CATALOG # ACC215 CIP # 520302 DATE: February 2012 Moberly Area Community College Common Syllabus ACC215 Business Accounting Technology Capstone Current Term Instructor: Office Number: Office Hours: Contact Information: Catalog Description: ACC 215 Business Accounting Technology Capstone (3-0-3) 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: 978-1-1117-0449-0. 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. Rev 3/8/2016 1 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. Participation: 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 program 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: 1. 2. 3. 4. 5. 6. 7. 8. 9. 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 Rev 3/8/2016 2 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. Attendance: 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 Rev 3/8/2016 3 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 http://www.macc.edu/index.php/services/access-office. Rev 3/8/2016 4