ACCOUNTING 2230-01
CERTIFIED BOOKKEEPER REVIEW
CLASS SYLLABUS - SPRING 2015
(Subject to Change)
Instructor:
Rick Serafini, CPA, CMA, MAC
Class time:
Location:
Email:
Office:
Office phone:
Office hours:
M, FR: 9:00 – 9:50
B 312
rick_serafini@ivcc.edu
A 327
815-224-0392
Monday
8:30-9:00, 11:00-1:00
Wednesday
9:30-10:00, 11:00-1:00
Also By Appointment
TABLE OF CONTENTS
I.
II.
III.
IV.
V.
VI.
VII.
VIII.
IX.
X.
XI.
XII.
XIII.
XIV.
XV.
XVI.
XVII.
XVIII.
XIX.
XX.
XXI.
XXII.
Course Description
Prerequisite
Expected Learning Outcomes
Course Materials
Assessment of Student Learning
Grading Scale
Contesting of Grades
Structure of Class
Classroom Rules
Instructor Expectations
Assessment Guidelines
Attendance Policy
Late Submission Policy
Extra Credit Policy
Plagiarism & Cheating
Special Needs
Withdrawal Policy & Financial Aid
Communicating with the Instructor
Student Email
On-line Requirements
Assignments & Due Dates
Class Schedule
1
I. COURSE DESCRIPTION
This course is intended for the AAS Accounting student in their final semester of the
program. The course is a review, but also includes new information that is essential for
students to master prior to entering the field of accounting. The course covers six (6)
main topics; adjusting entries, correction of accounting errors, payroll, depreciation,
inventory, and internal controls and fraud prevention. Upon completion of the course
the student will have taken the four-part nationally recognized Certified Bookkeeper
exam. Once the student passes all four exams they will gain candidate status and be
able to enter the work force. After a required amount of experience in accounting they
can then be issued their Certified Bookkeeper designation.
II. PREREQUISITE
ACT 1010, and ACT 1020
III. EXPECTED LEARNING OUTCOMES
Upon successful completion of the course, the student will have covered the following
material as required by the American Institute of Professional Bookkeepers;
●
●
●
●
●
●
●
Mastering Adjusting Entries
Mastering Depreciation
Mastering Inventory
Mastering Payroll
Mastering Correction of Accounting Errors
Mastering Internal Controls and Fraud Prevention
Completing all four of the Certified Bookkeeper examinations
IV. COURSE MATERIALS
REQUIRED - Workbooks for Mastering Adjusting Entries, Mastering Depreciation,
Mastering Inventory, Mastering Payroll, Mastering Correction of Accounting Errors, and
Mastering Internal Controls and Fraud Prevention, American Institute of Professional
Bookkeepers.
2
V. ASSESSMENT OF STUDENT LEARNING
Point Distribution
CB Exams
In-Class Exams
Take Home Exams
Total
4
6
4
600 points
300 points
100 points
1,000 points
VI. GRADING SCALE
90% - 100%
80% - 89%
70% - 79%
60% - 69%
< 60%
(900 – 1,000) pts
(800 – 899) pts
(700 – 799) pts
(600 – 699) pts
< 600
A
B
C
D
F
The instructor reserves the right to apply a class curve to points awarded. Final grades
are based on points, not percentages!
VII. CONTESTING OF GRADES
Any student wishing to contest a grade for any assignment must do so within 48 hours
of the posting of the grade on Blackboard – days when the college is closed do not
count. All grades after this time are final and not subject to change!
VIII. STRUCTURE OF THE CLASS
We will spend most of our class time covering the required material to prepare you to
sit for and pass the four exams to obtain your Certified Bookkeeper (CB) designation.
Class time will be split between lecture using PowerPoint, working through specific
problems in both your workbooks as well as selected exercises and problems, reviewing
your homework assignments, and taking exams. We will use our class time to take six
in-class assessments that will simulate your actual CB exams as well as take the actual
AIPB exams for Inventory and Internal Control/Fraud Prevention as part of your
requirement for your CB designation.
