Central College Campus
Department: Business, Financial & Legal Studies
Division Chair: Dr. Mesfin Genanaw
HCCS-Accounting Program Coordinator: Dr. Marina Grau
ACNT 1303 – Introduction to Accounting
CRN 35271 – Fall 2014
Regular Lectures - Willie Lee Gay Hall | 10:00 am – 1.00 pm| Mondays only.
[3 hours lecture per week for 16 (sixteen) weeks semester]
Once you have purchased your learning materials from the bookstore or if you use purchase access directly online, go to the appropriate registration page for your section listed below and register: http://connect.mheducation.com/class/e-strasser-king-fall -2014---mon-1000am
Instructor Information:
Instructor:
Office Location:
Ebenezer Strasser-King
Central Campus, Willie Gay Location
Office Hours:
Phone #:
M/W 9.15am - 9.55am, other days by appointment.
713-718-6634, 713-718-6426 email: feesk47@hotmail.com
or e.strasserking@hccs.edu
Accounting Department Location and Hours:
Accounting Department, BSCC Building, Room 206, phone 713-718-6426
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2.
Syllabus Changes
This syllabus is subject to change. For changes, the instructor will advise students during class time and as an announcement by email.
When absent, the onus is on a student to check with the instructor or colleague students for relevant announcements.
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 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.
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.
Program Requirements, If applicable:
1.
Students will work in EXCEL following textbook example formats, labels, and formulas
2.
Students will use HCC webmail, learning web, connect.mcgraw-hill, and HCC LibLine (24/7 Library)
3.
Instruction in Peachtree software is available at the accounting lab at Central campus, BSCC building room
208, if needed.
Course Contents:
This course covers the fundamentals of financial accounting for a beginner student of accounting.
Course Goals:
To provide the students with instructions on basic concepts and techniques of double-entry accounting and the accounting cycle, designed to meet the needs of students taking this course.
Details of Learning objectives
Illustrate accounting for service & merchandising business
1. Illustrate accounting cycle for business
2. Journalize & post transactions using subsidiary ledgers & special journals
3. Journalize adjustments & closing for service and merchandising businesses.
Illustrate reporting & analysis of financial statements
1. Report all categories of Assets and Liabilities in the Balance Sheet
2. Prepare Income Statements and understand its relevance.
3. Prepare statement of equity
4. Compute analytical measures and interpretation of financial statements
SCHEDULE for 16-weeks Instruction
2014 DAY
8/25 M
Chapter
1- 2
ACCT 1303 - Fall 2013 HCCS 16 Weeks Semester
See Connect for on-line assessment due dates
Instruction
9/01 M Holiday
Other
9/08 M 1 - 2 Worked examples
Labor Day
9/15 M
9/22 M
9/29 M
10/06 M
10/13 M
3
3
Instruction
Worked examples
4 Instruction
1 - 3 Class group work 1
4 Worked examples
5
6
Instruction
Instruction
5 - 6 Worked examples
7 Instruction
7 Worked examples
Distribute Project 1
Mid exam preview

10/20
10/27
M
M
11/03 M
11/10 M
11/17 M
11/24 M
12/01 M
12/08 M
8 Instruction
1 - 7 Mid - semester exam
9 Instruction
8 - 9 Worked examples
10
10
Instruction
Worked examples
8 - 10 Class group work 2
11 Instruction
11
12
Worked examples
Instruction
12
13
13
11 - 13
8 - 13
Worked examples
Instruction
Worked examples
Class group work 3
Final Exams
Collect Project 1
Distribute Project 2
Final exam preview
Collect Project 2
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 performance in meeting the evaluation requirements listed below.
Class Tests/Exams
These will be individual work, closed book and notes. No cell-phones will be allowed.
Failure to submit the work will mean a grade of zero, except prior approval had been given by me for a make-up alternative.
FINAL GRADE OF FX
Students who stop attending class and do not withdraw themselves prior to the withdrawal deadline may either be dropped by their professor for excessive absences or be assigned the final grade of “FX”, compared to an earned grade of “F” which is due to poor performance. Student that also fail to complete a minimum of the course work will also receive an FX.
A grade of “FX” is treated exactly the same as a grade of “F” in terms of GPA, probation, suspension, and satisfactory academic progress .
Evaluation Requirements:
Connect 1,300 marks 260
Class group work x 3 (60 marks each)
Mid- term exams - Class
Class Projects, 2 x 100 marks
180
150
200

Final Exams - Class group presentation 60
Final Exams - Class
Total
150
1,000
Grading Scale:
90 - 100%
80 - 89%
70 - 79%
60 - 69%
=
=
=
=
A
B
C
D
(900 -1000 points)
(800-899 points)
(700-799 points)
(600-699 points)
BELOW 60% = F (0 to 599 points)
FX (Failure due to non-attendance), IP (In Progress), W(Withdrawn), I(Incomplete), AUD (Audit)
Textbook and Related Material (Required):
The required textbook for this course is College Accounting, A Contemporary Approach, with Connect Plus, 3nd
Edition by Haddock, Price, Farina. You will also be required to complete a variety of assignments that will be delivered via McGraw-Hill Connect , an innovative online learning system proven to help students achieve greater success.
This course will use the book publisher McGraw-Hill Connect Plus Learning Module for all on line assignments.
All grades in Connect are based on 100 points a chapter, entered into your Grade Book as 26% of your total grade.
Maximum is 1300 x 0.20 = Total 260 points max, out of 1,000 for the course.
You may bring your laptop to class.
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-fall -2014---mon-1000am
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.
If you run into any technical difficulties, please call McGraw-Hill’s Customer Experience Group by dialing
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. 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.
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. (See the Student Handbook).
Attendance:
It is important that you are in attendance in Class by September 8, 2014 because I am obligated to report attendance to the registrar's office by that date. If you have not reported for class by September 8, 2014 you will be considered as never attended class and the registrar's office will drop you from this course.

Class attendance is checked daily. 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.
Tardies are 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.
You 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
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 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.
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. If you are considering course withdrawal because you are not earning passing grades, confer with your counselor as early as possible about options of assistance available to you.
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 researchbased 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.