Course Syllabus
Introduction to Accounting I
ACNT 1303
Semester with
Course Reference
Number (CRN)
Instructor contact
information
(phone number
and email
address)
Office Location
and Hours
Course
Location/Times
Course Semester
Credit Hours
(SCH) (lecture,
lab) If applicable
Credit Hours
3.00
Lecture Hours
3.00
Laboratory Hours
Total Course
Contact Hours
48
Continuing
Education Units
(CEU): if
applicable
Course Length
(number of
weeks)
Type of
Instruction
Lecture
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
doubleentry bookkeeping, financial statements, trial balances, worksheets,
special journals, adjusting entries and closing entries.
Course
Prerequisite(s)
Academic
Discipline/CTE
Program Learning
Outcomes
1. Students will be able to read, listen, speak, and write proficiently in preparation
for presentations with clients, accounting firms and compliance work.
2. Students will be able to reconcile and verify account balances, audit for internal
control, and prepare financial statements.
3. Students will demonstrate complete understanding of the complete accounting
cycle.
4. Students will be able to prepare financial statements and tax returns utilizing
computerized software packages, ie. Turbo Tax, Peachtree, and/or Quick Books.
Course Student
Learning
Outcomes (SLO):
4 to 7
1. Students will demonstrate understanding of the complete accounting cycle
2. Students will prepare bank reconciliations
3. Students will prepare payroll
4. Students will prepare financial statements
Learning
Objectives
(Numbering
system should be
linked to SLO e.g., 1.1, 1.2, 1.3,
etc.)
Students will demonstrate understanding of the complete accounting cycle
1. Students will record a group of transactions pertaining to a service business in
a two-column general journal
2. Students will prepare a trial balance from the ledger accounts
3. Students will journalize and post the adjusting entries
4. Students will journalize and post closing entries for a service enterprise
Students will prepare bank reconciliations
1. Students will record the required journal entries from the bank reconciliation
2. Students will record journal entries for transactions involving cash short and
over
Students will prepare payroll
1. Students will journalize the payroll entry from a payroll register
2. Students will calculate the amount of payroll tax expense and journalize the
entry
Students will prepare financial statements
1. Students will prepare a classified income statement for a merchandising firm
2. Students will prepare a classified balance sheet for any type of business
SCANS and/or
Core Curriculum
Competencies: If
applicable
SCANS
Students will demonstrate understanding of the complete accounting cycle
Foundation Skills - Basic -Reading
Foundation Skills - Basic -Writing
Foundation Skills - Basic -Mathematics
Foundation Skills - Basic -Listening
Foundation Skills - Basic -Speaking
Foundation Skills - Thinking -Decision Making
Foundation Skills - Thinking -Creative
Foundation Skills - Thinking -Problem Solving
Foundation Skills - Thinking -Seeing Things in the Mind's Eye
Foundation Skills - Thinking -Knowing How to Learn
Foundation Skills - Thinking -Reasoning
Workplace Competencies - Information -Acquires & Evaluates
Workplace Competencies - Information -Organizes & Maintains
Workplace Competencies - Information -Interprets & Communicates
Workplace Competencies - Information -Uses Computers to Process
Students will prepare bank reconciliations
Foundation Skills - Basic -Reading
Foundation Skills - Basic -Writing
Foundation Skills - Basic -Mathematics
Foundation Skills - Basic -Listening
Foundation Skills - Basic -Speaking
Foundation Skills - Thinking -Decision Making
Foundation Skills - Thinking -Creative
Foundation Skills - Thinking -Problem Solving
Foundation Skills - Thinking -Seeing Things in the Mind's Eye
Foundation Skills - Thinking -Knowing How to Learn
Foundation Skills - Thinking -Reasoning
Workplace Competencies - Information -Acquires & Evaluates
Workplace Competencies - Information -Organizes & Maintains
Workplace Competencies - Information -Interprets & Communicates
Workplace Competencies - Information -Uses Computers to Process
Students will prepare payroll
Foundation Skills - Basic -Reading
Foundation Skills - Basic -Writing
Foundation Skills - Basic -Mathematics
Foundation Skills - Basic -Listening
Foundation Skills - Basic -Speaking
Foundation Skills - Thinking -Decision Making
Foundation Skills - Thinking -Creative
Foundation Skills - Thinking -Problem Solving
Foundation Skills - Thinking -Seeing Things in the Mind's Eye
Foundation Skills - Thinking -Knowing How to Learn
Foundation Skills - Thinking -Reasoning
