Accounting
Northwest College
Business, Financial & Legal Studies
Northwest Division Chair: Mel McQueary
Northwest Workforce Dean: Dr. Maya Durnovo
HCCS-Accounting Program Coordinator: Dr. Marina Grau
ACNT- 1303 – Introduction to Accounting
CRN 28704 – Fall 2014
Spring Branch Campus, Room 216 | 7:00 pm – 10:00 pm| Monday
Instructor:
Office Location:
Office Hours:
Phone #:
Email:
Muhammad Mannaf, MBA, MS, CPA
Northwest College
By appointment
832 722 5268 (mobile)
Muhammad.mannaf@hccs.edu
Basic Course Goals
Have students begin reading, critical thinking, and writing about accounting concepts and
principles, and, acquire ability to use manual and computerized accounting in acquiring,
recording, analyzing, communicating, and evaluating accounting information.
Prerequisites:
Math 0306 (Basic Math Pre-Algegra)
Gust 0342 (9-11the Grade Reading
Engl 0300 or 0347
Must have knowledge of Microsoft Word and Excel
Academic Discipline/CTE Program Learning Outcomes
1. Students will be able to read, listen, speak, and write proficiently in
preparation for presentations with clients, accounting firms and compliance
work.
2. Students will demonstrate complete understanding of the complete
accounting cycle.
3. Students will be able to prepare financial statements and tax returns
utilizing computerized software packages, ie. Turbo Tax, Peachtree, and/or
Quick Books.
4. Students will be able to reconcile and verify account balances, audit for
internal control, and prepare financial statements.
Program/Discipline Requirements: If applicable:
1. EXCEL-Students will work in EXCEL following textbook example formats, labels, and
formulas
2. Internet-Students will use HCC webmail, learning web, blackboard, lock-down browser,
and HCC LibLine (24/7 Library)
Ethics-Students will develop personal values for ethical behavior
Learning objectives:
The student will be able to
Students will perform accounting for service business
1. Students will record business transactions in column form
2. Students will record business transactions directly in T accounts
3. Students will record business transactions in two-column general journal
4. Students will complete a work sheet involving adjustments
5. Students will journalize & post closing entries
Students will perform accounting for cash and payrolls
1. Students will reconcile bank statement
2. Students will calculate deductions & net pay, from gross pay
3. Students will calculate & journalize payroll tax expense
Students will perform accounting for merchandising business
1. Students will prepare schedule of accounts receivable
2. Students will journalize & post special journals
3. Students will record adjustments in work sheet
4. Students will prepare classified income statement.
SCANS or Core Curriculum Statement:
The Secretary’s Commission on Achieving Necessary Skills (SCANS) from the U.S.
Department of Labor was asked to examine the demands of the workplace and whether
our students are capable of meeting those demands. Specifically, the Commission was
directed to advise the Secretary on the level of skills required to enter employment. In
carrying out this charge, the Commission was asked to do the following:




Define the skills needed for employment
Propose acceptable levels of proficiency
Suggest effective ways to assess proficiency, and
Develop a dissemination strategy for the nation’s schools, businesses, and homes
Textbook-Instructional Materials:
Welcome to Accounting 1303-Introduction to Accounting I. Please read this entire
message carefully, as it contains crucial information about your required course materials
and how to obtain the best bargain as you are shopping around.
The required textbook for this course is College Accounting A Contemporary Approach
with Connect Plus, Haddock Price Farina 3rd Edition. You will also be required to
complete a variety of assignments that will be delivered via McGraw-Hill Connect, an
innovative online learning system proven to help students achieve greater success.
While there are many purchase options, the best bargain for obtaining everything you will
need to be successful in this course may be found in the value-added bundle available in
the campus bookstore or ordered directly from McGraw-Hill. Details of the bundle are
below.
Once you have purchased your materials from the bookstore or if you are ready to
purchase access directly online from Mc Graw Hill (see below), go to the appropriate
registration page for your section listed below:
https://connect.mheducation.com/class/m-mannaf-fall-2014-crn-27804
To register, confirm that you are on the appropriate page by reviewing the course and
section information listed on the site. If the course and section information listed is
correct, click on the “Register Now” button, and follow the instructions on the site to
complete your registration. You will register with the Connect Plus code or temporally
register with the grace (free) trial period that normally is 14 days.
The McGraw Hill Connect system allows you to register without immediately paying.
You do have a 14 calendar day period before you have to pay but do not pass that grace
period of paying as your account will expire and you will not have access to Connect..
The grace period is a courtesy offered by McGraw at our request but all students are
required to pay. If you pay and then withdraw or drop Connect will honor your
registration for a certain number of days normally where you can take the course again the
next semester.
