Center of Excellence - Business
Department Chair - Dr. Marina Grau
SYLLABUS – ACNT 1329
Payroll & Business Tax Accounting
(CRN 92243) M (5:30p-8:30pm)
3 credit hour course
Second 8 weeks/ March 21- May 15, 2016
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.
Note: This class DOES NOT fulfill the Texas State Board of Public Accountancy's
education requirements to sit for the CPA Exam.
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
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Textbook and Related Material (Required):
See page 8 and 9.
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
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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:
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
LS
Quizzes
Homework
Projects
Total
Points
200 points
100 points
80 points
220 points
212 points
188 points
1000 points
Percent
20%
10%
8%
22%
21%
19%
100%
Grading Scale:
Percentage
90 - 100%
80 - 89%
70 - 79%
60 - 69%
BELOW 60%
=
=
=
=
=
Grade
A
B
C
D
F
Points
900-1000
899 - 800
799 - 700
699 - 600
599 - 0
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 and one final exam (there will be no
make-up examinations). The grades received on these exams will be used to compute the
student’s final grade for the course. No cell phones will be used on exam. Bring a
calculator.
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Homework:
This course requires that the student complete homework using the Connect Plus
software (online). It is the student’s responsibility to complete homework 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.
Quizzes:
Each chapter has a multiple choice quiz and each student’s quiz is completely different
from another student’s quiz.(random pooling) Each student is allowed 2 attempts to
improve their grade. Each attempt is a different set of questions. The best score will be
your grade. If you complete one attempt and start another attempt and decide not to
submit, the system will only use the grade from the first attempt. Quizzes do not have
“check my work”. The feature “ask your instructor” is available.
Exercises and Problems:
All exercises and problems in Connect are the same exercises and problems as you
will find in the back of each chapter. The only difference is that each student’s
numbers for the exercises or problems in Connect will be different numbers than in
the book or what
your fellow students have.(algorithmic exercises and problems)
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Submission Attempts-Check my works
The system is set to give you only one (1) submission attempt but you do have unlimited
“check my works” to help you eventually master the concept and problem before you
submit for grading.
Hints:
Some of the exercises and problems have features to allow you to watch a video of a
similar exercise/problem “View Hint” will walk you through the process.
Ask your instructor feature:
The system is set that you can ask your instructor a question by using the mail feature
found in each Connect problem. Students can “ask your instructor a question”. Your
instructor will respond back to you by using the mail feature in Connect (so check your
Connect regularly for responses back from your instructor
Ebook and resources:
The system is set that you can click on ebook and resources that will take you direct to
the section in the book that is dealing with your exercise/problem
Report a content issue:
If a student feels that there is an error with the material do NOT report these issues
direcly to Connect. Click “ask your instructor” while in the Connect problem. Give
detailed info as to the problem. Your instructor will determine if there really is an issue
and has the ability to report that issue direct to the Connect product team.
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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.
Learning objectives:
Students will prepare payroll registers
 Students will calculate regular and overtime pay
 Students will apply current tax rates and wage base for FICA and SECA purposes
 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-2Students 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 – Secretary’s Commission for Achieving Necessary Skills:
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:
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



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
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.
Assignment Schedule ACNT 1329 – Payroll & Business Tax
Week
1
Chapter
Date
3/21
2
3/28
3
4/4
4
4/11
5
4/18
6
4/25
7
5/2
8
5/09
1
2
Topic
Class Introduction
Assignments
Payroll Practices and System
Fundamentals
Payroll System Procedures
See below
See below
Review Exam 1 (Chapters 1-2)
Exam 1 – Chapter 1-2
Homework due @ 5:30 pm
3
Gross Pay Computation
See below
4
Employee Net Pay and Pay Methods
See below
Review Exam 2 (Chapters 3-4)
Exam 2 –Chapters 3 – 4
Homework due @ 5:30 pm
5
6
Employer Payroll Taxes and Labor
Payroll Register, Employee Earning
Records, and Accounting System
Entries
Review Final Exam – Chapters 5-6
See below
Final Exam – Chapters 5-6
Homework Due@ 5:30 pm
Below are your assignments in McGraw-Hill Connect
All chapter grades in Connect are normally 100 points for simplicity.
See Connect for due dates.
Chapter
Type
Connect
Pts
1
LS
Quiz
required
MC
MC
20
80
100
2
LS
Required
20
6
Quiz
Exercise
MC
2-1a
2-2a
2-3a
60
10
6
4
100
Required
MC
3-1a
3-2a
3-5a
3-6a
3-9a
3-11a
10
20
6
3
7
2
9
3
40
100
Required
10
20
4
6
2
4
4
9
3
38
100
Total
3
LS
Quiz
Exercises
Payroll Project
Total
4
LS
Quiz
Exercise
4-2a
4-3a
4-5a
4-6a
4-7a
4-8a
4-10a
Payroll Project
Total
5
6
LS
Quiz
Exercises
Payroll Project
10
20
9
5
3
4
10
8
10
11
10
Total
100
Quiz
Required
MC
5-1a
5-2a
5-4a
5-5a
5-7a
5-8a
5-9a
5-10a
MC
20
7
6
LS
Quiz
Exercise
Required
MC
6-1a
6-2a
6-3a
6-4a
6-5a
6-6a
6-9a
Payroll Project
Total
10
20
20
16
6
9
10
5
4
100
200
Textbook and Related Material (Required):
Payroll Accounting 2016 by Jeanette M. Landin 2nd Edition with
ConnectPlus: Publisher: McGraw-Hill
See book information below with options
*****Do not attempt this course without this exact book*****
The required textbook for this course is Payroll Accounting 2016 with Connect Plus, by
Jeanette M. Landin 2nd 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. The
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purchase of Connect Plus is mandatory for this course.
While there are many purchase options, the best bargain for obtaining everything you
will need to be successful in this course may be found in the value-added bundle
available in the campus bookstore or ordered directly from McGraw-Hill. Details of the
bundle are in the attached pricing sheet.
While I highly recommend the option that includes a printed copy of the text, if you are
comfortable forgoing use of a hard-copy text in favor of an electronic version, you may
instead purchase stand-alone access to McGraw-Hill ConnectPlus. This provides you
with access to all of the assignments in McGraw-Hill Connect, plus an integrated ebook version of the required textbook. Once you have purchased your materials from
the bookstore, direct from McGraw-Hill 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/v-smith-spring-2016-crn-92243
Do not register into the above link until 3/21/2015.
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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 is
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
Textbook Pricing Options:
FYI: This package has been customized to provide you with the greatest value for
this course.
 This book includes only the chapters from the book that I will cover in this
course.
 The custom book is bundled with Connect Plus™ 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
Option 1**Best Bargain $135.00
Package: Loose-Leaf textbook with Connect Plus
ISBN: 9781259822773
Print and Digital Solution 6 month access
Only Available Online at: Standard 5-7 day shipping applies
http://shop.mheducation.com/mhshop/store/HCCACC
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Option 2**Best Digital Option Second Option $125.00
Connect Plus (Includes ebook and homework access only,
no print book)
*Optional $40 loose leaf print upgrade
All digital solution 12 month access
Purchase Online
NOTE this subscription is only 6 months
Option 3: $180.00
Package: Loose-Leaf textbook with Connect Plus Volume
1 ISBN: 9781259822773 or 1259822773
Print and Digital Solution 6 month access
Available at Bookstores-on Campus or Off
Campus
McGraw Hill Connect
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