Workplace Competencies - Information -Acquires & Evaluates
Workplace Competencies - Information -Organizes & Maintains
Workplace Competencies - Information -Interprets & Communicates
Workplace Competencies - Information -Uses Computers to Process
Students will prepare financial statements
Foundation Skills - Basic -Reading
Foundation Skills - Basic -Writing
Foundation Skills - Basic -Mathematics
Foundation Skills - Basic -Listening
Foundation Skills - Basic -Speaking
Foundation Skills - Thinking -Decision Making
Foundation Skills - Thinking -Creative
Foundation Skills - Thinking -Problem Solving
Foundation Skills - Thinking -Seeing Things in the Mind's Eye
Foundation Skills - Thinking -Knowing How to Learn
Foundation Skills - Thinking -Reasoning
Workplace Competencies - Information -Acquires & Evaluates
Workplace Competencies - Information -Organizes & Maintains
Workplace Competencies - Information -Interprets & Communicates
Workplace Competencies - Information -Uses Computers to Process
Course Calendar
Instructional
Methods
Face to Face
Web-enhanced (49% or less)
Hybrid (50% or more)
Distance (100%)
Student
Assignments
Students will demonstrate understanding of the complete accounting cycle
Papers
Projects
Portfolios
Students will prepare bank reconciliations
Papers
Projects
Portfolios
Students will prepare payroll
Papers
Projects
Portfolios
Students will prepare financial statements
Papers
Projects
Portfolios
Student
Assessment(s)
Students will demonstrate understanding of the complete accounting cycle
Group and/or individual projects
In-class discussions
Various assigned readings from textbooks
Oral and written book reviews and discussions
Students will prepare bank reconciliations
Group and/or individual projects
In-class discussions
Various assigned readings from textbooks
Oral and written book reviews and discussions
Students will prepare payroll
Group and/or individual projects
In-class discussions
Various assigned readings from textbooks
Oral and written book reviews and discussions
Students will prepare financial statements
Group and/or individual projects
In-class discussions
Various assigned readings from textbooks
Oral and written book reviews and discussions
Instructor's
Requirements
Program/Disciplin
e Requirements: If
applicable
HCC Grading
Scale
1. EXCEL-Students will work in EXCEL following textbook example formats,
labels, and formulas
2. Internet-Students will use HCC webmail, learning web, blackboard, lockdown browser, and HCC LibLine (24/7 Library)
3. Ethics-Students will develop personal values for ethical behavior
A = 100- 90
B = 89 - 80:
C = 79 - 70:
4 points per semester hour
3 points per semester hour
2 points per semester hour
D = 69 - 60:
1 point per semester hour
59 and below = F
0 points per semester hour
IP (In Progress)
0 points per semester hour
W(Withdrawn)
0 points per semester hour
I (Incomplete)
0 points per semester hour
AUD (Audit)
0 points per semester hour
IP (In Progress) is given only in certain developmental courses. The student must
re-enroll to receive credit. COM (Completed) is given in non-credit and continuing
education courses. To compute grade point average (GPA), divide the total grade
points by the total number of semester hours attempted. The grades "IP," "COM"
and "I" do not affect GPA.
See "Health Science Program/Discipline Requirements" for grading scale.
Instructor Grading
Criteria
Instructional
Materials
McQuaig, D.J., Bille, P.A., Nobles, T.L. College Accounting, Chapters 1-12, 10th
Edition. ISBN-10: 1439038783. ISBN-13: 9781439038789. © 2011, SouthWestern Cengage Learning
HCC Policy Statement:
Access Student
Services Policies
on their Web site:
http://hccs.edu/student-rights
Distance Education and/or Continuing Education Policies
Access DE
Policies on their
Web site:
http://de.hccs.edu/Distance_Ed/DE_Home/faculty_resources/PDFs/DE_Syllabus.
pdf
Access CE
Policies on their
Web site:
http://hccs.edu/CE-student-guidelines
SPECIFIC SYLLABUS FOR CLASS ACNT 1303 M/W CRN # 72584 SPRING 2011
Accounting
Southwest College Stafford
ACNT 1303 - Introduction to Accounting
CRN #72584 – Spring 2011
Stafford Campus - Room 227 | 9:30- 11 AM | M/W
3 hour lecture course / 48 hours per semester/ N weeks
Instructor Contact Information:
Instructor Name:
Mallikarjun.Shintri
Office Hours
T/TH 9-11AM BY APPOINTMENT
Email:
Mallikarjun.shintri@hccs.edu
Instructional Materials
TEXT: McQuaig, D.J., Bille, P.A., Nobles, T.L. College Accounting, Chapters 1-12, 10th
Edition. ISBN-10: 1439038783. ISBN-13: 9781439038789. © 2011, South-Western Cengage
Learning
Office location and hours
Please feel free to contact me concerning any problems that you are experiencing in this course.
