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Accounting
Central College
Business, Financial & Legal Studies
Division Chair: Dr. Mesfin Genanaw
HCCS-Accounting Program Coordinator: Dr. Marina Grau
ACCT 2301-0006– Principles of Accounting-I
CRN 10297 – 5 Week Summer Semester, June 2nd – July 6th, 2014
BSCC Room 207 | 10:00AM - 12:30AM – 12:30PM-Thur
3 hour lecture course
Instructor Contact Information:
Instructor Name:
Phone #:
Email:
Donald R. Bond, CPA
713-651-9300
donald.bond@hccs.edu
Office location and hours
Please feel free to contact me concerning any problems that you are experiencing in this course.
You do not need to wait until you have received a poor grade before asking for my assistance.
Your performance in my class is very important to me. I am available to hear your concerns and
just to discuss course topics. Feel free to contact me by my phone or email anytime to arrange a
meeting.
Syllabus Changes
The syllabus is subject to change. When changes occur the instructor will advise the students
during class time and as an announcement on Eagle on Line or thru Connect. It will be the
students responsibility when absent to check with the instructor or students or check Eagle on
Line or Connect for announcements.
Course Description
Fundamentals of financial accounting, including double-entry accounting and the accounting
cycle. Other topics include cash, receivables, inventories, plant assets, liabilities, partnerships,
corporation, investments, and statement of cash flows and interpretation of financial statements.
Prerequisites
ACNT 1303/Program approval
“I hear and I forget”, “I see and I remember”, “I do and I understand.” ……….Confucius
Course Goal
The primary purpose of Principles of Accounting-I is to provide the students with basic concepts
and techniques of double-entry accounting and the accounting cycle. The course is designed to
meet the needs of those students who are preparing for a career in accounting
Course Student Learning Outcomes (SLO) and Program Learning Objectives (PLO)
Students will:
1. Illustrate the accounting cycle for one period.
2. Describe and illustrate use of bank reconciliation.
3. Describe payroll accounting systems.
4. Describe and illustrate the accounting for proprietorships, partnerships, and corporations.
5. Prepare a statement of cash flows.
6. EXCEL-Students will work in EXCEL following textbook example formats, labels, and
formulas
7. Students will be able to read, listen, speak, and write proficiently inpreparation for
presentations with clients, accounting firms and compliance work.
8. Students will demonstrate complete understanding of the complete accounting cycle.
9. Students will be able to prepare financial statements and tax returnsutilizing
computerized software packages, ie. Turbo Tax, Peachtree, and/orQuick Books.
10. Students will be able to reconcile and verify account balances, audit for internal control,
and prepare financial statements.
Learning objectives
The student will be able to:
1. Illustrate the accounting cycle for one period.
2. Determine the cost of inventory.
3. Describe and illustrate the use of bank reconciliation in controlling cash.
4. Describe the accounting for notes receivable.
5. Compute depreciation.
6. Describe payroll accounting systems that use a payroll register, employee earning
records, and a general journal.
7. Describe and illustrate the accounting for forming a partnership and for dividing the net
income and net loss of a partnership.
8. Describe and illustrate the characteristics of stock, classes of stock, and entries for issuing
stock.
9. Journalize entries for bonds payable.
10. Prepare a statement of cash flows, using the direct method
SCANS or Core Curriculum Statement
The Secretary’s Commission on Achieving Necessary Skills (SCANS) from the U.S. Department
of Labor was asked to examine the demands of the workplace and whether our students are
capable of meeting those demands. Specifically, the Commission was directed to advise the
Secretary on the level of skills required to enter employment. In carrying out this charge, the
Commission was asked to do the following:

Define the skills needed for employment
“I hear and I forget”, “I see and I remember”, “I do and I understand.” ……….Confucius



Propose acceptable levels of proficiency
Suggest effective ways to assess proficiency, and
Develop a dissemination strategy for the nation’s schools, businesses, and homes
SCANS research verifies that what we call workplace know-how defines effective job
performance today. This know-how has two elements: competencies and a foundation. This
report identifies five competencies and a three-part foundation of skills and personal qualities
that lie at the heart of job performance. These eight requirements are essential preparation for all
students, whether they go directly to work or plan further education. Thus, the competencies and
the foundation should be taught and understood in an integrated fashion that reflects the
workplace contexts in which they are applied.