3
IX. CLASSROOM RULES
A few rules for the classroom are;
1) All cell phones are to be turned OFF and PUT AWAY during class.
2) Professionalism - Professionalism is an important part of the business world
and is demanded of those who choose accounting as their career. Part of the
learning process involves understanding what is expected of you in class
including your behavior and attitudes toward your instructor and fellow
students. As part of this class you will be required to be respectful of others,
to show courtesy, and to conduct yourself in a professional manner.
3) Promptness – You are expected to be in class ON TIME. If you arrive late it
can be a distraction to others in class. I reserve the right to ask you to leave
if you continue to arrive late for class.
X. INSTRUCTOR EXPECTATIONS
This course is designed to prepare you to successfully complete the four Certified
Bookkeeper (CB) exams as required by the American Institute of Professional
Bookkeepers.
In order to complete these requirements, you will be required to complete two exams
given at a Prometric Testing Center with a passing score of at least 75%. In addition you
will need to take two exams proctored at IVCC and obtain a score of at least 70%. You
are responsible for scheduling your two exams at a local Prometric Testing Center.
You should spend the majority of your time outside of class reviewing all topics covered
in each of the workbooks as thoroughly as possible.
You will be required to use a great deal of self discipline in order to keep up with the
assignments and be prepared for the four exams throughout the semester; therefore
you should expect to devote (6) hours or more per week to the material and
assignments. Some students may find that more or less time is required depending
upon their grasp of the material.
4
XII. ASSESSMENT GUIDELINES
(1) Exams
In-Class Assessments
There will be six assessments totaling 100 points that will be taken at the IVCC
Assessment Center in place of our class period for that day. The exams with their
relative point value and coverage area are as follows:
Exam 1
Exam 2
Exam 3
Exam 4
Exam 5
Exam 6
Adjusting Entries
Error Correction
Payroll
Depreciation
Inventory
Internal Control
45 points
53 points
52 points
53 points
75 points
22 points
Certified Bookkeeper Exams
There will be four assessments totaling 600 points. The first two exams are to be taken
at a Prometric Testing Center:
CB Exam 1
CB Exam 2
Adjusting Entries/Error Correction
Payroll/Depreciation
195 points
255 points
The final two exams are open book and will be turned in during scheduled class periods.
CB Exam 3
CB Exam 4
Inventory
Internal Control & Fraud Prev
150 points
45 points
Take Home Exams
There are four take home exams worth a total of 100 points as follows:
Take Home Exam 1
Take Home Exam 2
Take Home Exam 3
Take Home Exam 4
Adjusting Entries
Error Correction
Payroll
Depreciation
5
25 points
25 points
25 points
25 points
XII. ATTENDANCE POLICY
You are expected to attend class regularly. It is imperative that you attend class as
much as possible in order to improve your chances of success in this course.
In order to impress upon you the importance of attendance, you will be limited to the
amount of absences allowed, both excused and unexcused, during the semester. There
are a total of 29 class meetings with 20 prior to and including the withdrawal date and
another 9 beyond that. You may not miss more than 5 classes for any reason during
the period 01/12/15 to and including 04/09/15. If you do, the instructor reserves the
right to withdraw you from class without prior notification!
As a final note, absences will negatively affect any borderline grades!
XIII. LATE SUBMISSION POLICY
All assignments are due on the date indicated under the section entitled “Assignments
and Due Dates” found in this Class Syllabus. ALL ASSIGNMENTS ARE DUE ON THE DATE
IDENTIFIED IN THIS DOCUMENT WITH NO EXCEPTIONS WHATSOEVER. The following
are specific guidelines for each of the assessment types:
(1) Exams;
As stated above six in-class assessments will be taken along with CB Exam 3 and CB
Exam 4. Exams are due on the date specified under “Assignments and Due Dates”.
