Central College Campus
Center of Excellence: Business
Division Chair: Dr. Marina Grau 713-718-7905
Program Coordinator: Charles Lewis 713-823-9667
ACNT 1303-0010 – CRN 70586 Fall Semester 2015
Regular Lectures at BSCC 207| 11:30am to 1:00pm, TTh.
[3 hours lecture per week for 16 weeks semester]
Once a student has purchased learning materials from the bookstore or has purchased access directly online, go to the
appropriate registration page for your section listed below and register:
http://connect.mheducation.com/class/e-strasser-king-acnt-1303-0010-crn-70586
Instructor Information:
Instructor:
Ebenezer Strasser-King
Office Location:
Accounting Department, Central Campus, BSCC Building # 206
Office Hours:
Phone #: message
email:
Day(s) TTh. 11.00am.to 11.25am; other days by appointment.
713-718-6426
feesk47@hotmail.com or e.strasserking@hccs.edu
This class DOES NOT fulfill the Texas State Board of Public Accountancy's education requirements to sit for the
CPA Exam.
Technical Compliance:
Students are expected to maintain a state of technical compliance, including: up-to-date software as required by the
College; a functional internet connection; and use of the Firefox browser when using Connect and Eagle Online.
The instructor will not give consideration for lost, missing or unacceptable work stemming from non-compliance and/or
end-user technical issues.
Classroom Behavior:
Instructor and student have a shared responsibility to develop and maintain a positive learning environment for everyone
and should respect the learning needs of classmates and assist the instructor to achieve this goal through a conducive
learning environment.
1.
2.
3.
Contact with the instructor, by a student, should be done in a form or language conducive to a positive
teaching/learning environment.
Students should:
 Be punctual for classes.
 Conduct themselves with a reasonable measure of ethical values and behavior.
Classroom decency will dictate the way a student dresses to attend class.
The instructor has the option to refer all actions deemed inappropriate to Administration for further action.
Syllabus Changes
This syllabus is subject to changes as advised by the instructor from time to time during class time or by email.
An absent student should check with the instructor or colleague students for relevant announcements. The onus is on the
student to enquire about changes during his/her absence.
Program Requirements, If applicable:
1. Students will work in EXCEL following textbook example formats, labels, and formulas
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2. Students will use HCC webmail, learning web, connect.mcgraw-hill, and HCC LibLine (24/7 Library)
MATERIALS:
 Official text: College Accounting (A Contemporary Approach), Haddock-Price-Farina.
 A calculator, a ruler, and No. 2 pencil, a lap-top computer (if considered necessary by the student).
(The Text is available at the college Bookstore and on reserve in the Library. The 'working papers' accompanying the text is
optional).
Once you have purchased your materials from the bookstore or if you are ready to purchase access directly online, go to
the appropriate registration page for your section listed below:
http://connect.mheducation.com/class/e-strasser-king-acnt-1303-0010-crn-70586
This is a(n) Introduction to financial accounting course of three contact hours a week, translating to three credits hours.
The contents include: - A framework of Financial Accounting
- The accounting cycle
- Accounting Information System
- Accrual Accounting Concepts
- Cash management and internal controls
- Payroll accounting
- Management of inventories and cost of sales
- Merchandising Operations and Multi-step Income Statement
- Financial Analysis
COURSE COMPETENCIES:
To realize the outcomes addressed above, the student should meet the skills and competencies addressed by the following:
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Describe the role of financial accounting in society.
Describe the purposes for which a management and investors need accounting information.
Identify major differences and similarities between financial accounting and managerial accounting.
Explain the basis and relevance of the financial accounting equation.
Identify events or forces that have spurred the development of financial accounting.
Explain the purpose of ethical conduct and identify organizational levels where ethical conflicts arise.
Describe the general oversight structure of financial accounting reporting.
Examine financial reporting concepts and explain their importance
Identify and give examples of the accepted principles used to compile financial statements.
Explain the reporting and analyzing of inventory
Explain the relevance of fraud and internal controls.