Workplace Competencies
Foundation Skills
Resources: allocating time, money,
materials, space, staff
Basic Skills: reading, writing, arithmetic
and mathematics, speaking and listening
Interpersonal Skills: working on teams,
teaching others, serving customers, leading,
negotiating, and working well with people
from culturally diverse backgrounds
Thinking Skills: thinking creatively,
making decisions, solving problems, seeing
things in the mind’s eye, knowing how to
learn, and reasoning
Information: acquiring and evaluating
data, organizing and maintaining files,
interpreting and communicating, and using
computers to process information
Personal Qualities: individual
responsibility, self-esteem, sociability, selfmanagement and integrity
Systems: understanding social,
organizational, and technological systems,
monitoring and correcting performances,
and designing or improving systems
Technology: selecting equipment and
tools, applying technology to specific tasks,
and maintaining and troubleshooting
technologies
SCANS workplace competencies and foundation skills have been integrated into Introduction to
Accounting, and are exhibited in the SCANS schedule.
“I hear and I forget”, “I see and I remember”, “I do and I understand.” ……….Confucius
Course Calendar
Date
Topic and Advanced Reading
6/2
Ch 1: Introducing Accounting in
Business
Ch 2: Analyzing and Recording
Transactions
Ch 3: Adjusting Accounts and
Preparing Financial Statements
6/3,4
6/5,9
6/12
6/15
Ch 4: Accounting For Merchandising
Operations
Ch 5: Inventories and Cost of Sales
Exam # 1
6/16
6/17,18
Ch 6: Cash and Internal Controls
Ch 7: Accounts and Notes Receivables
6/10,11
Day
Chapters 1,2,3,4 Due 11:59pm
6/19
6/22
Ch 8: Long-Term Assets
Exam #2
Chapters 5-8 Due 11:59pm
6/23
Ch 9: Current Liabilities & Appendix
A
Ch 11: Corporate Reporting and
Analysis
Ch 12: Statement of Cash Flows
Final review
Exam #3
Final Exam
Chapters 9,11,12 Due 11:59pm
Chapters 1-9,11,12 In class
6/24,25
6/26,30
7/1
7/2
7/3
**PLEASE NOTE: CONNECT QUIZZES WILL BE DONE ONLINE, UNANNOUNCED QUIZZES WILL
BE DONE IN CLASS
“I hear and I forget”, “I see and I remember”, “I do and I understand.” ……….Confucius
The 100 points for each chapter in Connect is based upon the following points:
Learn Smart (20) Exercises/Problems (50) Interactive Presentations (10) Quizzes (20)
Chapter
Type
Pts
Connect
1
Learn Smart
Exercises
IP
LS
1-8
1-9
1-14
1-15
1-16
A1
P1
P2
Quiz
Total
2
Learn Smart
Exercises
IP
LS
2-7
2-9
2-10
A1
C2
C4
Quiz
Total
3
Learn Smart
Exercises
IP
LS
3-1
3-3
3-5
3-7
3-11
3-12
P1
P3
Quiz
Total
1-3
Overview
4
Problem
Learn Smart
3-7
LS
20
8
6
12
8
16
1
3
6
20
100
Also can use Smart Book
Algorithmic
Algorithmic
Algorithmic
Algorithmic
Algorithmic
20
11
23
16
2
3
5
20
100
Also can use Smart Book
algorithmic
Algorithmic
Algorithmic
20
7
5
2
5
12
19
6
4
20
100
Also can use Smart Book
Algorithmic
Algorithmic
Algorithmic
Algorithmic
Algorithmic
Algorithmic
100
20
MC 10 @ 2-Random Pooling
MC 10 @ 2-Random Pooling
MC 10 @ 2-Random Pooling
