SAIGONTECH
Course Syllabus
ACNT 1303 - INTRODUCTION TO ACCOUNTING I
1. Class
: I2AC
Semester : Spring 2015
2. Instructors
Instructor:
Office:
Tel:
Mobile:
Email:
Lâm Hữu Hoàng Phúc
Room 604 – SaigonTech Tower
(08) 3715 5033 (ext. 1619)
0943 77 83 86
phuclhh@saigontech.edu.vn
3. Campus and Room Location with Days and Times
Venue:Room 203 – SaigonTech Tower
Time: Tue 13:00 – 16:10
4. Course Semester Credit Hours (SCH): 3
5. Total Course Contact Hours: 48
6. Type of Instruction: Lectures
7. Course Description
A study of analyzing, classifying, and recording business transactions in a manual and
computerized environment. Emphasis on understanding the complete accounting cycle and
preparing financial statements, bank reconciliations, and payroll. Coverage also includes the
fundamental principles of double-entry bookkeeping, financial statements, trial balances,
worksheets, special journals, adjusting entries and closing entries.
8. Course Prerequisite(s):
ESL level 4
No previous economic study is required
9. Course Student Learning Outcomes (SLOs)
Students’
learning
Outcomes
Learning
Objectives
1. Students will perform accounting for service business
2. Students will perform accounting for cash and payrolls
3. Students will perform accounting for merchandising business
I. Students will perform accounting for service business:
1. Students will record business transactions in column form
2. Students will record business transactions directly in T accounts
3. Students will record business transactions in two-column general
journal
4. Students will complete a work sheet involving adjustments
5. Students will journalize & post closing entries
II. Students will perform accounting for cash and payrolls:
1. Students will reconcile bank statement
2. Students will calculate deductions & net pay, from gross pay
3. Students will calculate & journalize payroll tax expense
1
III. Students will perform accounting for merchandising business:
1. Students will prepare schedule of accounts receivable
2. Students will journalize & post special journals
3. Students will record adjustments in work sheet
4. Students will prepare classified income statement
10. Textbook
Wild, College Accounting ch1-14, 2e, Loose-Leaf with ConnectPlus, McGraw-Hill
For student resources, go to URL: www.mhhe.com/wildCA2e
11. Course Requirements
Make-up policy
Make-up test is not allowed. If any class session is canceled, the instructor will discuss with
the students to arrange a make-up class.
Attendance and Withdrawal Policies
Please read information about attendance and withdrawal policies on SaigonTech website:
http://www.saigontech.edu.vn/saigontech/english/general_academic.jsp?subid=37#6
12. Instructor’s Requirements
Classroom policy
 Please be seated before lecture begins, and don't leave early without prior permission
since it is very distracting to me and your classmates. Arriving late or leaving early will
count as half of an absence.
 Because it is distracting to other students and to me, you should keep mobile phones
off/silent, and not carry on private conversations.
 Being active in class discussions and asking questions are highly encouraged.
 To make best use of our scarce time, do NOT study for another exam, work for another
class, play games, or surf the Internet. If you are caught red-handed, you will be
dismissed from the class and your attendance for that class will be ABSENT. It also
reduces your participation grade.
 Do not close your books or rustle your papers to signal the end of class. Pack up only
when I say I have done.
Academic Honesty
Students are responsible for conducting themselves with honor and integrity in fulfilling course
requirements. Penalties and/or disciplinary proceedings may be initiated by SaigonTech officials
against a student accused of scholastic dishonesty. Please read my PowerPoint on “Cheating and
Plagiarism” and the following policies for more details about Academic Dishonesty Policy:
Acts of plagiarism include but are not limited to:
 Submit other people’s works to get points (Nộp bài làm của người khác để lấy điểm cho
mình).
 Copy words or ideas without citing source and author’s name (Sao chép từ hoặc ý tưởng
củangười khác mà không nêu nguồn tài liệu và tên tác giả được trích dẫn).
 Do not use quotation marks for direct citation (Không đặt dấu ngoặc kép trong các trích dẫn
nguyên văn).
 Cite the wrong source (Đưa thông tin sai về nguồn của một trích dẫn).
 Change the wording but sentence structure without citing author’s name (Thay đổi từ ngữ
nhưng vẫn giữ nguyên cấu trúc câu của một nguồn tài liệu mà không nêu tên tác giả).
2





Borrow words/ phrases from a source without using quotation marks or with making
negligible change (Vay mượn từ/ cụm từ của một nguồn tài liệu mà không đặt dấu ngoặc kép
hoặc chỉ thay đổi chúng một cách qua loa).
