ACC 215 Business Accounting Technology Capstone

CIP # 520302
DATE: February 2012
Moberly Area Community College
Common Syllabus
ACC215 Business Accounting Technology Capstone
Current Term
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Catalog Description: ACC 215 Business Accounting Technology Capstone
This course is designed as the capstone for the Business Accounting Technology program. The
course involves preparation of a company’s accounting books using a computerized accounting
software package. The course emphasizes current payroll accounting laws and procedures using
a computerized payroll package. Students will complete an end-of-course assessment of
accounting skills using an industry-standard exam.
Prerequisite(s): ACC210 Federal Income Tax Accounting, ACC211 Managerial Accounting,
and ACC214 Computerized Accounting Applications.
Co-requisite: ACC213 Cost Accounting.
Text: Bieg, Payroll Accounting With Access, 12th Edition, Cengage Southwest Publisher, ISBN:
Other Required Material: Computer Lab; Peachtree Complete software, USB drive
Purpose of Course: The purpose of the course is to enable students to master advanced
applications using an integrated, automated accounting package. Students will demonstrate the
ability to apply basic accounting principles and concepts as they apply to a small business, and
will be able to do all areas of payroll accounting, including all related tax returns.
Course Objective:
1. Build upon the knowledge gained in ACC214 and use an integrated accounting
package to do advanced accounting applications
2. Master all areas of payroll accounting, including payroll tax returns
Assessment of Student Learning
Grading: Grading is based on accuracy and timeliness of assignments. 90% is required for an
A, 80% for a B, 70% for a C, and 60% for a D.
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Description of Major Assignments:
Assignments include application problems in the form of special projects, at lease one practice
set, and completion of a text dealing with payroll accounting.
Exams and Quizzes: Midterm exams will be given as the instructor feel appropriate, and a
comprehensive final examination will be given.
This is very much a “hands-on” class. Lecture is minimal, so the students are expected to study
the manual, find solutions to problems, and have a “real world” experience with accounting.
Other Methods of Assessment: The students must master the material in order to do the special
projects and pass the exams. There is no guesswork in this class – the student either knows the
accounting and the program, or the work won’t be completed.
Course Content:
1. Complete text on payroll accounting
2. Application of payroll accounting principles using an integrated computerized
3. Complete a capstone project using an integrated computerized program
Program Assessment: The faculty for the Associate of Applied Science in accounting program
continually strive to improve student performance through a variety of assessment methods. The
accounting advisory Committee members provide guidance relating to current industry needs
and requirements. Ongoing assessment, culminating with a capstone course, computerized
accounting II, requires that students demonstrate mastery of those skills required for successful
work in the world of accounting.
Statement to Connect Course with Technical Program Outcome Statement:
In compliance with MACC’s General Education outcomes, the student who successfully
completes this course will be able to:
Master the steps of the basic accounting cycle
Understand and demonstrate accrual accounting concepts
Prepare basic financial statements
Analyze financial statements
Prepare payroll
Do accounting for fixed assets
Prepare special journals
Discuss and describe merchandising process
Demonstrate basic interpersonal communication skills
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Instructor Policies
Academic Dishonesty: MACC board policy is as follows: “Academic dishonesty by students
damages institutional credibility and unfairly jeopardizes honest students; therefore, it will not be
tolerated in any form.” Forms of academic dishonesty include but are not limited to the
following: violations of copyright law, plagiarism, fabrication, cheating, collusion, and other
academic misconduct.
Incidents of dishonesty regarding assignments, examinations,
classroom/laboratory activities, and/or the submission of misleading or false information to the
College will be treated seriously. The procedure for handling academic dishonesty is outlined in
the Student Handbook (Policy Handbook M.010). In cases of alleged academic dishonesty, the
burden of proof is on the student, not on the instructor.
Any student who misses two consecutive weeks of class during a regular sixteen-week semester or
the equivalent proportion of class time during a shorter session will be dropped from the class by the
instructor unless acceptable justification is supplied. Additionally, any student who misses more than
one-fourth of the entire number of in-seat class meetings in a regular 16-week semester or the
equivalent proportion of class time during a shorter session, may be dropped from that class by the
instructor if, in the opinion of the instructor, the student does not have reasonable opportunity to
succeed in the class. A student’s attendance rate will be calculated based upon the first day of
the semester (not the student’s date of enrollment in the course).
Student attendance must be defined in a different manner for online, hybrid, and virtual courses.
Student attendance in these courses is defined as active participation in the course. Online, hybrid,
and virtual courses will, at a minimum, have weekly mechanisms for student participation, such as
any or all of the following methods:
a. Completion of quizzes or exams
b. Submission of assignments
c. Participation in threaded discussions
d. Communication with the instructor
A student who does not participate in an online, hybrid, or virtual course for two consecutive weeks
will be dropped by the instructor unless acceptable justification is supplied. As with ground
courses, a student’s attendance rate in online courses will also be calculated based upon the
first day of the semester. If a student does not demonstrate active participation in the online
course within the first two weeks (or the equivalent proportion of class time during a short
session), the student will be dropped as “never attended.” Simply logging into an online class
does not constitute active participation.
Students should be aware that their dropping a course and their last date of attendance in the
course may impact their financial aid.
Tardiness: per instructor’s policy
Make-up and late work: per instructor’s policy
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Extra-Credit: per instructor’s policy
Schedule of Student Assignment and Activities: per instructor’s policy
ADA Statement
Students who have disabilities that qualify under the Americans with Disabilities
Act may register for assistance through the Office of Access and ADA Services.
Students are invited to contact the Access Office to confidentially discuss
disability information, academic accommodations, appropriate documentation
and procedures. For more information, please call either the Moberly office at
(660) 263-4100 x 11240 or the Columbia office at (573) 234-1067 x 12120, or
visit our web page at
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