Reproduced here are the dates for each of the exams;
Exam 1
Exam 2
Exam 3
Exam 4
Exam 5
Exam 6
02-02-15
02-13-15
03-20-15
04-13-15
05-01-15
05-11-15
There will be no makeup tests for exams unless the student contacts the instructor
before the date shown above for each of the exams. If the student does not contact
the instructor before this date they will receive a zero (0) for that exam! If the student
does contact the instructor with a legitimate reason as determined by the instructor as
to why they cannot take the exam during the time allotted, the student will be granted a
1 day extension. This will be done only under extreme circumstances!
6
THERE WILL BE NO EXCEPTIONS BEYOND THIS POLICY FOR ANY REASON!
Exams – Taken at a Prometric Testing Center;
Two of the four CB exams must be taken at a Prometric Testing Center. It will be up to
you to schedule these two exams at a Prometric Testing Center of your choice. You
should contact your testing center shortly after the beginning of the semester to insure
that you have a location and time reserved. These two exams must be scheduled and
taken no later than the following dates;
CB Ex 1
CB Ex 2
02-28-15
04-30-15
2 Hours
2 Hours
Prometric Testing Center
Prometric Testing Center
XIV. EXTRA CREDIT POLICY
No extra credit is given in this course; however the instructor reserves the right to add
additional assignment(s) as extra credit should it be considered beneficial to the
learning process.
XV. PLAGIARISIM AND CHEATING ATTENDANCE POLICY
Plagiarism involves using another person’s exact words or thoughts without citing the
source in your work. Plagiarism is therefore an illegal act that constitutes a type of theft
from another individual. Such actions are not tolerated in the business world and will
not be tolerated in class. Whenever exact quotes are used, citing the source of the
original material is required. Illinois Valley Community College prohibits plagiarism in
any form. Students found plagiarizing or cheating in any way will result in automatically
failing the course and/or dismissal from the college.
XVI. SPECIAL NEEDS
This course is designed to support a diversity of learners. My hope is to create a safe
environment for all students. If you want to discuss your learning experience, please
talk to me as early in the term as possible. If you know you have, or suspect you have a
disability (learning disability, physical disability, or psychiatric disability such as anxiety,
depression, bipolar disorder, AD/HD, post-traumatic stress, or others) for which you may
need accommodations, please contact the Disability Services Office in B-204. Tina Hardy
tina_hardy@ivcc.edu, 224-0284) or Judy Mika Judy_Mika@ivcc.edu or 224-0350) work
in that office and can help determine if you are eligible for support.
7
XVII. WITHDRAWAL POLICY AND FINANCIAL AID
You may be withdrawn from the class in one of two ways;
Instructor initiated – Based on the attendance requirement outlined above, I reserve
the right to withdraw a student from class without prior notification if the student
misses the number of classes identified under the Attendance Policy outlined above.
Student initiated - Effective Summer 2011, students will have the ability to initiate a
withdrawal from classes. By completing the form in the Records Office or at
www.ivcc.edu/withdraw, the student is authorizing IVCC to remove him/her from the
course. Entering the student ID number serves as the student’s electronic signature.
IVCC has the right to rescind a withdrawal in cases of academic dishonesty or at the
instructor’s discretion.
Students should be aware of the impact of a withdrawal on full-time status for insurance
purposes and for financial aid. It is highly recommended that students meet with their
instructor or with a counselor before withdrawing from a class to discuss if a withdrawal
is the best course of action for that particular student. The last day to withdraw for this
class is April 9, 2015. Any student who has not withdrawn from the class after this
date will receive a letter grade!
XVIII. COMMUNICATING WITH THE INSTRUCTOR
The instructor’s contact information is listed above. You may contact me by phone, in
person or email. Whenever contacting the instructor using email, be sure to place
your full name in the subject line along with your class number and section. Contact
by email is limited over the weekend and evenings.
