ACCT 100 – INTRODUCTION TO ACCOUNTING
TUESDAY 7:00-9:50 PM
SYLLABUS– FALL 2015
Stephen R. Kroll CPA, MBA, MS
e-mail: skroll@cerritos.edu
website: http://www.cerritos.edu/skroll
phone: (562) 860-2451 ext.4032
COURSE DESCRIPTION
This course is an introduction to accounting for small businesses at the college level.
Students will learn to record business transactions in accounting records; prepare a trial balance and
basic financial statements for service enterprises and merchandisers; prepare bank reconciliations; and record
payroll data. The course is a prerequisite to BUSA 101, "Fundamentals of Accounting-I."
STUDENT LEARNING OUTCOMES
1. Students will satisfactorily record transactions in either a general journal or t-account format for a service
company and/or a merchandising company.
2. Students will satisfactorily record adjusting entries in a general journal.
3. Students will satisfactorily prepare an income statement, statement of owner’s equity, and a balance sheet or
identify and calculate key components of an income statement, statement of owner’s equity and a balance
sheet
TEXT
College Accounting, Haddock, Price and Farina, 3rd edition, Chapters 1-13. McGraw-Hill Higher Education Publishing.
(ISBN# 978-0-07-763973-0). Students will also need an access code for the Connect software in order to complete the
homework.
ACCOUNTING LABS
There may be times when you can’t complete assignments during class time or you may need help
outside of class.
You may attend any of the labs listed below:
Time
TO BE DETERMINED
FIRST WEEK OF
SCHOOL
Day
1
Instructor
Room
.
GRADING
90% or more
= A
12 Homework Assignments (2 lowest dropped)
100
80 - 89%
= B
4 Quizzes ( 40 pts. each-lowest is dropped)
120
65 - 79%
= C
50 - 64%
= D
QuickBooks Project
60
Below 50%
= F
Final Examination
120
Total Points
400
HOMEWORK
Homework assignments must be completed on line using Connect and are listed on the accompanying Assignment
Schedule and are due by 7:00 PM PST on the dates indicated .
LECTURE NOTES
Lecture notes for each chapter are available in Powerpoint on my website. I encourage you to review these notes in prior
to each class.
HOW TO BUY AN ACCESS CODE
If you purchased a new textbook, it will have an access code included and you may ignore the following instructions. If
you purchased a used text, please use the following instructions to purchase an access code.

Go to: the class website.
http://connect.mheducation.com/class/s-kroll-accounting-
100-tuesday-fall-2015Click on “Register Now”.



Enter your email address which will become your Connect user name
Choose “Buy Online”
Follow on-screen instructions.
HOW TO ACCESS CONNECT TO COMPLETE HOMEWORK
Homework assignments are listed in the “Assignments Schedule”. These assignments must be completed using
Connect. Demonstrations on using Connect will be done during the first week of class. To access Connect:

The
URL
is
http://connect.mheducation.com/class/s-kroll-accounting-100-
tuesday-fall-2015 Select an Assignment Name

Enter your Login and Password (password and login is case-sensitive)
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





Choose either “Print assignment for off-line work” or “Work assignment on-line right now.” (Note: If you print
the assignment for off-line work, you will still need to enter your answers to the problems online.)
When working on-line, each problem/exercise will be given one a time
Fill in the answer in the box provided
At the top of the page, click “Next” to go to the next problem
When all problems are completed, click “Grade.” (Note: Incomplete assignments can be saved and worked on
later by clicking “Save my work” or “Quit and save.”)
Each assignment has unlimited attempts and only the best score is recorded.
ATTENDANCE
Students are expected to regularly attend classes. If a student misses a class, it is the student's responsibility to determine
what he/she missed.
WITHDRAWLS
Students are requested to consult with the instructor before dropping the class. Should a student decide
to drop, it is the student's responsibility to process the appropriate paper work.
The last day to drop with a "W" is November 21, 2015
DISABILITY ACCOMODATIONS
Students that require special accommodations due to certified disabilities are encouraged to advise the instructor. If the
student has not already done so, they should contact Disabled Student Programs and Services (DSPS) at (562)860-2451
ext. 2404 for information concerning the services available.
POLICY STATEMENT
Excessive absences, unsatisfactory progress, undesirable citizenship, falsification of work, or allowing others to
copy work may serve as a basis for a failing grade and/or a dismissal from class. The college and I take
academic honesty issues very seriously. Ethical behavior and integrity inside the classroom are expected of all
Students, academic dishonesty will be dealt with according to the college's academic honesty policy, a copy of
which may be found in the 2015 Cerritos College Catalog which is available on the College’s Website.
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