Accounting
Central College
Business, Financial & Legal Studies
Central Division Chair: Dr. Mesfin Genanaw
HCCS-Accounting Program Coordinator: Dr. Marina Grau
ACNT 1329 – Payroll and Business Tax Accounting
CRN 44294– 5 Week Summer 2013
Distance Education
On-Line Orientation:
Complete your on-line orientation. http://de.hccs.edu/portal/site/de/
If you are having problems assessing the class, contact a distance education support
technician at 713-718-5275. You also may visit the HCC Support Center at
http://de.hccs.edu/portal/site/de/
This class will be using Eagle On Line. https://hccs1.mrooms3.net/login/index.php
Instructor Information:
Instructor:
Office Location:
Office Hours:
Phone #:
Email:
Charles Lewis
Central Campus
By appointment
713-823-9667
School-charles.lewis@hccs.edu
Class-Use Eagle On Line mail
Office Location and Hours:
Please feel free to contact me through Eagle On Line “Mail” or by telephone at 713-8239667. After the course is completed you also can contact me through HCCS email. The
Accounting Department is located in the BSCC Building Room 206
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
Technical Compliance:
Students are expected to maintain a state of technical compliance, including (but not
limited to): up-to-date software as required by the instructor; a stable Internet connection;
and use of the Firefox browser when using Eagle Online. The instructor is NOT required
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to give consideration for lost/missing/unacceptable work stemming from technical noncompliance and/or end-user technical issues.
Distance Education Online Behavior:
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. Inappropriate behavior also includes emails that the language of the email is
considered by the instructor as not being conducive to a positive environment. Your
instructor will advise you if the email is inappropriate and ask for you to refrain from
future inappropriate emails. The instructor has the right to refer all actions deemed
inappropriate to Administration for further action.
Course Description:
ACNT 1329 is a study of payroll procedures, taxing entities, and reporting requirements
of local, state, and federal taxing authorities in a manual and computerized environment.
Prerequisite:
ACNT 1303 (Introduction to Accounting)
FREQUENT REQUISITES
MATH 0306 (Basic Math Pre-Algebra)
GUST 0342 (9th -11th Grade Reading)
ENGL 0300 or 0347
Course Goals:
The primary purpose of Payroll and Business Tax Accounting is to provide the students
with a comprehensive and in depth course in payroll and business tax accounting. The
course is designed to meet the needs of those students who are preparing for a career in
accounting.
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
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.
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4. Students will be able to reconcile and verify account balances, audit for internal
control, and prepare financial statements
Course Student Learning Outcomes (CLO):
Students will:
1. Students will prepare payroll registers
2. Students will maintain employees’ earnings records
3. Students will journalize and post payroll and payroll tax entries
4. Students will complete federal, state, and city tax deposit forms and journalize
transactions
Learning objectives:
Students will prepare payroll registers
1. Students will calculate regular and overtime pay
2. Students will apply current tax rates and wage base for FICA and SECA purposes
3. Students will compute amount of federal income tax to be withheld
Students will maintain employees’ earnings records
1. Students will show understanding of purpose and use of Form W-4
2. Students will compute Advance Earned Income Credit
3. Students will prepare Form W-2
Students will journalize and post payroll and payroll tax entries
1. Students will complete reports required by federal unemployment tax act.
2. Students will describe types of information reports under various state unemployment
compensation laws
3. Students will journalize entries to record payroll and payroll taxes
4. Students will show understanding of end-of-period adjustments
Students will complete federal, state, and city tax deposit forms and journalize
transactions
1. Students will complete Form 941, Employer’s Quarterly Federal Tax Return
2. Students will complete Form 8109, Federal Tax Deposit Coupon
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
ACNT 1329 HCC-Summer 2013
Distance Education
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See Eagle On Line Topic 4 and 5
for Due Dates for all Chapter Achievement and assessments
See Topic 6 Excel Assignments
Below is suggested start dates
DATE
DAY CH
TOPIC
6/03
M
1
The Need for Payroll and Personnel Records
6/03
M
2
Computing Wages and Salaries
Official Day of Record-Must have logged into
Eagle on Line by this date
6/06
Th
Official Day of Record
6/10
M
3
Social Security Taxes
6/10
M
4
Income Tax Withholding
6/17
M
5
Unemployment Compensation Taxes
6/17
M
6
Analyzing and Journaling Payroll
Transactions
6/24
M
Last Day to Drop @ 4;30 pm
6/24
M
Prepare to Start Final
7/01
M
Finish Final @ 6:00 am
7/1
M
All grades reviewed by student by 6:00 am
7/12
F
Grades available on line
Instructional Methods: 100 % Distance Education
ACNT 1329 is a required, elective, or prerequisite course depending upon program or
accounting courses.
As an instructor, I want my students to be successful. I feel that it is my responsibility to
provide you with knowledge concerning the field of accounting, modeling good teaching
strategies, and organizing and monitoring the distance education class experience that
allows you to connect the information that you learn in this course to the real world of
accounting.
As a student wanting to learn about the field of accounting, it is your responsibility to
read the textbook, submit assignments on the due dates, study for the exams, and enjoy
yourself while experiencing the real world of accounting.
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.
On-Line Chapter Achievement and Assessments:
See Topic 4 for Achievement Tests-Graded in Eagle on Line
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See Topic 5 for Assessments-Graded in Eagle on Line
The achievement tests and assessments schedule will give you the beginning and ending
dates available for each chapter assessment
The on-line achievement tests and assessments are generated in such as manner as that
each students achievement tests and assessments are different as the questions are
generated randomly by the computer.