Also can use Smart Book
“I hear and I forget”, “I see and I remember”, “I do and I understand.” ……….Confucius
Exercises
IP
4-3
4-8
4-9
4-10
4-15
P1
P2
P4
Quiz
Total
1-4
Sectional Exam
5
Learn Smart
Exercises
IP
Quiz
Total
6
Learn Smart
Exercises
Problem
IP
100
LS
5-2
5-3
5-9
P1
LS
6-5
6-6
6-9
6-2
P2
P3
Quiz
Total
7
Learn Smart
Exercises
IP
20
7
10
8
5
2
2
4
20
100
LS
7-1
7-2
7-3
7-4
7-5
P1
P2
P3
Algorithmic
Algorithmic
Algorithmic
Algorithmic
Algorithmic
MC 10 @ 2 Random Pooling
Random Pooling Average 33
multiple choice
20
2
28
20
10
20
100
Also can use Smart Book
Algorithmic
Algorithmic
Algorithmic
20
14
9
8
19
4
6
20
100
Also can use Smart Book
Algorithmic
Algorithmic
Algorithmic
Algorithmic
20
12
6
8
4
2
4
4
MC 10 @ 2 Random Pooling
MC 10 @ 2 Random Pooling
Also can use Smart Book
Algorithmic
Algorithmic
Algorithmic
Algorithmic
Algorithmic
“I hear and I forget”, “I see and I remember”, “I do and I understand.” ……….Confucius
Quiz
Total
8
Learn Smart
Exercises
Problem
IP
LS
8-2
8-3
8-15
8-16
8-18
8-19
8-20
8-5
P1
P2
Quiz
Total
5-8
Sectional Exam
9
Learn Smart
Exercises
IP
Quiz
Learn Smart
Exercises
LS
9-2
9-4
9-5
9-6
9-11
9-14
P1
LS
10-1
10-2
10-9
1-14
Quiz
Total
11
Learn Smart
Exercises
MC 10 @ 2-Random Pooling
20
4
14
6
6
2
2
1
15
5
5
20
100
Also can use Smart Book
Algorithmic
Algorithmic
Algorithmic
Algorithmic
Algorithmic
Algorithmic
Algorithmic
Algorithmic
100
Total
10
20
100
LS
11-2
MC 10 @ 2-Random Pooling
Random Pooling Average 33
multiple choice
20
7
6
20
8
4
5
10
20
100
Also can use Smart Book
algorithmic
algorithmic
algorithmic
algorithmic
algorithmic
algorithmic
20
13
16
6
15
20
100
Also can use Smart Book
Algorithmic
Algorithmic
Algorithmic
Algorithmic
MC 10 @ 2-Random Pooling
6
MC 10 @ 2-Random Pooling
Also can use Smart Book
Algorithmic
“I hear and I forget”, “I see and I remember”, “I do and I understand.” ……….Confucius
IP
11-3
11-4
11-6
11-8
11-9
11-18
P1
P2
Quiz
Total
12
Learn Smart
Exercises
IP
Quiz
Total
9-12
Sectional Exam
LS
12-6
12-8
12-9
12-10
C1
10
4
4
4
4
18
4
6
20
100
Algorithmic
Algorithmic
Algorithmic
Algorithmic
Algorithmic
Algorithmic
20
12
5
5
28
10
20
100
Also can use Smart Book
Algorithmic
Algorithmic
Algorithmic
Algorithmic
100
MC 10 @ 2-Random Pooling
MC 10 @ 2-Random Pooling
Random Pooling Average 33
multiple choice
Learn Smart/Smart Book
When you click into your chapter assignments and click LS (Learn Smart) you have the option of
using either Learn Smart or Smart book. Read the comments below and decide.
Learn Smart:
No two students are alike. Why should their learning paths be? LearnSmart uses
revolutionary adaptive technology to build a learning experience unique to each student’s
individual needs. It starts by identifying the topics a student knows and does not know. As
the student progresses, LearnSmart adapts and adjusts the content based on his or her
individual strengths, weaknesses and confidence, ensuring that every minute spent
studying with LearnSmart is the most efficient and productive study time possible.
