Center of Excellence - Business
Department Chair - Dr. Marina Grau
Instructor-Ronald Desbrow
Accounting
Central College
ACNT 1331 – Federal Individual Income Taxes
CRN 86270- 16-Week Spring 2016
BSCC - Room 205| 6:00PM - 9:00PM | Tuesday
January 19, 2016 – May 15, 2016
3 hour lecture course / 48 hours per semester/ 16 weeks
Instructor Contact Information:
Instructor Name: Ronald Desbrow
Phone #:
Email:
281-770-4853
Ronald.Desbrow@hccs.edu
Office location and hours
Please feel free to contact me concerning any problems that you are experiencing in this course. You do not need to wait until you have received a poor grade before asking for my assistance. Your performance in my class is very important to me. I am available to hear your concerns and any suggestions you may have. Contact me at the phone number listed above.
Course Description
ACNT 1331 is an introduction to the tax laws as currently implemented by the Internal Revenue Service and provides a working knowledge of preparing taxes for the individual. The course covers the following subjects regarding the taxation of individuals; gross income,

deductions, losses, credits, tax computations, basis determination, capital gains and losses, depreciable business property, and installment sales.
Prerequisites
ACCT 2302 Principles of Accounting II-Managerial Accounting
Course Qualification and Education Credit for CPA Exam
Generally, this course qualifies for the Texas CPA Exam educational credit requirement. The Texas State Board of Public Accountancy
(Board) requires that you have completed a baccalaureate or higher degree from a Board recognized institution of higher education to study at a Board recognized Texas community college to complete the educational requirements to qualify for the CPA Exam. Houston
Community College is recognized as a qualifying Texas community college. This means that you have to have graduated from a recognized, four-year college BEFORE the first day of this class if you want this class to fulfill the Board's education requirements to sit for the CPA Exam. The Texas State Board of Public Accountancy (TSBPA) awarded Houston Community College the designation to offer
"Qualifying Educational Credits for the CPA Examination." For additional information, refer to the Texas State Board of Public
Accountancy at: https://www.tsbpa.state.tx.us/ and https://www.tsbpa.state.tx.us/exam-qualification/educationaccounting-courses.html
For a full list of qualifying accounting courses qualifying for the education credit for the CPA Exam, refer to the link: http://www.hccs.edu/programs/programs-a-z/accounting/
Course Goal
The primary purpose of Federal Income tax for Individuals is to provide the students with a comprehensive course covering individual taxation. The course is designed to meet the needs of those students who are preparing for a career in accounting and/or taxation.
Course Student Learning Outcomes (CLO)
Students will:
1.
Understand and work with the federal tax laws with respect to individual income taxes.

2.
Identify the appropriate tax forms to use in preparing the Federal
Individual Income tax returns.
3.
Prepare appropriate tax returns for the Federal Individual Income taxes.
Learning objectives
The student will be able to:
1.
Show understanding of federal income tax laws for individuals.
2.
Show understanding of accounting and reporting of taxes and losses.
3.
Show understanding of which tax forms are needed in the preparation of federal individual income tax returns and demonstrate income tax knowledge by preparing federal income tax returns for individuals.
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
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
Interpersonal Skills: working on teams, teaching others, serving customers, leading, negotiating, and working well with people from culturally diverse backgrounds
Information: acquiring and evaluating data, organizing and maintaining files, interpreting and communicating, and using computers to process information
Systems: understanding social,
Basic Skills: reading, writing, arithmetic and mathematics, speaking and listening
Thinking Skills: thinking creatively, making decisions, solving problems, seeing things in the mind’s eye, knowing how to learn, and reasoning
Personal Qualities: individual responsibility, self-esteem, sociability, self-management and integrity 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 Federal Income Tax for Partnerships and Corporations, and are exhibited in the SCANS schedule.
Course Calendar for chapter lecture, on-line chapter assessments, Individual tax return problem and sectional/final examinations is stated below. The Course Calendar (and any revisions) is also located on Eagle On Line
ACNT 1331 Spring 2016 Course Calendar and Assignment

