ACCT 100 – INTRODUCTION TO ACCOUNTING
TUESDAY 6:30-9:50 PM
SYLLABUS– FALL 2014
CRN # 25200
Stephen R. Kroll CPA, MBA, MS
e-mail: skroll@cerritos.edu
website: http://www.cerritos.edu/skroll
phone: (562) 860-2451 ext.4032
COURSE DESCRIPTION
This course is an introduction to accounting for small businesses at the college level.
Students will learn to record business transactions in accounting records; prepare a trial balance and
basic financial statements for service enterprises and merchandisers; prepare bank reconciliations; and record
payroll data. The course is a prerequisite to BUSA 101, "Fundamentals of Accounting-I."
STUDENT LEARNING OUTCOMES
1. Students will satisfactorily record transactions in either a general journal or t-account format for a service
company and/or a merchandising company.
2. Students will satisfactorily record adjusting entries in a general journal.
3. Students will satisfactorily prepare an income statement, statement of owner’s equity, and a balance sheet or
identify and calculate key components of an income statement, statement of owner’s equity and a balance
sheet
TEXT
College Accounting, Haddock, Price and Farina, 3rd edition, Chapters 1-13. McGraw-Hill Higher Education Publishing.
(ISBN# 978-0-07-763973-0). Students will also need an access code for the Connect software in order to complete the
homework.
ACCOUNTING LABS
There may be times when you can’t complete assignments during class time or you may need help
outside of class.
You may attend any of the labs listed below:
Time
4:00-5:00PM
5:00-6:30 PM
4:00-5:00PM
11:00-1:00 PM
5:00-7:00 PM
Day
MW
T
TTh
W
W
1
Instructor
Farina
Kroll
Smith
Kroll
Alvarado
Room
BE 108
BE 108
BE 108
BE 122
BE 108
.
GRADING
90% or more
= A
12 Homework Assignments (2 lowest dropped)
100
80 - 89%
= B
4 Quizzes ( 40 pts. each-lowest is dropped)
120
65 - 79%
= C
Mid-term Examination
120
50 - 64%
= D
QuickBooks Project
60
Below 50%
= F
Final Examination
120
Total Points
520
HOMEWORK
Homework assignments must be completed on line using Connect and are listed on the accompanying Assignment
Schedule and are due by 1:00 PM PST on the dates indicated .
LECTURE NOTES
Lecture notes for each chapter are available in Powerpoint on my website. I encourage you to review these notes in
conjunction prior to each class
HOW TO BUY AN ACCESS CODE
If you purchased a new textbook, it will have an access code included and you may ignore the following instructions. If
you purchased a used text, please use the following instructions to purchase an access code.
 Go to: the class website. http://connect.mheducation.com/class/s-kroll-accounting-100-tuesday-fall-2014 Click on
“Register Now”.
 Enter your email address which will become your Connect user name
 Choose “Buy Online”
 Follow on-screen instructions.
HOW TO ACCESS CONNECT TO COMPLETE HOMEWORK
Homework assignments are listed in the “Assignments Schedule”. These assignments must be completed using
Connect. Demonstrations on using Connect will be done during the first week of class. To access Connect:
 The URL is http://connect.mheducation.com/class/s-kroll-accounting-100-tuesday-fall-2014
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Select an Assignment Name
Enter your Login and Password (password and login is case-sensitive)
Choose either “Print assignment for off-line work” or “Work assignment on-line right now.” (Note: If you print
the assignment for off-line work, you will still need to enter your answers to the problems online.)
When working on-line, each problem/exercise will be given one a time
Fill in the answer in the box provided
At the top of the page, click “Next” to go to the next problem
When all problems are completed, click “Grade.” (Note: Incomplete assignments can be saved and worked
on later by clicking “Save my work” or “Quit and save.”)
Each assignment has unlimited attempts and only the best score is recorded.
ATTENDANCE
Students are expected to regularly attend classes. If a student misses a class, it is the student's responsibility to determine
what he/she missed.
WITHDRAWLS
Students are requested to consult with the instructor before dropping the class. Should a student decide
to drop, it is the student's responsibility to process the appropriate paper work.
The last day to drop with a "W" is November 22, 2014
POLICY STATEMENT
Excessive absences, unsatisfactory progress, undesirable citizenship, falsification of work, or allowing others to
copy work may serve as a basis for a failing grade and/or a dismissal from class. The college and I take
academic honesty issues very seriously. Ethical behavior and integrity inside the classroom are expected of all
Students, academic dishonesty will be dealt with according to the college's academic honesty policy, a copy of
which may be found in the 2014 Cerritos College Catalog which is available on the College’s Website.
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