LearnSmart also takes into account that everyone will forget a certain amount of material.
LearnSmart pinpoints areas that a student is most likely to forget and encourages periodic
review to ensure that the knowledge is truly learned and retained. In this way, LearnSmart
goes beyond simply getting students to memorize material – it helps them truly retain the
material in their long term memory. Want proof? Students who use LearnSmart are 35%
more likely to complete their class; 13% more likely to pass their class; and have been
proven to improve their performance by a full letter grade.
“I hear and I forget”, “I see and I remember”, “I do and I understand.” ……….Confucius
See link below to review how to use Learn Smart
http://www.mhelearnsmart.ca/for-students/
Textbook and Related Material (Required):
Welcome to Accounting 2301-Financial Accounting Principles of Accounting 1. Please read
this entire message carefully, as it contains crucial information about your required course
materials and how to obtain the best bargain as you are shopping around.
The required textbook for this course is:
Instructional Materials
TEXTBOOK: Wild, Shaw and Chiappetta “FINANCIAL & MANAGERIAL ACCOUNTING”
4th edition. ISBN:978-0-07-811088-7. © 2011, McGraw-Hill Irwin
You will also be required to complete a variety of assignments that will be delivered via
McGraw-Hill Connect, an innovative online learning system proven to help students achieve
greater success.
While there are many purchase options, the best bargain for obtaining everything you will need
to be successful in this course may be found in the value-added bundle available in the campus
bookstore or ordered directly from McGraw-Hill. Details of the bundle are in the attached
pricing sheet.
While I highly recommend the option that includes a printed copy of the text, if you are
comfortable forgoing use of a hard-copy text in favor of an electronic version, you may instead
purchase stand-alone access to McGraw-Hill ConnectPlus. This provides you with access to all
of the assignments in McGraw-Hill Connect, plus an integrated e-book version of the required
textbook. This option is the least expensive choice for students planning to take both ACCT
2301 & ACCT 2302. You should bring your laptop to class.
Once you have purchased your materials from the bookstore or if you are ready to purchase
access directly online, go to the appropriate registration page for your section listed below:
http://connect.mcgraw-hill.com/class/d_bond_summer_2014_crn10297_m-t_10-1230
To register, confirm that you are on the appropriate page by reviewing the course and section
information listed on the site. If the course and section information listed is correct, click on the
“Register Now” button, and follow the instructions on the site to complete your registration.
If you run into any technical difficulties, please call McGraw-Hill’s Customer Experience
Group by dialing 1(800)331-5094 or submit the “Contact Us” form found online at
www.mhhe.com/support
“I hear and I forget”, “I see and I remember”, “I do and I understand.” ……….Confucius
Textbook Pricing Options:
FYI: This package has been customized to provide you with the greatest value for this
course.
 This book includes only the chapters from the book that I will cover in this course.
 The custom book is bundled with Connect Plus™ to help you succeed in this course and
is also mandatory for assignment submittal.
If you purchase the required items separately, you will likely end up paying more than you will
for this bundle
**Best Bargain
Package: Loose-Leaf textbook with Connect Plus Volume 1
ISBN: 9780077616830
Print and Digital Solution Good for Acct 1 only
Only Available Online at: Standard 5-7 day shipping applies
http://www.mhprofessional.com/mhhe_product.php?isbn=0077616839&cat=108
**Best Digital Option Second Option
Connect Plus (Includes ebook and homework access only)
All digital solution
Purchase Online:
http://connect.mcgraw-hill.com/class/d_bond_summer_2014_crn10297_m-t_10-1230
Third Option:
Package: Loose-Leaf textbook with Connect Plus Volume 1
ISBN: 9780077616830
Print and Digital Solution Good for Acct 1 only
Available at Bookstores-on Campus or Off Campus
Below is a picture of the McGraw Custom Book for HCC
Fourth Option:
“I hear and I forget”, “I see and I remember”, “I do and I understand.” ……….Confucius
If may buy the non custom book from any other source but you will have to purchase the
Connect Plus code separately from McGraw-Hill. The non custom book is:
Financial and Managerial Accounting 4th Ed. Chapters 1-24 by Wild Shaw Chiappetta
ISBN-13: 978-0-07-802560-0
Financial Accounting 4th Edition Chapters 1-13 Volume 1 by Wild Shaw Chiappetta
ISBN-13 978-0-07-
Publishers Website:
http://highered.mcgraw-hill.com/sites/0078110882/information_center_view0/
Suggestions for your success: 10 hints for approaching the course:
1) Take notes as you read all assigned material. Highlight key terms and
concepts to refer to later. Mark the margin with "?" if you read something
you cannot comprehend and ask for an explanation.