Copy too many words or ideas that make up the most of personal work, regardless of whether
source and author’s name are cited (Sao chép quá nhiều từ ngữ hoặc ý tưởng từ một nguồn tài
liệu làm cho các ý tưởng đó chiếm phần lớn bài làm của mình, bất kể có nêu tên nguồn hoặc
tác giả hay không)
Copy information from Internet such as company information, market information etc. (Sao
chépthông tin từ Internet (thông tin công ty, thông tin thị trườngv.v)
Use Google Translation to write up papers, regardless of whether you use your own ideas or
borrow ideas (Sử dụng Google Translation để viết bài, bất kể là ý tưởng của bản thân hay vay
mượn).
Use Google Translation to write up papers by translating Vietnamese from existing
Vietnamese study materials/ sources into English (Sửdụng Google Translation để dịch thông
tin từ nguồn tài liệu tiếngViệt sang tiếng Anhvà đưa vào bài làm của mình).
Other Student Information: Refer to SaigonTech’s website at www. saigontech.edu.vn for
other students rights and responsibilities at the school.
13. Grading Policies
An Incomplete may be given only for extenuating circumstances (i.e. family illness, accident,
and an unforeseen event occurring at exam time). The grading policy is summarized below:
Course Grading
1) Quiz & Problem (quantity: 4, mode: individual)
2) Participation
3) Mid-term exam
4) Final exam
Total
40%
10%
20%
30%
100%
Grading Scale
A 90 – 100
B 80 – 89
C 70 – 79
0 – 69
F
The passing grade of this course is C.
1) Quiz & Problem (individual, closed book, only calculator accepted)
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
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Each student must attend the class to take the quizzes. If he/she is absent, there is no
other opportunity to make up. Mark of 0 will be given if not taking the quiz.
Specific time and date for the quizzes are specified in the course calendar. The duration of
each test is 60 minutes. They will be hold during the second half of the class. There are 4
quizzes in total.
The quizzes will be provided in order to test students’ knowledge about the materials
provided in the previous lectures and to help students be preparedbefore mid-term and
final examinations.
Each quiz includes 10 multiple-choice questions and 2 or 3 problems:
MCQ
Problem
Total

10%
90%
100%
The results and feedbacks will be received at the next class.
2) Examination Format (individual, only calculator accepted)
3
Exam
Midterm
Endterm
Type
MCT
Problems
No. of
questions
10
3
MCT
Problems
10
3
Points
10
90
10
90
90
Chapters
Mode
Duratio
n
Reading
time
1, 2, 3, 4, 5,
6&7
Closed
-book
120
mins
5 mins
8, 9, 10, 11,
12 & 13
Closed
-book
120
mins
5 mins
4) Participation (individual): Participation mark depends on your diligence and activeness. To
get full mark (10%), you have to attend all 24 class-sessions and be very active in the class.
14. Course Calendar:Lectures and tutorials will follow the order of the Krugman and Wells
textbook
Week
Date
Tue
Jan 27 2015
Chapter
2
Tue
Feb 03 2015
3
Tue
Feb 10 2015
1
4
5
Tue
Mar 03 2015
Tue
Mar 10 2015
1
2
Accounting for Business
Transactions
Chapter 2 Homework
3
Applying Double Entry
Quiz 1 (Chapter 1, 2 and 3) Accounting
4
5
7
Tue
Mar 24 2015
7
Review
10
11
12
Tue
Apr 14 2015
Tue
Apr 21
2015
Tue
Apr 28
Chapter 4 Homework
Adjusting Accounts and
Preparing
Chapter 5 Homework
Financial Statements
6
Quiz 2 (Chapter 4 and 5)
9
Preparing the General
Journal and General
Chapter 3 Homework
Ledger
Tue
Mar 17 2015
Tue
Mar 31 2015
Tue
Apr 07 2015
After-Classs Homework
All homework work to
be completed
6
8
Topic
Introduction to
Accounting
Closing Process and
Financial Statements
Chapter 6 Homework
Fraud, Ethics, and
Controls
Chapter 7 Homework
MIDTERM EXAM
8
Cash and Cash Controls
Chapter 8 Homework
9
Employee Earnings,
Deductions, and Payroll
Chapter 9 Homework
10
Quiz 3 (Chapter 8 and 9)
Employer Payroll Tax
Reporting
Chapter 10 Homework
11
Merchandise Sales and
Chapter 11 Homework
4
2015
13
Tue
May 05 2015
14
Tue
May 12 2015
15
Tue
May 19 2015
16
Tue
May 26 2015
Accounts Receivable
12
Merchandise Purchases
Quiz 3 (Chapter 10 and 11) and Accounts Payable
13
Review
Merchandiser’s
Adjustments and Trial
Balance
Chapter 12 Homework
Chapter 13 Homework
FINAL EXAM
14
Merchandiser’s
Statements and the
Closing Process
5