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ACP Electronic Portfolio

Hadi Granger

Accounting Instructor

Spring 2016

Table of Contents

Syllabus Snapshot
Student Preparation Strategy

BOPPPS Lesson Plan
Test Questions
Rubric
Reflective Essay

Showcase Presentation

Syllabus

Instructor: Hadi Granger Lone Star College - www.lonestar.edu
Email: [email protected] Spring 2016
Response to e-mails within 24 hours ACCT 2401, Section 5019, #7805
Office hours by appointment only Tech Room 202, TuTh 7:00 am - 12:00 pm

Principles of Financial Accounting Course Description:

This course is an introduction to the concepts of financial accounting. Students will learn the procedures to accumulate,

analyze, and record financial transactions. Students will use recorded financial information to prepare income statement,
statement of shareholders’ equity, balance sheet and cash flow statement to communicate the entity's operation results
to users of financial information. Students will study the nature of assets, liabilities, and owners’ equity and learn to use

financial information for purposes of making decisions about the company.

Required Material
Internet subscription to McGraw-Hill Connect Accounting. http://connect.mheducation.com
Link to Register: http://connect.mheducation.com/class/h-granger-sp2016---700am---tuth---sec5019
Textbook: Fundamental Accounting Principles, 22nd edition, John J. Wild 800-331-5094

Grading: Points % Letter Grade

Home Work + Lab Assignment - Highest 10/12 30 pts. each 300 30 A 900-1000
B 800-899
Lab Assignment 17 C 700-799
D 600-699
Quiz Highest 3/4 83 pts. each 250 25 F 000-599
4 pts. each 100 10
Attendance 170 17
180 18
Midterm Exam

Final Exam

Attendance
There will be a row call 5 minutes after each class start time. Each class absence will result in a deduction of 4 points
per absence. If a student exceeds 6 absences, the student may be dropped from the course.

Assignments and Exams
All homeworks, quizzes and exams wil be assigned on McGraw Hill Connect on the internet. Late work after assignment
due date will not be accepted. No homework, lab, quiz and exam make ups.

Student Preparation Strategy

 State expectations and what preparation students should do for class
 Encourage students to prepare for class
 Distribute course syllabus at the beginning of the semester
 PowerPoint presentations posted in advance on D2L
 Chapter lab assignment due one day before lecture is presented
 Assigned chapter reading before lecture – Built into grading structure A
 Announcements and emails about upcoming activities

BOPPPS Lesson Plan

Course: Principles of Financial Accounting, 2401
Lesson Title: Accounting Fundamentals

Bridge:
Chat with the students as they arrive. After everybody is seated, ask 'how much do you think you are worth?'
Call two students by name to answer the question. Allow several minutes for discussion and response, clarify the question and
say 'How much is your worth financially, your equity?'. This is what we are going to learn today. The Word of the Day is 'Equity'.
Use CAT technique Making Aims Clear by distributing lesson outcome and objectives to the students. Use Interactive technique
distributing empty outlines. Tell them I am available to talk after class or via email.

Estimated time: 10 minutes

Learning Outcome:
Identify, capture and classify transactions and events that affect business organizations as
assets, liabilities and equities and combine them in the accounting equation

Learning Objectives: By the end of this session, students will be able to:
1. Define and identify Assets, Liabilities and Equities of an organization. Bloom's Knowledge
2. Demonstrate their understanding of the basic Accounting Equation. Bloom's Comprehension

Pre-assessment:
List three to five main topics of the lesson, using a scale of 1 to 5, then ask the students to indicate how familiar
they are with each topic.
This idea is from McKeachie's Teaching Tips.

Estimated time: 10 minutes

Participatory learning:

Discussion Questions
What is the basic accounting equation? - Knowledge
What is the difference between assets and liabilities? - Comprehension
How do you test your financial position? - Synthesis
How can you improve your financial position? - Evaluation
Socrative, The New Instructional Technology
Classroom Assessment Techniques:
Making aims clear
Tell your neighbor
Bouncing

Time Instructor Activities Learner Activities Lesson Materials
05 min Explain the purpose and importance Answer questions:
Do you have & pay monthly bills? PowerPoint slides
of Accounting. Users of information. Do you know how much money you have left
after paying all your bills? PowerPoint slides
10 min Define accounting terms. Explain Answer questions: Interactive technique:
transaction analysis; exchange of value What are your assets? Make it personal
What are your liabilities? PowerPoint slides
20 min Define the Accounting Equation What is equity?
What you own & what you owe Answer questions:
What is the difference between assets and
10 min Discuss ethics in Accounting liabilities? How do you test your financial
Fraud triangle position? How can you improve your
financial position?
Answer questions:
Have you experienced fraud or heard about
fraud and unethical behavior?

Post-assessment:
Use CAT techniques Tell Your Neighbor and Bouncing to assess student learning.
Create quizzes in Socrative assessment tool.
Prepare a quiz after each lesson and allow students to collaborate and talk to each other to solve the quiz.

Estimated time: 10 minutes, more time for homework and formal tests

Summary:
Call a student by name and ask what is the Word of the Day.
Review again the lesson outcome and objectives. Ask the discussion questions: What is the basic accounting equation?,
What is the difference between assets and liabilities? How do you determine your financial position?
Use interactive techniques Make it Personal and Think Break, to instill higher level thinking, ask one student how she can
improve her financial position. Allow a few minutes for reflection, then use Tell your Neighbor and Bouncing if necessary.
Remind them that they can talk to me after class or via email.

Estimated time: 10 minutes









Classroom Assessment Techniques, CAT

Word of the Day: Select an important term of the lesson and highlight it throughout the class session, working it into as
many examples as possible.

Make It Personal: Relate the lesson contents to the real lives of the individual students.