There is no reason to delay registering. There is also no reason to get behind as the
Connect system does offer the ability to use the ebook portion of Connect
If you run into any technical difficulties, please call McGraw-Hill’s Customer
Experience Group by dialing 1(800)331-5094 or submit the “Contact Us” form found
online at www.mhhe.com/support.
Also see in Eagle On Line the appropriate Topic section for McGraw-Hill for more
information.
Textbook Pricing Options:
FYI: This package has been customized to provide you with the greatest value for
this course.
 This book includes only the chapters from the book that I will cover in this course.
 The custom book is bundled with Connect Plus™ to help you succeed in this
course and is also mandatory for assignment submittal.
If you purchase the required items separately, you will likely end up paying more than
you will for this bundle
**Best Bargain $ 88.50
Package: Loose-Leaf textbook with Connect Plus
ISBN: 9781259410994 :
Print and Digital Solution
Only Available Online at: Standard 5-7 day shipping applies
http://shop.mheducation.com/mhshop/productDetails?isbn=1259410994
Second Option: $126.45 (new)
Package: Loose-Leaf textbook with Connect Plus
ISBN: 9781259410994
Print and Digital Solution
Available at Bookstores-on Campus or Off Campus
Below is a picture of the McGraw Custom Book for HCC
Third Option:
If may buy the non custom book from any other source but you will have to purchase the
Connect Plus code separately from McGraw-Hill. The non custom book is:
College Accounting – Contemporary Approach by Haddack Price Farina 3rd EditionI
Publishers Website: (There is no graded work in this site. This site also can be found in
Connect in the Library Tab)
http://highered.mheducation.com/sites/0077639731/student_view0/index.html
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.
During the course, I reserve the right to withdraw you from the course due to
excessive non-participation in class assignments or activities
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.
Grades:
Points will be allocated as follows:
2 Examinations total
Final Examination
Connect Home-work
30%
35%
30%
( @ 15% each )
Plus Attendance & Class Participation 10%
A = 90% up, B= ( 80% - 89% ), C= ( 70% - 79% ) , D = ( 60% - 69% ), F= below 60%
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.
Incompletes:
It is my policy not to give a grade of “I” (incomplete).
EGLS3 -- Evaluation for Greater Learning Student Survey System
At Houston Community College, professors believe that thoughtful student feedback is
necessary to improve teaching and learning. During a designated time near the end of
the term, you will be asked to answer a short online survey of research-based questions
related to instruction. The anonymous results of the survey will be made available to
your professors and department chairs for continual improvement of instruction. Look
for the survey as part of the Houston Community College Student System online near
the end of the term.
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
Instructor Requirements:
As your Instructor, it is my responsibility to:
 Provide the grading scale and detailed grading formula explaining how student
grades are to be derived
 Facilitate an effective learning environment through class activities, discussions,
and lectures
 Description of any special projects or assignments
 Inform students of policies such as attendance, withdrawal, tardiness and make up
 Provide the course outline and class calendar which will include a description of
any special projects or assignments
 Arrange to meet with individual students before and after class as required
To be successful in this class, it is the student’s responsibility to:
 Attend class and participate in class discussions and activities
 Read and comprehend the textbook
 Complete the required assignments and exams
 Ask for help when there is a question or problem
 Keep copies of homework, projects, instructions, emails including this syllabus
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.
Course: INTRODUCTION TO ACCOUNTING,
ACNT 1303, CRN # 28704
Spring Campus, Room # 216
Instructor: Muhammad Mannaf, MBA, MS, CPA
Fall 2014, Class: Monday, 7:00 pm– 10:00pm
muhammad.mannaf@hccs.edu
TEXT: College Accounting, Chapters 1-13, 3rd edition, Haddock, Price and Farina.
McGraw Hill Connect Homework manager is required for this course.
Date
Chapter
08/25/14
1
09/01/14
Topic
Homework
Accounting: Language of Business
McGraw-Hill Connect
Labor Day Holiday
09/08/14
2
Analyzing Business Transactions
09/15/14
3
Analyzing Business Transactions Using T Accounts
09/22/14
4
The General Journal and the General Ledger
5
TEST # 1
Chapters : 1 to 4
Adjustments and the Worksheet
10/06/14
6
Closing Entries and Post-closing Trial Balance
10/13/14
7
Accounting for Sales, Accounts Receivable and Cash Receipts
10/20/14
8
Accounting for Purchases, Accounts Payable and Cash Payments
9
Test # 2
Cash
09/29/14
10/27/14
10/27/14
Chapters: 5 to 8
Last day to drop with “ W”
10/31/14
11/03/14
10
Payroll Computations, Records and Payments
11/10/14
11
Payroll Taxes, Deposits, and Reports
11/17/14
12
Accruals, Deferrals, and the Worksheet
11/24/14
13
Financial Statements and Closing Procedures
12//01/14
TEST # 3
Chapters: 9 to 13
12/08/14
FINAL TEST
(Comprehensive)
Chapters: 1 to 13