XIX. STUDENT EMAIL
Please note: Effective Summer 2011, all students will be responsible for checking their
IVCC email. All electronic college correspondence will only be sent to the IVCC email.
For
information
on
accessing
this
account,
go
to
http://www.ivcc.edu/studenthelpdesk.aspx?id=16712.”
8
XX. ON-LINE REQUIREMENTS
BLACKBOARD
I will enroll you in Blackboard based on the class roster. While the use of Blackboard is
optional unless stated as otherwise for this class, I will provide and make available to
you certain materials, communication, grades, and course documents, through
Blackboard.
Please be sure to check Blackboard often for announcements from me concerning
important information for this class. Also, please make sure to verify that your student
email account is working. Important announcements may also be emailed to you
through Blackboard. It is the student’s responsibility to insure that their student email is
correct and working properly.
TECHNICAL ASSISTANCE
The center provides individualized academic assistance to all students utilizing computer
technology. The Help Desk Support Staff provides assistance to students in person, on
the phone, and via e-mail.
Phone:
Location:
Email:
Web Page:
Contact Person:
815-224-0318
D201
crc@ivcc.edu
http://www.ivcc.edu/crc
Michelle Story - Michelle_Story@ivcc.edu
If you need assistance with communication tools or software issues, contact our staff. If
you are having trouble with your computer, you will need to contact the manufacturer
or the store where you bought it. If you are having trouble with your Internet
connection, you should contact your Internet Services Provider (ISP).
In case you are having difficulty logging into Blackboard or accessing your student email,
IVCC has set up a “Known Technical Issues” Page for your convenience. This page is
located at http://www.ivcc.edu/its/students/KnownIssues.html.
Please call 224-0555 as soon as you detect a problem during regular campus hours.
9
NETIQUETTE
In the virtual classroom, you communicate with your classmates and Instructor primarily
in writing through the public course bulletin board, e-mail, and sometimes chat
sessions. “Online manners” are generally known as “netiquette”. As a general rule, you
should adhere to the same classroom conduct that you would “off-line” in a face-to-face
course. Some examples of proper netiquette are:
●
●
●
●
●
●
●
Avoid writing messages in all capital letters. THIS IS GENERALLY
UNDERSTOOD AS SHOUTING.
Be careful what you put in writing. Even if you are writing an e-mail
message to one person, assume that anyone could read it. Though you
may send an e-mail to a single person, it is very easy to forward your
message to hundreds or thousands of people.
Students use of grammar and spelling matter in all classrooms whether
face-to-face or online.
Never use profanity in any area of an online course. The transcripts of
online course bulletin boards, email, and chat sessions are savable.
When responding to messages, only use “Reply to All” when you really
intend to reply to all.
Avoid unkindly public criticism of others. Publicly criticizing others in an
inappropriate way is known as “flaming”.
Use sarcasm cautiously, In the absence of nonverbal cues such as facial
expressions and voice inflections, the context for your sarcasm may be
lost, and your message may thus be misinterpreted.
In a face-to-face setting, our tone and facial expressions may convey as much of our
meaning as the words we use. In a written message, the subtext of your meaning may
be confused or misinterpreted. Please do not use Internet slang abbreviations (e.g.,
“lol”, “brb”, etc.). Not everyone may understand.
Source: How to Succeed in an Online Course: Study Skills and Survival Tips. 6.2.05
http://www.distancelearning.org/howtosucceed.html
VIRTUAL CLASSROOM
To log in the First Time:
1.
Go to http://blackboard.ivcc.edu
2.
Follow the instructions.
3.
Do Not Forget to Change Your Password once you have logged in
successfully!
10
FINAL SPECIAL NOTE:
As stated earlier, it is the student’s responsibility to initiate in a withdrawal from this
class. The final date for withdraw is April 9, 2015. Anyone remaining after that date
will receive a letter grade according to the point structure listed above.
