Center of Excellence - Business
Department Chair - Dr. Marina Grau
Instructor-Ronald Desbrow
Accounting
Central College
ACNT 1331 – Federal Individual Income Taxes
Distance Education CRN 92046- 16-Week Spring 2016
January 19, 2016 – May 15, 2016
3 Semester Credit Hour Course
Instructor Contact Information:
Instructor Name:
Phone #:
Email:
Ronald Desbrow
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,
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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.
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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.
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Workplace Competencies
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
Foundation Skills
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
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 Federal Income Tax for Individuals 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
4
Wk
Week
Starting
DateMonday
Ch
Description
Due Dates- Quizzes (2 attempts) and Tests,
Problems Close
(a)Learn Smart (LS), Problem
Assignments, Quizzes, Exams-use
Connect.
Final Exam-in
person. See (c) below.
Total
Points
1
1/18/2016
1
Welcome & Introduction
to Tax
2/8/2016
@ 6:00 am
LS, Pr 37, 39, 47, 60 and Quiz
20
2
1/25/2016
2
20
2/1/2016
4
LS, Pr 26, 28, 50, 55 and Quiz
20
4
2/8/2016
5
2/8/2016
@ 6:00 am
2/15/2016
@ 6:00 am
2/22/2016
@ 6:00 am
LS and Quiz
3
Tax Compliance, IRS &
Tax Authorities
Individual Income Tax
Overview
Gross Income and
Exclusions
LS, Pr 46, 51, 56, 68, 72, 75 and
Quiz
20
5
2/15/2016
6
Individual Deductions
LS, Pr 38, 43, 44, 51, 61 and Quiz
20
6
2/22/2016
2/22/2016
@ 6:00 am
On Connect Opens 2/22/16, 12:01am closes
2/28/2016, 11:59pm
(2 hour limit)
50 MC and 4-6 problems
100
7
2/29/2016
7
Investments
3/14/2016
@ 6:00 am
LS, Pr 38, 49, 50, 56, 63 and Quiz
20
8
3/7/2016
8
Individual Income Tax
Computation & Tax
Credits
3/21/2016
@ 6:00 am
LS, Pr 52, 56, 72, 74, 79 and Quiz
20
Business Income,
Deductions, &
Accounting Methods
Property Acquisition &
Cost Recovery
4/4/2016
@ 6:00 am
LS, Pr 49, 51, 57, 60, 65 and Quiz
20
4/11/2016
@ 6:00 am
LS, Pr 38, 49, 53, 60, 64 and Quiz
20
Property Dispositions
4/11/2016
@ 6:00 am
LS, Pr 32, 35, 46, 56, 63 and Quiz
20
Exam 2 (Chapters 7-11)
On Connect Opens 4/11/16, 12:01am closes
4/17/2016, 11:59pm
(2 hour limit)
5/2//2016
@ 6:00 am
5/9/2016
@ 6:00 am
5/9/2016
@ 6:00 am
50 MC and 4-6 problems
100
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
20
5/2/2016
@ 6:00 pm
5/9/2016, Monday-6:00pm-8:00pm or
5/10/2016, Tuesday-6:00pm-8:00pm
Tax Problem (20 point penalty for
submitting late)
40-65 MC/TF; 2-4 Problems
100
Exam 1 Chapters 1-6
(excluding 3)
3/14/2015
Spring Break
9
3/21/2016
9
10
3/28/2016
10
11
4/4/2016
11
12
4/11/2016
13
4/18/2016
12
Compensation
14
4/25/2016
13
15
5/2/2016
14
Retirement Savings &
Deferred Compensation
Tax Consequences of
Home Ownership
15
5/2/2016
16
5/9/2016 or
5/10/2016
-
(b) Form 1040 Income
Tax Return Problem 6
(c) Final Exam (all
covered chapters) In
classroom (b)
Total Points
100
660
ACNT 1331 Distance Education Spring 2016 Course Calendar and Assignment
(a) The McGraw-Hill Connect program must be used for all homework assignments and exams.
(b) Individual Tax Return Problem 6 is located in the McGraw-Hill text book, page C-9 thru C-11, in
the Appendix section. Go to EOL2 and use the tax forms under the topic “Tax Forms.” Submit
the entire tax problem as an attachment to me thru EOL2 Quick mail by 5/2/2016.
(c)Final exam classroom is located at Central Campus, BSCC Building, 1300 Holman St., Houston,
TX 77004 (BSCC Building is a 3 story building located at the corner of San Jacinto St. and
Holman St. Front entrance is on San Jacinto St. Take elevator to 2 nd floor, room 208.
5
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.
6
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 log into EOL2 on or before the ODR
will be counted as present for attendance purposes. Students who
never logged into EOL2 prior to the ODR will be marked as absent 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 and be
successful in the course, it is your responsibility to read the textbook,
complete homework assignments and exams by the due dates, check
HCCS email and Eagle On Line 2 weekly for important news items,
and, timely submit the required income tax return.
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. McGrawHill 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,
7
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 McGrawHill and Connect by 4:30pm on the last day for administrative/student
withdrawals. See HCCS Course Calendar for the last day to drop.
You can access Connect by using the shortcut in Eagle On Line 2. You can
also access Connect directly by using the following url.
http://connect.mheducation.com/class/r-desbrow-acnt-1331individual-income-tax-spring-2016-crn-92046
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.
8
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.
Additional Assignment
Students will complete a Form 1040 federal income tax problem. See
Course Schedule for additional information, due date and transmittal
instructions. EOL2 contains all of the necessary tax forms you will
need to complete the tax return.
Occasionally, there will be pop quizzes. Questions will periodically
appear in EOL2 “News Forum” or through Quick mail. You will respond
to me through Quick mail with your answer to the quiz. I will provide
you with feedback within one week. Points awarded are bonus points
added to your final course points.