Wk Week
Starting
Date-
Monday
Ch Description Due Dates- Quizzes (2 attempts) and Tests,
Problems Close
(a) Learn Smart (LS),
Problem Assignments,
Quizzes, and Exams-use
Connect.
Total
Points
1
4
5
2
3
1/19/2016
1/26/2016
2/2/2016
2/9/2016
2/16/2016
2/23/2016
1
2
4
5
6
-
Welcome & Introduction to Tax
Tax Compliance, IRS & Tax
Authorities
Individual Income Tax Overview
Gross Income and Exclusions
Individual Deductions
2/8/2016
@ 6:00 am
2/8/2016
@ 6:00 am
2/15/2016
@ 6:00 am
2/22/2016
@ 6:00 am
2/22/2016
@ 6:00 am
Exam 1 Chapters 1-6 (excluding 3) In class
LS, Pr 37, 39, 47, 60 and Quiz 20
LS and Quiz 20
LS, Pr 26, 28, 50, 55 and Quiz 20
LS, Pr 46, 51, 56, 68, 72, 75 and Quiz
LS, Pr 38, 43, 44, 51, 61 and
Quiz
50 MC and 4-6 problems
20
20
100 6
7
8
3/1/2016
3/8/2016
7 Investments
8 Individual Income Tax
Computation & Tax Credits
3/14/2016
@ 6:00 am
3/21/2016
@ 6:00 am
LS, Pr 38, 49, 50, 56, 63 and
Quiz
LS, Pr 52, 56, 72, 74, 79 and
Quiz
20
20
3/15/2015 - Spring Break
9 3/22/2016 9 Business Income, Deductions, &
Accounting Methods
10 3/29/2016 10 Property Acquisition & Cost
Recovery
11 4/5/2016 11 Property Dispositions
12 4/12/2016 - Exam 2 (Chapters 7-11)
4/4/2016
@ 6:00 am
4/11/2016
@ 6:00 am
4/11/2016
@ 6:00 am
In class
LS, Pr 49, 51, 57, 60, 65 and
Quiz
LS, Pr 38, 49, 53, 60, 64 and
Quiz
LS, Pr 32, 35, 46, 56, 63 and
Quiz
50 MC and 4-6 problems
20
20
20
100
13 4/19/2016 12 Compensation
14 4/26/2016 13 Retirement Savings & Deferred
Compensation
15 5/3/2016
15
16
5/3/2016
5/10/2016
14
-
-
Tax Consequences of Home
Ownership
(b) Form 1040 Income Tax Return
Problem 6
5/2//2016
@ 6:00 am
5/9/2016
@ 6:00 am
5/9/2016
@ 6:00 am
5/3/2016
@ 6:00 pm
Final Exam (all covered chapters) Opens 5/7/2016, 12:01 am
Closes 5/10/2016, 12:00pm
LS, Pr 25, 26, 32, 44, 49 and
Quiz
20
LS, Pr 51, 61, 72, 74 and Quiz 20
LS, Pr 39, 44, 48, 62, and
Quiz
Tax Problem (20 point penalty for submitting late)
40-65 MC/TF; 2-4 Problems
20
100
100
660 Total Points
(a) The McGraw-Hill Connect program must be used for the tax course.

Eagle on Line 2 (EOL2)
Students are required to use EOL2 as a resource center and for communicating with the instructor through Quick mail. EOL2 contains important information as follows:
 News Forum-used by the instructor to communicate important information about the course throughout the semester.
Students are required to access EOL2 at least once a week.
See Official Date of Record below for important information.
 Instructor Welcome and Student Agreement-Students must read the student agreement and send the instructor an email through Quick mail by the due date.
 Welcome to EOL2-provides information regarding EOL2.
 Course Syllabus- provides the complete course syllabus.
 McGraw-Hill Connect-contains a welcome letter to Connect including the website link to register for Connect. Also includes important instructional documents and the text pricing grid.
 Alternative Link to Connect-provides an alternative link to
Connect resources.
 Chapter Solutions-are provided for all chapter problems at the end of each chapter in the text book.
 Chapter Power Point (PPT)-Instructor-all instructor PPT presentations are provided for student use.
 Course Schedule and Assignments-lists all course due dates for homework, exams and other assignments.
 Miscellaneous- includes many helpful course aids to reinforce the chapter material.
 Form 1040 Tax Return-contains all tax forms needed to prepare the Form 1040 tax return special project.
 EGLS3-provides important information regarding the HCCS student survey administered each semester.
 Information for CPA Candidates-provides a link to HCCS website for students interested in becoming a CPA.
 Grades-students can check their grades throughout the semester by clicking on “Grades” in the sidebar area of EOL2.
All graded assignments are entered in EOL2 on a weekly basis.
 Quick mail-is used to communicate with the instructor/student.
Quick mail is located in the sidebar area of EOL2. Quick mail originates in EOL2 but actually sends the message to the HCCS email system. Students need to periodically check their email in the HCCS email web site. Quick mail will be used to transmit the Form 1040 tax problem as an attachment.

