Course Syllabus
Introduction to Accounting I
ACNT 1303
Center of Excellence - Business
Department Chair - Dr. Marina Grau
This class DOES NOT fulfills the Texas State Board of
Public Accountancy's education requirements to sit for the
CPA Exam.
Spring 2016, CRN89689
Semester with
Course Reference
Number (CRN)
Ercan.sinmaz@hccs.edu; Phone: 713-718-8251
Instructor contact
information (phone
number and email
address)
Office Location
and Hours
Katy Campus -345; M through Th 7 AM to 8:00 AM or After class
Course
Location/Times
Katy 222A; M-W 8AM-9:30AM
Course Semester
Credit Hours (SCH)
(lecture, lab) If
applicable
Credit Hours:
3
Lecture Hours:
3
Laboratory Hours:
External Hours:
Total Course
Contact Hours
48.00
Course Length
(number of weeks)
8 Weeks
Type of Instruction Lecture
Course
Description:
A study of analyzing, classifying, and recording business transactions in a manual
and computerized environment. Emphasis on understanding the complete
accounting cycle and preparing financial statements, bank reconciliations, and
payroll. Coverage also includes the fundamental principles of double-entry
bookkeeping, financial statements, trial balances, worksheets, special journals,
adjusting entries and closing entries.
Course
Prerequisite(s)
FREQUENT REQUISITES



Academic
Discipline/CTE
Program Learning
Outcomes
MATH 0306 (Basic Math Pre-Algebra)
GUST 0342 (9th -11th Grade Reading)
ENGL 0300 or 0347
1. Students will be able to read, listen, speak, and write proficiently in preparation for
presentations with clients, accounting firms and compliance work.
2. Students will demonstrate complete understanding of the complete accounting
cycle.
3. Students will be able to prepare financial statements and tax returns utilizing
computerized software packages, ie. Turbo Tax, Peachtree, and/or Quick Books.
4. Students will be able to reconcile and verify account balances, audit for internal
control, and prepare financial statements.
1. Students will perform accounting for service business
Course Student
2. Students will perform accounting for cash and payrolls
Learning
Outcomes (SLO): 4 3. Students will perform accounting for merchandising business
to 7
Learning
Objectives
(Numbering
system should be
linked to SLO e.g., 1.1, 1.2, 1.3,
etc.)
Students will perform accounting for service business
1. Students will record business transactions in column form
2. Students will record business transactions directly in T accounts
3. Students will record business transactions in two-column general journal
4. Students will complete a work sheet involving adjustments
5. Students will journalize & post closing entries
Students will perform accounting for cash and payrolls
1. Students will reconcile bank statement
2. Students will calculate deductions & net pay, from gross pay
3. Students will calculate & journalize payroll tax expense
Students will perform accounting for merchandising business
1. Students will prepare schedule of accounts receivable
2. Students will journalize & post special journals
3. Students will record adjustments in work sheet
4. Students will prepare classified income statement
SCANS and/or
Core Curriculum
Competencies: If
applicable
SCANS
Students will perform accounting for service business
Foundation Skills - Basic -Reading
Foundation Skills - Basic -Writing
Foundation Skills - Basic -Mathematics
Foundation Skills - Basic -Listening
Foundation Skills - Basic -Speaking
Foundation Skills - Thinking -Decision Making
Foundation Skills - Thinking -Creative
Foundation Skills - Thinking -Problem Solving
Foundation Skills - Thinking -Seeing Things in the Mind's Eye
Foundation Skills - Thinking -Knowing How to Learn
Foundation Skills - Thinking -Reasoning
Workplace Competencies - Information -Acquires & Evaluates
Workplace Competencies - Information -Organizes & Maintains
Workplace Competencies - Information -Interprets & Communicates
Workplace Competencies - Information -Uses Computers to Process
Students will perform accounting for cash and payrolls
Foundation Skills - Basic -Reading
Foundation Skills - Basic -Writing
Foundation Skills - Basic -Mathematics
Foundation Skills - Basic -Listening
Foundation Skills - Basic -Speaking
Foundation Skills - Thinking -Decision Making
Foundation Skills - Thinking -Creative
Foundation Skills - Thinking -Problem Solving
Foundation Skills - Thinking -Seeing Things in the Mind's Eye
Foundation Skills - Thinking -Knowing How to Learn
Foundation Skills - Thinking -Reasoning
Workplace Competencies - Information -Acquires & Evaluates
Workplace Competencies - Information -Organizes & Maintains
Workplace Competencies - Information -Interprets & Communicates
Workplace Competencies - Information -Uses Computers to Process
Students will perform accounting for merchandising business
Foundation Skills - Basic -Reading
Foundation Skills - Basic -Writing
Foundation Skills - Basic -Mathematics
Foundation Skills - Basic -Listening
Foundation Skills - Basic -Speaking
Foundation Skills - Thinking -Decision Making
Foundation Skills - Thinking -Creative
Foundation Skills - Thinking -Problem Solving
Foundation Skills - Thinking -Seeing Things in the Mind's Eye
Foundation Skills - Thinking -Knowing How to Learn
Foundation Skills - Thinking -Reasoning
Workplace Competencies - Information -Acquires & Evaluates
Workplace Competencies - Information -Organizes & Maintains
