Course Syllabus (Tentative)
BSAD B53a Introduction to Accounting I
Michael Ivey, Professor
Bakersfield College
1801 Panorama Drive
Bakersfield, CA 93305
e-mail: Mivey@bakersfieldcollege.edu
Fall Semester 2013
Website: www2.bakersfieldcollege.edu/ivey
Office: Business B-1
Phone (661) 395-4363
Office Hours
Monday
Tuesday
Wednesday
Thursday
8:00 – 9:30 a.m.
9:30 – 10:00 a.m.
8:00 – 9:30 a.m.
9:30 – 10:00 a.m.
12:35 – 1:00 p.m.
12:35 – 1:00 p.m.
Other times by appointment
Course Description: Introduction to modern financial accounting theory and practice. Analysis of
financial transactions using the rules of double-entry bookkeeping. Accounting cycle including
adjusting entries, worksheet, the use of special journals, bank reconciliation, and the preparation of
financial statements.
Student Learning Outcomes:
1. define the fundamental accounting equation and its logical bookkeeping applications;
2. describe basic accounting theory and practice as it relates to a service or retail type operation;
3. perform routine bookkeeping duties;
4. develop the income statement, balance sheet, and statement of owners equity;
5. summarize stages of the accounting cycle;
6. discuss specifics of bank accounts and cash funds;
7. differentiate among various special journals;
8. prepare, relate, and analyze financial statements for merchandising firms;
9. define payroll accounting and distinguish between employee earnings, deductions and taxes.
Prerequisites: Recommended reading level 5 or 6
Recommended BSAD B51
Credit Hours: 3 lecture non-transferable
Required Text and Materials: College Accounting, 20th Edition Chapters 1 -27. Heintz, James A., and
Robert W. Parry, Southwestern College Publishing, 2011 ISBN: 0-538-74519-3
OR
College Accounting, 21st Edition Chapters 1 -27. Heintz, James A., and Robert W. Parry,
Southwestern College Publishing, 2014 ISBN: 9781285055411
Grading
Chapter Tests (4 @ 100 points)
Final Examination
Homework
Total Points Available
400
100
225
725
Scale
A = 100 – 90
B = 89 – 80
C = 79 – 70
D = 69 - 60
Attendance:
There is a direct correlation between attendance and your grade. The fewer days missed, the higher
your grade. In the above grading scale, attendance is not considered as part of your grade, but you will
miss instructor and class discussions that may help you understand material that is important. Please
try to attend regularly and on time, if you know you will be absent, please let the instructor know
immediately. Any work missed is your responsibility to make up and the instructor will not remind you
of missed work. The instructor uses a one week policy, that is, work missed must be completed within
one week and you will be penalized one letter grade for late work turned in.
Class Rules:
1. Attend class promptly as required by your schedule.
2. Be prepared before you come to class, including having assignments read and homework
completed.
3. Take notes in class to help remind you of topics discussed when reviewing chapter tests.
4. The student is on his or her honor. This means cheating is unacceptable and will not be
tolerated. Anyone found cheating in this course will receive a grade of “0” on the work
involved or may be asked to withdraw from the course.
5. It is your responsibility to drop the course if you stop attending – not the instructor’s.
6. If you feel you are not getting what you expect or deserve from the instructor, talk to him. It
will not affect your grade!
****Students with disabilities who believe they may need accommodations in this class are
encouraged to contact Disabled Student Programs & Services located at Student Services Building,
1st Floor, Counseling Center (661-395-4334), as soon as possible to better ensure such
accommodations are implemented in a timely fashion.
Schedule of Problems to be Covered
Week 1
Week 2
Week 3
September 9:
Last day to drop
semester length
classes without
receiving W grades
Week 4
Week 4 & 5
Read Chapters
Chapter 1
Chapter 2
Example Problems
EX 2-1A, 2-2A, 2-3A, 2-4A
PROBLEM 2-9A
Chapter 3
EX 3-2A, 3-3A, 3-4A
PROBLEM 3-13A, 3-15A
Homework Due
First Test on Chapter 2 & 3
Chapter 4
EX 4-2A, 4-3A,
PROBLEM 4-9A
Homework Assignments
PROBLEM 2-9B
PROBLEM 3-13B, 3-15B
PROBLEM 4-9B
Test on Chapter 4
Week 6 & 7
Chapter 5
Week 8
Chapter 6
Week 9
Chapter 7
PROBLEM 5-14B
EX 5-1A, 5-2A, 5-3A, 5-4A, 5-5A
PROBLEM 5-14A
EX 6-1A, 6-2A, 6-3A, 6-4
PROBLEM 6-8B*(6-9B in 20th ed)
PROBLEM 6-8A* (6-9A in 20th ed)
Test on Chapters 5 & 6
EX 7-4A, 7-5A, 7-6A, 7-7A
PROBLEM 7-9A, 7-10A, 7-11A
PROBLEM 7-9B, 7-10B, 77-11B
Week 10 & 11
November 1:
Last day to withdraw
from semester
length classes and
receive W grades
Chapter 8
Week 12
Chapter 9
Week 13
Chapter 10
EX 8-1A, 8-3A, 8-4A, 8-5A
PROBLEM 8-9A
EX 9-2A, 9-3A
PROBLEM 9-7A
Test on Chapters 8 & 9
Chapter 11
Week 15
Chapter 12
Week 16
PROBLEM 9-7B
PROBLEM 10-11B
PROBLEM 10-11A
PROBLEM 11-11A
Week 14
PROBLEM 8-9B
PROBLEM 11-11B
Exercises 12-1A, 12-2A, 12-3A, 12- EXERCISES 12-1B, 12-2B, 12-3B,
4A, 12-5A
12-4B, 12-5B
Chapters 10-12 (Final Exam)