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ACNT 1303See Connect for on line assessment due datesChapters Assigned in ACNT 1303 are listed belowCH12345678910111213TOPICAccounting: The Language of BusinessAnalyzing Business TransactionsAnalyzing Business Transactions using T AccountsThe General Journal and the General LedgerAdjustments and the WorksheetClosing Entries and the Post Closing Trial BalanceAccounting for Sales, Accounts Receivables, Cash ReceiptsAccounting for Purchases, Accounts Payable, Cash PmtsCashPayroll Computations, Records, and PaymentPayroll Taxes, Deposits and ReportsAccruals, Deferrals, and the WorksheetFinancial Statements and Closing ProceduresI cannot deny that accounting requires careful reading and involvement. Do not wait until thelast minute regarding material you do not understand. I want you to succeed! Contact merelating to concepts and problems that you do not understand. It is important for you toacquire awareness of accounting. It is the language of business and, even if you do not plan tomajor in accounting, accounting is part of business planning and strategy.ExaminationsIn accordance with the SCAN skills discussed on the following pages, students are expectedto raise questions regarding areas that they have read and do not comprehend. Accounting is asubject where concepts learned in a chapter build on concepts learned in earlier chapters.Students should prepare accordingly throughout the semester.There will be no make-up examinations, so put the exam open periods, along with the officialdate of record and withdrawal date on your calendar. If you do not take an exam during theopen period, you will not receive any points for the exam. Once you open an exam, you havebegun an attempt.IncompletesAccording to HCC policy, an incomplete is at the discretion of the instructor. My policy is notto give an incomplete whether the class is a regular session, second-start, eight-week or amini-term.Accounting is the language of business.It is a vital part of business planning and strategy.Use your calendar to mark important dates.Syllabus subject to change6 16 Pages

Students with DisabilitiesAny student with a documented disability (e.g. physical, learning, psychiatric, vision, hearing,etc.) who needs to arrange reasonable accommodations must contact the Disabilities ServicesOffice since faculty is authorized to provide only the accommodations requested by theDisability Support Services Office.Disability Support Services bility-services/ada-counselors/Central College713.718.6164Coleman College713-718-7376Northeast College713-718-8322Northwest College713-718-5667713-718-5408Southeast College713-718-7053Southwest College713-718-7909Adaptive Equipment/Assistive Technology713-718-6629713-718-5604Interpreting and CART services713-718-6333Americans with Disabilities Act (ADA)-Students with procedures/Academic HonestyStudents are responsible for conducting themselves with honor and integrity in fulfillingcourse requirements. Penalties and/or disciplinary proceedings may be initiated against astudent accused of scholastic dishonesty and include a zero on the assignment or an F in thecourse.Scholarly dishonesty includes, but is not limited to, cheating on a test, plagiarism, andcollusion. It includes the appearance of impropriety. Those that allow others to copy theirwork are exhibiting scholarly dishonesty.All assignments in this class are individual assignments unless specifically designatedotherwise. The work that you turn in is to be your work product and not simply copied fromanother person or source. You are not to allow others to copy your work. Note, as seen by thegrade evaluation, homework is an important part of this course.Syllabus subject to change7 16 Pages

HCC Policy Relating to procedures/CONNECT Website (Note: as seen by the grade evaluation, homework is animportant part of this course. Homework assignments are required to besubmitted in CONNECT. ACCESS TO all COURSE ASSIGNMENTS will be AVAILABLEat the start of class)In conjunction with the SCAN workplace competencies, the course has incorporated the useof computers to aid the student with comprehension of the material as well as enhanceintellectual communication with other classmates. Note that publisher’s material located onthis website is subject to copyright law.If you have trouble registering with the URL provided in Eagle Online on the first day ofclass, you will need to contact the McGraw-Hill technical support. The technical supportnumber is on the first page of this syllabus and is posted in Eagle as well as CONNECT.Once you have registered, you will be able to use the CONNECT link in Eagle Online toaccess the homework assignments. Registration for CONNECT ends on June 12th.Registration for CONNECT ends on June 12thThe McGraw Hill CONNECT system allows you to register without immediately paying. Usethe e-mail for registration for the entire eight-weeks. You do have a 14 calendar day period(basically from start of class rather than when you register) before you have to pay butdo not pass that courtesy period of paying as your account will expire and you will nothave access to CONNECT. The courtesy period is a courtesy offered by McGraw at ourrequest, but all students are required to pay by the time the courtesy period ends. If you payand then withdraw or drop, CONNECT will honor your registration for a certain number ofdays normally where you can take the course again the next semester.There is no reason to delay registering and get behind. The Connect system offers theability to use the eBook portion as well as the homework program.Syllabus subject to change8 16 Pages

