SYLLABUS – ACNT 1329
Payroll & Business Tax Accounting
(CRN 81023) M (5:30p-7:30pm)
3 credit hour course
Second 8 weeks/ March 17- May 11, 2014
Dean of Career & Technology Education:
Program Chair:
Dr. Arnold Goldberg
Dr. Marina Grau
Prerequisite:
ACNT 1303 (Introduction to Accounting)
FREQUENT REQUISITES
MATH 0306 (Basic Math Pre-Algebra)
GUST 0342 (9th -11th Grade Reading)
ENGL 0300 or 0347
Course Description:
ACNT 1329 is a study of payroll procedures, taxing entities, and reporting requirements
of local, state, and federal taxing authorities in a manual and computerized environment.
Course Goals:
The primary purpose of Payroll and Business Tax Accounting is to provide the students
with a comprehensive and in depth course in payroll and business tax accounting. The
course is designed to meet the needs of those students who are preparing for a career in
accounting.
Instructor Information:
Instructor:
Office Location:
Office Hours:
Phone #:
Email:
Vickie Smith
West Loop
By appointment
713-718-5218 ( after 5pm)
vickie.smith@hccs.edu
Textbook and Related Material (Required):
See page 8.
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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
Disabilities 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.
Academic Honesty:
Scholastic dishonesty is treated with the upmost seriousness by the instructor and the
college. 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. “Academic dishonesty” includes, but
is not limited to the willful attempt to misrepresent one’s work, cheating, plagiarism, and
collusion.
Cell Phone:
All cell phones must be in silent mode during class. Cell phone activity during class is
considered disruptive to the learning environment and will not be tolerated. If you need
to make or receive an Emergency call, please excuse yourself from the classroom.
Class Attendance:
Students are expected to attend class regularly, and to be on time for every class period.
Students are responsible for materials covered during their absences, and it is the
student’s responsibility to consult with the instructor or classmates for any make-up
assignments. Although it is the responsibility of the student for non-attendance, the
instructor has full authority to drop a student 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 instruction. For example, in a 3 credit hour lecture
class meeting 3 hours per week, a student may be dropped after 6 hours of absence.
Drops and Withdrawals:
It is the responsibility of each student to officially drop or withdraw from a course.
Failure to officially withdraw may result in the student receiving a grade of F in the
course. Procedures for withdrawing from a class are found in the Student Handbook. A
student may officially withdraw by:
1.) Completing a withdrawal from at any campus
2.) Drop via the internet (www.hccs.edu).
3.) Send a letter in writing to :
Registrar, Houston Community College System
PO Box 667517
Houston, TX 77266-7517
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.
Course Repeater Policy:
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Students who repeat a course three or more times will face significant tuition/fee
increases at HCC and other Texas public colleges and universities. Please ask your
instructor and/or counselor about opportunities for tutoring or other assistance prior to
considering course withdrawal or if you are not receiving passing grades.
Evaluation Requirements:
Activity
2 Sectional Exams
Final examination
Homework and quizzes
Project
Total
Points
200 points
150 points
125 points
25 points
500 points
Percent
40%
30%
25%
5%
100%
Grading Scale:
Percentage
90 - 100%
80 - 89%
70 - 79%
60 - 69%
BELOW 60%
=
=
=
=
=
Grade
A
B
C
D
F
Points
447 - 500
397 - 446
347 - 396
297 - 346
0 - 296
Students are expected to read all assigned chapters, complete and submit all assignments
on due dates, and attend all classes. The nature of the course is such that perfect
attendance is essential for mastery of the course content. A missed class can never be
duplicated.
Your final grade for this course will be based on how well you do in meeting the
evaluation requirements listed on your assignment schedule and applying the grading
scale which is listed below.
Examinations:
There will be a total of two sectional examinations (there will be no make-up
examinations). The two highest grades received on these exams will be used to compute
the student’s final grade for the course. The lowest score will be dropped. If a student
misses an exam, that becomes the dropped exam. No cell phones will be used on exam.
Bring a calculator.
Homework and Quizzes:
This course requires that the student complete homework using the Cengage CNOW
(online software). It is the student’s responsibility to complete homework and quiz
assignments each week. Homework will be due prior to each exam and will not be
extended for any reason. Accounting is best learned through doing. This will require a
considerable commitment of time and effort from the student. Typically, the successful
student in college can count on 3 hours of independent study for every hour in the
classroom.
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Extra Credit:
The amount that, and manner in which, if any, extra credit contributes to your grade is at
the sole discretion of the instructor. If the student is absent from class when extra credit
assignments are given the student will not be entitled to the extra credit.
Incompletes:
The grade of “I” (incomplete) is conditional and at the discretion of each instructor. If
you receive an “I,” you must arrange with your instructor to complete the course work by
the end of the following term (excluding Summer). After the deadline, the “I” becomes
an “F.”
Instructor Website:
From the HCCS homepage, choose Southwest College, choose “The Learning Web,”
choose Faculty, type in your instructor’s name. Your instructor will have a copy of the
syllabus and other pertinent information for you.
Tutoring/Lab Hours:
This will be posted in The Learning Web during the second week of the semester.
SCANS – Secretary’s Commission for Achieving Necessary Skills:
Detailed SCANS information on this course is available from your instructor. For additional
information about SCANS, go to: wdr.doleta.gov/SCANS/teaching
Assignment Schedule:
An assignment schedule is attached to this syllabus. This schedule will be followed
throughout this course. The syllabus is subject to change. When changes occur the
instructor will advise the students during class time. It is the student’s responsibility to, if
absent, to ascertain from other students what was missed.