You do not need to wait until you have received a poor grade before asking for my assistance.
Your performance in my class is very important to me. I am available to hear your concerns and
just to discuss course topics. Feel free to come by my office..
Course Description
ACNT 1303 is a study of analyzing, classifying, and recording business transactions in a manual
and computerized environment. Emphasis is 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.
Prerequisites
None
Course Goal
Have students begin reading, critical thinking, and writing about accounting concepts and
principles, and, acquire ability to use manual and computerized accounting in acquiring,
recording, analyzing, communicating, and evaluating accounting information.
Assignment Schedule:
An assignment schedule is attached to this syllabus. This schedule will be followed throughout
this course. Any modifications to this schedule will be announced in class.
Page1
You will do the homework on line at CengageNow homework site. To get on the homework site
you need ACCESS CODE which comes with your new text book. If you buy a used book you
will have to buy the ACCESS CODE. The second item you need is the COURSE KEY. The
course key for this class is E-2TCPCCQCBVM53 Make sure you register in this class and when you
put in your name it should be the same as is on the class role sheet. The assignment of exercises
and problems for homework are available on homework site at CengageNow
Accounting deals with figures and you will be working with figures in class. You should bring to
every class a simple, non reprogrammable calculator. Shut off your cell phone when in class and
do not use in class for any purpose,
Page2
COURSE CALENDER
ACNT 1303 - Introduction to Accounting I SPRING 2011 M/W 9:30- 11 AM CRN #72584
Week
1
Date
Chapter
1/19
1/24
1/26,31
3
2/2,7
2,3
4
2/9
2,3
5
2/14
2/16
4
5
6
2/23
2/28
3/2
3/7
3/9
3/21
6
7
8
8
9
1
Asset, Liability, Owners equity,
Revenue and Expense Accounts
T Accounts, Debits and Credits, Trial
Balance and Financial Statements
The General Journal and General
Ledger
Adjusting Entries and Worksheet
Closing Entries and the Post closing
Trial Balance.
Review for 1st test
1st test(covering chapters 1-5)
Review 1st Test
Bank Accounts and Cash Funds
Employee Earnings and Deductions
Employer Taxes, Payments and
Reports
2/21PRESIDENT DAY
3/14,16 SPRING BREAK
Review for 2nd Test
2nd Test( covering chapters 6-8)
Review 2nd Test
Sales and Purchases. Appendix
Perpetual Method
3/23
3/28
3/30
4/4,6
9,10
11
4/11
9,10
Cash Receipts and Cash Payments
Appendix-Voucher System
Accounting
12
13
4/13,18
4/20
11,12
11,12
Work and Adjusting Entries
Financial Statements, closing Entries
and Reversing Entries
14
4/25
4/27
Review for 3rd Test
3rd Test (covering chapters9-12)
15
5/2
5/4
Review 3rd Test
Comprehensive Review
16
5/9-15Final
exam week
FINAL (Chapters 1 – 12)
10
H/W-SEE ON H/WORK SITE
Introduction to Accounting
2
7
Topic
Introduction to class
4/21LAST DAY TO DROP
Page 3
Evaluation and Requirements:
Students are expected to read all assigned chapters, complete and submit all assignments on due
dates, and attend all classes. The nature of the course is such that perfect attendance is essential
for mastery of the course content. A missed class can never be duplicated.
Accounting is best learned through doing. Therefore, there are always homework assignments to
do. This will require a considerable commitment of time and effort from you. Typically, the
successful student in college can count on 3 hours of independent study for every hour in the
classroom.
Your final grade for this course will be based on how well you do in meeting the evaluation
requirements listed on your assignment schedule and applying the grading scale which is listed
below.
Students with Disabilities:
Any student with a documented disability (e.g. physical, learning, psychiatric, vision, hearing,
etc.) who needs to arrange reasonable accommodations must contact the Disabilities Services
Office at the respective college at the beginning of each semester. Faculty is authorized to
provide only the accommodations requested by the Disability Support Services Office.
Academic Honesty:
Students are responsible for conducting themselves with honor and integrity in fulfilling course
requirements. Penalties and/or disciplinary proceedings may be initiated against a student
accused of scholastic dishonesty. “Scholarly dishonesty” includes, but is not limited to, cheating
on a test, plagiarism, and collusion.