2) Note sample report formats, and formulas and keep practicing them until
you understand them. Simple memorization generally does not work.
3) Review and study glossary terms at the back of each chapter.
4) Bring this syllabus to class each day, and note any changes to it in writing
on your copy.
5) Pay attention to class lectures and homework reviews and TAKE
NOTES!!!
6) Use the study aids in Connect.
7) Ask questions when something seems unclear to you. If it is unclear to
you it is most likely unclear to someone else also.
8) Check your e-mail and Connect frequently for correspondence.
9) Do not allow yourself to fall behind in the reading, homework, and
project deadlines.
10) Always bring your textbook and a calculator to class!
“I hear and I forget”, “I see and I remember”, “I do and I understand.” ……….Confucius
Instructional Methods
ACCT 2301 is a required, elective, or prerequisite course depending upon program or accounting
courses. As an instructor, I want my students to be successful. I feel that it is my responsibility
to provide you with knowledge concerning the field of accounting, modeling good teaching
strategies, and organizing and monitoring the class experience that allows you to connect the
information that you learn in this course to the real world of accounting.
As a student wanting to learn about the field of accounting, it is your responsibility to read the
textbook, submit assignments on the due dates, study for the exams, participate in classroom
activities, attend class, and enjoy yourself while experiencing the real world of accounting.
As I believe that engaging the students in the learning is essential for teaching to be effective,
you will spend the majority of class time involved in collaborative activities. You will be
involved in discussions with your classmates and your instructor. As you will want to contribute
to these discussions, you will need to come to class prepared to discuss, analyze and evaluate
information from your text.
Student Assignments
Assignments have been developed that will enhance your learning. To better understand a topic,
you will be given assignments on key information that you will need to remember for your
success in your career as an accountant. Students will be required to successfully complete the
following homework and project and submit electronically, as an attachment in email to the
instructor.
Assignments should be named as Lastname,Firstname-AssignmentName.filetype
Where,
Lastname is your last name as on record and appears in the Class Roster
Firstname is your first name as on record and appears in the Class Roster
AssignmentName for homework is homework and filetype xls
AssignmentName for project is project and filetype xls
Homework and Quizzes: To be done online and submitted online.
Project: To be assigned.
In the world of accounting, it is imperative that you submit reports, plans or required
paperwork on time, thus I require you to submit your assignments on the due dates. Late
assignments will not be accepted.
Sectional Exams
Multiple choice questions will include complete accounting cycle. Questions will also include
concepts and techniques concerning proprietorship, partnership and corporation accounting.
There will be a total of three sectional examinations (no make-up examination). Two highest
grades received on these exams will be used to compute student’s final grade for the course. The
“I hear and I forget”, “I see and I remember”, “I do and I understand.” ……….Confucius
lowest score will be dropped. If a student misses an exam, that becomes the dropped exam.
However, you may make special arrangements with me to take an exam early.
Exam #1 – (Chapters 1 – 4)
Exam #2 (Chapters 5-8)
Exam #3 (Chapters 9,11,12)
Final Exam
Multiple choice questions covering all chapters from the textbook will include questions
covering complete accounting cycle. Questions will also include proprietorship, partnership and
corporation accounting concepts and techniques.
