Gayle M. Richardson, CPA, Professor (aka Ms. R)
Website http://www2.bakersfieldcollege.edu/grichardson
Fall 2014
Email: grichard@bakersfieldcollege.edu or aweclr@gmail.com
661-395-4062 (BC office) Business Building Room 3
Preferred…..Voice and text 661-241-3313
Office Hours MW from 9 - 11 a.m. and T from 12:45 – 1:45 p.m.
Business Administration B53a (BSAD B53a)
Introduction to Accounting 1
MW 11:10 -12:35 p.m.
CRN 70750
August 23 – December 12, 2014
Business Ed Building, Room B7
Three Credit Hours Lecture - Introduction to modern financial accounting theory and
practice. Analysis of financial transactions using the rules of double-entry bookkeeping. The
accounting cycle includes adjusting entries, worksheets, the use of special journals, bank
reconciliations and the preparation of financial statements.
Text and supplies:
Heintz, James A. and Robert W. Parry. College Accounting, 21st Edition Chapters 1-27,
Cengage Publishing, 2014 ISBN: 9781285055411
Calculator (bring to class EVERY DAY!!!)
Accounting paper (3 column, 5 column and 13 column)
Ruler, Pink Pearl eraser, Mechanical Pencil ----All work is to be done in pencil
Colored pencil - for correcting your homework
Letter size Folder with tab and fastener (for your workpaper folder)
Stapler and staples
Pen drive
Money for movie rentals (maybe)
Small box to keep everything in
Gades card, Scantron 886 forms for tests
Student Learning Outcomes:
Upon successful completion of this course, the student will be able to:

Define the fundamental accounting equation and its logical bookkeeping applications.

Describe basic accounting theory and practice as it relates to a service or retain type operation.

Perform routine bookkeeping duties.

Develop the income statement, balance sheet, and statement of owner’s equity.
1

Summarize stages of the accounting cycle.

Discuss specifics of bank accounts and cash funds.

Differentiate among special journals.

Prepare, relate, and analyze financial statements for merchandising firms.

