Accounting 135, Fall 2013
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BOOKKEEPING I
ACCOUNTING 135
Mon & Wed 11:00 A.M. – 12:15 PM CED 316
CARSON CAMPUS
FALL 2013 SYLLABUS
(Tentative- Subject To Change)
Instructor:
Sharon R. Morgan, MBA
Office: 775-445-4266 Fax: 775-445-3141
Email: sharon.morgan@wnc.edu
Cell: 250-4916 call or text
Mailing Address:
Western Nevada College
2201 West College Parkway
Carson City, Nevada 89703
Office Hours:
Prerequisite:
None
Transfer Status:
Non-transferred
Required Materials:
1. Hardbound textbook, authors Heintz & Parry, College Accounting, edition 21, and
CengageNOW access in order to do the homework assignments and exams.
2. Calculator, pencil #2 or darker lead, Eraser, Straight Edge (for in class problems, and
access to computer for homework and exams.
3. My WNC Online NSHE login ID & Password (Required for all students)
4. CengageNow Login ID website: http://login.cengagebrain.com (Required by all students).
Open “My Home” page, click “Open” button for CengageNOW, and enter the Course
key E-HY7WMCMMDYQJX on “Courses” tab.
5. Internet access or lab card for Internet access.
Course Description:
Introduction of basic principles of bookkeeping, and applied accounting for a business enterprise
with special emphasis on accounting for sole proprietorships, service and merchandising
companies. Includes debits and credits, the accounting cycle, journals, ledgers, bank
reconciliations, payroll, and the preparation of simple financial statements.
Purpose of the Course:
1. To introduce the basic principles of double entry accounting, including journalizing,
posting, preparation of a work sheet, and preparation of basic financial statements.
2. To introduce banking and payroll activities.
3. To prepare students for further course work in accounting
4. This is a web-enhanced class that delivers homework and exams online.
Carson Fall 2013 ACC 135 3/15/2016
Accounting 135, Fall 2013
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Late Registration
The last day to add a full-term fall class through myWNC is Friday, August 30. Students must
submit a Late Registration Enrollment Request form with instructor signature/approval during the
second week of classes. Last day for even exchange of credits ends on September 03. Students
must pay for a class in full by 5 p.m. Friday, September 6, for all classes, unless payment plan
arrangements have previously been made and paid, unpaid students may be removed from class
roster. The last day to pay for and submit a request to add a full-term class is Monday,
September 09.
Adds, Drops & Withdrawals
Adds/drops may be completed at my.wnc.edu. The last day to add full term classes through
myWNC is Friday, August 30. Dropping a full-term class must be done through myWNC by
Friday, October 29. Classes dropped after the 100 percent refund period will remain on a student
transcript with a "W." It is the student’s responsibility to officially withdraw from a class; an
“F” will be assigned to failing students who do not withdraw.
Grading:
Four examinations (100 points each)
Class Participation
Homework
Total
Letter Grade scale:
A = 558 to 600 points
A- = 540 to 557 points
B+ = 522 to 539 points
B = 498 to 521 points
B- = 480 to 497 points
C+ = 462 to 479 points
C = 438 to 461 points
C- = 420 to 437 points
D+ = 402 to 419 points
D = 378 to 401 points
D- = 360 to 377 points
F = 0 to 359 points
400 points
100 points
100 points
600 points
(93% to 100%)
(90% to 92.9%)
(87% to 89.9%)
(83% to 86.9%
(80% to 82.9%)
(77% to 79.9%)
(73% to 76.9%)
(70% to 72.9%)
(67% to 69.9%)
(63% to 66.9%)
(60% to 62.9%)
( 0% to 59.9%)
The instructor reserves the right to lower the above scale, but not to increase the above scale.
As a student you are responsible for the grade that you receive, if you attend class, do the
homework, and exams you should receive an acceptable grade, it up to you.
Examinations:
Four (4) seventy-five-minute examinations will be given during the semester worth 100 points
each. They will consist of true false, multiple choice questions and problems. The exams may
cover all material assigned, whether or not explicitly covered in class. Exam 4 will also include a
computer component. All exams and homework are administered online on the CengageNOW
website. There are no makeup exams. If you miss an exam without notifying the instructor you
will get and “F”. You must pass all four (4) exams to pass the class.
Carson Fall 2013 ACC 135 3/15/2016
Accounting 135, Fall 2013
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The exams are administered online and automatically graded, and the instructor will review the
results with the class during the next class meeting after the exam.
Class Cancellation:
In the case of a class cancellation, all students will be notified through MyWNC, so please check
your messages.
Disability Services:
A student with a disability that needs accommodation should contact the Disability
Support Services Office (Bristlecone 103) to arrange for appropriate accommodations.
Academic Integrity and Student Conduct:
Student conduct shall conform to the standards of conduct as set forth in the Western Nevada
College Catalog. Plagiarism or Cheating in any form or manner shall result in an automatic
grade of “F” for the semester.
Written Assignments (Homework):
Homework will be assigned a total of twenty (20) times during the semester including the
assignments done in class. Each day's assignment will be allocated a score of between 0 and 5
points, HW points will be assigned based on effort. Although the maximum points assigned
are 100, getting a 100% on all homework will not by itself allow you to pass the class
100/600 points.
The appropriate text chapters should be read carefully and in full before attempting the
assignments. Students are expected to work through all of the assigned problems prior to the
class period for which they are assigned. Please note that the textbook offers more exercises
and problems at the end of each chapter than will be assigned. The assigned problems are the
minimum, which should be completed to ensure an understanding of the material. If a student
is not fully comfortable with the material after doing the assigned problems, working additional
exercises or problems is recommended. There are additional student practice questions, study
tools, and other resources on the student CengageNOW website.
