Accounting
Central College
Business, Financial & Legal Studies
Division Chair: Earl Smith
Associate Departmental Chair: Dr. Mesfin Genanaw
ACNT 1303 - Introduction to Accounting
CRN 83790– 10 Week Summer 2011
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/
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 Blackboard mail
Office Location and Hours:
Please feel free to contact me through Blackboard “Mail” or by telephone at 713-8239667. 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 blackboard. It will be the students
responsibility check blackboard 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.
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Prerequisites:
None
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.
Course Student Learning Outcomes (SLO):
Students will:
1. Demonstrate understanding of the complete accounting cycle
2. Prepare financial statements,
3. Prepare bank reconciliations
4. Prepare payroll.
Learning objectives:
The student will be able to:
1. Define and identify elements of the fundamental accounting equation, and record
business transactions in (a) general journal and (b) special journals.
2. Post entries from general journal to general ledger accounts.
3. Prepare a trial balance, and recognize the effect of transpositions and slides on
account balances.
4. Complete work sheet for (a) service, and (b) merchandising firm, including
adjustments.
5. Prepare an income statement, a statement of owner’s equity, and a balance sheet for a
(a) service business, and (b) classified statements for a merchandising firm.
6. Prepare a post-closing trial balance.
7. Reconcile a bank statement, and record the required journal entries from the bank
reconciliation.
8. Record journal entries to establish and reimburse a Petty Cash Fund including Cash
Short and Over.
9. Complete a payroll register and journalize the entry to (a) record, and (b) pay, payroll.
10. Calculate the amount of payroll tax expense and journalize the entry to (a) record, and
(b) pay, payroll taxes.
11. Prepare a schedule of accounts (a) receivable, and (b) payable.
12. Compute working capital and current ratio.
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
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 Propose acceptable levels of proficiency
 Suggest effective ways to assess proficiency, and
 Develop a dissemination strategy for the nation’s schools, businesses, and homes
SCANS research verifies that what we call workplace know-how defines effective job
performance today. This know-how has two elements: competencies and a foundation.
This report identifies five competencies and a three-part foundation of skills and personal
qualities that lie at the heart of job performance. These eight requirements are essential
preparation for all students, whether they go directly to work or plan further education.
Thus, the competencies and the foundation should be taught and understood in an
integrated fashion that reflects the workplace contexts in which they are applied.
Workplace Competencies
Foundation Skills
Resources: allocating time, money,
materials, space, staff
Basic Skills: reading, writing, arithmetic
and mathematics, speaking and listening
Interpersonal Skills: working on teams,
teaching others, serving customers, leading,
negotiating, and working well with people
from culturally diverse backgrounds
Thinking Skills: thinking creatively,
making decisions, solving problems, seeing
things in the minds eye, knowing how to
learn, and reasoning
Information: acquiring and evaluating
data, organizing and maintaining files,
interpreting and communicating, and using
computers to process information
Personal Qualities: individual
responsibility, self-esteem, sociability, selfmanagement and integrity
Systems: understanding social,
organizational, and technological systems,
monitoring and correcting performances,
and designing or improving systems
Technology: selecting equipment and
tools, applying technology to specific tasks,
and maintaining and troubleshooting
technologies
SCANS workplace competencies and foundation skills have been integrated into
Introduction to Accounting, and are exhibited in the SCANS schedule.
Assignment Schedule:
An assignment schedule is below. This schedule will be followed throughout this course.
Any modifications to this schedule will be announced in class.
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ACNT 1303 HCC-Summer Semester 2011
Distance Education
See Assessments for Chapter Quiz Schedule Due Dates
See Assignments for all other work/excel Problem Due Dates
Below is suggested start dates
DATE
DAY CH
TOPIC
6/06
M
Classes Begin
1
Assets, Liabilities, Owner's Equity, Revenue
and Expense accounts
6/06
M
2
T accounts, debits and credits, Trial Balance,
and Financial Statements
6/07
Tu
Last day to add/drop/swap
6/13
M
3
The General Journal and the General Ledger
6/13
M
4
Adjusting Entries and the Work Sheet
6/20
M
5
Closing entries and the Post Closing Trial
Balance
6/20
M
6
Bank Accounts and Cash Funds
6/27
M
7
Employee Earnings and Deductions
6/27
M
8
Employer Taxes, Payments and Reports
7/04
M
9
Sales and Purchases
7/11
M
10
Cash Receipts and Cash Payments
7/18
M
11
Work Sheet and Adjusting Entries
7/25
M
12
Financial Statements, Closing Entries and
Reversing Entries
7/26
Tu
Last Day to withdraw with a “W” 4:30 pm
8/07
Sun
Official Instruction Ends
8/01
M
Start Your Final
8/08
M
Last Day to Finish Final Exam
8/20
F
Grades available on line
Instructional Methods:
ACNT 1303 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 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, participate
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in classroom activities, attend class, and enjoy yourself while experiencing the real world
of accounting.