Eagle Online WebsiteYou can reach the Eagle Online website by simply going to: https://eagleonline.hccs.edu. Besure to use the latest version of Firefox as your browser.For Eagle Online technical assistance and tutorials: http://www.hccs.edu/online/technical-support/Eagle Online ChatHCC Online Support hoursMonday through Friday8:00 A.M. 11:00 P.MSaturday 9:00 A.M. 11:00 P.MSunday 1:00 P.M. - 11:00 P.MAssignment ScheduleA copy of the general assignment schedule due dates will be posted on Eagle Online andCONNECT. Regarding the chapter homework, there are 100 points for each chapter andencompass: Learn Smart (20) Exercises/Problems (60) Quizzes (20) as listed below except forChapter One.I have provided a Detailed Assignments and Points (Includes Tool for Grade Calculation)in both Eagle (under the START HERE toggle and CONNECT (under Syllabus andAssignments.For Distance Education ClassesThe Distance Education Student Handbook contains policies and procedures unique to the DEstudent. Students should have reviewed the handbook as part of the mandatory orientation. Itis the student's responsibility to be familiar with the handbook's contents. The handbookcontains valuable information, answers, and resources, such as DE contacts, policies andprocedures (how to drop, attendance requirements, etc.), student services (ADA, financial aid,degree planning, etc.), course information, testing procedures, technical support, and academiccalendars. Refer to the DE Student Handbook by visiting this -handbook/Virtual Classroom Conduct-Applicable to In-Person, Hybrid, and Distance EducationClassesAs with on-campus classes, all students in HCC Distance Education courses are required tofollow all HCC Policies & Procedures, the Student Code of Conduct, the Student Handbook,and relevant sections of the Texas Education Code when interacting and communicating in avirtual classroom with faculty and fellow students. Students who violate these policies andguidelines will be subject to disciplinary action that could include denial of access to courserelated email, discussion groups, and chat rooms or being removed from the class.Syllabus subject to change9 16 Pages

As your instructor and as a student in this class, it is our shared responsibility to develop andmaintain a positive learning environment for everyone. Your instructor takes thisresponsibility very seriously and will inform members of the class if their behavior makes itdifficult for him/her to carry out this task. As a fellow learner, you are asked to respect thelearning needs of your classmates and assist your instructor to achieve this critical goal.Inappropriate behavior also includes emails that the language of the email is considered by theinstructor as not being conducive to a positive environment. Your instructor will advise you ifthe email is inappropriate and ask for you to refrain from future inappropriate emails. Theinstructor has the right to refer all actions deemed inappropriate to Administration for furtheractionEGLS3-Evaluation for Greater Learning, Student SystemAt Houston Community College, professors believe that thoughtful student feedback isnecessary to improve teaching and learning. The college has requested that during adesignated time, you respond to researched-based questions related to instruction.TITLE IX OF THE EDUCATION AMENDMENTS OF 1972, 20 U.S.C. A§ 1681 ET.SEQ.Title IX of the Education Amendments of 1972 requires that institutions have policies andprocedures that protect students’ rights regarding sex/gender discrimination. Informationregarding these rights are on the HCC website under Students-Anti-discrimination. Studentswho are pregnant and require accommodations should contact any of the ADA Counselors forassistance.It is important that every student understands and conforms to respectful behavior while atHCC. Sexual misconduct is not condoned and will be addressed promptly. Know your rightsand how to avoid these difficult situations.Log in to: www.edurisksolutions.org . Sign in using your HCC student e-mail account, thengo to the button at the top right that says Login and enter your student number.Syllabus subject to change10 16 Pages

NT 1303, Introduction to Accounting3rd EditionBy M. David HaddockIf you choose to order directly from the McGraw-Hill URL above, you willsee:Syllabus subject to change11 16 Pages

Syllabus subject to change12 16 Pages

Note that the McGraw-HillURL above is not thecourse URL that you willreceive June 5th at thestart of class.Syllabus subject to change13 16 Pages

