrollment history (which serves as an unofficial transcript), maintain their personal information,
request refunds, obtain verification of enrollments, and more.
Grading for Certificate Students
All courses applied toward a certificate program must be taken for a letter grade, and students
must receive a minimum 2.5 GPA or better for courses completed in their certificate. If a student
receives a grade of “C-” or lower, they must either repeat the course or confer with your
Certificate Advisor to find a suitable substitute.
Student Behavior
Student behavior involving cheating, copying other’s work, and plagiarism are not tolerated and
should result in disciplinary action. Students are responsible for being familiar with the
information on Student Conduct in the General Information Section of the UCLA Extension
Catalog or on the website at www.uclaextension.edu or click here.
Additional Resources
Here are links to relevant industry websites:
The website for our textbook, Intermediate Accounting by Kieso, Weygandt, and Warfield
http://www.wiley.com/WileyCDA/WileyTitle/productCd-EHEP002551.html
UCLA Extension website
https://www.uclaextension.edu/Pages/default.aspx
Microsoft Download Center to download software
http://www.microsoft.com/en-us/download/default.aspx
State Boards of Accountancy Websites from the AICPA
http://www.aicpa.org/Research/ExternalLinks/Pages/StateBoardsofAccountancyLinks.aspx
Accounting Terminology Guide at the New York State Society of CPAs
http://www.nysscpa.org/glossary
The American Institute of Certified Public Accountants (AICPA)
http://www.aicpa.org/Pages/default.aspx
CPA Links at the AICPA website
http://www.aicpa.org/Research/ExternalLinks/Pages/default.aspx
American Accounting Association Links
http://aaahq.org/links.cfm
Accounting Today Magazine
http://www.accountingtoday.com/
Bob Jenson’s Bookmarks
http://www.trinity.edu/~rjensen/bookbob.htm
Will Yancey’s Bookmarks
http://www.willyancey.com/
The Chartered Institute of Management Accountants (in the U.K.)
http://www.cimaglobal.com/
The Institute of Chartered Accountants (in England and Wales)
http://www.icaew.com/
The Institute of Internal Auditors
https://na.theiia.org/Pages/IIAHome.aspx
Accounting Associations, Societies, and Accounting Firms
http://accounting.smartpros.com/Resource-Library/Associations-Societies-and-Firms.xml
United States and International Accounting Associations
http://www.taxsites.com/associations2.html
AuditNet.org
http://www.auditnet.org/
TaxSites.com
http://www.taxsites.com/
The IMA—Institute of Management Accountants
http://www.imanet.org/ima_home.aspx
Information for Completing Both Examinations in X120C, Intermediate Accounting,
section 358201
Hi, Everyone,
We have decided the dates for taking the midterm examination and the final examination for our
X120C class (Section 361595).
Here are the date windows when you may set a date with ProctorU to take each
examination:
Midterm Examination: July 25 – September 4, 2018
Final Examination: July 25 – September 4, 2018
The Midterm Examination covers Chapters 17-20 in the textbook.
The Final Examination covers Chapters 21-24 in the textbook.
Here is what you will need to do to be able to take both examinations:
Here is the technical equipment you will need to be able to take the two examinations.
This information is also in our syllabus:
Technical Equipment:
1. Student or government issued-ID
2. Reliable computer running Windows XP (or higher) or Mac OS X 10 (or higher).
3. Web cam with 640x480 video pixel resolution or higher.
4. Headphones or working speakers connected to the computer.
5. Working microphone connected to the computer. Web cam with built in microphone recommended.
6. Web browser with Adobe Flash Player installed. We recommend Flash Player 11.
7. A reliable, high-speed internet connection. (If student have)
8. Ability to allow video and screen-sharing connections on computer you are using to take exam.
Test your equipment at http://www.proctoru.com/testitout/ (Links to an external site.)
(takes 3-4 minutes);
Register at https://go.proctoru.com/ (Links to an external site.) (takes 3-4 minutes)
Make Your Test Appointment: This can be done just after registering at same site above
(https://go.proctoru.com/ (Links to an external site.)), or later (it takes 3-4 minutes to make an
appointment). (Same address as ‘Register,’ same time or later - just sign in, click on “New
Exam” the quarter/Year and the name of class/instructor (after the instructor puts it up, of
course).
There are no fees for students associated with the scheduling of an exam on the ProctorU website
unless they fail to schedule an appointment within 72 hours of their preferred test time, in which
case there is a $5 late scheduling penalty.
Take the Test: In a quiet, well lit place, a photo ID, allowable materials, perhaps a glass of
water, a stable internet connection and a copy of the Student Handout (which is attached).