Workplace Competencies - Information -Interprets & Communicates
Workplace Competencies - Information -Uses Computers to Process
Instructional
Methods
Lecture/Hybrid
This class will be using Eagle On Line. https://eo2.hccs.edu/login/index.php
Student
Assignments
Students will perform accounting for service business
Papers
Projects
Portfolios
Students will perform accounting for cash and payrolls
Papers
Projects
Portfolios
Students will perform accounting for merchandising business
Papers
Projects
Portfolios
Student
Assessment(s)
Students will perform accounting for service business
Various assigned readings from textbooks
In-class discussions
Oral and written book reviews and discussions
Quizzes/Tests which may include: definitions, matching, multiple choice, true/false,
short answer, brief essay
Group and/or individual projects
Students will perform accounting for cash and payrolls
Various assigned readings from textbooks
In-class discussions
Oral and written book reviews and discussions
Quizzes/Tests which may include: definitions, matching, multiple choice, true/false,
short answer, brief essay
Group and/or individual projects
Students will perform accounting for merchandising business
Various assigned readings from textbooks
In-class discussions
Oral and written book reviews and discussions
Quizzes/Tests which may include: definitions, matching, multiple choice, true/false,
short answer, brief essay
Group and/or individual projects
Instructor's
Requirements
Program/Discipline
Requirements: If
applicable
1. EXCEL-Students will work in EXCEL following textbook example formats,
labels, and formulas
2. Internet-Students will use HCC webmail, learning web, blackboard, lockdown browser, and HCC LibLine (24/7 Library)
3. Ethics-Students will develop personal values for ethical behavior
A = 100- 90
4 points per semester hour
B = 89 - 80:
3 points per semester hour
C = 79 - 70:
2 points per semester hour
D = 69 - 60:
1 point per semester hour
59 and below = F
0 points per semester hour
FX (Failure due to non-attendance)
0 points per semester hour
IP (In Progress)
0 points per semester hour
W (Withdrawn)
0 points per semester hour
I (Incomplete)
0 points per semester hour
HCC Grading Scale: AUD (Audit)
0 points per semester hour
IP (In Progress) is given only in certain developmental courses. The student must reenroll to receive credit. COM (Completed) is given in non-credit and continuing
education courses. To compute grade point average (GPA), divide the total grade
points by the total number of semester hours attempted. The grades "IP," "COM" and
"I" do not affect GPA.
Instructor Grading
Criteria
Evaluation Requirements:
Connect Exercises and Problems
Final Exam
Total
Extra Credit EGLS3 Instructor
Evaluation Survey
800 Points
200 points
1000 points
10
Grading Scale:
90 - 100%
80 - 89%
70 - 79%
60 - 69%
BELOW 60%
Instructional
Materials
=
=
=
=
=
A
B
C
D
F
(895-1000 points)
(795-894 points)
(695-794 points)
(595-694 points)
( 0 to 594 points)
College Accounting A Contemporary Approach with
Connect Plus, Haddock Price Farina 3rd Edition
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.
HCC Policy Statement:
Access Student
Services Policies
on their Web site:
http://hccs.edu/student-rights
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 near the end of the term, 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 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.
Distance Education and/or Continuing Education Policies
Access DE
Policies on their
Web site:
http://de.hccs.edu/Distance_Ed/DE_Home/faculty_resources/PDFs/DE_Syllabus.pdf
Access CE
Policies on their
Web site:
http://hccs.edu/CE-student-guidelines
NOTE: The syllabus is subject to change. When changes occur the instructor will
advise the students during class time. It will be the students responsibility when
absent to check with the instructor or students for announcements.
ACNT 1303
See Connect for all chapter assessments and homework due dates
CHAPTERS
1
2
3
4
5
6
7
8
9
10
11
12
13
TOPIC
Accounting: The Language of Business
Analyzing Business Transactions
Analyzing Business Transactions Using T Accounts
The General Journal and the General Ledger
Adjustments and the Worksheet
Closing Entries and the Post-closing Trial Balance
Accounting for Sales, Accounts Receivable, and Cash
Receipts
Accounting for Purchases, Accounts Payable, and Cash
Payments
Cash
Payroll Computations, Records, and Payment
Payroll Taxes, Deposits, and Reports
Accruals, Deferrals, and the Worksheet
Financial Statements and Closing Procedures
Important Information
Americans with Disabilities Act (ADA)-Students with Disabilities:
"Any student with a documented disability (e.g. physical, learning, psychiatric, vision,
hearing, etc) who needs to arrange reasonable accommodations must contact the
appropriate HCC Disability Support Service (DSS) Counselor at the beginning of each
semester. Faculty is authorized to provide only the accommodations requested by the
Disability Support Services Office
Students who are requesting special testing accommodations must first contact the
appropriate (most convenient) DSS office for assistance:
Disability Support Services Offices:
System: 713.718.5165
Central: 713.718.6164 – also for Deaf and Hard of Hearing Services and Students
Outside of the HCC District service areas.