11
XXI. ASSIGNEMENTS AND DUE DATES
ACT-2230-01-15SP
SPRING 2015
DUE DATE
PART
EXAM
DELIVERY
DAY
DATE
TIME
METHOD
JANUARY
FEBRUARY
AJE
EX - AJE
MON
02/02/15
8:00 AM
IN CLASS
AJE
EX - AJE
MON
02/02/15
8:00 AM
TAKE HOME
ERR
EX - ERR
FRI
02/13/15
8:00 AM
IN CLASS
ERR
EX - ERR
FRI
02/13/15
8:00 AM
TAKE HOME
AJE &
ERR
CB EX 1
TBD
TBD
TBD
PROMETRIC
CENTER
MARCH
PAY
EX - PAY
FRI
03/20/15
8:00 AM
IN CLASS
PAY
EX - PAY
FRI
03/20/15
8:00 AM
TAKE HOME
APRIL
DEP
EX - DEP
MON
04/13/15
8:00 AM
IN CLASS
DEP
EX - DEP
MON
04/13/15
8:00 AM
TAKE HOME
PAY &
DEP
CB EX 2
TBD
TBD
TBD
PROMETRIC
CENTER
FRI
05/01/15
8:00 AM
IN CLASS
MAY
INV
INV
CB EX 3
FRI
05/01/15
8:00 AM
TAKE HOME
CNT
EX - CNT
MON
05/11/15
8:00 AM
IN CLASS
CNT
CB EX 4
MON
05/11/15
8:00 AM
TAKE HOME
12
XXII. CLASS SCHEDULE
ACT-2230-01
SPRING 2015
Class
WEEK
Meeting #
1
1
2
Day
Date
Lecture
Chapter
Monday
Friday
Monday
Friday
Monday
Friday
01/12/15
01/16/15
01/19/15
01/23/15
01/26/15
01/30/15
Monday
Friday
Monday
Friday
Monday
Friday
Monday
Friday
02/02/15
02/06/15
02/09/15
02/13/15
02/16/15
02/20/15
02/23/15
02/27/15
11
15
16
17
Monday
Friday
Monday
Friday
Monday
Friday
Monday
03/02/15
03/06/15
03/09/15
03/13/15
03/16/15
03/20/15
03/23/15
DEP
12
18
Friday
Monday
03/27/15
03/30/15
DEP
13
19
20
21
22
23
24
25
26
Friday
Monday
Thursday
Friday
Monday
Friday
Monday
Friday
Monday
04/03/15
04/06/15
04/09/15
04/10/15
04/13/15
04/17/15
04/20/15
04/24/15
04/27/15
27
28
29
Friday
Monday
Monday
05/01/15
05/04/15
05/11/15
2
3
4
5
3
4
5
6
7
8
9
6
7
8
10
11
12
13
14
9
10
14
15
16
17
18
Section
JANUARY
INTRO
AJE
Exam
Other
1,2
MARTIN LUTHER KING DAY - COLLEGE CLOSED
3,4
5,6
7,8
FEBRUARY
EX - AJE
1,2,3
4,5
EX - ERR
ALL PRESIDENT'S DAY - COLLEGE CLOSED
1,2
3,4
5
MARCH
6
7,8
SPRING BREAK - COLLEGE CLOSED
SPRING BREAK - COLLEGE CLOSED
9,10
EX - PAY
1,2
FACULTY DEVELOPMENT DAY - COLLEGE
CLOSED
3,4
APRIL
5,6
7
LAST DAY FOR WITHDRAW
8
EX - DEP
1,2
3,4
5,6
7
MAY
EX - INV*
1-5
EX - CNT*
AJE
AJE
AJE
ERR
ERR
PAY
PAY
PAY
PAY
PAY
PAY
DEP
DEP
DEP
DEP
INV
INV
INV
INV
CNT
13