Official Date of Record
The “Official Date of Record (ODR)” takes place approximately 14 calendar days after the start of the semester. The instructor is required to take attendance during this time period and “approve” the attendance roster. Students who never attended class on or before the ODR will be counted absent for attendance purposes and will be automatically dropped from the course.
Instructional Methods
ACNT 1331 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 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 process 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.
Student Assignments, McGraw-Hill and Connect
Assignments have been developed that will enhance your learning. To better understand a topic, you will be given assignments on key information that you will need to remember for your success in your career as an accountant. Students will use Connect, a learning center administered by McGraw-Hill. Students will be required to successfully complete the homework, chapter quizzes and exams using your
Connect. Due dates are given within Connect and also shown on the course schedule. Instructions on using Connect are found under
Topics in Eagle On-line.

You must be fully licensed with McGraw-Hill and Connect in order to receive a grade for the course. Fully licensed means that you have registered and paid the license fee directly to McGraw-Hill. McGraw-
Hill permits you to register for a 14 day trial until you can purchase the book and Connect. However, when the 14 day trial period ends, you will be expected to pay the fee and be fully licensed. You will be dropped from the course if you fail to be fully licensed with McGraw-
Hill and Connect by 4:30pm on the last day for administrative/student withdrawals. See HCCS Course Calendar for the date.
http://connect.mheducation.com/class/r-desbrow-acnt-1331individual-income-tax-spring-2016-crn-86270
Chapter Homework and exams 1 and 2 will be completed using
Connect. Each chapter homework consists of Learn Smart/Smart
Book, problems and a quiz. Exams 1 and 2 will consist of multiple choice and problems. Chapter homework and exams 1 and 2 have opening and closing dates in which to complete the assignment. The opening date is when the homework and exams are first available for you. The closing date is the final date you must complete the homework and exams. Once chapter homework and exams close, they are permanently closed. If you fail to complete the homework and exams, you will receive a zero for that assignment. Students have two attempts to complete the chapter homework. The second attempt is the same facts but different numbers. Within Connect, students can access ebook to assist in completing the homework. In addition, students can access “hint” if the particular exercise has a “hint” feature. Also, students have unlimited “check my work” in Connect.
The homework and exams are generated in such a manner that the assessments for each student are different as the questions are generated randomly by the computer. Each student will receive different problems and quizzes.
Once you hit the submit button, the homework/exam is automatically graded. When working on your homework/exam, always save your answers but never hit the submit button until you are completely finished and ready for it to be graded.
At the end of each chapter, there are many problems to test your knowledge of the material. The solution to every text book homework

problem is included in EOL2. The homework problem assigned to you is the identical word problem found at the end of each chapter.
Connect uses algorithms which means that your homework problem uses the same problem facts but changes the numerical values.
Therefore, you can review the text book solution to the problem in working your homework problem.
In some rare instances, Connect may mark your answer as incorrect but you are certain your answer is correct. While you are in the
Connect problem, click on “Ask the Instructor” at the bottom of the page and send me an email through Connect. Explain what you have done and why you believe your answer is correct. I will respond to you through Connect.
Also, you may use “Ask the Instructor” in certain instances where you just don’t understand the problem. This should be rare as the text book solution is the same as your problem except for the numerical values.
Homework and quizzes must be completed by the due dates indicated on the course schedule. There are no extensions.
Generally, no exceptions will be granted regardless of the excuse. So, it is imperative that you plan ahead to complete the problem assignments and quizzes in a timely manner to avoid receiving a zero for the missed work.
Students will complete a Form 1040 federal income tax problem. See
Course Schedule for due date. Occasionally, there will be pop quizzes during class. Points awarded are bonus points added to your final course points.
Sectional and Final Exams
Each in class sectional exam (Exam 1 and Exam 2) will be multiple choice questions and problems. The Final/Exam 3 will be an on line assessment consisting of multiple choice/TF questions.
If a student misses an exam, he/she must take the make-up exam at the next class date. However, in rare cases, special arrangements may be made with me to take an exam early.
Evaluation Requirements:

