Spring 2025
Course Syllabus
Course Information
Fundamentals of Accounting
ACCT 1110
Section CRN: 20518
Lecture Credit Hours: 3
Lab Credit Hours: 0
Total Credit Hours: 3
Course Location and Times
This course is completely online.
Instructor Information
Anna Janice, MBA
Email: anna.janice@sowela.edu
Title: Instructor
Office: Lamar Salter Campus Room 226
Office Phone: 337-537-3135 ext. 2207
Student Hours
Monday and Wednesday
8:00 a.m. - 11:00 a.m.
Preferred Method of Contact: If you need to send the instructor a
message, send it through Canvas Inbox.
Additional Information:
How do I use Canvas inbox as a student:
https://community.canvaslms.com/t5/Student-Guide/How-do-I-use-theInbox-as-a-student/ta-p/532
Course Description
Introduction to bookkeeping with an emphasis on the main processes and concepts involved in
accounting for sole proprietorships and merchandising businesses.
Required Textbooks and Supplies
Title: COLLEGE ACCOUNTING,CH.1-30(LL)-W/ACCESS
ISBN: 9781264520169
Authors: John Price
Program Learning Outcomes
Upon successful completion of the program, the student will be able to
complete the accounting cycle for a service business and a
merchandising business. (ACCT)
demonstrate proficiency in communication through verbal, non-verbal,
written, and/or presentation skills. (BUSI)
demonstrate decision-making skills utilizing accounting data. (ACCT)
evaluate and interpret an organization's conduct through ethics,
morals, and values within the legal environment. (BUSI)
synthesize content utilizing industry-standard software and
technology. (BUSI)
demonstrate critical thinking to categorize and interpret quantitative
data. (BUSI)
Student Learning Outcomes
Upon successful completion of this course, the student will be able to
explain the characteristics of an account and identify the rules of debit
and credit, analyze the effects of transactions on the accounting
elements, prepare journal entries, post to the general ledger, and
prepare a trial balance for service and merchandising businesses.
identify and describe the content and purpose of the financial
statements, prepare financial statements, and prepare adjusting
entries for service and merchandising businesses.
explain the purpose of closing entries, prepare closing entries, and
prepare a post-closing trial balance for service and merchandising
businesses.
Grading Scale
Letter
Grade
A
B
C
D
F
Percentage
90 - 100% - Excellent; earns credit hours; carries a value of 4 grade points
for each credit hour.
80 - 89% - Above average; earns credit hours; carries a value of 3 grade
points for each credit hour.
70 - 79% Average; earns credit hours; carries a value of 2 grade points for
each credit hour.
60 - 69% - Below average; earns credit hours but may not meet graduation
requirements; carries a value of 1 grade point for each credit hour.
59% or below - Failure; earns no credit hours; carries 0 grade points for
each credit hour.
Assessment Measures
Homework - 35%
Exams - 40%
Final Project - 25%
Proctored Assessments
Faculty reserve the right to administer tests in a face-to-face environment at
a campus site, through a proctored test environment at another location, or
a proctor software (Respondus Lockdown Browser or ProctorU). In such
cases, students would bear any costs associated with using the testing
center or vendor rather than taking the test on campus. Be sure to
communicate with your instructor before testing to determine how tests will
be administered and the proctoring requirements and potential costs.
Attendance
SOWELA is a non-mandatory attendance institution. Thus, students are considered
enrolled and attending all registered courses. Student class attendance is confirmed by
instructors taking attendance up to the official census date. It is the responsibility of
students to officially withdraw from courses they are not attending prior to the start of the
term of enrollment. Any courses in which the College establishes that they did not begin
attendance will be dropped from their student schedules for non-attendance or no-show
prior to the census date. Students may still owe a portion of tuition and fees for any
courses dropped for non-attendance or no-show.