Final Exam (Chapters 1 –9, 11-12)
Student Assessments
3 Sectional Exams at 100 points each (22%)
Final examination (11%)
Connect Overview Problem (7%)
Learn Smart, Homework / Quizzes (60%)
Total
300 points
150 points
100 points
800 points
1350 points
“I hear and I forget”, “I see and I remember”, “I do and I understand.” ……….Confucius
HCC Policy Statements
Link: http://www.hccs.edu/hccs/faculty-staff/policies-procedures-hcc
Americans with Disabilities Act (ADA)
Any student with a documented disability (e.g. physical, learning, psychiatric, vision, hearing,
etc.) who needs to arrange reasonable accommodations must contact the Disability Services
Office at the respective college at the beginning of each semester. Faculty is authorized to
provide only the accommodations requested by the Disability Support Services Office.
To visit the ADA Web site, log on to www.hccs.edu, click Future students, scroll down the page
and click on the words Disability Information.
For questions, please contact Donna Price at 713.718.5165 or the Disability Counselor at your
college.
District ADA Coordinator - Donna Price - 713.718.5165
Central ADA Counselors -Jaime Torres - 713.718.6164; Martha Scribner - 713.718.6164
Northeast ADA Counselor- Kim Ingram - 713.718.8420
Northwest ADA Counselor - Mahnaz Kolaini - 713.718.5422
Southeast ADA Counselor - Jette Lott - 713.718.7218
Southwest ADA Counselor - Dr. Becky Hauri - 713.718.7910
Coleman ADA Counselor - Dr. Raj Gupta - 713.718.7631
Academic Honesty
A student who is academically dishonest is, by definition, not showing that the coursework has
been learned, and that student is claiming an advantage not available to other students. The
instructor is responsible for measuring each student's individual achievements and also for
ensuring that all students compete on a level playing field. Thus, in our system, the instructor has
teaching, grading, and enforcement roles. You are expected to be familiar with the University's
Policy on Academic Honesty, found in the catalog. What that means is: If you are charged with
an offense, pleading ignorance of the rules will not help you. Students are responsible for
conducting themselves with honor and integrity in fulfilling course requirements. Penalties
and/or disciplinary proceedings may be initiated by College System officials against a student
accused of scholastic dishonesty. “Scholastic dishonesty”: includes, but is not limited to,
cheating on a test, plagiarism, and collusion.
Cheating on a test includes:





Copying from another students’ test paper;
Using materials not authorized by the person giving the test;
Collaborating with another student during a test without authorization;
Knowingly using, buying, selling, stealing, transporting, or soliciting in whole or part the
contents of a test that has not been administered;
Bribing another person to obtain a test that is to be administered.
“I hear and I forget”, “I see and I remember”, “I do and I understand.” ……….Confucius
Plagiarism means the appropriation of another’s work and the unacknowledged incorporation of
that work in one’s own written work offered for credit.
Collusion mean the unauthorized collaboration with another person in preparing written work
offered for credit. Possible punishments for academic dishonesty may include a grade of 0 or F
in the particular assignment, failure in the course, and/or recommendation for probation or
dismissal from the College System. (See the Student Handbook)
Student attendance
It is important that you come to class! Attending class regularly is the best way to succeed in this
class. Research has shown that the single most important factor in student success is attendance.
Simply put, going to class greatly increases your ability to succeed. You are expected to attend
all lecture and labs regularly. You are responsible for materials covered during your absences.
Class attendance is checked daily. Although it is your responsibility to drop a course for
nonattendance, the instructor has the authority to drop you for excessive absences.
If you are not attending class, you are not learning the information. As the information that is
discussed in class is important for your career, students may be dropped from a course after
accumulating absences in excess of 12.5% hours of instruction. The six hours of class time
would include any total classes missed or for excessive tardiness or leaving class early.
You may decide NOT to come to class for whatever reason. As an adult making the decision not
to attend, you do not have to notify the instructor prior to missing a class. However, if this
happens too many times, you may suddenly find that you have “lost” the class.
