North Seattle Community College
Business, Engineering, & Information Technologies Division
Summer 2010
ACC 120.D1: Introduction to Accounting/Bookkeeping II
Instructor: David Chu
Orientation meeting on June 28 in Room LB 3234 from 7 to 7:50 pm
COURSE
DESCRIPTION:
COURSE
OBJECTIVES:
ACC 120 is a five-credit continuation course in accounting and
bookkeeping which covers accounting issues in receivables,
payables, inventory, bonds, fixed assets, partnership and corporate
related transactions.
The student will be expected to achieve the following:
1. Identify and apply the concepts, conventions, and generally
accepted accounting principles which underlie financial
accounting and reporting.
2. Familiarize with transactions related to receivables, payables,
inventory, bonds, and fixed assets.
3. Understand basic transactions related to partnerships and
corporations.
4. Understand and be able to prepare and analyze financial
statements including Statement of Cash Flow for a business.
5. Work and communicate effectively in groups.
NSCC GENERAL Outcome 1: Use quantitative reasoning processes to understand,
analyze, interpret and solve quantitative accounting problems.
EDUCATION
OUTCOMES:
TEXT:
College Accounting, 12E (Chapters 1 – 30), Price Haddock Farina,
McGraw-Hill, 2009.
OFFICE HOURS:
By appointment.
Office: Room IB 2417D in the Business Division
Email: DChu@sccd.ctc.edu
Accounting Tutor: Monday thru Friday 1 to 5 pm
Email: mcacctutor@yahoo.com
ATTENDANCE:
The study of accounting is incremental. It is important that you
follow the specified schedule of the class. All exams and
assignments will have specified start date and due date. You will
receive examinations through email(Angel). All assignments and
exams must be submitted to the instructor through email (Angel)
by their due date. The turn-around time for any email
communication is between 24 to 36 hours. I usually check my
emails at 7 pm every night.
METHODS OF
ASSESSMENT/
EVALUATION:
Start each assignment by the specified start date. After each
assignment is completed and submitted for grading through
email(Angel), you will get the assignment score and solution after
the due date. No make-up is allowed. There will be a mid-term and
a final exam. They will be emailed(Angel) to you on start date and
must be submitted to the instructor for grading before or on the due
date. You will receive the score and solution after the due date. No
make-up is allowed. Both the mid-term and the final are
mandatory. Points will be deducted for late assignments at a
rate of 5% per day. Usually, broken computer is not a valid excuse
for late assignments or exams. Computers are available at the
accounting lab in IB 3303. Everybody is expected to devote 13-15
hours per week on this course.
FINAL:
The final exam will be emailed on Aug 18 and the due date is Aug
20.
GRADING:
Work will be weighted as follows:
Homework assignments
Mid-term and final
2 Mini-practice sets
Online discussion
40%
40%
10%
10%
100%
If you have missed more than 2 assignments but have
not officially withdrawn, you will receive a 0.0 for the
course.
GRADING
SCHEDULE:
4.0 – 3.9
3.8 – 3.5
3.4 – 3.2
3.1 – 2.9
2.8 – 2.5
2.4 – 2.2
A
AB+
B
BC+
100 – 94
93 – 90
89 – 87
86 – 84
83 – 80
79 – 77
2.1 – 1.9
1.8 – 1.5
1.4 – 1.2
1.1 – 0.9
0.8 – 0.7
0.0
C
CD+
D
DF
76 – 74
73 – 70
69 – 67
66 – 64
63 – 60
59 – 0
SPECIAL NEEDS: Students who need special accommodations must contact the
Services for Students with Disabilities Office before discussing
with the instructor. Please bring all the necessary paperwork
(obtained from the Disabilities Office) with you during the
orientation meeting and discuss the situation with the instructor to
arrange for your special needs.
DIVERSITY:
Respect for diversity is a core value of NSCC. Our college
community fosters an optimal learning climate and an environment
of mutual respect. We, the college community, recognize
individual differences; therefore, we are responsible for the content
and tone of our statement and should strive to be empathetic
speakers and listeners. For online courses, we are also responsible
for our written communications.
CONTACT
NUMBERS:
The following phone numbers may be helpful:
College switchboard – 206-527-3600
Business Division – 206-527-3730
Campus security – 206-527-3636
Distance Learning Center – 206-527-3738
Computer open lab ( IB 3303) - 206-527-3630
Instructor email: DChu@sccd.ctc.edu
COURSE
SCHEDULE
Assignment 1 (CH 14 and 15)
Assignment 2 (CH 16 and 17 )
Assignment 3 (CH 18 and 19)
Mid-term
(Chapters 14 to 18)
(Mid-night)
Assignment 4 (CH 20, 21, 22)
Mini-practice Set 3 (page 795)
Assignment 5 (CH 23, 24)
Mini-practice Set 4 (page 876)
Final exam
20(mid-night)
(Chapter 19 to 24)
START
DATE
DUE
DATE
June 28
July 5
July 12
July 4
July 11
July 18
July 20
July
July 23
Aug 3
Aug 6
Aug 14
Aug 18
Aug 2
Aug 5
Aug 13
Aug 16
Aug
22
Assignments for ACC120
Chapter 14
Ex 14.2, Ex 14.5
Chapter 15
Ex 15.2, Ex 15.4, Ex 15.6, Ex 15.8, P15.1A
Chapter 16
Ex 16.4, Ex 16.6, Ex 16.8, P16.2A
Chapter 17
Ex 17.2, Ex 17.4, P17.2A
Chapter 18
Ex 18.1, Ex 18.5, Ex 18.6, Ex 18.8, P18.2A
Chapter 19
Ex 19.2, Ex 19.4, Ex 19.6, Ex 19.10, P19.2A
Chapter 20
Ex 20.3, Ex 20.4, Ex 20.8, Ex 20.10, P20.2A
Chapter 21
Ex 21.2, Ex 21.6, Ex 21.8, Ex 21.11, P21.1A
Chapter 22
Ex 22.4, Ex 22.5, Ex 22.7, Ex 22.9, P22.2A
Chapter 23
Ex 23.6, Ex 23.8, Ex 23.11, Ex 23.12, P23.2A
Chapter 24
Ex 24.2, Ex 24.6, Ex 24.8, P24.2A
ONLINE INSTRUCTIONS
1.
2.
3.
Log on to: www.virtualcollege.org
Click ‘Log in to Angel’
Put in your login ID and password
UserID=all 9 digits of your student ID number
Password = all 9 digits of your student ID number
4.
You need to get familiar with “Angel” in order to use it
properly