Withdrawal from Course(s)
At the start of each academic term, a student can drop courses online in the LoLA
student self-service portal. Dropped courses are removed from the student’s academic
schedules for that semester and will not appear on their transcripts. Refund amounts for
dropped courses are based on the school’s current refund procedure and deadlines as
published in the Academic Calendar. Students may also withdraw from a course after the
refund period has ended if done so before the deadline published in the Academic
Calendar for that semester. Students will need to check with their academic advisors or
the Office of the Registrar to determine withdrawal deadlines for courses taught in
atypical sessions that do not follow the Academic Calendar. Successful withdrawal from
a class results in a letter grade of “W” for that course, which is the grade that appears on
the student’s transcript. Failure to properly drop or withdraw may result in a grade of “F”
being assigned for the semester. Students who are receiving any type of financial aid and
wish to drop a class or withdraw from the college should always seek prior advisement
from the One Stop Center or other funding source representatives (for example Veterans
Affairs or WIOA Office). Dropping a class or complete withdrawal from the college may
jeopardize future financial aid awards and may result in owing a repayment of funds.
Students who do not attend a class at the start of the academic session may be dropped
from the course (See Show/No Show section below).
Please check the appropriate Academic Calendar for the drop dates during
your specific term.
Course Transferability
While most courses at SOWELA are designed to lead to direct employment in a specific
career, other courses are designed for transfer to other institutions of higher education.
The Louisiana Board of Regents Master Course Articulation Matrix is available to assist
students with determining the potential transferability of courses. These matrices indicate
transfer equivalencies of courses among Louisiana’s public colleges and universities and
may be accessed through the Board of Regents’ web page at https://regents.la.gov/
master-course-articulation/. Students should note that the matrices are not all-inclusive.
The determination of what credit will transfer from SOWELA Technical Community
College rests with the receiving institution. Therefore, students are advised to contact the
institution to which they intend to transfer to inquire about the potential transferability of
courses and to determine whether the courses may be used to meet graduation
requirements within their chosen major.
Academic Integrity
ACADEMIC INTEGRITY
SOWELA Technical Community College encourages academic integrity in all classes
and requires academic integrity from all students. Students must maintain honesty and
integrity when completing all academic assignments and examinations. [Violations of]
academic integrity ... include, but are not limited to the following:
Submitting another student’s work as your own or allowing a student to submit your
work as their own.
Copying from another student on assignments or during an exam or allowing a
student to copy from your assignments or exams.
Receiving exam questions from a student who has already taken an exam or giving
questions to a student who has not.
Listing false references.
Making up research data.
Using an author’s work without proper credit and citation (plagiarism).
Plagiarizing any part of an assignment, essay, or exam.
Using unauthorized materials obtained from instructors or students.
Receiving unauthorized help on assignments or exams.
Altering grades.
Using a cell phone, pager, etc. during an exam.
Using ChatGPT or other AI (artificial intelligence) to produce any portion of
assigned work unless approved by the faculty member.
Submitting previously graded work as new work in another class or when retaking
the same class for an updated grade.
Plagiarism, cheating, and other [violations of] academic integrity ... will receive a grade of
0% for the work presented. Instructors may also refer the students to the appropriate
administrator for further disciplinary action that could result in an “F” in the course,
dismissal from the course, [or] dismissal from the college.
Incomplete Policy
Students with documented evidence of unforeseen hardships may receive an incomplete
in the course. It is the student’s responsibility to request an Incomplete Request form,
complete it, and submit it with documentation of the hardship, and the instructor’s
signature. A significant portion of the course must be completed before this can be
considered. All incompletes must be removed by the end of the following semester.
Accessibility Policy
Students with disabilities are entitled to equal access to post-secondary education. Title I
and Title II of the Americans with Disabilities Act (ADA) are strictly adhered to, and the
campus will make reasonable accommodations in facilities, services, policies, and
practices so that qualified individuals with disabilities may have access to training.
