SYLLABUS
HOUSTON COMMUNITY COLLEGE
ACCT 1303 – INTRODUCTION TO ACCOUNTING 1 This course covers analyzing,
classifying, and recording transactions in a manual and computerized environment. Emphasis is
placed on understanding the complete accounting cycle and preparing financial statements, bank
reconciliation’s, and payroll. Coverage also includes the fundamental principles of double-entry
bookkeeping, financial statements, trial balances, worksheets, special journals, adjusting entries
and closing entries.
Meeting days and Time: Mondays
7:00
to
10:00
Course Reference Number: 71978
Instructor: S. Ray Rahman
Instructor of Accounting
Northwest College – Spring Branch Campus
Office Hours:_________________________
Phone #:____713-718-5700_____________
Email: Shafiqullah.Rahman@hccs.edu or rayr@labrada.com
Basic Course Goals
The primary purpose of this course is to help managers make decisions that support the
achievement of an organization’s financial goals and objectives. This course is designed to
provide a comprehensive and contemporary foundation for the kinds of accounting data used by
managers in organizations today. Throughout the course, the focus is on the acquisition, analysis,
and application of accounting information in the management decision process.
Textbook and Related Material
Text: McQuaig, D.J. Billie, P.A. Nobles, T.L. College Accounting, Chapters 1-12, 10th Edition,
ISBN – 10: 1439038783, ISBN – 13: 9781439038789. © 2011, South-Western Cengage
Learning.
Evaluation and Requirements:
Students are expected to read all assigned chapters, complete and submit all assignments on due
dates, and attend all classes. The nature of the course is such that perfect attendance is essential
for mastery of the course content. A missed class can never be duplicated.
Accounting is best learned through doing. Therefore, there are always homework assignments to
do. This will require a considerable commitment of time and effort from you. Typically, the
successful student in college can count on 3 hours of independent study for every hour in the
classroom.
Students are responsible for the “learning objectives” at the beginning of each chapter.
Accounting is a subject that cannot be mastered passively. The concepts and ideas can be
compared to building blocks - each serves as a foundation for new ones. It is extremely important
that each student be actively involved in the learning process. This requires intensive study of
each chapter, the study guide, and continuous application of the ideas to homework problems.
Your final grade for this course will be based on how well you do in meeting the evaluation
requirements listed on your assignment schedule and applying the grading scale which is listed
below.
Drops and Withdrawals:
It is the responsibility of each student to officially drop or withdraw from a course. Failure to
officially withdraw may result in the student receiving a grade of F in the course. A student my
officially withdraw in any of the following ways:
1. Complete an official withdrawal form at any HCCS campus.
2. Send a letter requesting withdrawal to:
Registrar
Houston Community College System
P.O. Box 667517
Houston, TX 77266-7517
The withdrawal will be effective as of the date of the postmark. Withdrawals will NOT be
accepted by telephone.
Class Attendance:
Students are expected to attend class regularly. Students are responsible for materials covered
during their absences, and it is the student’s responsibility to consult with the instructor for any
make-up assignments. Although it is the responsibility of the student for non-attendance, the
instructor has full authority to drop a student for excessive absences.
A student may be dropped from any course for excessive absences after the student has
accumulated absences of 12.5% of the hours of instruction. For example, in a 3 credit hour
lecture class meeting 3 hours per week, a student may be dropped after 6 hours of absence.
Examinations:
There will be a total of three sectional examinations (there will be no make-up examinations).
The two highest grades received on these exams will be used to compute the student’s final grade
for the course. The lowest score will be dropped. If a student misses an exam, that becomes the
dropped exam.
Incompletes
The grade of “I” (incomplete) is conditional and at the discretion of each instructor. If you
receive an “I,” you must arrange with your instructor to complete the course work by the end of
the following term (excluding Summer). After the deadline, the “I” becomes an “F.”
Students with Disabilities
Any students with a documented disability (e.g. physical, learning, psychiatric, vision, hearing,
etc.) who needs to arrange reasonable accommodations must contact the Disabilities Services
Office at the respective college at the beginning of each semester. Faculty are authorized to
provide only the accommodations requested by the Disability Support Services Office.
Academic Honesty
Students are responsible for conducting themselves with honor and integrity in fulfilling course
requirements. Penalties and/or disciplinary proceedings may be initiated against a student
accused of scholastic dishonesty.
“Scholarly dishonesty” includes, but is not limited to, cheating on a test or project, plagiarism,
and collusion.
Accounting Department Website
Our website is: www.hccs.edu
Tutoring/Lab Hours:
See your instructor for locations, days and times.
Assignment Schedule:
An assignment schedule is attached to this syllabus. This schedule will be followed throughout
this course. Any modifications to this schedule will be announced in class.
INTRODUCTION TO ACCOUNTING 1
Assignment Schedule
Course 1303: CRN # 71978
Instructor: S. Ray Rahman
Spring Branch Campus Room # 216
(713) 718-5700
Class Time: 7:00 - 10:00
TEXT: McQuaig, D.J. Bille, P.A. Nobles, T.L. College Accounting, Chapters 1-12, 10th Edition,
ISBN-10: 1439038783, ISBN-13: 9781439038789. © 2011, South-Western Cengage Learning
90 80 70 60 0 -
100 A
89 B
79 C
69 D
59 F
Test # 1
15%
Test # 2
15%
Test # 3
15%
Final
30%
Peachtree Project
10%
Excel Project
10%
Homework
15%
Attendance
5%
Total
100%
MONDAY
Session
Date
1
24-Jan-11
Chapter
Topic
Homework
1
Introduction - Course overview
Asset, Liability, Owner's Equity, Revenue &
Expense Accts
Problem 1-4A
2
31-Jan-11
2
T Accts, Debits & Credits, Trial Balance and Fin
Statements
Problem 2-4A
3
7-Feb-11
3
The General Journal and the General Ledger
Problem 3-1A, 3-3A, 3-4A
4
Adjusting Entries and the Worksheet
Problem 4-3A, 4-4A
5
Closing Entries and the Post-Closing Trial
Balance
Problem 5-4A
4
14-Feb-11
Start Peachtree Project
(Review for Exam # 1)
5
21-Feb-11
President's Day Holiday
6
28-Feb-11
Exam # 1 - (Chapters 1-5)
7
7-Mar-11
6
Bank Accounts and Cash Funds
Problem 6-2A, P6-4A
Submit Peachtree Project
8
14-Mar-11
9
21-Mar-11
Spring - Break
7
Employee Earnings and Deductions
Problem 7-3A, P7-4A
8
Employer Taxes, Payments, and Reports
Problem 8-2A, P8-4A
(Review for Exam # 2)
10
Exam # 2 - (Chapters 6-8)
28-Mar-11
Start Excel Payroll Register Project
11
4-Apr-11
9
Sales & Purchases; Appendix - Perpetual Method
(P 385)
Problem 3A, P9A-1
Payroll
Submit Excel Payroll Register Project
12
11-Apr-11
10
Cash Receipts & Cash Payments
Problem 1A, P39A
13
18-Apr-11
11
Work Sheet and Adjusting Entries
Problem 2A
14
25-Apr-11
12
Financial Statements, Closing Entries, and
Reversing Entries
Problem 1A, 2A
(Review for Exam # 3)
15
2-May-11
Exam # 3 - (Chapters 9-12)
Review for Final
16
9-May-11
Final Exam (Chapters 1-14)
[ Comprehensive }
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Examinations: There will be three sectional examinations (there will be no make-up
examinations) . The two highest grades received on these exams will be used to
compute the student's final grade for the course. The 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.