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Assignment Schedule ACNT 1329 – Payroll & Business Tax Accounting
Week
1
Date
3/17
Chapter Topic
Class Introduction
Assignments
See below
2
3/24
1
2
3
3/31
3
The Need for Payroll and Personnel
Computing Wages and Salaries
Social Security Taxes
See below
4
4/7
4
Income Tax Withholding
See below
Homework due @ 5:30 pm
See below
5
4/14
5
Unemployment Taxes
See below
Exam 1- Chapters 1-2
Project assignment
6
4/21
7
4/28
8
05/06
6
Exam 2 –Chapters 3 –4
Homework due @ 5:30 pm
Analyzing and Journalizing Payroll
Payroll Project
Final Exam - Chapters 5-6
See below
Project Assignment Due
Homework due @ 5:30 pm
This course will use the book publisher Cengage CNOW Learning Module for all of
your on line work. Registration information will follow.
Below are your assignments in Cengage CNOW
All chapter grades in CNOW are normally 100 points for simplicity.
Chapter
Type
CNOW
Pts
1
Quiz
Matching
Animated
Total
MC
60
30
8
98
20 MC @ 3
10 @ 3
4@2
2
Quiz
Matching
Animated
Problems
Problems
Problems
Problems
Problems
Total
MC
40
20
8
6
3
9
6
9
101
20 MC @ 2
10 @ 2
4@2
Algorithmic
Algorithmic
Algorithmic
Algorithmic
Algorithmic
3
Quiz
Matching
2A
6A
13A
14A
20A
MC
5
5
5@1
10 @ .5
5
Animated
Problems
Problems
Problems
Problems
Problems
Problems
Problems
Problems
Problems
Problems
Total
4
5
Quiz
Matching
Animated
Problem
Quiz
Matching
Problems
1A
2A
3A
4A
5A
7A
8A
9A
16A
17A
1A
2A
7A
10A
Total
MC
1A
4A
5A
9A
11A
Total
6
Quiz
Matching
Problem
Problem
Problem
Problem
Problem
MC
1A
3A
4A
8A
11A
Total
4
10
3
2
1
24
2
2
17
3
22
100
4@1
Algorithmic
Algorithmic
Algorithmic
Algorithmic
Algorithmic
Algorithmic
Algorithmic
Algorithmic
Algorithmic
Algorithmic
40
20
8
12
10
7
4
101
20 @ 2
10 @ 2
4@2
Algorithmic
Algorithmic
Algorithmic
40
20
9
12
6
4
9
100
20 @ 2
10 @ 2
Algorithmic
Algorithmic
Algorithmic
Algorithmic
Algorithmic
20
20
2
18
15
16
9
100
20 MC @ 1
10@ 2
Algorithmic
Algorithmic
Algorithmic
Algorithmic
Algorithmic
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Course Student Learning Outcomes (CLO):
Students will:
1. Students will prepare payroll registers
2. Students will maintain employees’ earnings records
3. Students will journalize and post payroll and payroll tax entries
4. Students will complete federal, state, and city tax deposit forms and journalize
transactions
Learning objectives:
Students will prepare payroll registers
1. Students will calculate regular and overtime pay
2. Students will apply current tax rates and wage base for FICA and SECA purposes
3. Students will compute amount of federal income tax to be withheld
Students will maintain employees’ earnings records
1. Students will show understanding of purpose and use of Form W-4
2. Students will compute Advance Earned Income Credit
3. Students will prepare Form W-2
Students will journalize and post payroll and payroll tax entries
1. Students will complete reports required by federal unemployment tax act.
2. Students will describe types of information reports under various state unemployment
compensation laws
3. Students will journalize entries to record payroll and payroll taxes
4. Students will show understanding of end-of-period adjustments
Students will complete federal, state, and city tax deposit forms and journalize
transactions
1. Students will complete Form 941, Employer’s Quarterly Federal Tax Return
2. Students will complete Form 8109, Federal Tax Deposit Coupon
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
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Textbook and Related Material (Required):
Text: Payroll Accounting, 2014 edition, by Bernard J. Bieg and Judith A. Toland, SouthWestern Cengage Learning, 2014.
Bieg and Toland, Payroll Accounting 2014, 24e, Cengage,
Payroll Software CD with CNOW Access Code, 9781305127760
(CD is not required)
*****Do not attempt this course without this exact book*****
The Cengage CNOW access code is bundled with the book at Houston Community
College bookstores. If you buy your book from another source instead of the Houston
Community College bookstore you must also buy the Cengage CNOW access code
separately from Cengage direct.
Please Note: See next page for student registration
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Student Registration Information
Dear Student,
Welcome to CengageNOW, for Houston CC, your instructor has created the
following course.
Acnt 1329 Spring 2014 Course Key : E-TWQN3UB6PZHL4
Your instructor would like you to enroll in this course. To do so, use the following
steps.
Go to http://login.cengagebrain.com.
Already Have an Account?
Don’t Already Have an Account?
1) Click “Create an Account.”
1) Log in.
a. If you have an access code
from your bookstore, submit it
in the “Have another Product to
Register?” box.
a. If you have purchased an access
code, submit it and follow the
prompts until you reach the "My
Home" page.
b. If you have not purchased an
access code, in the “Have
Another Product to
Register?” textbox, submit the
Course Key shown in green
above.
b. If you have not purchased an
access code, submit the Course
Key shown in green above, and
then follow the prompts until you
reach the "My Home" page.
i.
ii.
If "grace period" days
remain for the course,
you will see an Open
button that gives you
access to the course.
If "grace period" days
do not remain for the
course, you will see an
invitation to purchase
the product that will
give you access to the
course.
i.
ii.
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remain for the course, you
will see an Open button that
gives you access to the
course.
If "grace period" days do
not remain for the course,
you will see an invitation to
purchase the product that
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Once you have the product on your “My Home” page, click the “Open” button
for CengageNOW. If you did not already enter your access code, you will notice
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