Examine cash management and controls in a business organization.
Describe and analyze payroll processing
Explain differences between the financial statements of a manufacturer and a merchandiser.
Explain the legal and professional requirements of financial statements, in good form.
Explain the tools and merits of financial analysis for decision making.
SCHEDULE for 16-weeks instruction in Introduction to Accounting, ACNT 1303
2015
Aug.
25
27
Sept.
1
3
7
8
Chapter
Other
1
2
Accounting: The Language of Business
Analyzing Business Transactions; the Accounting Equation
2
3
Analyzing Business Transactions; the Accounting Equation
Analyzing Business Transactions using the T accounts
3
Labor Day
More of the use of types of ledger accounts
Official Day of Record
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10
15
17
22
24
29
Oct.
1
6
8
13
15
20
22
27
29
30
Nov.
3
5
10
12
17
19
24
26
Dec.
1
3
8
10
3
4
4
5
5
6
Developing chart of accounts; permanent and temporary accounts
The general journal and the general ledger.
The general journal and the general ledger, continues
Adjustments and the Worksheet
Adjustments and the Worksheet, continues
Closing entries and post-closing trial balance
6
1-6
7
8
7-8
9
9
10 - 11
10 - 11
Comprehensive example
Mid-semester exam
Merchandising Accounts - sales, returns, credit policies, etc.
Merchandising Accounts - purchases, returns, inventory, etc.
Comprehensive example
Cash and cash controls
Cash and cash controls, Bank Reconciliation
Payroll computation, records and payment.
Payroll taxes, deposits and reports.
Last Day to Withdraw
10 - 11
12
12
12
13
13
1 - 13
1 - 13
Other payroll issues.
Accruals, Deferral, and the Worksheet
Accruals, Deferral, and the Worksheet
Accruals, Deferral, and the Worksheet
Preparing Financial Statements and Closing Procedures
Preparing Financial Statements and Closing Procedures
Semester Project
Semester Project
1 - 13
Semester Project
1 - 13
7 - 13
Class Group Presentation
Private revision
FINAL EXAMS
Distribute mid - preview
Distribute Semester Project
Distribute Class Group
PresentationTopics
Distribute Final Exam
Preview
Instructional Methods:
As instructor, I will convey knowledge concerning the field of accounting, modeling good teaching strategies, and
organizing and monitoring class activities.
Students should read the textbook, submit assignments on the due dates, participate fully in classroom activities and attend
classes. (Make use of the demonstration problem/solution in each chapter and self-practice questions contained in the
textbook.) Use available learning tools provided as help. A successful student in accounting can count on 3 hours of
independent study after every class. Perfect attendance is essential for mastery of the course content.
Grading
As instructor, I may award bonus points for attendance, class participation, punctuality, etc. as and when I deem fit.
Final grade for this course will be based on overall performance, mainly based on the evaluation requirements listed
below.
Final grade of FX
Students who stop attending classes and do not withdraw themselves prior to the withdrawal deadline may either be
dropped by their professor for excessive absences or be assigned the final grade of “FX”, compared to an earned grade of
“F” which is due to poor performance. A grade of “FX” is treated exactly the same as a grade of “F” in terms of GPA,
probation, suspension, and satisfactory academic progress.
Class Tests/Exams
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Except otherwise approved, class tests/exams will be individual, closed book and closed notes. No cell-phone use will be
allowed during the proceedings. Failure to take the test/exams will amount to a grade of zero, except prior arrangement
has been made with the instructor for a make-up version. If agreed, the make-up will be taken in the Test-Center facility
of the college.
Evaluation Requirements:
Connect 13 chapter assignments for 100 marks each
Mid- term exams
Class Projects, 1 x 100 marks
Final Exams - Class group Presentation
- Written M/C, Problems
Total
1,300
150
100
50
150
50%
15%
15%
5%
15%
100%
Grading Scale:
90 - 100%
A
80 - 89%
B
70 - 79%
C
60 - 69%
D
BELOW 60%
E
FX (Failure due to non-attendance), IP (In Progress), W(Withdrawn), I(Incomplete), AUD (Audit)
Textbook and Related Material (Required):
Required textbook for this course -College Accounting (A Contemporary Approach), Haddock-Price-Farina. 3rd. edition.