Empty Outlines: Distribute a partially completed outline of the lecture and ask students to fill it in.

Making Aims Clear: I will distribute lesson objectives at the beginning of the lesson. Talk to the students about what they are
studying. Then I will use Tell Your Neighbor and Bouncing periodically during the lesson and at the end when the lesson is finished.

Tell Your Neighbor: After each segment of the lesson is taught, I will ask a question from a student and ask the student to share his
thoughts with his neighbor, then tell their response to the class. At this time, I can continue teaching or use Bouncing.

Bouncing: I can bounce student answers around the class to build understanding. That Is done by calling students by name and
asking them what they think of the other students answer.

I think I will be able to increase my students learning by adopting these techniques. Making Aims Clear would improve students
understanding of the course content. Tell Your Neighbor allows me to recognize students learning or lack of understanding.
Bouncing would show my interest and caring, also increase student learning and participation.

Socrative Quiz
https://b.socrative.com/teacher/#dashboard

Teacher View

Teacher View
Teacher View

Student View

Student View

Student View

Teacher View
Teacher View

Test Questions

1. What would be the effect on the accounting equation if a company receives $10,400 from
the owner to establish a proprietorship? Evaluation

 Assets decrease $10,400 and equity decreases $10,400.
 Assets increase $10,400 and liabilities decrease $10,400.
 Assets increase $10,400 and liabilities increase $10,400.
 Liabilities increase $10,400 and equity decreases $10,400.
 Assets increase $10,400 and equity increases $10,400.

2. The assets and liabilities of Company are as follows: Cash $25,500; Accounts
Receivable, $7,800; Supplies, $1,150; Equipment, $12,600; Accounts Payable, $9,850.
What is the amount of owner's equity? Comprehension

 $9,700
 $25500
 $34900
 $37,200
 $56,900

33. . At the beginning of the year, Company's assets are $180,000 and its equity is
$135,000. During the year, assets increase $80,000 and liabilities increase $48,000.
What is the equity at the end of the year? Comprehension

4. Company has assets equal to $145,000 and liabilities equal to $109,000 at year-end.
What is the Company’s total equity? Knowledge

Rubric for a Financial Accounting Course

The purpose of this rubric is to assess student learning through identifying, accumulating, analyzing data and reporting on
financial information about the performance, financial position, cash flows of a business. Give students feedback on identifying
business transactions, preparing and recording journal entries, and preparing financial statements which include cash flow,
income statement, balance sheet, and statement of retained earnings by following Generally Accepted Accounting Principles.
Also, student learning about Cash, Accounts Receivable, Inventory, Prepaid, Long Term Assets, Depreciation, Accounts Payable,
Accrued Expenses, Unearned Revenue, Long Term Payables.

Criteria Strong Medium Weak
100 75 50

Applied Generally Accepted Accounting Applied GAAP to all the Failed to apply GAAP to Did not apply GAAP to
journal entries
Principles 20% a few journal entries most of the journal entries

Identified assets, liabilities, and equity Correctly classified all Classified most of the Failed to correctly classify
correctly items as an asset, liability items as an asset, liability most of the items as an
asset, liability or equity
20% or equity or equity

Accounted for prepaid, inventory, depreciation, Understood the concepts Understood most of the Misunderstood most of the
accrual and unearned revenue correctly and all the transactions concepts, transactions concepts and recoded the
were mostly correct
20% recorded correctly transactions incorrectly

Prepared & posted journal entries Prepared all the journal Prepared most of the Prepared a few of the
20% entries correctly journal entries correctly journal entries correctly

Prepared financial reports Prepared all 4 financial Prepared 3 financial Prepared 2 financial
reports reports reports
20%

Reflection

I believe the quality of education depends, to a large extent, on the quality of teachers involved
in its development and delivery. I am new to the teaching profession. I started teaching for the
first time in January of 2015. I have over 35 years of accounting experience but no teaching
expertise except training employees. I wanted to develop myself. That is the reason I took this
ACP class.

This class introduced me for the first time to the teaching concepts BOPPPS lesson plan,
Bloom’s Taxonomy, and Rubrics. Designing a lesson by paying attention to its smaller pieces
Bridge, Objectives, Pre-assessment, Participatory lesson, Post-assessment, Summary places
more focus on student learning. Bloom’s Taxonomy encourages us to ask the type of questions
that could make the students think critically.

The book, McKeachie’s Teaching Tips and the other resources recommended by Professor Gail
Marxhausen were full of great teaching ideas and recommendations. I found that I could
incorporate the following ideas, tools and methods in my classes: Word of the day, Reading
assignments in advance with built-in grading structure, use of interactive and CAT techniques
such as Tell your neighbor, Bouncing, Distribution of empty outlines for note taking, Distribution
of lesson objectives, Socrative software for quiz creation, Pre-assessment technique of listing
the main lesson topics on the board, and preparation of questions according to Bloom’s
Taxonomy for deeper student learning.

I have already made some changes and am using the following techniques in my spring 2016
classes:

- Students receive 4 points by reading the lesson before coming to class

- Students receive 4 points for a short quiz after each lesson and are allowed to
collaborate and solve the quiz together. This change has increased student interaction
significantly.

I am glad I found the opportunity to take this ACP class. I will be definitely a more effective
instructor by including the concepts I have learned at the ACP in my classes. It is my intention
to include some of the concepts and tools I have learned here in every lesson I teach in the
future. This commitment can be seen in the approach I have already taken to the lab
assignment I give the students after each lesson this semester.

I am very much interested in learning and have attended quite a few seminars at LSC-Cyfair
since my employment last year in January of 2015. I believe having seminars with public
experts would be much more effective. This can be done with videos if is cost prohibitive to
have the speaker present in person. I am also interested to see seminars geared directly for a
particular division field.