Northwest: 713.718.5422
Northeast: 713.718.8420
Southeast: 713.718.7218
Southwest: 713.718.7909
To visit the ADA Web Site, log on to www.hccs.edu the click future students, scroll
down the page to “How do I get in” and then click on the words “Disability
Information”. For Current Students , scroll down the page to “Student Support” and then
click on the words “Disability Information.”
Academic Honesty:
Students are responsible for conducting themselves with honor and integrity in fulfilling
course requirements. Penalties and/or disciplinary proceedings may be initiated against a
student accused of scholastic dishonesty. “Scholarly dishonesty” includes, but is not
limited to, cheating on a test, plagiarism, and collusion. Anyone caught cheating will be
given an F on that assignment and possibly an F in the course. A report on the incident
will also be submitted to all appropriate school officials.
A student who is academically dishonest is, by definition, not showing that the
coursework has been learned, and that student is claiming an advantage not available to
other students. The instructor is responsible for measuring each student's individual
achievements and also for ensuring that all students compete on a level playing field.
Thus, in our system, the instructor has teaching, grading, and enforcement roles. You are
expected to be familiar with the University's Policy on Academic Honesty, found in the
catalog. What that means is: If you are charged with an offense, pleading ignorance of the
rules will not help you. Students are responsible for conducting themselves with honor
and integrity in fulfilling course requirements. Penalties and/or disciplinary proceedings
may be initiated by College System officials against a student accused of scholastic
dishonesty. “Scholastic dishonesty”: includes, but is not limited to, cheating on a test,
plagiarism, and collusion.
Cheating on a test includes:





Copying from another students’ test paper;
Using materials not authorized by the person giving the test;
Collaborating with another student during a test without authorization;
Knowingly using, buying, selling, stealing, transporting, or soliciting in whole or
part the contents of a test that has not been administered;
Bribing another person to obtain a test that is to be administered.
Plagiarism means the appropriation of another’s work and the unacknowledged
incorporation of that work in one’s own written work offered for credit.
Collusion mean the unauthorized collaboration with another person in preparing written
work offered for credit. Possible punishments for academic dishonesty may include a
grade of 0 or F in the particular assignment, failure in the course, and/or recommendation
for probation or dismissal from the College System. (See the Student Handbook)
Students Rights: Anti-Discrimination
http://www.hccs.edu/district/students/anti-discrimination/
http://www.hccs.edu/district/departments/institutionalequity/title-ix-know-your-rights/
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-AntiDiscrimination. 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.
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. The six hours of
class time would include any total classes missed or for excessive
tardiness or leaving class early. Therefore students are
expected to attend classes on a regular basis and to be punctual. If a student has
excessive absences, the instructor may withdraw the student from
the class. 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.
For example, in a 3 credit hour lecture class meeting 3 hours per week, a student may be
dropped after 6 hours of absence. Students are responsible for all
work, assignments, and material discussed in class,
whether the student is present or absent. A student in a Hybrid class may be dropped
after 3 hours of absence in a 3 credit course. A tardy will be
counted as an absence. At the instructor’s discretion
once roll is taken and the lecture is to begin, request that students do not enter the
class room and if necessary close the class room door and post
a note requesting that students not enter since the
class is in session. Tardiness is disruptive to the instructor and the other students.
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.
Attendance is necessary for a student to achieve the objectives in this class.
Drops and Withdrawals: HCC Course Withdrawal Policy (updated 7/26/2010)
Beginning Fall 2007, the State of Texas imposes penalties on students who drop courses
excessively. Students are limited to no more than SIX total course withdrawals
throughout their educational career at a Texas public college or university.
 Students 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
Classes of other duration (mini-term, flex-entry, 8-weeks, etc.) may have different final
withdrawal deadlines. Please contact the HCC Registrar’s Office at 713.718.8500 to
determine mini-term class withdrawal deadlines. .
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 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:
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 – on line tutoring, child care,
financial aid, job placement, etc. – to stay in class and improve your 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. The purpose of this extra tuition fee is to
encourage students to pass their courses and to graduate. Effective fall 2006, HCC will
charge a higher tuition rate to students registering the third or subsequent time for a
course. If you are considering course withdrawal because you are not earning passing
grades, confer with your instructor/counselor as early as possible about your study habits,
reading and writing homework, test taking skills, attendance, course participation, and
opportunities for tutoring or other assistance that might be available.
Incompletes:
It is my policy not to give a grade of “I” (incomplete).
HCC Student Services Information
Link:
http://www.hccs.edu/hcc/System%20Home/Departments/Student_Handbook/student_polic
ies.pdf
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 to achieve 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.