This course will use the book publisher McGraw-Hill Connect Plus Learning Module for all on line assignments. You are
to register for this access.
All such on-line assignments are based on 100 points a chapter, entered into your Grade Book as 60% of your total
grade.
Registration into connect.mheducation.com
To register, confirm that you are on the appropriate page by reviewing the course and section information listed on the
site. If the course and section information listed are correct, click on the “Register Now” button, and follow the
instructions on the site to complete your registration. Use the registration code from the textbook you purchased.
If you run into technical difficulties, please call McGraw-Hill’s Customer Experience Group on 1(800)331-5094 or
submit the “Contact Us” form found online at www.mhhe.com/support.
As instructor, I cannot help resolve technical problems.
Academic Honesty:
Students should conduct themselves with integrity in fulfilling course requirements. Penalties and/or disciplinary
proceedings may be initiated against a student accused of scholastic dishonesty including, but not limited to; cheating,
plagiarism, and collusion. Anyone caught cheating will be given an F on that assignment and possibly an F in the course.
Possible punishments for academic dishonesty may include a grade of 0 or F in the particular assignment or course,
and/or recommendation for probation or dismissal from the College System. A report of the incident will also be
submitted to all appropriate school authorities.
I try to ensure that all students compete on a level playing field through teaching, grading, and enforcement roles. You are
expected to be familiar with the College's Policy on Academic Honesty.
Attendance:
It is important that you are in attendance in class by 9/08/2015 , to fulfill attendance obligation to the registrar's
office by that date. If you have not reported for class by 9/08/2015, you will be considered as never attended class
and the registrar's office will drop you from this course. Class attendance is checked daily.
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Although it is your responsibility to drop a course for non-attendance, the instructor has the authority to drop you for
excessive absences.
A student may be dropped from any course for excessive absences after the student has accumulated absences of 12.5 %
of the hours of instructions.
Students are responsible for all work, assignments, and material discussed in class, whether the student is present or
absent.
Tardiness is disruptive to the instructor and the other students and will be counted as an absence. Once roll is taken and
the lecture begins, an instructor may decide that students do not enter the class room closing the class room door and
posting a note requesting that students do not enter the class whilst in session.
Students do not have to notify the instructor prior to missing a class. However, if this happens too many times, you may
be dropped from the class.
Drops and Withdrawals: HCC Course Withdrawal Policy (updated 7/26/2010)
To help you avoid having to drop/withdraw from any class, contact your professor regarding your academic performance.
You may also want to contact your counselor to learn about helpful HCC resources (e.g. online tutoring, child care,
financial aid, job placement, etc.).
 Students should check HCC’s Academic Calendar by Term for drop/withdrawal dates and deadlines.
 If a student decides to drop or withdraw from a class upon careful review of other options, the student can drop
online prior to the deadline through their HCC Student Service Center:
https://hccsaweb.hccs.edu:8080/psp/csprd/?cmd=login&languageCd=ENG
Before withdrawal, 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”).
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 HCC counselors that you might fail
a class because of excessive absences and/or poor academic performance.
Incompletes:
It is my policy not to give a grade of “I” (incomplete), except in exceptional circumstances.
HCC Student Services Information
Link: http://www.hccs.edu/hcc/System%20Home/Departments/Student_Handbook/student_policies.pdf
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 and not use these devices in the classroom unless you receive permission from the
instructor.
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.
EGLS3 -- Evaluation for Greater Learning Student Survey System
During a designated time near the end of the term, students are asked to answer a short online survey of research-based
questions related to instruction. The anonymous results of the survey will be made available to your professors and
department chairs for continual improvement of instruction. Look for the survey as part of the Houston Community
College Student System online, near the end of the term.
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