Define payroll accounting and distinguish between employee earnings, deductions and taxes.
Means of Achieving Student Learning Outcomes:
 Three hours lecture per week
 Each topic introduced by lecture/demonstration
 Students will be given reading assignments, practical problems, quizzes, practice sets,
team projects, internet assignments, etc. and reviews to enable the student to monitor
his/her own progress
Policies:
Attendance
Students are expected to attend all sessions of this course. Unexcused absences totaling
six hours will be cause to drop a student from the course. Two tardies are equal to one
unexcused absence. IF YOU COME IN LATE OR LEAVE EARLY, YOU WILL BE DOCKED FOR
1 HOUR. A calendar for the semester is on the web site along with all assignments. Be
sure to check them periodically for updates. This is YOUR responsibility to know. We
follow a basic calendar, but we make adjustments during the semester if the class is not
understanding the basic concepts.
No makeup examinations or quizzes will be given. Don’t even bother asking!!!
Please do not bring cellular phones or beepers to class unless they are on vibrate mode
where only you know that someone is trying to reach you. Please plan to be in class
before 11:10 a.m... in order for us to start on time. If we start on time and finish the
material, we can leave early!  Also, when you come to class, please come prepared to
learn and leave your distractions in your car or at home! If you can’t make it to class on
time, maybe we need to transfer you to a class that meets later in the day. If you are
late consistently, I have been known to lock the door and give a quiz. Remember – there
are NO MAKEUP quizzes or tests!
Last Name, First Name
BSAD –B53a– Class Hour
Chapter #
Date Turned in
Table of Contents(List)
Homework
Students are expected to read each chapter prior to the lecture. Your homework should
be done before coming to class. You will correct it in colored pencil in class to enable you
to study those areas that you did not understand immediately. Try not to use a RED
pencil since it may reflect as being “negative.” Big Smile! We do not want a negative
2
atmosphere! Homework is due on the last day the chapter is covered in class which is
why the calendar is flexible in the beginning. After we have accomplished Chapter 4….we
will proceed with a more stringent schedule. You are taking this class to learn accounting!
Each chapter takes approximately three class hours to cover. If your homework is not
turned in with the rest of the class you will lose five points per day. Maximum penalty is
15 points. Each homework assignment is worth 20 points. Hence, you can always turn
your homework in late and still receive 5 points. Your homework will always include the
Glossary/Vocabulary at the end of each chapter, exercises & problems. You can find the
assignments at Inside BC. Complete homework means that you have done everything that
was assigned and corrected them in colored pencil. In addition, the homework must have
a cover sheet attached in front, stapled in the upper left-hand corner. If you don’t
understand, please see me.
Workpaper Folder
You are to maintain a BOUND WORKPAPER FOLDER. This letter size folder will contain all
of your homework, handouts, lecture notes, quizzes and any other related material for
each chapter. This syllabus should be in your folder. In addition you are to keep track of
your grade on the inside cover of your folder (left hand side). The folder must be neat,
orderly and in chronological order. This folder is worth 50 points at the end of the
semester. Please don’t wait until the end of the semester to put it together. You will just
cause yourself a lot of unnecessary stress. It is easier to “just do it” as we move through
the semester.
The folder and acco fastener (under supplies) are to be used for this
folder. On the tab please indicate your name, class, and semester. I will show you how
this works. If you don’t understand---- ASK!!
Office Hours
Students are encouraged to seek help from me. My office is in the Business Building,
Room B-3. I will be in my office MW from 9 - 11 a.m. and T from 12:45 – 1:45 p.m.
I check my email often and can access it via my IPhone. However, sometimes I do have
meetings and other commitments. If you need to schedule a specific time outside of my
office hours, just email me. This can change due to meetings, so check with me for an
appointment. My office phone is 395-4062 and I do have voice mail 241-3313. The best
way to reach me is via EMAIL grichard@bakersfieldcollege.edu. I am available!
Grades:
The point system is used based upon what you earn. The following is subject to change:
I reserve the right to change classroom policies and/or assignments if
circumstances dictate. Any changes will be announced in class. It is your
responsibility to be in class and to be aware.
You are encouraged to join Enactus, formerly SIFE, for extra credit. See
me or go to http://www.enactus.org or email bcsifeteam@gmail.com
Tests (4 @ 100 points)
400
Homework (12 Chapters at 20 each)
240
Quizzes (POP- 12 at 10 ea.)approx
Workpaper Folder
General Ledger Project
Final Exam
Total Points Available
120
50
50
100
960
3
A 90-100%
B 80-89%
C 70-79%
D 50-69%
"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."
There are many resources available to you as a student. Just ask!
Habits of Mind:
How will you succeed at BC this semester? What determines success is not circumstance, but habit.
Habits of Mind, It’s POSSIBLE at BC has many free tools intended to help you accomplish your goals
in school. Only you can overcome the challenges you face this semester and in life. Start out
successfully with these steps:



Visit the Habits of Mind website: www.bakersfieldcollege.edu/habits-of-mind .
Download the app for Habits of Mind at Bakersfield College for power in your palm.
Ask for help, do the work, and refuse to quit.
Success takes energy, planning, and strategies for both the expected challenges in school as well as
the unexpected twists life can take. Ask me for more information. Now is the time to develop new
habits.
It’s POSSIBLE at BC
P
O
S
S
I
B
L
E
Persist
Organize
Strive for Excellence
Stay Involved
Innovate
Be Focused
Learn for Life
Emphasize Integrity
9/07/2014 – Last day to withdraw with no grade 10/31/2014 – Last day to withdraw and receive a “W”
70750
B53a Intro to Accounting
Calendar Fall 2014
Subject to
Change
4
IN CLASS
Week Starting Assignment
1
8/25 Chapter 1 – Introduction to Accounting
Monday
Wednesday
ORIENTATION Lecture Ch 1
Homework:
Key Terms (write out by hand)

