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 84826 – 12 Week Spring 2012
This class will be using Eagle On Line. https://hccs1.mrooms3.net/login/index.php
Instructor Information:
Instructor:
Office Location:
Office Hours:
Phone #:
Email:
S. Ray Rahman
HCC – College Alief Campus
By appointment
713.718.6870 Office
shafiqullah.rahman@hccs.edu
Office Location and Hours:
Please feel free to contact me through email or by telephone at either number listed
above. After the course is completed you also can contact me through HCCS email.
Syllabus Changes:
The syllabus is subject to change. When changes occur the instructor will advise the
students through email and as an announcement on Eagle on Line. It will be the students
responsibility check Eagle on Line for emails and announcements
Course Description:
ACNT 1303 is a study of analyzing, classifying, and recording business transactions in a
manual and computerized environment. Emphasis is on understanding the complete
accounting cycle and preparing financial statements, bank reconciliations, and payroll.
Coverage also includes the fundamental principles of double-entry bookkeeping, financial
statements, trial balances, worksheets, special journals, adjusting entries and closing
entries.
Prerequisites:
Math 0306 (Basic Math Pre-Algebra)
Gust 0342 (9-11the Grade Reading
Engl 0300 or 0347
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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
Course Goal:
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.
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.
Course Student Learning Outcomes (SLO):
Students will:
1. Perform accounting for service business
2. Perform accounting for cash and payroll
3. Perform accounting for merchandising business
Learning objectives:
The student will be able to
Students will perform accounting for service business
1. Students will record business transactions in column form
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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
Suggested Start Dates for Reading assignments:
Assignment Schedule
Course 1303: CRN # 84826
Alief Campus Room # B124
Class Time: 9:00 – 1:00pm
Instructor: S. Ray Rahman
(713) 718-6870
TEXT: College Accounting, Chapters 1-14 second edition, Wild, Richardson and Shaw.
McGraw Hill, ISBN 978-0-07-726873-2. Connect Homework manager is required for
This course.
SATURDAY
Session
1
2
Date
Chapter
2/11/2012
2/18/2012
Topic
Homework
(Exercises &Problems)
1
Introduction
Introduction to Accounting
None
2
3
Accounting for Business Transactions
Applying Double Entry Accounting
Ex: 2-1, 2-4, 2-7, 2-8, 2-12 & 2-14
Ex: 3-2, 3-3, 3-6 and 3-13
3
3
2/25/2012
4
3/03/2012
4
Preparing for General Journal and
General Ledger
5
EXAM 1 Chapters 1 to 4
Adjusting Accts & Preparing Financial
Statements
Ex: 4-7, 4-9 and 4-12 Problem 4-1
Ex: 5-2 and 5-4. Problem 5-2
5
3/10/2012
6
7
Closing Process & Financial Statements
Fraud, Ethics, and Controls
Ex: 6-3 and 6-4
None
6
3/17/2012
8
Cash and Cash Control
Ex: 8-5, 8-8 & 8-9. Problem 8-3
7
3/24/2012
8
3/31/2012
SPRING BREAK
9
EXAM 2 Chapters 5 to 8
Employee Earnings, Deductions and Payroll
Ex: 9-1 and 9-2
9
4/7/2012
SPRING HOLIDAY
10
4/14/2012
10
11
Employer Payroll Tax Reporting
Merchandising Sales and Accounts
Receivable
Ex: 10-3
Ex: 11-1, 11-6 and 11-8
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4/21/2012
12
Merchandise Purchases and
Accounts Payable
Merchandiser’s Adjustment and
Trial Balance
Ex: 12-1, 12-2, 12-3 & 12-7
Merchandiser’s Financial Statements
And the Closing Process
Ex: 14-5 & 14-6. Problem 14-3
13
12
4/29/2012
14
13
5/5/2012
EXAM 3 Chapters 9 to 14
14
5/12/2012
FINAL EXAMINATION CHAPTERS 1 - 14
(Comprehensive)
Ex: 13-1, 13-2, 13-6 & 13-10
Note: 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.
Evaluation and Requirements:
Students are expected to read all assigned chapters, complete and submit all assignments
on or before the due dates.
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.