Poor attendance records tend to correlate with poor grades. If you miss any class, including the
first week, you are responsible for all material missed. It is a good idea to find a friend or a
buddy in class who would be willing to share class notes or discussion or be able to hand in
paper if you unavoidably miss a class.
Class attendance equals class success.
Withdrawal Deadline
If you feel that you cannot complete this course, you will need to withdraw from the course prior
to the final date of withdrawal. Before, you withdraw from your course; please take the time to
meet with the instructor to discuss why you feel it is necessary to do so. The instructor may be
able to provide you with suggestions that would enable you to complete the course. Your
success is very important. Beginning in fall 2007, the Texas Legislature passed a law limiting
first time entering freshmen to no more than SIX total course withdrawals throughout their
educational career in obtaining a certificate and/or degree.
To help students avoid having to drop/withdraw from any class, HCC has instituted an Early
Alert process by which your professor may “alert” you and HCC counselors that you might fail a
class because of excessive absences and/or poor academic performance. It is your responsibility
to visit with your professor or a counselor to learn about what, if any, HCC interventions might
“I hear and I forget”, “I see and I remember”, “I do and I understand.” ……….Confucius
be available to assist you – online tutoring, child care, financial aid, job placement, etc. – to stay
in class and improve your academic performance.
If you plan on withdrawing from your class, you MUST contact a HCC counselor or your
professor prior to withdrawing (dropping) the class for approval and this must be done PRIOR
to the withdrawal deadline to receive a “W” on your transcript. **Final withdrawal deadlines
vary each semester and/or depending on class length, please visit the online registration
calendars, HCC schedule of classes and catalog, any HCC Registration Office, or any HCC
counselor to determine class withdrawal deadlines. Remember to allow a 24-hour response
time when communicating via email and/or telephone with a professor and/or counselor. Do
not submit a request to discuss withdrawal options less than a day before the deadline. If you
do not withdraw before the deadline, you will receive the grade that you are making in the class
as your final grade.
Repeat Course Fee
The State of Texas encourages students to complete college without having to repeat failed
classes. To increase student success, students who repeat the same course more than twice, are
required to pay extra tuition. The purpose of this extra tuition fee is to encourage students to
pass their courses and to graduate. Effective fall 2006, HCC will charge a higher tuition rate to
students registering the third or subsequent time for a course. If you are considering course
withdrawal because you are not earning passing grades, confer with your instructor/counselor as
early as possible about your study habits, reading and writing homework, test taking skills,
attendance, course participation, and opportunities for tutoring or other assistance that might be
available.
HCC Student Services Information
Link:
http://www.hccs.edu/hcc/System%20Home/Departments/Student_Handbook/student_policies.pdf
“I hear and I forget”, “I see and I remember”, “I do and I understand.” ……….Confucius
Early Alert
HCC has instituted an Early Alert process by which your professor will “alert” you through
counselors of concerns that you might fail a class because of excessive absences and/or poor
academic performance.
Classroom Behavior
As your instructor and as a student in this class, it is our shared responsibility to develop and
maintain a positive learning environment for everyone. Your instructor takes this responsibility
very seriously and will inform members of the class if their behavior makes it difficult for
him/her to carry out this task. As a fellow learner, you are asked to respect the learning needs of
your classmates and assist your instructor achieve this critical goal.
Use of Camera and/or Recording Devices
As a student active in the learning community of this course, it is your responsibility to be
respectful of the learning atmosphere in your classroom. To show respect of your fellow
students and instructor, you will turn off your phone and other electronic devices, and will not
use these devices in the classroom unless you receive permission from the instructor.
