Cerro Coso Community College

Cerro Coso Community College

BSAD C072 Introduction to Accounting

CRN: 32516

Dates: January 16, 2017 – June8, 2017

Spring 2017 Course Syllabus

(NOTE: This syllabus is TENTATIVE and subject to change)

Instructor:Chris Hood

E-Mail:

Office:Room 1113

Office Hours:7:30 to 2:30 Monday thru Friday

Phone:(661-822-2130x1113)

Course Description:

This course covers basic accounting concepts and procedures required to complete an accounting cycle. Account types, (assets, liabilities, equity, revenue, expenses) as well as procedures for bank reconciliation, petty cash, and payroll are introduced. Learners complete business transactions from day-to-day recordkeeping to closing entries and preparation of year end documents balance sheet, income statement, and statement of owner’s equity for a sample merchandising business. Advisory: BSAD C070, Reading Level 1, Writing Level 2.

STUDENT LEARNING OUTCOMES:

Upon successful completion of the course, the student will be able to:

1. Explain, identify and record, increases and decreases in General Ledger accounts.
   
2. Accurately prepare documents in the “Accounting Cycle”.
   
3. Accurately process source documents.
   
4. Prepare and record information.
   
5. Analyze and accurately record closing transactions.
   

Prerequisite: None

Required Materials:

Heintz & Parry, College Accounting 22th Edition Cengage SouthWestern Chapters 1-15 You also need the Cengage Now course code for text. This may be purchased as a bundle from our Cerro Coso Book Store or from separately. You can purchase the textbook and the Access code or you can purchase just the Access code which comes with an e-book
The Cengage course key is: E-

The Cengage link is:

The Cengage phone number is 800-354-9706

You must login to the Canvas website for this course by Tuesday at 8 pm on the first day this course.

It is recommended that you use a direct internet connection when completing the assignments and tests. WiFi is not as reliable and you may lose your connection and not be able to complete your assignment or test.

Specific college policies regarding enrollment and drop requirements:

Regular active participation is expected of all students enrolled in the college. Students not actively participating may be dropped from the course. A student shall be dropped by the instructor for lack of active participation prior to the census (20%) date and any time up to the 60% date. A student also shall be dropped by the instructor anytime up to the 60% date when he or she has been absent from or not actively participating in class for a total of two consecutive weeks, or the equivalent amount of time for a short-term class. Students MAY be dropped when non-consecutive absences number the equivalent of two weeks of the course, or the equivalent amount of time for a short term class. While it is the responsibility of instructors to communicate attendance and participation practices and to apply them to all students, it is the responsibility of the student to be aware of his or her current attendance/participation status. Students who have been absent or not actively participating in a course should notify the instructor of the reason. Students are responsible for officially withdrawing from any course or courses in which they no longer wish to be enrolled.

1. It is the student’s responsibility to withdraw from courses prior to the 10% date (January 27, 2017) of their enrolled classes to qualify for a refund. It is further their responsibility to apply to receive their refund, otherwise the credit will stay on their account.
2. It is the student’s responsibility to withdraw from courses prior to the 20% date (January 29, 2017) of the enrolled course in order to not have a ‘W’ on their permanent record.

3. It is the student’s responsibility to withdraw from courses prior to the 60% date (March24, 2017) to receive a ‘W’ and not receive a substandard grade on their permanent record.

While it is the final responsibility of the student to drop a class that she/he is no longer

attending, instructors may, at their discretion, drop students without consultation with the studentwhen unexcused absences number the equivalent of two weeks or exceed 10% of the total hoursof class sessions, up to the 10th week of the semester or the 60% date of the enrolled course. Nostudent may be dropped from any class after the 10th week. Students will be assigned theappropriate letter grade.

Grading Policy: Semester grades will be based on the following assignments. Percentage values are listed below. All elements must be completed to obtain a passing grade. You cannot choose to leave out portions of the course. If all course elements are not completed, the highest grade you can earn is a C.

Grading Scale

90% and upA
80% and upB
70% and upC
60% and upD
0 – 60%F

Anticipated Workload

This class is a four-unit class meaning it has 90 hours of in-class time and, per administrative guidelines, can require in excess of 17+ hours per week of homework. Success in BSAD 072, Introduction to Accounting, is heavily dependent on time spent studying the material and completing all assignments completely and accurately.

Contacting Me:

• Use complete sentences
• Use sentence case structure and proper punctuation
• Use fonts and formatting that are appropriate and legible
• Use appropriate and professional tone
• Proofread and use spell check
• Do not use texting language
• Avoid the use of acronyms

• Include a proper salutation/greeting
• Include a clear, informative subject
• Include your name
• Include your course name and CRN
• Be sent via your college email account

Cengage Now Assignments and Quizzes Youwill complete the assignments and timed tests for each chapter. I strongly encourage you to complete the Study Tools for each chapter. They will help you in completing the weekly assignments and scoring well on the weekly timed tests.

Final Exam: This is a timed true /false and multiple choice exam covering the entire textbook.

Course Website: The primary course website is the Moodle course at MyCourses tab in InsideCC. Although much of your work is done at the Cengage Now site, you should never consider that the CengageNow site reflects your final grade in any way. Cengage Now is a tool we are using. Extensions to complete the class, or "I" grades will not be assigned.

Please be sure to read all the notes and resources that I have created in Canvas week to week. Although many future weeks may be visible, I reserve the right to change the future week's assignments as needed. Therefore, you should always have a fresh look at each week when the time for that week has arrived.

All students not meeting the first week participation requirements for any reason will be dropped before census. Students are expected to have the correct materials at the time the course begins and to start working on assignments right away. This is a proven recipe for success.

All Cerro Coso Courses above the 100 level are generally university transfer courses. As such, level one reading and writing standards are expected in email and any other communication. This means, text spelling is not acceptable. Capitalize the first word of sentences and put an appropriate punctuation at the end. Do not type in all caps. Use spell check.

Below are the assignments for the course that reside on Cengage. Go to Cengage and complete each assignment by the due date.

LAB 2 Comp Prob. Parts 1 & 2 Page 661 to 619 due 5/31/17

Final Exam must be completed by 6/2/17