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HCC Grading Scale:
A = 100- 90
4 points per semester hour
B = 89 - 80:
3 points per semester hour
C = 79 - 70:
2 points per semester hour
D = 69 - 60:
1 point per semester hour
59 and below = F
0 points per semester hour
FX (Failure due to non-attendance)
0 points per semester hour
IP (In Progress)
0 points per semester hour
W (Withdrawn)
0 points per semester hour
I (Incomplete)
0 points per semester hour
AUD (Audit)
0 points per semester hour
IP (In Progress) is given only in certain developmental courses. The student must reenroll to receive credit. COM (Completed) is given in non-credit and continuing
education courses. To compute grade point average (GPA), divide the total grade points
by the total number of semester hours attempted. The grades "IP," "COM" and "I" do not
affect GPA.
See "Health Science Program/Discipline Requirements" for grading scale
Instructor Grading Criteria
Evaluation Requirements:
Connect Exercises and Problems
Three Sectional Exams (Drop the
lowest one)
Final Exam
Total
200
200
100
500 points
Grading Scale:
90 - 100%
80 - 89%
70 - 79%
60 - 69%
BELOW 60%
=
=
=
=
=
A
B
C
D
F
(500 – 450 points)
(449 – 400 points)
(399 – 350 points)
(349 – 300 points)
( 299 to 0 points)
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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 with Connect Plus, Custom
1st Edition by Wild, Richardson and Shaw. 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, go to the appropriate registration page for your section
listed below:
http://connect.mcgraw-hill.com/class/c_lewis_spring_2012_acnt_1303_crn_77148
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.
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.
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 $60.00
Package: Loose-Leaf textbook with Connect Plus
ISBN: 9780077616922
Print and Digital Solution
Only Available Online at: Standard 5-7 day shipping applies
http://www.mhprofessional.com/mhhe_product.php?isbn=0077616928&cat=108
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Second Option: $85.70
Package: Loose-Leaf textbook with Connect Plus
ISBN: 9780077616922
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: Chapters 1-14 Second Edition by Wild, Richardson and Shaw
ISBN-13: 978-0-07-726873-2
ISBN-10: 0-07-726873-3
HCC Policy Statements:
Link: http://www.hccs.edu/hccs/faculty-staff/policies-procedures-hcc
Americans with Disabilities Act (ADA)-Students with Disabilities:
Any student with a documented disability (e.g. physical, learning, psychiatric, vision,
hearing, etc.) who needs to arrange reasonable accommodations must contact the
Disability Support Services Office at the beginning of each semester. Professors are
authorized to provide only the accommodations requested by the Disability Support
Services Office.
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DE students who are requesting special testing accommodations may choose the most
convenient DSS office for assistance each semester:
District ADA Coordinator – Donna Price – 713.718.5165
Central ADA Counselors – Jaime Torres & Martha Scribner – 713.718.6164
Northeast ADA Counselor- Kim Ingram – 713.718.8420
Northwest ADA Counselor – Mahnaz Kolaini – 713.718.5422
Southeast ADA Counselor – Jette Lott - 713.718.7218
Southwest ADA Counselor – Dr. Becky Hauri – 713.718.7910
Coleman ADA Counselor – Dr. Raj Gupta – 713.718.7631
After student accommodation letters have been approved by the DSS office and
submitted to DE Counseling for processing, students will receive an email confirmation
informing them of the Instructional Support Specialist (ISS) assigned to their professor.
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, plagiarism, and collusion. Anyone caught cheating will be
given an F on that assignment and possibly an F in the course. A report on the incident
will also be submitted to all appropriate school officials.
A student who is academically dishonest is, by definition, not showing that the
coursework has been learned, and that student is claiming an advantage not available to
other students. The instructor is responsible for measuring each student's individual
achievements and also for ensuring that all students compete on a level playing field.
Thus, in our system, the instructor has teaching, grading, and enforcement roles. You are
expected to be familiar with the University's Policy on Academic Honesty, found in the
catalog. What that means is: If you are charged with an offense, pleading ignorance of the
rules will not help you. Students are responsible for conducting themselves with honor
and integrity in fulfilling course requirements. Penalties and/or disciplinary proceedings
may be initiated by College System officials against a student accused of scholastic
dishonesty. “Scholastic dishonesty”: includes, but is not limited to, cheating on a test,
plagiarism, and collusion.