Criteria Maximum Percent
1.Sectional Exam (Chapters 1,2,4,5 & 6) 100 points 15.15%
2.Sectional Exam (Chapters 7-11) 100 points 15.15%
3.Final Exam (Chapters 1-14 excluding 3) 100 points 15.15%
4. Chapter on line Quizzes and Problem
Assignments
1 Form 1040 Tax Return Problem
Total
Grading Scale:
90 - 100% =
80 - 89% =
70 - 79% =
60 - 69% = D
BELOW 60% =
Instructional Materials
F
A
B
C
260 points
100 points
660 points
594-660 points
528-593 points
462- 527 points
396- 461 points
0 to 395 points
39.40%
15.15%
100%

TEXTBOOK: Taxation of Individuals and Business Entities, Brian
Spilker, 2016 Edition. ISBN-9781259713514 Copyright © 2016 by
The McGraw-Hill Companies, Inc.
ACNT 1331/1347 Federal Income Tax INDIVIDUAL & CORPORATE
The required textbook for this course is:
Federal Income Taxation
Indiv & Corp w/Connect™
(Spilker) 7th edition
ISBN: 9781259713514
FYI: This package has been customized to provide you with the greatest value for this course.
 The custom book is bundled with Connect ™ 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.

Connect Access = 18 months
$130 $286.70 $186
Package: Loose-Leaf textbook w/Connect™ 7 th Ed
ISBN 9781259713514
Print & Digital Solution
Connect ™
(Includes eBook and homework access only, no print book)
*optional $80 loose leaf print upgrade
All-Digital Solution
Package: Loose-Leaf textbook w/Connect™ 7 th Ed
ISBN 9781259713514
Print & Digital Solution
ONLY Available Online at the link listed below*.
Purchase Online
Standard 5-7 day shipping applies
( obtain Connect section URL from your instructor )
Available at Bookstores
On Campus & Off Campus
* http://shop.mheducation.com/mhshop/store/HCCACC
The current McGraw Hill book and Connect access code for ACNT 1331 and ACNT
1347 is only good for the Fall, Spring and Summer semesters that fall in the current academic year.
HCC Policy Statements

Link: http://www.hccs.edu/district/about-us/procedures/studentrights-policies--procedures/student-procedures/
Students Rights: Anti-Discrimination
Title IX of the Education Amendments of 1972 requires that institutions have policies and procedures that protect students’ rights with regard to sex/gender discrimination. Information regarding these rights are on the HCC website under Students-Anti-Discrimination.
Students who are pregnant and require accommodation s should contact any of the ADA Counselors for assistance.
It is important that every student understands and conforms to respectful behavior while at HCC.
Sexual misconduct is not condoned and will be addressed promptly.
Know your rights and how to avoid these difficult situations.
Log in to www.edurisksolutions.org
Sign in using your HCC student email account, then go to the button at the top right that says Login and enter your student number
. http://www.hccs.edu/district/students/anti-discrimination/ http://www.hccs.edu/district/departments/institutionalequity/title-ix-know-your-rights/
Americans with Disabilities Act (ADA)
Any student with a documented disability (e.g. physical, learning, psychiatric, vision, hearing, etc.) who needs to arrange reasonable accommodations must contact the Disability Services Office at the respective college at the beginning of each semester. Faculty is authorized to provide only the accommodations requested by the
Disability Support Services Office.
To visit the ADA Web site, click the link: http://www.hccs.edu/district/students/disability-services/
For questions, please contact Donna Price at 713.718.5165 or the
Disability Counselor at your college.
District ADA Coordinator - Donna Price - 713.718.5165
For a list of ADA Counselors, click on the link: http://www.hccs.edu/district/students/disability-services/adacounselors/

Academic Honesty
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 student’s 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)
Student attendance