How will ProctorU work? Here’s a short demo: https://proctoru.com/howitworks.php (Links
to an external site.)
If students have any questions before or after an examination, they can always call the Proctor
Line at 205-870-8122 or email [email protected].
About the Midterm Examination and the Final Examination:
Each Examination has 80 multiple choice questions worth two points each for a total of 160
maximum total points that can be earned on each examination. Each examination is open
book/open notes. You have up to three hours to complete each examination, but you may not
need that much time. (Three hours was the longest examination time that the university and
ProctorU would let me give you.) Also, I have purposely tried to select multiple choice questions
that require very few, if any calculations to arrive at the answers.
You can scratch paper and a pencil or pen; and a calculator. You are allowed to use
the www.translate.google.com (Links to an external site.) website (or any other website that
translates words between English and any other language) during the midterm and final
examinations and may also ask the proctor for definitions of any English words. Also, bathroom
breaks are permitted.
You _will not_ be access any other websites or look up anything else on the Internet except the
website(s) listed above. Each examination will automatically time itself and end after the allotted
three hours have expired.
COURSE OUTLINE
~~~~~~~~~~~~~~~~~
Please note: all assignments are due by Midnight, Pacific Time, on the day due.
Participation by everyone in classroom activities and discussions is required. Weeks in this
course run from Wednesday morning through the next Tuesday night at Midnight, Pacific
Time, in the United States.
It is essential that assignments be turned in on time. Please make sure your work is done in a
timely manner. According to the Late Assignments Submission Policy listed above,
assignments not sent to my e-mail address at [email protected] or posted to the bulletin
boards on the due date will receive a reduction of fifty percent of the total possible points
on each day for three days. After three days, they will no longer be accepted for credit. Just
as you schedule time to do your homework, instructors schedule time to do grading; therefore, it
is imperative your work be submitted on time.
Date/Topic Read and
Study
Assignments
June 27-July 3,
2018, Chapter 17-
Investments
Chapter 17
and the
materials in
the Chapter
17 folder in
the Course
Materials
section
1. Please post your short biography introducing yourself
on the Biographies bulletin board and get acquainted with
other students and the instructor.
2. Discussion Assignment: Please complete the Financial
Reporting Problem on page 963 of the textbook and post
your answer to the Discussion Assignment bulletin board
by Sunday night, Pacific Time. Post your
comments/observations on the posts of fellow students.
3. Homework Problems: Complete in WileyPlus Problem
17-1 and Problem 17-10.
4. Participation: Comment on the posts of at least one
other student during the week to earn participation points.
5. Weekly Summary: Post your short, Weekly Summary
of Lessons Learned this week to the Weekly Summaries
bulletin board by Tuesday night at Midnight, Pacific
Time, when the week ends.
Week Two
July 4-10, 2018,
Chapter 18 –
Revenue
Recognition
Chapter 18
and the
materials in
the Chapter
18 folder in
the Course
Materials
section
1. Discussion Assignment: Please complete the Financial
Statement Analysis Case (Westinghouse Electric
Corporation) on pages 1049-1050 of the textbook and post
your answer to the Discussion Assignment bulletin board
by Sunday night, Pacific Time. Post your
comments/observations on the posts of fellow students.
2. Homework Problems: Complete in WileyPlus Problem
18-2 and Problem 18-10.
3. Participation: Comment on the posts of at least one
other student during the week to earn participation points.
4. Weekly Summary: Post your short, Weekly Summary
of Lessons Learned this week to the Weekly Summaries
bulletin board by Tuesday night at Midnight, Pacific
Time, when the week ends.
Week Three
July 11-17, 2018,
Chapter 19 –
Accounting for
Income Taxes
Chapter 19
and the
materials in
the Chapter
19 folder in
the Course
Materials
section
1. Discussion Assignment: Please complete the Financial
Statement Analysis Case (Homestake Mining Company)
on page 1108 of the textbook and post your answer to the
Discussion Assignment bulletin board by Sunday night,
Pacific Time. Post your comments/observations on the
posts of fellow students.
2. Homework Problems: Complete in WileyPlus Problem
19-1 and Problem 19-6.
3. Participation: Comment on the posts of at least one
other student during the week to earn participation points.
4. Weekly Summary: Post your short, Weekly Summary
of Lessons Learned this week to the Weekly Summaries
bulletin board by Tuesday night at Midnight, Pacific
Time, when the week ends.