Cheating on a test includes:





Copying from another students’ test paper;
Using materials not authorized by the person giving the test;
Collaborating with another student during a test without authorization;
Knowingly using, buying, selling, stealing, transporting, or soliciting in whole or
part the contents of a test that has not been administered;
Bribing another person to obtain a test that is to be administered.
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Plagiarism means the appropriation of another’s work and the unacknowledged
incorporation of that work in one’s own written work offered for credit.
Collusion mean the unauthorized collaboration with another person in preparing written
work offered for credit. Possible punishments for academic dishonesty may include a
grade of 0 or F in the particular assignment, failure in the course, and/or recommendation
for probation or dismissal from the College System. (See the Student Handbook)
Attendance:
As stated in the HCC Catalog, all students are expected to attend classes regularly.
Students in DE courses must log into their Eagle On Line class or they will be counted as
absent. Just like an on-campus class, your regular participation is required.
Although it is the responsibility of the student to withdraw officially from a course, the
professor also has the authority to block a student from accessing Eagle On Line, and/or
to withdraw a student for excessive absences or failure to participate regularly. DE
students who do not log into their Eagle On Line class before the Official Day of Record
will be automatically dropped for non-attendance. Completing the DE online orientation
does not count as attendance.
Students are expected to log into the class at least twice a week to check for email and
discussion board postings. Checking in everyday would be advisable. Any modifications
to any schedule will be posted in an “Announcement”, email or a revision in the syllabus.
Drops and Withdrawals: HCC Course Withdrawal Policy (updated 7/26/2010)
Beginning Fall 2007, the State of Texas imposes penalties on students who
withdraw/drop courses excessively. Students are limited to no more than SIX total course
withdrawals throughout their educational career at a Texas public college or university.
Students are encouraged to review the HCC 6 Drop Policy.
To help you avoid having to withdraw from any class, contact your DE professor
regarding your academic performance. You may also want to contact your DE counselor
to learn about helpful HCC resources (e.g. online tutoring, child care, financial aid, job
placement, etc.).
HOW TO DROP
 If a student decides to withdraw from a class upon careful review of other
options, the student can withdraw online prior to the deadline through their
HCC Student Center.
 HCC and/or professors may withdraw students for excessive absences
without notification (see Class Attendance below).
 Students should check HCC’s Academic Calendar by Term for withdrawal
dates and deadlines. Classes of other duration (flex-entry, 8-weeks, etc.) may
have different final withdrawal deadlines. Please contact the HCC Registrar’s
Office at 713.718.8500 to determine mini-term class withdrawal deadlines
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Before you withdraw from your course; please take the time to meet with the
instructor or counselor to discuss why you feel it is necessary to do so. The
instructor or counselor may be able to provide you with suggestions that would
enable you to complete the course. You must withdraw PRIOR to the withdrawal
deadline to receive a “W” on your transcript. If you do not withdraw before the
deadline, you will receive the grade that you have earned to date. Zeros averaged in for
required assignments/tests not submitted will lower your semester average significantly,
most likely resulting in a failing grade (“F”).
The final withdrawal deadline for Spring 2012 regular classes is March 29, 2012 at
4:30pm. (Revised) Classes of other duration (mini-term, flex-entry, 8-weeks, etc.) may
have different final withdrawal deadlines. Please visit the online registration calendars or
contact the HCC Registrar’s Office to determine class withdrawal deadlines.
International Students: Receiving a W in a course may affect the status of your student
visa. Once a W is given for the course, it will not be changed to an F because of visa
considerations.
Early Alert:
HCC has instituted an Early Alert process by which your professor may “alert” you and
DE counselors that you might fail a class because of excessive absences and/or poor
academic performance. A counselor will then reach out to you to discuss your progress
and offer any relevant resources. This initiative is designed to provide students with
support services and resources to assist them in successfully completing their course.