It is important that you come to class! Attending class regularly is the best way to succeed in this class. Research has shown that the single most important factor in student success is attendance. Simply put, going to class greatly increases your ability to succeed. You are expected to attend all lecture and labs regularly. You are responsible for materials covered during your absences. Class attendance is checked daily. Although it is your responsibility to drop a course for nonattendance, the instructor has the authority to drop you for excessive absences.
If you are not attending class, you are not learning the information.
As the information that is discussed in class is important for your career, students may be administratively withdrawn by the instructor from a course after accumulating absences in excess of 12.5% hours of instruction. The six hours of class time would include any total classes missed or for excessive tardiness or leaving class early.
Administrative withdrawals can affect your financial aid, future enrollment, grade point average, number of courses allowed to withdraw and other detrimental results. See Withdrawal Deadline below.
You may decide NOT to come to class for whatever reason. As an adult making the decision not to attend, you do not have to notify the instructor prior to missing a class. However, if this happens too many times, you may suddenly find that you have “lost” the class.
Poor attendance records tend to correlate with poor grades. If you miss any class, including the first week, you are responsible for all material missed. It is a good idea to find a friend or a buddy in class who would be willing to share class notes or discussion or be able to hand in paper if you unavoidably miss a class.
Class attendance equals class success.
Students who never attended class on or before the Official Date of
Record will be marked absent and will be administratively dropped from the course for attendance reasons.
Withdrawal Deadline
If you feel that you cannot complete this course, you will need to withdraw from the course prior to the final date of withdrawal.
Before, you withdraw from your course; please take the time to meet with the instructor to discuss why you feel it is necessary to do so. The

instructor may be able to provide you with suggestions that would enable you to complete the course. Your success is very important.
Beginning in fall 2007, the Texas Legislature passed a law limiting first time entering freshmen to no more than SIX total course withdrawals
throughout their educational career in obtaining a certificate and/or degree.
To help students avoid having to drop/withdraw from any class, HCC has instituted an Early Alert process by which your professor may
“alert” you and HCC counselors that you might fail a class because of excessive absences and/or poor academic performance. It is your responsibility to visit with your professor or a counselor to learn about what, if any, HCC interventions might be available to assist you – online tutoring, child care, financial aid, job placement, etc. – to stay in class and improve your academic performance.
If you plan on withdrawing from your class, you MUST contact an HCC counselor or your professor prior to withdrawing (dropping) the class for approval and this must be done PRIOR to the withdrawal deadline to receive a “W” on your transcript. **Final withdrawal deadlines vary each semester and/or depending on class length, please visit the online registration calendars, HCC schedule of classes and catalog, any
HCC Registration Office, or any HCC counselor to determine class withdrawal deadlines. Remember to allow a 24-hour response time when communicating via email and/or telephone with a professor and/or counselor. Do not submit a request to discuss
withdrawal options less than a day before the deadline. If you do not withdraw before the deadline, you will receive the grade that you are making in the class as your final grade.
The final withdrawal deadline for regular term classes is April 5,
2016, 4:30 pm. Please note that the instructor may drop you on or before this date for excessive absences. If the instructor administratively withdraws a student, there is no refund of tuition.
The withdrawal may affect your financial aid and may have other affects on your status as a student such as counting towards the limit on number of dropped courses. 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. See
Student Attendance above.
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.
HCC Student Services Information
Link: http://www.hccs.edu/district/about-us/procedures/student-rightspolicies--procedures/student-procedures/
Early Alert
HCC has instituted an Early Alert process by which your professor will
“alert” you through counselors of concerns that you might fail a class because of excessive absences and/or poor academic performance.
Classroom 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 in achieving this critical goal.
Use of Camera and/or Recording Devices
As a student active in the learning community of this course, it is your responsibility to be respectful of the learning atmosphere in your classroom. To show respect of your fellow students and instructor, you will turn off your phone and other electronic devices, and will not use these devices in the classroom unless you receive permission from

the instructor.
Use of recording devices, including camera phones and tape recorders, is prohibited in classrooms, laboratories, faculty offices, and other locations where instruction, tutoring, or testing occurs. Students with disabilities who need to use a recording device as a reasonable accommodation should contact the Office for Students with Disabilities for information regarding reasonable accommodations.
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
 Provide a 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: o Homework; Project, Sectional Exams (exam-1, exam-2, exam-3), Final Exam
 Ask for help when there is a question or problem
 Keep copies of homework, projects, instructions, e-mails including this syllabus
Program/Discipline Requirements
Assignments (assessments) in electronic format are a discipline requirement of ACNT 1331 Assignments reinforce what you are learning in class by connecting theory to the real world of accounting.
The assignments are very important and as such, they must be completed on time or you will not receive a passing grade in this class.

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, 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 division 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. For more information, click on the EGLS3 Link: http://www.hccs.edu/district/students/egls3/
Syllabus Changes
The instructor reserves the right to make changes to the syllabus that may clarify, correct, expand or modify the material in the syllabus. If any changes are made to the syllabus after the first day of class, the instructor will notify the students through Quick mail/HCCS email of any changes made.