Working homework problems with other students is encouraged; simply copying solutions is
not acceptable. History has shown that individuals who copy homework generally fail the
course. Late homework will not be accepted unless prior arrangements are made with the
instructor. If you cannot be in class the day the homework is due, please complete the
assignment online. Homework, which arrives after the due date will only be accepted if prior
arrangements were made with the instructor. Early homework or homework turned in timely
will always be accepted.
See the accompanying assignment schedule for homework assigned.
Tutoring: The Academic Skills Center (ASC), located in the Bristlecone Building Room 330 on
the Carson Campus, will have free tutoring available to accountings students, Call 445-4260 or
visit the ASC. Additional reference materials are also available in the WNC Library.
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Accounting 135, Fall 2013
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Attendance, Class Participation, and Cell Phone Policy:
Attendance:
Attendance will be taken each class. Students can adequately learn the course content only if
attending class on a regular basis. The instructor will present material in addition to that found in
the textbook. Excessive absences will be unacceptable. No distinction is made between an
excused absence and an unexcused absence except on examination days. Attendance will be
reflected in the class participation component of the grade, which will include a maximum of 100
points toward the final grade.
Class Participation:
Students are encouraged to ask questions and participate in class discussion and may be called
upon to answer questions in class. Class participation will count a maximum of 100 points toward
the final grade, and will include attendance. An appropriate quotation might be "The only dumb
question is the one that is not asked”.
Cell Phones and Other Electronic Devices:
Cell phones and other electronic devices should be turned off, when in class. Any use of cell
phones or other electronic devices in class may negatively affect the class participation and
component of the grade.
Carson Fall 2013 ACC 135 3/15/2016
Accounting 135- Fall 2013, Assignment Schedule
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BOOKKEEPING I
ACCOUNTING 135
CARSON CAMPUS
Mon & Wed 11:00 A.M. - 1215 PM CED 314
FALL 2013 SYLLABUS
ASSIGNMENT SCHEDULE
(TENTATIVE - SUBJECT TO CHANGE)
Day
Date
Chapter
Topics
Assignments
M
Aug 26
W
28
1
Introduction to Accounting
M
Sep 02
-
Labor Day Holiday – No Class
W
04
2
M
09
2
W
11
3
Analyzing Transaction: The Accounting
Equation
Analyzing Transaction: The Accounting
Equation
In Class Problem
Double-Entry Framework
M
16
3
Double-Entry Framework
E3-9A thru 12A
P3-13A & 14A
W
18
4
Journalizing and Posting Transactions
P4-10A & 11A
M
23
4
W
25
1-4
5
M
30
5
W
Oct 02
6
M
07
6
Review Chapters 1-4
Online Exam I – Chapters 1-4
Online Exam I – Chapters 1-4 due
Adjusting Entries and the Work Sheet
Adjusting Entries and the Work Sheet
Skip Appendix
Financial Statements and the Closing Process
Skip Appendix
Financial Statements and the Closing Process
W
09
CP-1
M
14
CP-1
Introduction to Syllabus
W
16
7
M
21
W
23
7
5-7
5-7
8
E2-1A thru 7A
P2-8A thru 12A
(Chapter 2 Mastery Problem to
be done on computer in class)
E3-1A thru 5A
Comprehensive Problem 1
The Accounting Cycle
Comprehensive Problem 1
The Accounting Cycle
Accounting for Cash
Skip Appendix
Accounting for Cash
Review & Online Exam II – Chapters 5-7
Online Exam II – Chapters 5-7 Due
Payroll Accounting - Employees
E5-1A thru 7A
E5-13A, 14A & 16A
E6-1A thru 4A
P6-7A, 8A
E7-1A thru 6A
P7-8A, 11A & 8B
E8-1A, 2A, 4A
Carson Fall 2013 ACC 135 3/15/2016
Accounting 135- Fall 2013, Assignment Schedule
Page 5
M
28
8
Payroll Accounting - Employees
E8-5A, 7A, 8A, 9A & P8-9B
W
30
8
Comprehensive Problem
M
Nov 04
9
Payroll Accounting – Employers
Comprehensive Chapter 8
Mastery Problem (page 311)
E9-1A thru 5A
P9-7A & P9-8B
W
06
M
11
W
9
8-9
-
Payroll Accounting - Employers
Online Exam III – Chapters 8-9
Veterans Day Holiday – College Closed
13
8-9
10 & 11
Online Exam III – Chapters 8-9 due
Accounting for Sales and Cash Receipts
M
18
11
W
20
-
M
25
14
W
27
Chapter 10 Mastery Problem
(p. 302)
P10-10B
E11-2A, P11-11B
Chap 11 Mastery Prob (p. 432)
Purchases and Cash Payments
Instructional Holiday – No Classes
Adjustments and the Work Sheet
E14-1A thru 3A, 5A
P14-9B
No Classes
M
Dec 02
15
Financial Statement and Year-End
E15-3A & 7A
W
04
15
Financial Statement and Year-End
Comprehensive Problem 2
(Page 614)
M
09
10-15
W
11
10-11 &
14-15
Review Chapters 10-11; 14 -15
Online Exam IV – Chapters 10-11; 14 -15
Exam IV – Chapters 10-11 & 14-15 Due
Carson Fall 2013 ACC 135 3/15/2016