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Curriculum proposal number 2008.07
Maui Community College
Curriculum Action Request (CAR) Form
Course
For Banner use:
___ SCACRSE
1. Author(s): Jan Moore
___ SCAPREQ
___ CAPPs
2. Department: Business/Hospitality
___ WebCT-Detl
___ CoReq-Detl
___ Equiv-Detl
3. Date submitted to Curriculum Committee: 9/12/2008
___ Old Inactivated
___ Crosslist done
4. Type of action:
Addition:
regular
other; specify:
___ Another prereq
Modification:
alpha/number
title
credits
description
pre-requisite
co-requisite
recommended prep
other; specify:
5. Existing course:
Alpha: ACC Number: 132 Title: Payroll and Hawai'i General Excise Tax
Credits: 3
6. Proposed new/modified course:
Alpha: ACC Number: 132 Title: Payroll and Hawai'i General Excise Tax
Credits: 3
7. Reason for this curriculum action:
The prerequisites to ACC 132 are ACC 124 or ACC 201 because the student needs to know how to make
journal entries and post to the general ledger before the payroll student can begin the payroll project
assigned in ACC 132. Recording journal entries and posting to ledgers is taught in the beginning of
ACC 124 and ACC 201; whereas, the journal and ledgers are used in the latter part of the semester for
ACC132. The student will be able to take these courses concurrently.
8. New course description (or year of catalog and page number of current course description, if
unchanged):
9. Pre-requisite(s) – see Prerequisite Style Sheet for samples:
ACC 124 or ACC 201 (or concurrent); or consent.
no
yes
10. Co-requisite(s):
11. Recommended preparation:
12. Cross listed:
no
yes; cite course alpha & number:
13. Student contact hours per week:
3 hr. lecture
hr. lab
hr. lecture/lab
hr. other; explain:
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14. Grading: Standard (Letter, Cr/NCr, Audit)
Explain, if not Standard grading:
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15. Repeatable for credit:
no
yes; maximum is
credit or
unlimited.
(Most courses are not repeatable for additional credit; exceptions are courses such as internships and co-op courses.)
16. Special fees required:
no
yes; explain:
17. Proposed term of first offering:
semester of
year.
18. List catalog used and then degrees, certificates, prerequisites, and catalog sections and their page
numbers affected by this proposal: AAS Accounting page 25
19. Maximum enrollment: 24 Rationale, if less than 35: Uses computer classroom
20. Special resources (personnel, supplies, etc.) required:
no
yes; explain:
21. Course is restricted to particular room type:
no
yes; explain: computer classroom
22. Special scheduling considerations:
no
yes; explain:
23. Method(s) of delivery appropriate for this course: (check all that apply)
Traditional
HITS/Interactive TV
Cable TV
Online
Other, explain:
Hybrid
24. Mark all college-wide general education SLOs this course supports.
Std 1 - Written Communications
Std 2 – Quantitative Reasoning
Std 3 - Information Retrieval and Technology
Std 4 - Oral Communication
Std 5 - Critical Reasoning
Std 6 – Creativity
Other General Education SLOs, such as Ethics, Scientific Inquiry, or Service Learning.
Explain:
25. List all program SLOs this course supports? (Explain, if necessary)
Program SLO 1: Analyze, explain, and record business transactions following General Accepted
Accounting Principles (GAAP) Explain:
Program SLO 2: Apply traditional, current, and emerging technology to solve accounting problems
Explain:
Program SLO 3:
Explain:
Program SLO 4:
Explain:
Program SLO 5:
Explain:
26.
Course fulfils a requirement for the BAS ABIT degree:
Pre-ABIT (PA)
Business Core (BC)
Information Technology Core (IC)
Capstone Course (CC)
Other:
Course is a specialization elective for the BAS ABIT degree (SE):
Course fulfils the following general education elective for the BAS ABIT degree (GE):
Quantitative (QR)
English (EN)
Humanities (HU)
Social Science (SS)
Other:
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Course fulfils the natural science requirement for the BAS ABIT degree (NS)
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27.
28.
