ACC 257
NORTH SEATTLE COMMUNITY COLLEGE
BUSINESS, ENGINEERING AND INFORMATION TECHNOLOGIES DIVISION
Course Syllabus
January 5, 2009
Accounting 257-On Line Business Tax Accounting (5 credits)
Winter Quarter 2009
Instructor:
E-mail:
Joe Smith, CPA
jcsmith@sccd.ctc.edu – for initial contact,
Use Web CT E-mail for ongoing e-mail exchanges
Message Number
206-548-4525
COURSE DESCRIPTION
Welcome to Accounting 257 On Line, Business Tax Accounting! This class covers the basic
principles, practices, and governmental regulations (Federal, Washington State and local) involved in
business tax accounting, excluding Federal income taxes. It includes preparing & filing payroll tax
returns, record keeping, registrations and business licenses. The course also includes the use of a
computer-based payroll application to enhance the learning of accounting.
To succeed in this online course, you should be computer literate, motivated, self-directed, and
willing to work independently. I will be available for discussion by email and will strive to respond
to your questions and concerns within 48 hours. This course incorporates a significant amount of
electronic communication with your classmates and with me. I encourage you to actively participate
in these discussions, as it will greatly enhance your learning.
INSTRUCTIONAL AND WEB RESOURCES
Text
Payroll Accounting 2009 Edition, Bernard J. Bieg & Judith Toland,
Book
South-Western Cengage Leaning
Text
http://websites.swlearning.com/cgiWebsite
wadsworth/course_products_wp.pl?fid=M20b&product_isbn_issn=9780324663730&discipline_
Course
https://frontpage.northseattle.edu/jcsmith/Acctg257
Resources
COURSE OBJECTIVES
This course is designed to introduce students to business tax accounting, with an emphasis on payroll
accounting. This course does not cover federal income taxation of business entities, except with
respect to federal payroll taxes. Applicable laws and regulations will be explored, and both theory
and the practical application of these laws and regulations will be emphasized.
Page 1
Accounting 257-01
Winter Quarter 2009
Course Syllabus
Homework Assignments
All homework assignments are due by 11 pm On the Sunday following the week it was assigned.
I.e., Week 1 homework is due by 11 pm on Sunday, January 11, 2008. Due dates for projects are
specified on the Class Schedule. Timely completion of every homework assignment is critical to
your success in understanding this material. Absent my specific advance approval, late homework
receives no credit.
GRADED ACTIVITIES CHART
Points
Each
Total
Points
% of
grade
Homework Assignments
varies
40
7%
Discussion Room Postings
varies
50
9%
varies
60
11%
Activity
Quizzes
Number
Assigned
6
Midterm Exams
2
100
200
36%
Final Exam
1
100
100
18%
Chapter 7 Payroll Project
1
20
4%
Appendix A Project
1
80
15%
Total Possible Points
550 100%
Page 2
Accounting 257-01
Winter Quarter 2009
Course Syllabus
CONVERSION OF POINTS AND PERCENTAGES TO DECIMAL GRADE EQUIVALENT
Points % Grade
505- 92- 4.0 A
550
100
Points % Grade
470 85 3.3 B+
Points %
Grade
Points % Grade
415
75 2.3
C+
360 65 1.3 D+
500
91
3.9
A
465
84 3.2
B+
410
74 2.2
C+
350 64 1.2 D+
495
90
3.8
A-
460
83 3.1
B
405
73 2.1
C
345 63 1.1 D
490
89
3.7
A-
455
82 3.0
B
395
72 2.0
C
340 62 1.0 D
485
88
3.6
A-
450
81 2.9
B
390
71 1.9
C
335 61 0.9 D
480
87
3.5
A-
440
80 2.8
B-
385
70 1.8
C-
330 60 0.8 D-
475
86
3.4
B
+
435
79 2.7
B-
380
69 1.7
C-
325 59 0.7 D-
430
78 2.6
B-
375
68 1.6
C-
320 58 0.0 F
↓
↓
425
77 2.5
B-
370
67 1.5
C-
420
76 2.4
C+
365
66 1.4
D+
The last day to drop a class or change to audit status is Friday, February 27, 2009 (no refunds).
ACADEMIC COLLABORATION AND INTEGRITY
I encourage you to collaborate with fellow students in completing homework assignments, quizzes,
and the payroll project. Use the discussion room to post your questions, as well as to collaborate on
completing assignments and the payroll project. Note, however, the mid-term and final exams are to
be completed by you alone. Cheating (including plagiarism) on these exams is a serious offense and
could result in a failing grade for this course.
INTRUCTOR-STUDENT RELATIONSHIP
The foundation of good instructor/student relationship is mutual trust and respect. I trust that you will
do what is expected of you and I in turn will conduct the course according to the course guide and
stated objectives.
If you have a concern about how the course is being taught, you should first check your course guide.
The course guide represents what you and the instructor are agreeing to do during the administration
of this class. Next, assure yourself that you understand what is expected during the course and that
you have done your part in managing your education.
If you still feel you need to address your concern, please first give me the opportunity to resolve the
issue with you before consulting others. I will make every attempt to resolve the issue to your
satisfaction. If you are still unsatisfied after I have attempted to resolve your concern, other options
for resolution are still available to you.
Page 3
Accounting 257-01
Winter Quarter 2009
Course Syllabus
PLEASE GET HELP EARLY IF YOU ARE HAVING
DIFFICULTY WITH MATERIALS COVERED IN THIS CLASS!
I AM SO GLAD TO HAVE YOU IN MY ON LINE CLASS!
Page 4