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:

Explain, identify and record, increases and decreases in General Ledger accounts.
Accurately prepare documents in the “Accounting Cycle”.
Accurately process source documents.
Prepare and record information.
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.

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.
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.

Description / Points / % of Grade / Comments
Weekly Chapter Assignments @ Cengage Now / 530 / 20 / Completed weekly
Weekly Chapter Tests @ Cengage Now / 150 / 30 / Completed weekly
Lab #1 / 10 / 10 / Open Feb 6 Must be completed by Feb 26
Lab # 2 / 10 / 10 / Open April 10 Must be completed by May 7
Final Exam / 100 / 25 / Completed by May 12
Discussion posts / 150 / 5 / Completed weekly
Total / 950 / 100

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:

You can contact me in a variety of ways including the Telephone and your College Email Account. I have many, many students so please make sure that you include your name, the name of the courseand theCRN when you contact me. Please use only your College Email account when contacting me via email.
If you send me an email , you should expect to receive a response within 24 hours. If you have not received a response within that timeframe, please do nothesitate to resend it as something probably happened to it. Please make sure that you check your College Email account first.
This course uses the Canvas course management system classroom for all links to all course
material including graded discussions, assignments, quizzes, and exams. You can expect
your Assignments, Quizzes and Exams to be grades within 7 days. Students are required to
login into the class site on a regular basis to complete the weekly course requirements.
Ideally you should login each of the 7 days of the week -- I do. But, you may be able to get
by logging in 4-5 times a week. You are not required to login at any particular times during
the week but course tasks will have specific due dates and times.I will not accept any
late assignments.
Late Work:
Late work will not be accepted. Each Cengage Now assignment must be completed by the
due date specified in Canvas. Weekly Assignments are due by Sunday. Please carefully
read the instructions in Canvas
Accommodation
The college will make reasonable accommodations and/or academic adjustments to ensure
that students with disabilities have an equal opportunity to participate in the college’s
courses. Students with disabilities, who are requesting academic accommodations,
auxiliary aides or services, contact Special Services at 760-384-6250.
Academic Integrity
As per the Kern Community College District Board Policy Manual, cheating is
defined asfollows:
Definition of Cheating--Cheating is defined as the act of obtaining, or attempting
to obtain, oraiding another to obtain academic credit for work by the use of any
dishonest, deceptive, orfraudulent means.
Examples of cheating during an exam include, but are not limited to, the
following:
copying, either in part or in whole, from another's exam; discussion of answers or
ideas relating to the answers on an exam unless such discussion is specifically
authorized by theinstructor; giving or receiving copies of an exam without the
permission of the instructor; usingor displaying notes, "cheat sheets," or other
information or devices inappropriate to theprescribed exam conditions, as when a
test of competence includes a test of unassisted recall ofinformation, skill, or
procedure; allowing someone other than the officially enrolled student torepresent
the same.
Also included is plagiarism as defined and altering or interfering with thegrading
procedures. It is often appropriate for students to study together or to work in
teamsonprojects. However, such students should be careful to avoid the use of
unauthorized assistance,and to avoid any implication of cheating, by such means as
sitting apart from one another inexaminations, presenting the work in a manner
which clearly indicates the effort of eachindividual, or such other method as is
appropriate to the particular course.
If it is discovered that a student is cheating on the exams, homework assignments,
ortutorials,then action will be taken against that student, as outlined in the Kern
Community CollegeDistrict Board Policy Manual
Changes to this Syllabus
The instructor holds the right to change the syllabus when necessary and
appropriate,and, if there is a revision it will be clearly communicated to the
students in writing.
Weekly Assignments
All weekly assignments are detailed in Canvas. You are expected to complete each
assignment by the due dates. You will not be allowed to submit your assignments
after the due date. Failure to obtain the course material (Books, Cengage Now
access key,etc.) is no excuse.
Disability Accommodations Statement
The college will make reasonable accommodations and/or academic adjustments to
ensure that students with disabilities have an equal opportunity to participate in the
college's courses. Students with disabilities, who are requesting academic
accommodations, auxiliary aides or services, should contact Access Services at
760-384-6250 or go to the following web site for further information and forms:

Communication Guidelines
An expected outcome of your college education is that you know how to
communicate effectively. Among other things, this pertains to communication with
your instructor and fellow students electronically. As such, please refer to the
following for all forms of academic electronic communications (such as, discussion
posts, emails, and instant messaging):

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

In addition to the above, email communication should:

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.