Week Four
July 18-24, 2018,
Chapter 20 –
Accounting for
Pensions and Post-
retirement Benefits
Chapter 20
and the
materials in
the Chapter
20 folder in
the Course
Materials
1. Discussion Assignment: Please complete the Financial
Reporting Problem (The Proctor and Gamble Company)
on page 1177 of the textbook and post your answer to the
Discussion Assignment bulletin board by Sunday night,
Pacific Time. Post your comments/observations on the
posts of fellow students.
section 2. Homework Problems: Complete in WileyPlus Problem
20-2 and Problem 20-4.
3. Participation: Comment on the posts of at least one
other student during the week to earn participation points.
4. Weekly Summary: Post your short, Weekly Summary
of Lessons Learned this week to the Weekly Summaries
bulletin board by Tuesday night at Midnight, Pacific
Time, when the week ends.
One Week Off -- We take one week off in the course July 25-31, 2018.
Dates for the
Midterm
Examination and
the Final
Examination
Here are the dates for which you can sign up with
ProctorU to take the Midterm Examination and the Final
Examination:
Midterm Examination: July 25 – September 4, 2018
Final Examination: July 25 – September 4, 2018
The Midterm Examination covers Chapters 17-20
in the textbook.
The Final Examination covers Chapters 21-24 in
the textbook.
If you have any questions about how ProctorU works and
the ‘mechanics” of taking the two examinations for this
course, please call the ProctorU ‘Proctor Line’ at 205-
870-8122.
Week Five
August 1-7, 2018,
Chapter 21–
Accounting for
Leases
Chapter 21
and the
materials in
the Chapter
21 folder in
the Course
Materials
section
1. Discussion Assignment: Please complete the Financial
Statement Analysis Case on page 1254 (Wal-Mart Stores,
Inc.) of the textbook and post your answer to the
Discussion Assignment bulletin board by Sunday night,
Pacific Time. Post your comments/observations on the
posts of fellow students.
2. Complete in WileyPlus Problem 21-1 and Problem 21-
3.
3. Participation: Comment on the posts of at least one
other student during the week to earn participation points.
4. Weekly Summary: Post your short, Weekly Summary
of Lessons Learned this week to the Weekly Summaries
bulletin board by Tuesday night at Midnight, Pacific
Time, when the week ends.
Week Six
August 8-14, 2018,
Chapter 22 –
Chapter 22
and the
materials in
1. Discussion Assignment: Please complete the Financial
Reporting Problem (The Proctor and Gamble Company)
on page 1323-1324 of the textbook and post your answer
Accounting for
Changes and Error
Analysis
the Chapter
22 folder in
the Course
Materials
section
to the Discussion Assignment bulletin board by Sunday
night, Pacific Time. Post your comments/observations on
the posts of fellow students.
2. Complete in WileyPlus Exercise 22-4 and Problem 22-
2.
3. Participation: Comment on the posts of at least one
other student during the week to earn participation points.
4. Weekly Summary: Post your short, Weekly Summary
of Lessons Learned this week to the Weekly Summaries
bulletin board by Tuesday night at Midnight, Pacific
Time, when the week ends.
Week Seven
August 15-21,
2018, Chapter 23 –
Statement of Cash
Flows
Chapter 23
and the
materials in
the Chapter
23 folder in
the Course
Materials
section
1. Discussion Assignment: Please complete the Financial
Reporting Problem (The Proctor and Gamble Company)
on page 1393-1394 of the textbook and post your answer
to the Discussion Assignment bulletin board by Sunday
night, Pacific Time. Post your comments/observations on
the posts of fellow students.
2. Complete in WileyPlus Problem 23-1 and Problem 23-
2.
3. Participation: Comment on the posts of at least one
other student during the week to earn participation points.
4. Weekly Summary: Post your short, Weekly Summary
of Lessons Learned this week to the Weekly Summaries
bulletin board by Tuesday night at Midnight, Pacific
Time, when the week ends.
Week Eight
August 22-28,
2018, Chapter 24 –
Full Disclosure in
Financial
Reporting
Chapter 24
and the
materials in
the Chapter
24 folder in
the Course
Materials
section
1. Discussion Assignment: Please complete the Financial
Statement Analysis Case (RNA, Inc.) on pages 1459-1460
of the textbook and post your answer to the Discussion
Assignment bulletin board by Sunday night, Pacific Time.
Post your comments/observations on the posts of fellow
students.
2. Homework Problems: Complete in WileyPlus Problem
24-1 and Problem 24-2.
3. Participation: Comment on the posts of at least one
other student during the week to earn participation points.