Students with impaired sensory, manual, or speaking skills or other disabilities have the
responsibility to provide documentation in a timely fashion regarding reasonable
accommodation needs. In support of the college’s mission to identify and meet the
educational needs of its community through innovative, dynamic programs, Accessibility
Services ensures equal access to all campus programs and activities. The office
promotes full participation in campus life for individuals with disabilities. Services are
provided collaboratively to empower students to advocate for themselves and assume
responsibility for their academic outcomes and personal goals. Students must selfidentify and apply in the Office of Student Services to obtain accommodations. Students
must provide documentation from a board-certified physician or psychologist describing
the nature of the disability and how it affects an individual’s major life activity. The doctor
should also recommend the types of accommodations the student may need. Requests
for special accommodations/services should be made at least 45 days prior to the first
official day of classes each semester. For more information, reach out
to ods@sowela.edu. As part of the Americans with Disabilities Act (ADA), the College
allows people with disabilities to bring service animals with them to College activities,
services, and programs. In accordance with Louisiana State Law, service dogs shall be
currently vaccinated and wear a vaccination tag. Service animals are defined as “any
animal individually trained to do work or perform tasks for the benefit of an individual with
a disability, including, but not limited to, guiding individuals with impaired vision, alerting
individuals who are hearing impaired to intruders, pulling a wheelchair for a person, or
fetching dropped items for a person with limited mobility.” When an animal meets this
definition, it is considered a service animal regardless of whether or not it has been
certified by a training program. The College may not insist on proof of state certification
before permitting the service animal to accompany the person with a disability. If there
are any questions regarding service animals, the Office of Student Services should be
contacted at studentservices@sowela.edu.
Student Conduct
Any acts that would be considered disruptive to this class will not be tolerated.
Derogatory comments and obscenities are unacceptable. All students are required to
exercise respect and common courtesy in this class.
Course Calendar
Please see Expanded Course Outline
Student Services
SOWELA offers many student services! Find information on these services
at the following webpage: https://www.sowela.edu/student/services/.
Canvas Course Calendar
Date
Assignment Name
Assignment Type
Points
CHAPTER 1
NARRATED
POWERPOINT
Assignment
0
CHAPTER 2
NARRATED
POWERPOINT
Assignment
0
CHAPTER 3
NARRATED
POWERPOINT
Assignment
0
CHAPTER 4
NARRATED
POWERPOINT
Assignment
0
CHAPTER 5
NARRATED
POWERPOINT
Assignment
0
Date
Assignment Name
Assignment Type
Points
CHAPTER 6
NARRATED
POWERPOINT
Assignment
0
1/17/25
CHAPTER 1 - KEY
CONCEPTS VIDEOS
W/QUESTIONS
Assignment
50
1/19/25
CHAPTER 1
HOMEWORK
Assignment
64
1/19/25
QUIZ - CHAPTER 1
Assignment
62
1/24/25
CHAPTER 2 KEY
CONCEPTS VIDEOS
W/QUESTIONS
Assignment
90
1/26/25
CHAPTER 2 PRACTICE PROBLEM
Assignment
10
1/26/25
CHAPTER 2
HOMEWORK
Assignment
80
1/26/25
CHAPTER 2
HOMEWORK
PROBLEMS
Assignment
100
1/26/25
QUIZ - CHAPTER 2
Assignment
41
1/28/25
Getting Started Quiz
Quiz
10
1/28/25
CONNECT
Assignment
ORIENTATION VIDEOS
15
1/31/25
CHAPTER 3 HOMEWORK
Assignment
85
1/31/25
CHAPTER 3
HOMEWORK
PROBLEMS
Assignment
100
Date
Assignment Name
Assignment Type
Points
1/31/25
CHAPTER 3 KEY
CONCEPTS VIDEOS
W/QUESTIONS
Assignment
30
2/2/25
EXAM #1
Assignment
100
2/7/25
CHAPTER 4
HOMEWORK
Assignment
56
2/7/25
CHAPTER 4
HOMEWORK
PROBLEMS
Assignment
100
2/9/25
QUIZ - CHAPTER 4
Assignment
50
2/9/25
CHAPTER 4 KEY
CONCEPTS VIDEOS
W/QUESTIONS
Assignment
30
2/14/25
CHAPTER 5
HOMEWORK
Assignment
53
2/14/25
CHAPTER 5
HOMEWORK
PROBLEMS
Assignment
100
2/15/25
QUIZ - CHAPTER 5
Assignment
50
2/15/25
CHAPTER 5 VIDEOS
W/QUESTIONS
Assignment
30
2/15/25
CHAPTER 6 VIDEOS
W/QUESTIONS
Assignment
30
2/21/25
CHAPTER 6
HOMEWORK
Assignment
55
2/21/25
CHAPTER 6
HOMEWORK
PROBLEMS
Assignment
60
Date
Assignment Name
Assignment Type
Points
2/23/25
EXAM #2 - PART 1
Assignment
50
2/23/25
EXAM #2 - PART II
Assignment
100
SOWELA Technical Community College Illness Policy
Do not come to on-campus classes if you are sick. Inform your instructor, via email, that
you are ill. Students should arrange to complete makeup work with their instructors. In
some cases, makeup work may be completed online. Students attending on-campus
classes and demonstrating signs of illness will be asked to leave class. Students needing
an extended absence from class (on-campus or online) due to illness or exposure should
inform their instructors as soon as possible to explore and determine their academic
options.