Course is a requirement for this CTE (Career Technical Education) program AS/AAS
degree or certificate (PR):
Course is a requirement for these additional CTE programs:
Course is a program elective for this CTE program AS/AAS degree or certificate (PE):
Course is a program elective for these additional CTE programs:
Course fulfills the following general education elective for CTE (Career Technical Education)
AS/AAS degrees:
Quantitative (QR)
English (EN)
Communication (CO)
Humanities (HU)
Natural Science (NS)
Social Science (SS)
Other:
Course satisfies the following category for the AA degree*:
Category I: Foundations/Skills: Foundations I
Written Communication in English (FW)
Global and Multicultural Perspectives (FG)
Symbolic Reasoning (FS)
Category I: Foundations/Skills: Foundations II
Computer/Information Processing and Retrieval (FI)
Numercy (FN)
Oral Communication in English (FO)
Category II Breadth of Understanding and Experience
Human Understanding
The Individual (IN)
The Community (CM)
Human Expression (HE)
Environmental Awareness (EA)
Asia/Pacific Perspective (AP)
Category III Focus/Specialization/Area of Interest
Area of Interest Requirement: Name/Alpha of Interest Area:
Elective (EL): Alpha of Elective
Other Graduation Requirements
Writing Intensive (is appropriate for WI)
Science Lab (SL)
Hawai’i Emphasis (HI)
* Submit the appropriate form(s) to have the course placed in the requested category (ies). Submit a course
outline, CAR, and appropriate forms to both the Curriculum Committee and the Foundations Board, if the
course satisfies Category I: Foundations/Skills: Foundations I or II.
29. Course
increases
decreases
makes no change to number of credits required for program(s)
affected by this action. Explain, if necessary:
30. Course is taught at another UH campus (see Sections 5 and 6 above):
no Explain why this course is proposed for MCC:
yes Specify college(s), course, alpha, and number where same or similar course is taught: UHCCs
ACC 132
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31. Course is:
Not appropriate for articulation.
Appropriate* for articulation as a general education course at:
UHCC
UH Manoa UH Hilo UHWO
Previously articulated* as a general education course at:
UHCC UH Manoa UH Hilo UHWO
*Note: Submit Course Articulation Form if course is already articulated, or is appropriate for articulation,
as a general education (100-, 200-level) course.
Standardized and/or appropriate for articulation by PCC or other UH system agreement at:
UHCC
UH Manoa
UH Hilo
UHWO Explain:
Appropriate for articulation or has previously been articulated to a specific department or institution:
UHCC UH Manoa UH Hilo UHWO
Outside UH system Explain:
32. Additional Information (add additional pages if needed):
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Maui Community College
Curriculum Action Request (CAR) Signature Page
__________________________________________________________________________
Proposed by: Author or Program Coordinator
Date
__________________________________________________________________________
Checked by: Academic Subject Area Representative to Curriculum Committee Date
__________________________________________________________________________
Requested by Department: Department Chair
Date
__________________________________________________________________________
Recommended by: Curriculum Chair
Date
__________________________________________________________________________
Approved by Academic Senate: Academic Senate Chair
Date
__________________________________________________________________________
Endorsed by: Chief Academic Officer
Date
__________________________________________________________________________
Approved by: Chancellor
Date
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Maui Community College
Course Outline
1. Alpha
ACC
Number
132
Course Title
Payroll and Hawai'i General Excise Tax
Credits
3
Department
Business/Hospitality
Author Jan Moore
Date of Outline
September 12, 2008
2013
Effective Date Fall 2009
2. Course Description:
5-year Review Date
Introduces principles, procedures, and terminology for business applications
of payroll methods. Emphasizes federal and state payroll records and
forms. Introduces Hawai'i general excise and use tax law and
procedures under the law.
Cross-list
Contact Hours/Type
3. Pre-requisites
3 hours/lecture
ACC 124 or ACC 201 (or concurrent)
Pre-requisite may be waived by consent
yes
no
Co-requisites
Recommended Preparation
4. Function/Designation
`
AS Program
AAS Accounting
BAS Category
AA Category
Category
Additional Category
List Additional Programs and Category:
PR - Program Requirement
List Additional Programs and Category:
Developmental/Remedial
Other: Explain:
See Curriculum Action Request (CAR) form for the college-wide general education and/or
program SLOS this course supports.
This course outline is standardized and/or a result of a system-wide agreement.
Responsible committee:
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5. Student Learning Outcomes (SLOs): List one to four inclusive SLOs.