Class Attendance:
Students are expected to attend class regularly. Students are responsible for materials covered
during their absences, and it is the student’s responsibility to consult with the instructor for any
make-up assignments. Although it is the responsibility of the student for non-attendance, the
instructor has full authority to drop a student for excessive absences. A student may be dropped
from any course for excessive absences after the student has accumulated absences of 12.5% of
the hours of instruction. For example, in a 3 credit hour lecture class meeting 3 hours per week,
a student may be dropped after 6 hours of absence.
In this class, if you have enrolled and then decide that you don't like the
class and have no intention of completing the class, you must withdraw
yourself from the class. When our official HCCS rolls come out, if you have
attended once and your name appears on the roll but have never returned to
class, we must mark you as having attended and therefore as being enrolled.
If you are enrolled in a class but never attend after the first class, you
are enrolled until the end of the semester; which means that if you don't
withdraw during Add/Drop/Swap you will receive an F for the course at the end
of the semester unless you have withdrawn yourself before the official dro
Drops and Withdrawals:
It is the responsibility of each student to officially drop or withdraw from a course. Failure to
officially withdraw may result in the student receiving a grade of F in the course. Procedures for
withdrawing from a class are found in the Student Handbook
Page 4
International Students: Receiving a W in a course may affect the status of your student visa.
Once a W is given for the course, it will not be changed to an F because of visa considerations.
New Policy: Students who repeat a course three or more times will face significant tuition/fee
increases at HCC and other Texas public colleges and universities. Please seek tutoring or other
assistance prior to considering course withdrawal.
Evaluation Requirements:
3 Sectional Exams (Drop one)
Final examination
Peachtree Project
Home Work(excel & internet)
Total
80 points44.44%
50 points27.78%
20 points11.11%
30 points16.67%
180 points 100%
Grading Scale:
90 - 100%
80 - 89%
70 - 79%
60 - 69%
BELOW 60%
=
=
=
=
=
A
B
C
D
F
(162 to 180 points)
(144 to 161 points)
(126 to 143 points)
(108 to 125 points)
( 0 to 107 points)
Examinations:
There will be a total of three sectional examinations (there will be no make-up examinations).
The two highest grades received on these exams will be used to compute the student’s final grade
for the course. The lowest score will be dropped. If a student misses an exam, that becomes the
dropped exam. However, you may make special arrangements with me to take an exam early.
Incompletes:
The grade of “I” (incomplete) is conditional and at the discretion of each instructor. If you
receive an “I,” you must arrange with your instructor to complete the course work by the end of
the following term (excluding Summer). After the deadline, the “I” becomes an “F.”
Incomplete grade will not be given except justified extreme difficult conditions
HCCS Website:
Our website is: www.hccs.edu
Instructor Website:
From the HCCS homepage, choose Southwest College, choose “The Learning Web,” choose
Faculty, type in your instructor’s name. Your instructor will have a copy of the syllabus and
other pertinent information for you.
Tutoring/Lab Hours:
This will be posted in The Learning Web during the second week of the semester
Page 5
SCANS – Secretary’s Commission for Achieving Necessary Skills:
Detailed SCANS information on this course is available from your instructor. For additional information
about SCANS, go to: wdr.doleta.gov/SCANS/teaching
Sexual Harassment
It is a violation of HCC policy for an employee, agent, or student of the College to engage in
sexual harassment as defined in the Equal Employment Opportunity Commission (EEOC)
guidelines. Any student who has a complaint concerning this policy has the opportunity to seek
resolution of such a complaint in accordance with procedures set forth in the Student Handbook.
Report any complaints immediately to College Administration or call the Institutional Equity &
Compliance Office 713-718-8271.
Evaluation and Grading : Example
Sectional Tests
Actual score
Possible Points
1st Test 2nd Test 3rd Test
30 pts 22 pts
33 pts
40 pts 40 pts
40 pts
Practice set
( Peach tree project)
Actual Score
Possible Points
15 pts
20 pts
H/Work
22 pts
30 pts
Total ( 2 best)
63 pts
80 pts
Final Exam
44 pts
50 pts
Grade Calculation :
Sectional Tests
Practice Set (Peach Project)
Home Work (Excel & Internet)
Final Exam
Total
63/80 X 44.44%
35.0
15/20 X 11.11%
8.33
22/30 X 16.67%
12.22
44/50 X 27.78%
24.45
80.00 =B
Cell phone should be turned off when you come into class and do not use it for any
purpose. Bring a simple non reprogrammable calculator to every class.
Page 6