Do not wait to contact your instructors until you are behind in your coursework. Options
will vary depending on when you cannot participate during the term, how much class
time and coursework is missed, and the nature of the course. Options may include, but
are not limited to, transitioning to learning and testing remotely during your absence; in
extreme cases, withdrawing from the course, or receiving a grade of incomplete. Contact
your instructor or School Dean with any questions.
Students Under the Influence of Drugs or Alcohol
SOWELA Technical Community College defines the chemically impaired student as a
person who, while in the academic, technical lab, or clinical setting is abusing, either
separately or in combination: alcohol, over-the counter medications, illegal drugs,
prescribed medication, marijuana, inhalants, or synthetic designer drugs. Abuse of
substances includes episodic misuse or chronic use that has produced psychological
and/or physical symptoms.
Any student in any program of study who is suspected of being under the influence of
alcohol and/or drugs may be sent immediately for drug screening for which the student is
responsible for payment. Students who are suspected of being under the influence of
alcohol and/or drugs may not return to class/lab/clinical until a negative report is received
and reviewed by the appropriate Dean.
All drug screens are verified by a Medical Review Officer. If a student has a positive test,
he/she will be immediately dismissed. The student will be referred to the Counseling
Center for further evaluation and review of support services. Refusal to submit to any
drug screening is grounds for dismissal from the program.
A student who has been dismissed from a program for a positive drug screen indicating
alcohol or drug use may reapply to the program after a specified period of up to one year
with the understanding that the positive drug screen, will remain a part of his/her record.
Should a student have another positive drug screen, the student may be dismissed from
the program immediately and may not be permitted to apply to any SOWELA Technical
Community College program.
Programs with a clinical component also abide by regulations set forth by accreditation
agencies, state, and federal regulatory boards/agencies, and state and federal law.
Program-specific management of positive drug/alcohol screen results may vary due to
these external requirements and may be outlined in a program-specific handbook.
Disclaimer
The instructor reserves the right to change, alter, omit, or add to the tentative course
outline and calendar. This course continues to be a “work in progress.” Assignments, due
dates, etc. can and usually do change. Also, it is the responsibility of the student to
ensure that all technical/computer/Internet/software/hardware/Canvas issues are
handled in a timely manner and that all tech support personnel are contacted to correct
the problems.
Academic Calendar
Please see the academic calendar here, https://www.sowela.edu/calendar/academiccalendar/
Please see the final exam calendar here, https://www.sowela.edu/calendar/final-exams/
Accreditation Information
SOWELA Technical Community College is accredited by the Southern Association of
Colleges and Schools Commission on Colleges (SACSCOC) to award associate
degrees. SOWELA Technical Community College also may offer credentials such as
certificates and diplomas at approved degree levels. Questions about the accreditation of
SOWELA Technical Community College may be directed in writing to the Southern
Association of Colleges and Schools Commission on Colleges at 1866 Southern Lane,
Decatur, GA 30033-4097, by calling (404) 679-4500, or by using information available on
SACSCOC’s website (www.sacscoc.org).
Normal inquiries about SOWELA Technical Community College such as admission
requirements, financial aid, educational programs, etc., should be addressed directly to
the institution and not to the Commission’s office. The Southern Association of Colleges
and Schools Commission on Colleges is to be contacted only if there is evidence that
appears to support an institution’s significant non-compliance with a requirement or
standard.