Course Goal:Ability to read, critically think, and write about accounting concepts and principles, as well asability to use manual and computerized accounting in acquiring, recording, analyzing,communicating, and evaluating accounting information.Course Student Learning Outcomes (SLO):Students will:1. Perform accounting for service business2. Perform accounting for cash and payroll3. Perform accounting for merchandising businessLearning objectives:The student will be able toStudents will perform accounting for service business1. Students will record business transactions in column form2. Students will record business transactions directly in T accounts3. Students will record business transactions in two-column general journal4. Students will complete a work sheet involving adjustments5. Students will journalize & post-closing entriesStudents will perform accounting for cash and payrolls1. Students will reconcile bank statement2. Students will calculate deductions & net pay, from gross pay3. Students will calculate & journalize payroll tax expenseStudents will perform accounting for merchandising business1. Students will prepare schedule of accounts receivable2. Students will journalize & post special journals3. Students will record adjustments in work sheet4. Students will prepare classified income statement.Program/Discipline Requirements, if applicable:1. EXCEL-Students will work in EXCEL following textbook example formats, labels, andformulas2. Internet-Students will use HCC webmail, learning web, blackboard, lock-down browser,and HCC LibLine (24/7 Library)3. Ethics-Students will develop personal values for ethical behaviorOur Entire Academic Discipline/CTE Program Learning Outcomes1. Students will be able to read, listen, speak, and write proficiently in preparation forpresentations with clients, accounting firms and compliance work.2. Students will demonstrate complete understanding of the complete accounting cycle.3. Students will be able to prepare financial statements and tax returns, utilizing computerizedsoftware packages such as Turbo Tax, Peachtree, and/or QuickBooks.4. Students will be able to reconcile and verify account balances, audit for internal control,and prepare financial statements.5. Students will be able to help managers make financial and nonfinancial decisions usinginternal and external information.Syllabus subject to change14 16 Pages

SCANS-Secretary’s Commission for Achieving Necessary SkillsSCANS workplace competencies and foundations skills have been integrated into Principles ofAccounting.Background- What skills will prepare our youth to participate in the modern workplace? What skilllevels do entry-level jobs require? In 1990, Elizabeth Dole, then Secretary of the Department ofLabor, established the Secretary's Commission on Achieving Necessary Skills (SCANS) to answerthese questions.Specifically, the Commission was directed to advise the Secretary on the level of skills required toenter employment. In carrying out this charge, the Commission was asked to do the following: Define the skills needed for employmentPropose acceptable levels of proficiencySuggest effective ways to assess proficiency, andDevelop a dissemination strategy for the nation’s schools, businesses, and homesSCANS research verifies what we call workplace know-how that defines effective job performancetoday. This know-how has two elements: competencies and a foundation. This report identifies fivecompetencies and a three-part foundation of skills and personal qualities that lie at the heart of jobperformance. These eight requirements are essential preparation for all students, whether they godirectly to work or plan further education. Thus, the competencies and the foundation should betaught and understood in an integrated fashion that reflects the workplace contexts in which they areapplied.The five SCANS workplace competencies identified by the Commission are the following:1. Resources-An ability to identify, organize, and allocate time, money, materials, space, andpeople. Much of what you do in the classroom can help students develop competency withresources. Emphasize planning skills in relation to preparing, working, and completingassignments.2. Interpersonal-Skills to participate as a member of a team, teach others, serve customers,exercise leadership, negotiate, and work with others possessing diverse backgrounds.Cooperative/collaborative learning activities are an effective way to teach interpersonallessons and challenges of the activities.3. Information-An ability to acquire, organize, evaluate, interpret, and communicateinformation along with using computers to process information. Competency withinformation is basic to any classroom. Emphasize those efforts to master information skillsprepare students for future employment.4. Systems-An understanding of social, organizational, and technological systems; ability tomonitor and correct performance; a competence in the design and improvement of systems.Look for opportunities for students to use critical thinking skills to identify and analyzesystems in their school, community, nation, and world.5. Technology-The knowledge and skill to select equipment and tools, apply technology tospecific tasks, and maintain and troubleshoot software and hardware. Although there aremany forms of technology that can be used in your class, computers create real interest andopportunities for your students. Encourage your students to make computers an importantpart of their education, whether the computers are used in self-paced learning or in-groupprojects.Syllabus subject to change15 16 Pages

Conclusion-The three SCANS foundation skills identified by the Commission are the following:1. Basic Skills-Reading, writing, mathematics, listening, and speaking. Classroom activities candevelop and reinforce all these basis skills. Teaching these skills in the classroom canprovide cross-curricular opportunities.2. Thinking Skills-Creative thinking, decision making, problem solving, seeing things in themind’s eye, knowing how to learn, and reasoning. During their careers, students will needthis foundation to adapt to a rapidly changing society. Helping students to think criticallybecomes very important so that they may adjust to change. Seek opportunities for students tostretch their minds, find new answers, ask hard questions, and lay foundations for lifelonglearning.3. Personal Qualities-Responsibility, self-esteem sociability, self-management, and integrity.Throughout their lives, your students will need to get along with others, e.g. classmates,friends and family, customers, and co-workers. Look for changes to reinforce good personalqualities and remember the power of teaching by example.Syllabus subject to change16 16 Pages

Accounting for Purchases, Accounts Payable, Cash Pmts 9 10 Cash Payroll Computations, Records, and Payment 11 12 Payroll Taxes, Deposits and Reports Accruals, Deferrals, and the Worksheet 13 Financial Statements and Closing Procedures I cannot deny that accounting requires careful reading and involvement. Do not wait until the