Assignment Description / #
Chapter 1 1/20/17 to 1/27/17
Series A & B Exercises
Purpose of Accounting / E 1-1A
Accounting Process / E 1-2A
E 1-2B
Chapter 2 1/28/17 to 2/4/17
Series A Problems
The Accounting Equation / P 2-8A
Effect of Transactions on Accounting Equation / P 2-9A
Income Statement / P 2-10A
Chapter 3 2/5/17 to 2/12/17
Series A Problems
T Accounts and Trial Balance / P 3-13A
Net Income and Change in Owners' Equity / P 3-14A
Financial Statements / P 3-15A
Chapter 4 2/11/17 to 2/18/17
Series A Problems
Journalizing and Posting Transactions / P 4-9A
Journalizing and Posting Transactions / P 4-10A
Correcting Errors / P 4-11 A
Chapter 5 2/19/17 to 2/26/17
Series A Problems
Adjustments and Work sheet showing Net Income / P 5-14A
Journalizing and Post Adjusting Entries from the Work Sheet / P 5-16A
Correcting Work Sheet with Errors / P 5-17A
Chapter 6 2/27/17 to 3/6/17
Series A Problems
Financial Statements / P 6-7A
Closing Entries and Post-Closing Trial Balance / P 6-8A
Statement of Owners' Equity / P 6-9A
LAB 1 Comp Prob. Parts 1 & 2 page 223-225
dueby 3/6/17
Chapter 7 3/7/17 to 3/14/17
Series A Problems
Bank Reconciliation and Related Journal Entries / P 7-8A
Bank Reconciliation and Related Journal Entries / P 7-9A
Petty Cash Record and Journal Entries / P 7-10A
Cash Short and Over Entries / P 7-11A
Chapter 8 3/15/17 to 3/22/17
Series A Problems
Gross Pay, Deductions, and Net Pay / P 8-8A
Payroll Register and Payroll journal Entries / P 8-9A
Employee earnings records / P 8-10A
Chapter 9 3/23/17 to 3/30/17
Series A Problems
Calculating Payroll taxes / P 9-7A
Journalizing and posting Payroll entries / P 9-8A
Worker Compensation Insurance / P 9-9A
Chapter 10 3/31/17 to 4/7/17
Series A Problems
Sales Transactions / P 10-9A
Cash Receipts Transactions / P 10-10A
Sales and Cash Receipts Transactions / P 10-11A
Schedule of Accounts Receivable / P 10-12A
Chapter 11 4/18/17 to 4/25/17
Series A Problems
Purchases Transactions / P 11-9A
Cash Payment Transactions / P 11-10A
Purchases and Cash Payment Transactions / P 11-11A
Schedule of Accounts Payable / P 11-12A
Chapter 12 4/26/17 to 5/3/17
Series A Problems
Sales Journal / P 12-6A
Cash Receipts journal / P 12-7A
Sales Journal, Cash Receipts Journal and General Journal / P 12-8A
Purchases Journal / P 12-9A
Purchases Journal General Ledger, and Accounts Payable Ledger / P 12-10A
Cash Payments Journal / P 12-11A
Purchases Journal, Cash Payments Journal and General Journal / P 12-12A
Chapter 13 5/4/17 to 5/11//17
Series A Problems
Specific Identification, FIFO, LIFO and Weighted Average / P 13-6A
Cost Allocation and lower-of-Cost-or-Market / P 13-7A
Gross Profit Method / P 13-8A
Retail Inventory Method / P 13-9A
Chapter 14 5/12/17 to 5/18/17
Series A Problems
Completion of a Work Sheet Showing a Net Income / P 14-9A
Completion of a Work Sheet Showing a Net Loss / P 14-10A
Working Backwards from Adjusted Trial Balance / P 14-11A
Chapter 15 5/19/17 to 5/26/17
Series A Problems
Income Statement, Statement of Owners Equity / P 15-8A
Financial Ratios / P 15-9A
Work Sheet, Adjusting, Closing and Reversing Entries. / P 15-10A

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

Final Exam must be completed by 6/2/17