For assessment, link these to #7. Recommended Course Content, and #9. Recommended Course
Requirements & Evaluation. Use roman numerals (I., II. III.) to designate SLOs
On successful completion of this course, students will be able to:
I. Demonstrates and applies knowledge of payroll law to accurately record employee's pay in
appropriate records, journals and ledgers.
II. Applies knowledge of tax law to accurately complete appropriate federal and state forms and
schedules.
III. Demonstrates knowledge of Hawai'i's general excise and use tax laws to accurately complete
appropriate tax forms.
IV.
6. Competencies/Concepts/Issues/Skills
For assessment, link these to #7. Recommended Course Content, and #9. Recommended Course
Requirements & Evaluation. Use lower case letters (a., b., c…n.)to designate
competencies/skills/issues
On successful completion of this course, students will be able to:
a. Describe the various laws and their provisions that affect employers in their payroll operations.
b. Define the characteristics that differentiate an employee and an independent contractor.
c. Distinguish between employee’s principal activities and their preliminary and postliminary
activities.
d. Calculate regular and overtime pay, payroll deductions and net pay.
e. Identify, for social security, federal income tax withholding and unemployment purposes, those
persons covered under the law and the types of compensation that are taxable under the law.
f. Apply the current tax rates and wage base for FICA, FUTA, and SUTA purposes.
g. Compute the amount of federal income tax to be withheld using the percentage method and the
wage-bracket method.
h. Apply the different requirements and procedures for depositing FICA taxes and income taxes
withheld from employee’s wages.
i. Complete the returns required by the Federal Insurance Compensations Act, the Federal
Unemployment Tax Act, and the Internal Revenue Service in regards to payroll.
j. Maintain payroll records, including the payroll register, employee’s earnings record, and general
journal and general ledger.
k. Identify taxable income and deductible allowances under Hawai’i’s general excise tax (GET)
laws.
l. Apply the appropriate tax rates to calculate Hawai’i’s general excise and use tax.
m. For GET purposes, complete the various forms used by State of Hawai’i-Department of Taxation.
7. Suggested Course Content and Approximate Time Spent on Each Topic
Link to #5. Student Learning Outcomes and # 6 Competencies/Skills/Issues
1-2 Weeks
Payroll laws and personnel records (a, b, c)
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1-2 Weeks
Computing and paying wages and salaries (a, b, c, d, j)
1-3 Weeks
Social security taxes (e, f, h, i, j)
1-2 Weeks
Income tax withholding (e, g, h, i, j)
1-3 Weeks
Unemployment compensation taxes (e, f, i, j)
2-5 Weeks
Analyzing, journalizing, and posting payroll transactions; completing the payroll
project (i, j)
1-2 Weeks
General excise tax (k, l, m)
8. Text and Materials, Reference Materials, and Auxiliary Materials
Appropriate text(s) and materials will be chosen at the time the course is offered from those currently
available in the field. Examples include:
Payroll Accounting, Beig, Thomson Southwestern, current edition.
Appropriate reference materials will be chosen at the time the course is offered from those currently
available in the field. Examples include:
Appropriate auxiliary materials will be chosen at the time the course is offered from those currently
available in the field. Examples include:
Federal and state tax forms, instruction, and publications
Articles and/or handouts prepared by the instructor
Magazine or newspaper articles
9. Suggested Course Requirements and Evaluation
Link to #5. Student Learning Outcomes (SLOs) and #6 Competencies/Skills/Issues
Specific course requirements are at the discretion of the instructor at the time the course is being
offered. Suggested requirements might include, but are not limited to:
Examinations
40—80%
In-class exercises
0—20%
Homework
0—40%
Quizzes
0—30%
Projects/research
0—20%
Attendance and or class participation 0—20%
10. Methods of Instruction
Instructional methods will vary considerably by instructor. Specific methods are at the discretion of
the instructor teaching the course and might include, but are not limited to:
a. Lectures and class discussions
b. Quizzes and other tests with feedback and discussions
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c.
d.
e.
f.
g.
h.
i.
j.
k.
l.
m.
n.
o.
p.