Repeat Course Fee
The State of Texas encourages students to complete college without having to repeat
failed classes. To increase student success, students who repeat the same course more
than twice, are required to pay extra tuition. The purpose of this extra tuition fee is to
encourage students to pass their courses and to graduate. Effective fall 2006, HCC will
charge a higher tuition rate to students registering the third or subsequent time for a
course. If you are considering course withdrawal because you are not earning passing
grades, confer with your instructor/counselor as early as possible about your study habits,
reading and writing homework, test taking skills, attendance, course participation, and
opportunities for tutoring or other assistance that might be available.
Incompletes:
It is my policy not to give a grade of “I” (incomplete).
HCC Student Services Information
Link:
http://www.hccs.edu/hcc/System%20Home/Departments/Student_Handbook/student_polic
ies.pdf
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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.
DISTANCE EDUCATION:
The Distance Education Student Handbook contains policies and procedures unique to
the DE student. Students should have reviewed the handbook as part of the mandatory
orientation. It is the student's responsibility to be familiar with the handbook's contents.
The handbook contains valuable information, answers, and resources, such as DE
contacts, policies and procedures (how to drop, attendance requirements, etc.), student
services (ADA, financial aid, degree planning, etc.), course information, testing
procedures, technical support, and academic calendars. Refer to the DE Student
Handbook by visiting this link:
http://de.hccs.edu/de/de-student-handbook
DISTANCE EDUCATION ADVISING AND COUNSELING SERVICES:
Much DE student information can be found on the DE Student Services website:
http://de.hccs.edu/portal/site/de/ Advising or counseling can be accomplished through
our online request form AskDECounseling . Counselors and Student Services Associates
(SSA) can assist students with admissions, registration, entrance testing requirements,
degree planning, transfer issues, and career counseling. In-person, confidential sessions,
can also be scheduled to provide brief counseling and community referrals to address
personal concerns impacting academic success.
ASKDECOUNSELING FORM
AskDECounseling is a student services online help form. This is the best and quickest
way for students to get accurate assistance with DE registration, enrollment, advising, and
counseling. The online help form is simple to fill out, convenient, and readily accessible
through the internet. Students do not have to travel to campus sites, leave work, or wait in
an office or lobby to receive assistance. Upon submission, student requests are answered
in the order they are received.
INTERNATIONAL STUDENTS
Please contact the International Student Office at 713-718-8520 if you have additional
questions about your visa status.
Distance Education Online Behavior:
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As your instructor and as a student in this class, it is our shared responsibility to develop
and maintain a positive learning environment for everyone. Your instructor takes this
responsibility very seriously and will inform members of the class if their behavior makes
it difficult for him/her to carry out this task. As a fellow learner, you are asked to respect
the learning needs of your classmates and assist your instructor to achieve this critical
goal.
Virtual Classroom Conduct:
As with on-campus classes, all students in HCC Distance Education courses are required
to follow all HCC Policies & Procedures, the Student Code of Conduct, the Student
Handbook, and relevant sections of the Texas Education Code when interacting and
communicating in a virtual classroom with faculty and fellow students. Students who
violate these policies and guidelines will be subject to disciplinary action that could
include denial of access to course-related email, discussion groups, and chat rooms or
being removed from the class.
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
SOCIAL NETWORKING:
DE students are encouraged to become a fan of DE on Facebook
http://www.facebook.com/HCCDistanceEd and to follow DE on Twitter:
http://twitter.com/HCCDistanceEd
These social networking sites help DE foster student engagement and provide a sense of
community for the online learner. Students will also stay informed about important
information and announcements.
LIBRARY RESOURCES:
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As a DE student you have the same access to first-rate information resources that the
HCC Libraries make available to all HCC students. A special website pulls together all
the tools DE students will need to get their research rolling. Visit Library Resources
specifically for Distance Education students.
Library services are available throughout HCC. Through a daily library delivery service
and a listing of all materials belonging to HCC libraries, books may be requested from
and delivered to any campus library. HCC also has cooperative borrowing agreements
with the University of Houston libraries and provides a copy of the Houston Public
library catalog at each library. These arrangements provide students with access to over 4
million volumes.
Special services provided by the library system include photocopying facilities;
specialized equipment for disabled students; group and personalized instruction in library
use, including a self-instructional media program to orient students to the use of the
HCCS libraries; a “term paper” workshop; and online bibliographic search services.
.
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