4. Weekly Summary: Post your short, Weekly Summary
of Lessons Learned this week to the Weekly Summaries
bulletin board by Tuesday night at Midnight, Pacific
Time, when the week ends.
The Last Week
Off - August 29-
September 4,
2018
We are taking off the last week in the course, August 29 -
September 4, 2018
Dates for the
Midterm
Examination and
the Final
Here are the dates for which you can sign up with
ProctorU to take the Midterm Examination and the Final
Examination:
Examination Midterm Examination: July 25 – September 4, 2018
Final Examination: July 25 – September 4, 2018
The Midterm Examination covers Chapters 17-20
in the textbook.
The Final Examination covers Chapters 21-24 in
the textbook.
If you have any questions about how ProctorU works and
the ‘mechanics” of taking the two examinations for this
course, please call the ProctorU ‘Proctor Line’ at 205-
870-8122.
Grading Criteria:
Course grades will be based on participation and completion of assignments as follows:
Classroom Discussion Questions—240 points (up to 30 points each week for eight weeks.)
Homework Problems—480 points (up to 60 points per week times eight weeks)
Midterm Examination and Final Examination-- 320 points - (up to 160 points for each of two
examinations)
Participation-- 160– (up to 20 points per week for eight weeks. Also, your Weekly Summaries
count as part of your participation points.)
Total Maximum Points That Can Be Earned in the Course: 1,200 points
Points Breakdown for Final Grades:
A = 90-100% 1,080-1,200 points
B = 80-89% 960-1,079 points
C = 70-79% 840-959 points
D = 60-69% 720-839 points
F = 0-59% 0-719 points
P (Pass) 70-100%
NP (No Pass) 0-69%
Please note that ALL COURSE GRADES ARE FINAL.
Incompletes: The interim grade Incomplete may be assigned when a student's work is of passing
quality, but a small portion of the course requirements is incomplete for good cause (e.g. illness
or other serious problem). It is the student’s responsibility to discuss with the instructor the
possibility of receiving an “I” grade as opposed to a non-passing grade. The student is entitled to
replace this grade by a passing grade and to receive unit credit provided they complete the
remaining coursework satisfactorily, under the supervision of and in a time frame determined by
the instructor in charge, but in no case later than the end of the next academic quarter.. At that
time, the Registrar will cause all remaining Incompletes to lapse to the grade "F". Note:
Receiving an “I” does not entitle a student to retake all or any part of the course at a later date.
Grades and Feedback: You will receive weekly grades and feedback from your instructor no
later than Monday night of the following week via a weekly grade report sent to your e-mail
address along with your graded homework problems.
Assessment Rubric for Discussion Assignments on the Bulletin Boards
A scoring rubric can be used to communicate expectations of quality around a specific task
(participation) or assignment (final project). In many cases, scoring rubrics are used to delineate
consistent criteria for grading. Because the criteria are public, a scoring rubric allows instructors
and students alike to evaluate criteria, which can be complex and subjective. A scoring rubric
can also provide a basis for self-evaluation, reflection, and peer review. It is aimed at accurate
and fair assessment, fostering understanding, and indicating a way to proceed with subsequent
learning/teaching.
Learning Objective
3 – Exemplary—
Maximum 30
points
2– Satisfactory–
Maximum 15
points
1 – Poor—Zero
points
Quantity and Timeliness
Submits one initial
response early in the
session, and two or
more thoughtful
peer responses early
in the session, and
more than two peer
responses closer to
the end of the
session.
10 points
Submits at least
one initial response
early in the session,
and at least two
peer responses
closer to the end of
the session.
5 points
Does not submit
at least one initial
response early in
the session and/or
does not submit at
least two peer
responses closer
to the end of the
session.
0 points
Demonstrates knowledge Post(s) and
responses show
Post(s) and
responses show
Post(s) and
responses show
and understanding of
content and applicability
to professional practice
evidence of
knowledge and
understanding of
course content and
applicability to
professional
practice, and include
other resources that
extend the learning
of the community.
10 points
evidence of
knowledge and
understanding of
course content and
applicability to
professional
practice.
5 points
little evidence of
knowledge and
understanding of
course content and
applicability to
professional
practice.
0 points
Generates learning
within the community
Posts elicit
responses and
reflections from
other learners and
responses build
upon and integrate
multiple views from
other learners to
take the discussion
deeper.
10 points
Posts attempt to
elicit responses and
reflections from
other learners and
responses build
upon the ideas of
other learners to
take the discussion
deeper.
5 points
Posts do not
attempt to elicit
responses and
reflections from
other learners
and/or responses
do not build upon
the ideas of other
learners to take the
discussion deeper.
0 points