Student Syllabus Cover Sheet

Semester and Year – Fall Semester ‘2010

CRN (Course Reference Number), Course Prefix, Number and Title –

11842 ACNT 1303-401 Introduction to Accounting I

Course Meeting Days, Times and Location (Campus, Building, and Room number) –

MW, 12N – 1:50 p.m., FBTC, Rm. 205

Instructor’ Name – Mary L. McClelland

Instructor’s Telephone number(s) – (979) 532-6415 or (281) 239-11642

Instructor’s email address – marymc@wcjc.edu

Instructor’s webpage – http.//facultyweb.wcjc.edu/mmcclelland

Instructor’s Office Hours and Office Location–

MW 2 p.m. – 4 p.m., FBTC, Rm. 240

TR 2 p.m. – 4 p.m., Peace Bldg., Rm. 106B

F 12N – 2 p.m., FBTC, Rm. 240

Course Catalog 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.

Prerequisite: None

Instructor’s Grading System –

Homework 30%

Exams 40%

Final Exam 30%

Instructor’s Attendance Policy – Attendance is necessary for a student to achieve the objectives in this class; therefore, students are expected to attend classes on a regular basis and are expected to be punctual. Attending class does not guarantee that the student will pass the course.

Last day to “Drop” course with grade of “W” – November 19, 2010

* Any student with a disability or other special circumstance requiring academic accommodations or other consideration in order to successfully complete the requirements of this course should identify himself or herself individually to the instructor to discuss the matter in a private and confidential manner.

** Misconduct for which discipline may be administered at WCJC includes, but is not limited to, cheating, plagiarism, or knowingly furnishing false information to the college (plagiarism and cheating refer to the use of unauthorized books, notes, or otherwise securing help in a test, copying tests, assignments, reports, or term papers).

Student Syllabus

Introduction to Accounting I: ACNT 1303

Fall 2010

Course

Credit Students who successfully complete this course will receive three

hours of college credit.

Prerequisites None

Course Goals: This course is designed to give the clerical, bookkeeping, and

secretarial student knowledge of bookkeeping procedures that they

may encounter in the business world. This includes the complete

accounting cycle, preparing financial statements, bank

reconciliation, and payroll.

Educational Materials

Text College Accounting, McQuaig, Bille, Nobles

10^th Edition, Text + Cengage Now 1-12,

ISBN #1-111-12390-X

Class

Attendance: Attendance is necessary for a student to achieve the objectives of

this class; therefore, students are expected to attend classes on a

regular basis and are expected to be punctual.

Students are responsible for all work, assignments, and material

discussed in class, whether the student is present or absent.

Attending class does not guarantee that the student will pass the

course. If the overall grade average is below 60, then the student

will receive an “F” even if the student did not miss any classes.

Pertinent College Withdrawal

Policies The last day to withdraw (W-Day) from a course is November 19.

It is your responsibility to drop or withdraw from a course if

you feel you cannot pass the course or do the assignments. You must

complete the forms in the Registrar’s Office.

Children on Campus

The student handbook states: “Children will not be allowed on campus

while parents are attending classes or visiting without permission from

the Dean of Student Development”.

Academic Dishonesty

The WCJC catalog states: “Plagiarism and cheating refer to the use of

unauthorized books, notes, or otherwise securing help in a test; copying tests,

assignments, reports, or term papers—Misconduct may result in the student

being placed on disciplinary probation or suspension (dismissal).”

Evaluation

Exams There will be about three tests worth 40% of your final grade, and a comprehensive

final exam worth 30% of your final grade. There will be no make-up exams.

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.

Homework All homework will be done online using Cengage Now. It must be submitted by the

due date (no exceptions). Cengage Now Section Key E-3AYSBTN3Q45SM.

Extra Credit No extra credit is available to improve your grade.

Final Grade The final course grade will be based on scores from about two exams,

homework, and a comprehensive final.

Weighted Criteria:

30% Homework

40% Exams

30% Final Exam

Grading System:

This system will be used to determine grades on all tests.

90 – 100 = A 60 – 69 = D

80 – 89 = B 0 – 59 = F

70 – 79 = C

Communication

Fax (281) 239-1604

Telephone (979) 532-6415 or (281) 239-1642

E-mail marymc@wcjc.edu

Address Ms. Mary L. McClelland

Division of Technology & Business

Wharton County Junior College

5333 FM 1640

Richmond, Texas 77469

ASSIGNMENT SCHEDULE

ACNT 1303 - Introduction to Accounting I

MWF Fort Bend Technical Center

Week

Date

Chapter

Topic

Homework Assignment

August 30

September 1

September 8

September 13

September 15

September 20

September 22

September 27

September 29

October 4

October 6

October 11

October 13

October 18

October 20

October 25

October 27

November 1

Date

November 3

November 8

November 10

November 15

November 17

November 22

November 24

November 29

December 1

December 6

December 8

December 13

Chapter

Overview of Course

Introduction to Accounting

Asset, Liability, Owner’s Equity,

Revenue and Expense Accounts

Asset, Liability, Owner’s Equity,

Revenue and Expense Accounts

T-Accounts, Debits and Credits,

Trial Balance & Financial Statements

The General Journal and The General

Ledger

Adjusting Entries and The Worksheet

Closing Entries and The Post Closing

Trial Balance

Closing Entries and The Post Closing

Trial Balance

Review Chapters 1-5

Test Chapters 1-5

Bank Accounts and Cash Funds

Employee Earnings and Deductions

Employee Taxes, Payments & Reports

Review Chapters 6-8

Topic

Test Chapters 6-8

Sales and Purchases

Cash Receipts and Cash Payments

Worksheet and Adjusting Entries

Financial Statements, Closing Entries,

and Reversing Entries

Review Chapters 11-12

Test Chapters 11-12

Review for Final Exam

Final Exam

Problem 1-2A

Problem 2-2A

Problem 3-4A

Problem 4-4A

Problem 5-4A

Problem 6-1A

Problem 6-2A

Problem 7-3A

Problem 8-2A

Homework Assignment

Problem 9-6A

Problem 10-4A

Problem 11-2A

Problem 12-4A