Read the Chapter

E 1-1B, 1-2B

2
9/1 Chapter 2 – Analyzing Transactions: The
Holiday
Accounting Equation

Key Terms (write out by hand)

Read the Chapter
E 2-4B, P 2-9B
(9/7 drop date without a grade)

3
Lecture Ch 2
9/8 Chapter 3 – The Double-Entry Framework Review Ch 2

Key Terms (write out by hand)
Read the Chapter

P 3-13B and 3-15B

4
9/15 Chapter 4 – Journalizing and Posting
5
9/22 Chapter 5 – Adjusting Entries and the
6
9/29
Transactions

Key Terms (write out by hand)

Read the Chapter
E 4-3B, P 4-9B



Review Ch 3
Chapter 2
Homework
Due
Lecture Ch 3
Chapter 3
Homework
Due
Lecture Ch 4
Review Ch 4
Chapter
4
Homework
Due
Lecture Ch 5
Chapter 6 – Financial Statements & Review Ch 5
the Closing Process
Ch 5
Homework
Due
Lecture Ch 6
Work Sheet

Key Terms (write out by hand)

Read the Chapter

P5-14B

Review Ch 1
Ch 1
Homework
Due
Key Terms (write out by hand)
Read the Chapter
P 6-8B (P6-9B in 20th Ed)

7
10/6 Chapter 7 – Accounting for Cash


Key Terms (write out by hand)
Read the Chapter
Review Ch 6
Lecture Ch 7
Ch 6
Homework
due
Test 1 - 6
Chapter 7
Homework
due
Lecture Ch 8
P 7-9B, 10B and 7-11B
8
10/13 Chapter 8 – Payroll Accounting:
Employee Earnings and Deductions

Key Terms (write out by hand)

Read the Chapter

P 8-9B
Review Ch 7
9
10/20 Chapter 9 – Payroll Accounting –
Employer Taxes and Reports

Key Terms (write out by hand)

Read the Chapter
Review Ch 8 Lecture
Ch 8
Ch9
Homework
5

10
11
P 9-7B
10/27 Chapter 10 –Accounting for Sales and
Cash Receipts

Key Terms (write out by hand)

Read the Chapter

P 10-11B
11/3 Chapter 11– Accounting for Purchases
and Cash Payments

Study & Practice in Wiley Plus

Key Terms

P 11-11B
Due
Test 7 & 8
Review Ch 9
Chapter 9
Homework
Due
Lecture
Ch10
Review Ch 10 Chapter 10
Homework
Due
Lecture Ch
11
12
11/10 Holiday Tuesday 11/11
Chapter 12 – Special Journals

Key Terms (write out by hand)

Read the Chapter

E 12-1B, 12-2B, 12-3B, 12-4B, 12-5B
Review Ch 11 Chapter 11
Homework
Due
Lecture
Ch12
13
11/17 Chapter 13– Accounting for Merchandise
Inventory
Appendix 13 –Perpetual Inventory

Key Terms (write out by hand)

Read the Chapter

P 13-8B and 9B

Appendix 13-2B
Review Ch12 Chapter 12
Lecture Ch13 Homework
Due
Test 9 - 12
14
11/24 Chapter 14 –Worksheet & Adjustments
for Merchandising Companies
Appendix A – Expense Method of
Accounting for Prepaid Expenses

Key Terms (write out by hand)

Read the Chapter

P 14-9B, P 14-12B
Appendix E-14B
Review Ch13 NO CLASS
Lecture 14 & Holiday
App A
11/27 & 28
15
12/1 Chapter 15 –Financial Statements and
Year End Accounting for a Merchandising
Business

Key Terms (write out by hand)

Read the Chapter

P 15-9B
Chapter 13
Homework
Due
Review Ch14
Lecture Ch 15
Chapter 14
Homework
Due
Review Ch
15
16
12/8
No Class
Chapter 15
Homework
Due
Final 1011:50 a.m.


Finals Week Final on 13 thru 15on Wednesday
12/10
6