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Course content may be changed, term to term, without

notice. The information below is provided as a guide
for course selection and is not binding in any form,
and should not be used to purchase course materials.
ACCT 211 Course Syllabus

ACCT 211

A study of basic transactions, general ledger accounts, books of original entry, closing and
adjusting entry processes, trial balances, financial statements, accounting for assets, liabilities,
sole proprietorship, equity, revenues, and expenses.

A foundation course in principles of accounting designed primarily for accounting and business
students as part of an integrated business education, and also useful for any major who wishes to
understand the language of business.

For information regarding prerequisites for this course, please refer to the Academic
Course Catalog.


Click on the following link to view the required resource(s) for the term in which you are


A. Computer with basic audio/video output equipment
B. Internet access (broadband recommended)
C. Microsoft Word
(Microsoft Office is available at a special discount to Liberty University students.)


Upon successful completion of this course, the student will be able to:
A. Correctly apply terminology used in accounting, which is the language of
B. Analyze business transactions in order to record these business transactions in the
accounting records of a sole proprietorship and a partnership according to
generally accepted accounting principles.
C. Demonstrate his/her ability to complete the accounting cycle for both service
entities and merchandise entities that operate as sole proprietorships and

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ACCT 211 Course Syllabus

D. Compile the four basic financial statementsIncome Statement, Statement of

Owners Equity, Balance Sheet, and the Statement of Cash Flows according to
generally accepted accounting principles.
E. Integrate biblical principles related to financial accounting.


A. Textbook readings and presentations
B. Course Requirements Checklist
After reading the Syllabus and Student Expectations, the student will complete the
related checklist found in Module/Week 1.
C. Group Discussion Board Forums (4)
The student will complete 4 Group Discussion Board Forums throughout the
course. The purpose of Group Discussion Board Forums is to generate interaction
among students in regard to relevant current course topics. The student is required
to post 1 thread of at least 500 words. The student must post 2 replies of at least 250
words each. For each thread, the student must support his/her assertions with at
least 2 citations other than the textbook; the Bible may be 1 of those sources.
Everything must be in current APA format. Citations for the replies are not
required, but are encouraged.
D. Connect Plus Homework (4)
The student will be assigned homework to complete in Connect Plus. At the end
of the assigned module/week, Connect Plus will automatically grade all of the
assignments, and the instructor will download the results and place the scores
within Grade Center.
As a reminder, all homework is conducted in Connect Plus, not in the textbook
(though the homework is based on the material in the text). In addition, Connect
Plus may be accessed outside of Blackboard; therefore, any potential Blackboard
outages are not grounds for Connect Plus homework deadline extensions. Save
the link provided by the instructor in the week before course begins for future
The course instructor will provide the student with the course access code during
the week before course begins, along with specific instructions for registering.
E. Individual Learning Project
The student will submit a solution to a problem that will be provided by the
instructor. For this problem, financial statements must be completed using Excel.
F. Quizzes (4)
There will be 4 quizzes to be completed through Connect Plus. The quiz questions
will be true/false and multiple-choice.


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ACCT 211 Course Syllabus

A. Points
Course Requirements Checklist 10
Group Discussion Board Forums (4 at 50 pts ea) 200
Connect Plus Homework (4 at 75 pts ea) 300
Individual Learning Project 100
Quizzes (4 at 100 pts ea) 400
Total 1010
B. Scale
A = 9001010 B = 800899 C = 700799 D = 600699 F = 0599
C. Late Assignment Policy
If the student is unable to complete an assignment on time, then he or she must
contact the instructor immediately by email.
Assignments that are submitted after the due date without prior approval from the
instructor will receive the following deductions:
1. Late assignments submitted within one week of the due date will
receive a 10% deduction.
2. Assignments submitted more than one week late will receive a 20%
3. Assignments submitted two weeks late or after the final date of the
course will not be accepted.
4. Late Discussion Board threads or replies will not be accepted.
Special circumstances (e.g. death in the family, personal health issues) will be
reviewed by the instructor on a case-by-case basis.
D. Disability Assistance
Students with a documented disability may contact Liberty University Onlines
Office of Disability Academic Support (ODAS) at to
make arrangements for academic accommodations. Further information can be

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COUR ### Course Schedule

ACCT 211
Textbook: Wild et al., Principles of Accounting Volume I (2013).

Course Requirements Checklist 10
4 Question Pre-Course Survey 0
Wild et al.: chs. 12
1 1 presentation
Undergraduate Level Business Program Assessment 0
Class Introductions 0
Group DB Forum 1 50

Wild et al.: ch. 3 Connect Plus Homework 1 75

2 1 presentation Quiz 1 100

Wild et al.: chs. 45

3 1 presentation
Group DB Forum 2 50

Wild et al.: ch. 6 Connect Plus Homework 2 75

4 1 presentation Quiz 2 100

Wild et al.: chs. 78

5 1 presentation
Group DB Forum 3 50

Wild et al.: ch. 9 Connect Plus Homework 3 75

6 1 presentation Quiz 3 100

Wild et al.: chs. 1011 Group DB Forum 4 50

7 1 presentation Individual Learning Project 100

Wild et al.: ch. 12 Connect Plus Homework 4 75

8 1 presentation Quiz 4 100

TOTAL 1010
DB = Discussion Board

NOTE: Each course week (except Module/Week 1) begins on Tuesday morning at 12:00 a.m.
(ET) and ends on Monday night at 11:59 p.m. (ET). The final week ends at 11:59 p.m.
(ET) on Friday.