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 43478 – Spring 2015
Spring Branch Campus, Room 104 | 7:00 pm – 10:00 pm| Monday
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
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.
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-28704
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.
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.
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 5%
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.
Assignment Schedule:
Course: INTRODUCTION TO ACCOUNTING,
ACNT 1303, CRN # 43478
Spring Campus, Room # 104
Instructor: Muhammad Mannaf, MBA, MS, CPA
Spring 2015, Class: Monday, 7:00 pm– 10:00pm muhammad.mannaf@hccs.edu
TEXT: College Accounting, Chapters 1-13, 3rd edition, Haddock, Price and Farina.
Homework assignments: McGraw-Hill Connect
Date
Chapter
Topic
01/26/15
1
Accounting: Language of Business
02/02//15
2
Analyzing Business Transactions
02/09/15
2
Analyzing Business Transactions
02/16/15
3
Analyzing Business Transactions Using T Accounts
02/23/15
4
The General Journal and the General Ledger
5
TEST # 1
Chapters : 1 to 4
Adjustments and the Worksheet
6
Closing Entries and Post-closing Trial Balance
03/02/15
03/09/15
03/16/15
Spring Break
03/23/15
7
Accounting for Sales, Accounts Receivable and Cash Receipts
03/30/15
8
Accounting for Purchases, Accounts Payable and Cash Payments
04/06/15
04/06/15
9
Test # 2
Cash
Chapters: 5 to 8
Last day to drop with “ W”
04/13/15
04/13/15
10
11
Payroll Computations, Records and Payments
Payroll Taxes, Deposits, and Reports
04/20/15
12
Accruals, Deferrals, and the Worksheet
04/27/15
13
Financial Statements and Closing Procedures
05/04//15
TEST # 3
05/11/15
FINAL TEST
Chapters: 9 to 13
Chapters: 1 to 13