As I believe that engaging the students in the learning is essential for teaching to be
effective, you will spend the majority of class time involved in collaborative activities.
You will be involved in discussions with your classmates and your instructor. As you
will want to contribute to these discussions, you will need to come to class prepared to
discuss, analyze and evaluate information from your text.
Evaluation and Requirements:
Students are expected to read all assigned chapters, complete and submit all assignments
and quizzes on or before the due dates.
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.
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 Assessments:
The questions for each student for the quizzes and the final are generated randomly by the
computer. Each student will receive a different exam.
On-Line Assessments-Chapter quizzes:
Assessments is located under Course Tools.
The assessment tab is where you will locate your required chapter assessments/quizzes.
The assessments schedule will give you the beginning and ending dates available for each
chapter assessment If the chapter is highlighted in blue that indicates the chapter is open
and available.
The on-line assessments are generated in such as manner as that the assessments for each
student are different as the questions are generated randomly by the computer. Each
student will receive a different assessment
There will be a total of 12 (one for each chapter) on-line assessments (BlackboardAssessments). The assessments must be completed by the due date stated in the
assessment schedule (no extensions). The assessments are open book and you can go in
and out of the assessment as many times as you desire. (Example: Chapter 1 assessment
is open June 6, 2011 at 12:00 am until June 20, 2011 at 6:00 am and you can go in and
out of that assessment as many times as you desire but you must complete the assessment
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by June 20, 2011 at 6:00 am) Once you enter the assessment the questions will not
change so you can print the assessment off and take it with you to work on.
The assessment is labeled as having two attempts which means that if after your first
completed submission you wish to retake the assessment again you may do so. This
means you will receive a completely different assessment 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 is automatically graded and that is
considered your one attempt. When working on your assessment always save your
answers but never hit the submit button until you are completely finished and ready for it
to be graded
On-Line Assessment-Final
The final exam is comprehensive and is also taken through Blackboard-Assessments.
The final is also open book and works in the same manner as chapter assessments.
Project:
There will be only one project for the semester-Information provided later
Evaluation Requirements:
Chapter quizzes-assessments (12)
100 points each
Final examination-comprehensive
Project
Total
1200 points
200 points
100 points
1500 points
Grading Scale:
90 - 100%
80 - 89%
70 - 79%
60 - 69%
BELOW 60%
=
=
=
=
=
A
B
C
D
F
(1350 - 1500 points)
(1200 - 1349 points)
(1050 - 1199 points)
(900 - 1049 points)
( 0 to 899 points)
Textbook-Instructional Materials:
Text: College Accounting, Chapters 1-12, 10th Edition
By:
D.J. McQuaig, P.A. Bille, T.L. Nobles, JMcQuaig Courshon
Publisher: South-Western Cengage Learning
ISBN-10: 1439038783.
ISBN-13: 9781439038789
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Student can also access the following web site for book purchase options:
http://www.cengagebrain.com/shop/micro/hccacct1303
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.
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
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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.
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 Blackboard 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 Blackboard, and/or to
withdraw a student for excessive absences or failure to participate regularly. DE students
who do not log into their Blackboard 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
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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 Summer 10 week classes is July 26, 2011 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:
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 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.
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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.
Blackboard Student User ID:
Your Blackboard login user ID will be your HCC User ID (sometimes referred to as the
“W” number). All HCC students have a unique User ID. If you do not know your User
ID you can look it up by visiting the HCC home page:
o From www.hccs.edu, click on “Login Help” under the “Student System
Sign In” field
o Then click on “Retrieve User ID” and follow the instructions.
Or use the direct link: https://hccsaweb.hccs.edu:8080/psp/csprd/?cmd=login&languageCd=ENG
The default student password is “distance.” Students will then be prompted to change
their password after their first login. Please visit DE Technical Support website if you
need additional assistance with your log in.
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
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
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
On-line Tutoring:
HCC provides free online tutoring in writing, math, science, and other subjects. Look for
Ask Online on your Blackboard log-in page. This directs students to the HCC AskOnline
Tutoring site: http://hccs.askonline.net/. Use your student ID or HCC e-mail address to
create an account. Instructions, including a 5-minute video, are provided to make you
familiar with the capabilities of this service.
All accounting students are encouraged to use HCC’s online tutoring system for help with
any accounting class. Questions submitted to the ASK queue will be answered within 24
hours – and usually much before that. Tutors are on duty 7 days a week, 365 days a year.
Online tutors will not do homework for you, but they will guide you in the right direction.
To maximize the effectiveness of the system, be specific when you ask questions, and let
the tutor know what class you are taking.
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:
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.
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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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