Sectional and Final Exams
Each sectional exam (Exam 1 and Exam 2) and final exam will consist
of multiple choice questions and problems. Exams 1 and 2 will be
administered through Connect. The final exam will be taken in person.
See “End of the Semester Final Exam” for additional information.
If a student misses a scheduled exam, he/she will be given a zero for
that exam. There are no make-up exams. See “ACNT 1331 Distance
9
Education Spring 2016 Course Calendar and Assignment” for the
specific exam dates.
End of the Semester Final Exam
The Texas State Board of Public Accountancy allows certain upper level
accounting courses to be taken as distance learning courses.
However, at least one exam must be administered as a face-to-face
exam that is proctored by authorized personnel of HCCS or HCCS
approved personnel. Therefore, the final exam must be taken in
person.
The final exam will be offered on two dates as follows:


5/9/2016, Monday, 6:00pm-8:00pm, or,
5/10/2016, Tuesday, 6:00 pm–8:00 pm
Students may choose either date but must notify the instructor two
weeks prior to the exam date as to the date of preference. The
proctored final exam will be administered at the following address.
Central Campus
BSCC Building, Room 208
1300 Holman St.
Houston, TX 77004
The BSCC building is a 3 story building located at the corner of San
Jacinto St. and Holman St. The front entrance to the building is on
San Jacinto St. Take elevator to 2nd floor, room 208. Students must
arrive at the testing location at least 30 minutes prior to the start of
the exam. All students must have an official government valid picture
identification (i.e. “valid” Texas Driver’s License or passport). Failure
to bring proper valid identification will result in your being denied
access to the exam site and a zero will be assigned as your final exam
grade. In addition, students will bring pencils, a simple function (+, -,
/, x) calculator (no scientific calculators or smart phones). No food or
drinks permitted in the testing room.
Students who are not in the Houston area and unable to attend the
final exam scheduled at the location above must notify the instructor
at least 4 weeks prior to the end of semester.
Failure to take the final exam by May 10, 2016 will result in a zero for
the final exam grade. There are no make-up final exams.
10
For Distance Education Classes:
STUDENTS LIVING OUT OF THE HCC SERVICE AREA
http://de.hccs.edu/student-services/
Then go the link “Taking an exam when if you live outside the HCC service
area”
Students who are not in the Houston area and unable to attend the
final exam scheduled at the location above must notify the instructor
by April 1, 2016. (Also see below Students living out of the HCC
Service Area)
Students living out of the HCC service area during the semester in which they
are enrolled at HCC in online classes need to make special arrangements to
accommodate their needs.
In the event the course requires onsite exams, it is the student's responsibility
to obtain a proctor. This proctor must be someone in the testing center at a
local community college or at a university or any other approved DE Location.
The proctor will need to provide a secure testing environment and possibly
(depending on the course) a computer with Internet access. A valid picture ID
must be presented to the proctor when taking the exam.
All fees associated with proctoring are the responsibility of the student. Exams
will be sent via internet, fax, email, or US mail directly to the proctor with
instructions for administering the exams. This will be done at no cost to the
student; however, the student WILL BE responsible for any fees associated
with the proctor’s return of the exams (including costs of overnight express,
etc. to meet deadlines).
The proctor approval form MUST be completed and approved at least 2
weeks prior to the first scheduled exam. In addition, the student must furnish
a copy of the approved document to the instructor with 10 days of the exam.
Any additional questions, you may contact us Distance Education at
de@hccs.edu
The above form is located at http://de.hccs.edu/student-services/
The contact person with HCC Distance Education Department is Ayesha
Gates at the following email address: ayesha.Gates@hccs.edu
11
Evaluation Requirements:
Criteria
1.Sectional Exam (Chapters 1,2,4,5 & 6)
2.Sectional Exam (Chapters 7-11)
3.Final Exam (Chapters 1-14 excluding 3)
4. Chapter on line Quizzes and Problem
Assignments
1 Form 1040 Tax Return Problem
Total
Maximum
100 points
100 points
100 points
260 points
Percent
15.15%
15.15%
15.15%
39.40%
100 points
660 points
15.15%
100%
Grading Scale:
90 - 100%
80 - 89%
70 - 79%
60 - 69%
BELOW 60%
=
=
=
=
=
A
B
C
D
F
594-660 points
528-593 points
462- 527 points
396- 461 points
0 to 395 points
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Instructional Materials
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
$186
$130
Package: Loose-Leaf textbook
w/Connect™ 7th Ed
ISBN 9781259713514
Print & Digital Solution
ONLY Available Online at the
link listed below*.
Standard 5-7 day shipping applies
$286.70
Connect™
(Includes eBook and homework access
only, no print book)
*optional $80 loose leaf print upgrade
Package: Loose-Leaf textbook w/Connect™ 7th Ed
ISBN 9781259713514
All-Digital Solution
Print & Digital Solution
Purchase Online
Available at Bookstores
(obtain Connect section URL from your
instructor)
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.
13
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
14
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)
15
Student Attendance
This is a distance education course and there is no attendance during
the semester except for the final exam. However, students are
required to log into EOL2 at least weekly for any “News Forum” items
and log into HCCS web mail for any important emails from the
instructor.
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 the course, please take the time to notify me of
your decision to withdraw. I may be able to provide you with
suggestions that would enable you to complete the course. Your
success is very important to me.
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
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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.
Use of Camera and/or Recording Devices
As a student active in the learning community of this course, it is your
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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
 Timely respond to student emails and Connect “Ask the
Instructor” issues within a 24 hour period or sooner.
To be successful in this class, it is the student’s responsibility to:
 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.
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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, 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.
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