Problem solving
Comprehensive accounting project
PowerPoint presentations
Videos, DVDs, CD-Rom's
Guest speakers
Group activities
Oral reports and other student presentations
Games and simulations
Homework assignments, such as
Reading, or watching, and writing summaries and reactions to financial issues in the media
including newspapers, videos, magazines, journals
Reading text and completing problems and activities from text
Web-based assignments and activities
Reflective journals
Group and/or individual research projects with reports or poster presentations
Study logs and study groups
Service-Learning, community service, and/or civic engagement projects; and other contemporary
learning techniques (such as problem-based learning)
11. Assessment of Intended Student Learning Outcomes Standards Grid attached
Assessment of Program Learning Outcomes - ACC 132
Key:
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3 Major Emphasis: The student is actively involved (uses, reinforces, applies, and evaluated) in the student learning outcomes. The learner outcome is the focus
of the class.
2 Moderate Emphasis: The student uses, reinforces, applies and is evaluated by this learner outcome, but it is not the focus of the class
1 Minor Emphasis: The student is provided an opportunity to use, reinforce, and apply this learner outcome but does not get evaluated on this learner outcome
0 No Emphasis: The student does not address this learner outcome
ACC
132
Standard 1: Written Communication
1.1 Use writing to discover and articulate ideas
1.2 Identify and analyze the audience and purpose for any intended communication
1.3 Choose language, style and organization appropriate to particular purposes and audiences
2
1
2
1.4 Gather information and document sources appropriately
1.5 Express a main idea as a thesis, hypothesis, and other appropriate content
1.6 Develop a main idea clearly and concisely with appropriate content
1.7 Demonstrate mastery of the conventions of writing, including grammar, spelling, and mechanics
1.8 Demonstrate proficiency in revision and editing
1.9 Develop a personal voice in written communication
3
1
1
1
1
0
Standard 2: Quantitative Reasoning
2.1 Apply numeric, graphic and symbolic skills and other forms of quantitative reasoning, accurately and
appropriately
2.2 Demonstrate mastery of mathematical concepts, skills, and applications, using technology when appropriate
2.3 Communicate clearly and concisely the methods and results of quantitative problem solving
2.4 Formulate and test hypotheses using numerical experimentation
2.5 Define quantitative issues and problems, gather relevant information, analyze that information, and present
results
2.6 Assess the validity of statistical conclusions
3
2
2
0
3
1
Standard 3: Information Retrieval and Technology
3.1 Use print and electronic information technology ethically and responsibly
3.2 Demonstrate knowledge of basic vocabulary, concepts, and operations of information technology and retrieval
3.3 Recognize, identify, and define an information need
3.4 Access and retrieve information through print and electronic media, evaluating the accuracy and authenticity of
that information
3.5 Create, manage, organize, and communicate information through electronic media
3.6 Recognize changing technologies and make informed choices about their appropriateness and use
2
1
1
2
1
0
Standard 4: Oral Communication
4.1 Identify and analyze the audience and purpose of any intended communication.
4.2 Gather, evaluate, select, and organize information for the communication.
4.3 Use language, techniques, and strategies appropriate to the audience and occasion.
4.4 Speak clearly and confidently, using the voice, volume, tone, and articulation appropriate to the audience and
occasion
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1
1
1
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4.5 Summarize, analyze, and evaluate oral communications and ask coherent questions as needed.
4.6 Use competent oral expression to initiate and sustain discussion.
1
0
Standard 5: Critical Thinking
5.1 Identify and state problems, issues, arguments, and questions contained in a body of information.
5.2 Identify and analyze assumptions and underlying points of view relating to an issue or problem.
5.3 Formulate research questions that require descriptive and explanatory analyses.
5.4 Recognize and understand multiple modes of inquiry, including investigative methods based on observation and
analysis.
2
1
0
1
5.5 Evaluate a problem, distinguishing between relevant and irrelevant facts, opinions, assumptions, issues, values,
and biases through the use of appropriate evidence.
5.6 Apply problem-solving techniques and skills, including the rules of logic and logical sequence.
5.7 Synthesize information from various sources, drawing appropriate conclusions
5.8 Communicate clearly and concisely the methods and results of logical reasoning
5.9 Reflect upon and evaluate their thought processes, value systems, and world views in comparison to those of
others
3
2
3
3
1
Program Student Learning Outcomes
Analyze, explain and record business transactions following GAAP.
Prepare, analyze, and interpret financial reports for internal and external users.
Utilize current technology to complete accounting functions.
Promote business ethics, values and integrity related to professional activities and personal relationships.
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3
3
2
2