Use of recording devices, including camera phones and tape recorders, is prohibited in
classrooms, laboratories, faculty offices, and other locations where instruction, tutoring, or
testing occurs. Students with disabilities who need to use a recording device as a reasonable
accommodation should contact the Office for Students with Disabilities for information
regarding reasonable accommodations
Instructor Requirements
As your Instructor, it is my responsibility to:
 Provide the grading scale and detailed grading formula explaining how student grades are
to be derived
 Facilitate an effective learning environment through class activities, discussions, and
lectures
 Description of any special projects or assignments
 Inform students of policies such as attendance, withdrawal, tardiness and make up
 Provide the course outline and class calendar which will include a description of any
special projects or assignments
 Arrange to meet with individual students before and after class as required
“I hear and I forget”, “I see and I remember”, “I do and I understand.” ……….Confucius
Program/Discipline Requirements
Assignments in electronic format are a discipline requirement of ACCT 2301. Emailing
assignments as attachments is essential. Assignments reinforce what you are learning in class by
connecting theory to the real world of accounting. The assignments are very important and as
such, they must be completed on time or you will not receive a passing grade in this class.
Grading
I will assign homework, projects, conduct examinations, and keep your work in electronic format
as evidences for my assessments that you can use to determine how successful you are at
achieving the course learning outcomes (mastery of course content and skills) outlined in the
syllabus. If you find you are not mastering the material and skills, you are encouraged to reflect
on how you study and prepare for each class. I welcome a dialogue on what you discover and
may be able to assist you in finding resources on campus that will improve your performance.
Grading Evidence
1. Homework, Quizzes (Online)
2. Project
3. Sectional exams: Exam-1, Exam-2, Exam-3
4. Final Exam
5. Overview Problem
HCC Grading Scale
90 - 100%
80 - 89%
70 - 79%
60 - 69%
BELOW 60%
=
=
=
=
=
A
B
C
D
F
(1395-1550 points)
(1240-1394 points)
(1085-1239 points)
(930-1084 points)
(0 to 929 points)
EGLS3 -- Evaluation for Greater Learning Student Survey System
At Houston Community College, professors believe that thoughtful student feedback is
necessary to improve teaching and learning. During a designated time near the end of the term,
you will be asked to answer a short online survey of research-based questions related to
instruction. The anonymous results of the survey will be made available to your professors and
department chairs for continual improvement of instruction. Look for the survey as part of the
Houston Community College Student System online near the end of the term.
“I hear and I forget”, “I see and I remember”, “I do and I understand.” ……….Confucius
Dear Student (Accounting 2301, 10am),
Welcome to Principles of Accounting I (ACCT 2301)! Please read this entire message carefully,
as it contains crucial information about your required course materials and how to obtain the best
bargain as you are shopping around.
The required textbook for this course is a Custom 1st edition of Financial & Managerial
Accounting with ConnectPlus Vol. 1. You will also be required to complete a variety of
assignments that will be delivered via McGraw-Hill Connect, an innovative online learning
system proven to help students achieve greater success.
While there are many purchase options, the best bargain for obtaining everything you will need
to be successful in this course may be found in the value-added bundle available in the campus
bookstore or ordered directly from McGraw-Hill. Details of the bundle are in the attached
pricing sheet.
While I highly recommend the option that includes a printed copy of the text, if you are
comfortable forgoing use of a hard-copy text in favor of an electronic version, you may instead
purchase stand-alone access to McGraw-Hill ConnectPlus. This provides you with access to all
of the assignments in McGraw-Hill Connect, plus an integrated e-book version of the required
textbook. This option is the least expensive choice for students planning to take both ACCT
2301 & ACCT 2302. You should bring your laptop to class.
Once you have purchased your materials from the bookstore or if you are ready to purchase
access directly online, go to the appropriate registration page for your section listed below:
http://connect.mcgraw-hill.com/class/d_bond_summer_2014_crn10297_m-t_10-1230
To register, confirm that you are on the appropriate page by reviewing the course and section
information listed on the site. If the course and section information listed is correct, click on the
“Register Now” button, and follow the instructions on the site to complete your registration.
If you run into any technical difficulties, please call McGraw-Hill’s Customer Experience
Group by dialing 1(800)331-5094 or submit the “Contact Us” form found online at
www.mhhe.com/support.
“I hear and I forget”, “I see and I remember”, “I do and I understand.” ……….Confucius
Connect: Student Registration Steps
“I hear and I forget”, “I see and I remember”, “I do and I understand.” ……….Confucius