Course Syllabus
BSAD B53a Introduction to Accounting I
Spring Semester 2016
Website: www2.bakersfieldcollege.edu/ivey
Office: Business B-1
Phone (661) 395-4363
CRN: 30801 Meets Tuesday & Thursday 11:10 – 12:35 p.m.
Monday
9 – 9:30 a.m.
Michael Ivey, Professor
Bakersfield College
1801 Panorama Drive
Bakersfield, CA 93305
e-mail: Mivey@bakersfieldcollege.edu
Office Hours
Tuesday
Wednesday
9 – 11 a.m.
12:35 – 1 p.m.
9 – 9:30 a.m.
Thursday
8 -- 9 a.m.
12:35 – 1 p.m.
Other times by appointment
Course Description: Introduction to modern financial accounting theory and practice. Analysis of
financial transactions using the rules of double-entry bookkeeping. Accounting cycle including
adjusting entries, worksheet, the use of special journals, bank reconciliation, and the preparation of
financial statements.
Student Learning Outcomes: Upon successful completion, the student will be able to:
1. define the fundamental accounting equation and its logical bookkeeping applications;
2. describe basic accounting theory and practice as it relates to a service or retail type operation;
3. perform routine bookkeeping duties;
4. develop the income statement, balance sheet, and statement of owners equity;
5. summarize stages of the accounting cycle;
6. discuss specifics of bank accounts and cash funds;
7. differentiate among various special journals;
8. prepare, relate, and analyze financial statements for merchandising firms;
9. define payroll accounting and distinguish between employee earnings, deductions and taxes.
Prerequisites: Recommended reading level 5 or 6
Credit Hours: 3 lecture non-transferable
Required Text and Materials: College Accounting, 20th Edition Chapters 1 -27. Heintz, James A., and
Robert W. Parry, Cengage Publishing, 2011 ISBN: 0-538-74519-3
OR
College Accounting, 21st Edition Chapters 1 -27. Heintz, James A., and Robert W. Parry, Cengage
Publishing, 2014 ISBN: 9781285055411
Grading:
Chapter Tests (4 @ 100 points)
Final Examination
Homework
Total Points Available
Points Available
400
100
225
725
Percentage Scale
A = 100 – 90%
B = 89 – 80%
C = 79 – 70%
D = 69 – 60%
F = below 60%
Points Scale
649 – 725
577 – 648
504 – 576
431 – 503
0 – 430
Attendance:
There is a direct correlation between attendance and your grade. The fewer days missed, the higher
your grade. In the above grading scale, attendance is not considered as part of your grade, but you will
miss instructor and class discussions that may help you understand material that is important. Please
try to attend regularly and on time, if you know you will be absent, please let the instructor know
immediately. Any work missed is your responsibility to make up and the instructor will not remind you
of missed work. Late assignments will be accepted but there will be a 10% penalty for each week the
assignment is late. After 3 weeks, the assignment will no longer be accepted.
BC Attendance Policy: Students who have been absent from a class should notify the instructor of the
reason for the absence. Absence in no way relieve students of responsibility for work missed.
Excessive absences may result in the student being dropped from the course.
Instructors may drop a student from a course when absences number the equivalent of two weeks of
class recorded from the first day of instruction. If particular circumstances warrant and can be justified
academically, faculty members may drop students after less than two weeks of absences.
Faculty members may give consideration to excusing students from classes to participate in scheduled
college activities (athletics, music, field trips, etc.). The student must make arrangements in advance to
make up the work to be missed.
Class Rules:
1. Attend class promptly as required by your schedule.
2. Be prepared before you come to class, including having assignments read and homework
completed.
3. Take notes in class to help remind you of topics discussed when reviewing chapter tests.
4. The student is on his or her honor. This means cheating is unacceptable and will not be
tolerated. Anyone found cheating in this course will be referred to the Dean of Students.
5. It is your responsibility to drop the course if you stop attending – not the instructor’s.
6. If you feel you are not getting what you expect or deserve from the instructor, talk to him. It
will not affect your grade!
****Students with disabilities who believe they may need accommodations in this class are
encouraged to contact Disabled Student Programs & Services located at Student Services Building,
1st Floor, Counseling Center (661-395-4334), as soon as possible to better ensure such
accommodations are implemented in a timely fashion.
Schedule of Problems
Week Ending Date
Read Chapters
Week 1
1/21/16 Chapter 1
Week 2
Week 3
1/28/16 Chapter 2
2/4/16
January 31:
Last day to drop semester
length classes without
receiving W grades
Week 4
Chapter 3
2/11/16 Homework Due
Week 4 & 5 2/18/16
Chapter 4
Week 6 & 7 2/25/16 Chapter 5
Week 8
Week 9
3/10/16 Chapter 6
3/17/16 Chapter 7
Example Problems covered in
class
EX 2-1A, 2-2A, 2-3A, 2-4A
PROBLEM 2-9A
EX 3-2A, 3-3A, 3-4A
PROBLEM 3-13A, 3-15A
First Test on Chapter 2 & 3
EX 4-2A, 4-3A,
PROBLEM 4-9A
Test on Chapter 4
EX 5-1A, 5-2A, 5-3A, 5-4A, 5-5A
PROBLEM 5-14A
EX 6-1A, 6-2A, 6-3A, 6-4
PROBLEM 6-8A* (6-9A in 20th ed)
Test on Chapters 5 & 6
EX 7-4A, 7-5A, 7-6A, 7-7A
PROBLEM 7-9A, 7-10A, 7-11A
Homework Assignments
PROBLEM 2-9B
PROBLEM 3-13B, 3-15B
PROBLEM 4-9B
PROBLEM 5-14B
PROBLEM 6-8B*(6-9B in 20th ed)
PROBLEM 7-9B, 7-10B, 77-11B
Week 10 & 11 4/7/16
April 1:
Last day to withdraw
from semester length
classes and receive W
grades
Chapter 8
Week 12
4/14/16 Chapter 9
Week 13
4/21/16 Chapter 10
EX 8-1A, 8-3A, 8-4A, 8-5A
PROBLEM 8-9A
EX 9-2A, 9-3A
PROBLEM 9-7A
Test on Chapters 8 & 9
Week 15
Week 16
PROBLEM 9-7B
PROBLEM 10-11B
PROBLEM 10-11A
PROBLEM 11-11A
Week 14
PROBLEM 8-9B
PROBLEM 11-11B
4/28/16 Chapter 11
Exercises 12-1A, 12-2A, 12-3A, 12- EXERCISES 12-1B, 12-2B, 12-3B,
4A, 12-5A
12-4B, 12-5B
5/12/16 Chapters 10-12 (Final Exam) Thursday, May 12, 2016, 10 – 11:50 a.m.
5/5/16 Chapter 12