There will be a total of 6 (one for each chapter) on-line assessments and a total of 6 (one
for each chapter) on line achievement tests. The assessments and achievement tests must
be completed by the due date stated in the schedule (no extensions). The
assessments/achievement tests are open book and you can go in and out of the
assessment as many times as you desire. (Example: Chapter 1 assessment/achievement
test is open June 3, 2013 at 12:00 am until June 10, 2013 at 6:00 am and you can go in
and out of that assessment/achievement as many times as you desire but you must
complete the assessment/achievement by June 10, 2013 @ 6:00 am. Once you enter the
assessment/achievement the questions will not change so you can print the
assessment/achievement test off and take it with you to work on.
The assessment/achievement tests are labeled as having two attempts which means that if
after your first completed submission you wish to retake the assessment/achievement test
again you may do so. This means you will receive a completely different
assessment/achievement test for the second attempt and that the second attempt
must also be completed by the assigned due date. The second attempt score will be
your final score. If you start a second attempt but fail to complete by the due date,
the first attempt grade will then be your final grade.
Once you hit the submit button the assessment/achievement tests are automatically graded
and that is considered your one attempt. When working on your assessment/achievement
test always save your answers but never hit the submit button until you are completely
finished and ready for it to be graded
Excel and Word Document problems: See Topic 6 in Eagle on Line
All excel documents can be found within this topic. All assignments should be sent as an
attachment through this Topic section for grading.
When you open the excel document save it to your document file or desk top by doing a save as.
DO NOT WORK IN THE DOCUMENT YOU JUST OPENED. Be sure and name the save as
document a name you can locate later. Work only in your saved document and then come back
to Topic 6 and locate the proper assignment and submit for grading.
Final Examinations:
The final is a Comprehensive Final covering all 6 chapters. The final is also an on line exam.
HCC Grading Scale:
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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
FINAL GRADE OF FX
Students who stop attending class and do not withdraw themselves prior to the
withdrawal deadline may either be dropped by their professor for excessive absences or
be assigned the final grade of “FX” at the end of the semester. Students who stop
attending classes will receive a grade of “FX”, compared to an earned grade of “F” which
is due to poor performance. Logging into a DE course without active participation is seen
as non-attending. Students also failure to do the minimum course work will also received
an FX.
Please note that HCC will not disperse financial aid funding for students who have never
attended class. Students who receive financial aid but fail to attend class will be reported
to the Department of Education and may have to pay back their aid. A grade of “FX” is
treated exactly the same as a grade of “F” in terms of GPA, probation, suspension, and
satisfactory academic progress.
Evaluation Requirements:
Chapter On line Assessment 6 @ 50 points each
Chapter Achievement Tests on line 6 @ 20 points each
Excel 2-4B
Excel 3-1B
3-14B 941
3-15B 941 B
Excel 4-5 B
Excel 5-14 B
Excel 6-5 B
300 points
120points
50 points
50 points
50 points
50 points
50 points
50 points
50 points
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Excel 6-15 B
Final
Total
50 points
100 points
920 points
Grading Scale:
90 - 100%
80 - 89%
70 - 79%
60 - 69%
BELOW 60%
=
=
=
=
=
A
B
C
D
F
(828-920 points)
(736-826 points)
(644-735 points)
(552-643 points)
( 0 to 550 points)
Textbook and Related Material (Required):
Text: Payroll Accounting, 2013 edition, by Bernard J. Bieg and Judith A. Toland, SouthWestern Cengage Learning, 2013.
Bieg and Toland, Payroll Accounting 2013, 23e, Cengage,
ISBN-13: 978-1-285-09469-4
Payroll Software CD, ISBN-13: 978-1-133-96253-3 (Payroll software not required)
*****Do not attempt this course without this exact book*****
Course Website:
Go to https://hccs1.mrooms3.net/login/index.php and type in your username and
password. If you don’t know your username and password follow the on-screen
instructions listed on the site. After signing in locate our class and click on the link. If you
just registered it takes approximately one business day for our class to appear. The Eagle
on Line site is not optional and will be used for course quizzes.
Publishers Website: See Topic 7 in Eagle on Line
http://www.wadsworth.com/cgiwadsworth/course_products_wp.pl?fid=M20b&product_isbn_issn=9781133962533&token=4EA
BCC26BB0CFE0EB03DC1EBB178C6E6C3FB9DD880AE32D95732BB48A4DCF824FE47B6
0A634B4309BF19BFE3B0F31B48
HCC Policy Statements
Link: http://www.hccs.edu/hccs/current-students/student-rights-policies-procedures
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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.
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.
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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.
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:
It is important that you LOG INTO THIS COURSE IN EAGLE ON LINE BY
JUNE 6, 2013 because we are obligated to report attendance to the registrar's office
by that date. If you have not logged in to Eagle on Line by JUNE 6, 2013 by 6:00
am, you will have been considered as never attending and the registrar's office will
drop you from this course.
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.
During the course, I reserve the right to withdraw you from the course due to
excessive non-attendance and/or non-participation in class assignments or activities
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
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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
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 THIS COURSE is June 24, 2013 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
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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
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://www.de.hccs.edu 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 affecting 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.
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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:
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
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information and announcements.
LIBRARY RESOURCES:
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.
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.
.
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