Immediate Accounting Syllabus

Accounting 135, Spring 2014 Page | 1

BOOKKEEPING I CARSON CAMPUS ACCOUNTING 135 Cedar Building Room 325 Tues & Thurs 5:30PM. – 6:45 PM SPRING 2014 SYLLABUS (Tentative- Subject To Change)

Instructor: Sharon R. Morgan, MBA Email: [email protected] Cell: 250-4916 call or text Mailing Address: Western Nevada College 2201 West College Parkway Carson City, Nevada 89703

Office Hours: By Appointment Only

Prerequisite: None

Transfer Status: Non-transferred

Required Materials: 1. Hardbound textbook, authors Heintz & Parry, College Accounting, edition 21, and CengageNOW access in order to do the homework assignments and exams. 2. My WNC Online NSHE login ID & Password (Required for all students) 3. CengageNow Login ID website: http://login.cengagebrain.com (Required by all students). Open “My Home” page, click “Open” button for CengageNOW, and enter the Course key E-HY7W3BET3N68Z on “Courses” tab. 4. Internet access or lab card for Internet access.

Course Description: Introduction of basic principles of bookkeeping, and applied accounting for a business enterprise with special emphasis on accounting for sole proprietorships, service and merchandising companies. Includes debits and credits, the accounting cycle, journals, ledgers, bank reconciliations, payroll, and the preparation of simple financial statements.

Purpose1. of theTo Cours introducee: the basic principles of double entry accounting, including journalizing, posting, preparation of a work sheet, and preparation of basic financial statements. 2. To introduce banking and payroll activities. 3. To prepare students for further course work in accounting 4. This is a web-enhanced class that delivers homework and exams online.

Carson Spring 2014 ACC 135 5/11/2018 Accounting 135, Spring 2014 Page | 2

Late Registration The last day to add a full-term fall class through myWNC is Monday, January 27, after this date, a Late Registration Enrollment Request form must be submitted to Admissions and Records, last day to drop full-term classes for a 100% refund. In addition, an instructor signature/approval during the second week of classes must be obtained. Even exchange of credits begins on Tuesday, January 28 with submission of Even Exchange Request form to Admissions and Records, and will end on Monday, February 3. Students must pay for a class in full by 5 p.m. Friday, January 31, for all classes, unless payment plan arrangements have previously been made and paid, unpaid students may be removed from class roster. The last day to pay for and submit a request to add a full-term class is Monday, February 3, a Late Registration Tequest form must be submitted to admissions and Records, $25 late payment fee applies.

Adds, Drops & Withdrawals Adds/drops may be completed at my.wnc.edu. The last day to add full term classes through myWNC is Friday, January 31. Dropping a full-term class must be done through myWNC by Friday, March 28, with a "W." It is the student’s responsibility to officially withdraw from a class; an “F” will be assigned to students who do not withdraw.

FGourradin exagm: inations (100 points each) 400 points Class Participation 100 points Homework 100 points Total 600 points Letter Grade scale: A = 558 to 600 points (93% to 100%) A- = 540 to 557 points (90% to 92.9%) B+ = 522 to 539 points (87% to 89.9%) B = 498 to 521 points (83% to 86.9% B- = 480 to 497 points (80% to 82.9%) C+ = 462 to 479 points (77% to 79.9%) C = 438 to 461 points (73% to 76.9%) C- = 420 to 437 points (70% to 72.9%) D+ = 402 to 419 points (67% to 69.9%) D = 378 to 401 points (63% to 66.9%) D- = 360 to 377 points (60% to 62.9%) F = 0 to 359 points ( 0% to 59.9%) The instructor reserves the right to lower the above scale, but not to increase the above scale. As a student you are responsible for the grade that you receive, if you attend class, do the homework, and exams you should receive an acceptable grade, IT UP TO YOU.

Examinations: Four (4) examinations will be given during the semester worth 100 points each. They will consist of true false, multiple choice questions and problems. The exams may cover all material assigned, whether or not explicitly covered in class. All exams and homework are administered online on the CengageNOW website. There are no makeup exams. If you miss an exam without notifying the instructor you will get and “F”. You must pass all four (4) exams to pass the class.

The exams are administered online and automatically graded, and the student can review the results.

Class Cancellation: In the case of a class cancellation, all students will be notified through MyWNC, so please check your messages.

Disability Services: A student with a disability that needs accommodation should contact the Disability Support Services Office (Bristlecone 103) to arrange for appropriate accommodations.

Academic Integrity and Student Conduct: Student conduct shall conform to the standards of conduct as set forth in the Western Nevada College Catalog. Plagiarism or Cheating in any form or manner shall result in an automatic grade of “F” for the semester.

Written Assignments (Homework): Homework will be assigned a total of twenty (20) times during the semester including the assignments done in class. Each day's assignment will be allocated a score of between 0 and 5 points, HW points will be assigned based on effort. Although the maximum points assigned are 100, getting a 100% on all homework will not by itself allow you to pass the class 100/600 points.

The appropriate text chapters should be read carefully and in full before attempting the assignments. Students are expected to work through all of the assigned problems prior to the class period for which they are assigned. Please note that the textbook offers more exercises and problems at the end of each chapter than will be assigned. The assigned problems are the minimum, which should be completed to ensure an understanding of the material. If a student is not fully comfortable with the material after doing the assigned problems, working additional exercises or problems is recommended. There are additional student practice questions, study tools, and other resources on the student CengageNOW website. Working homework problems with other students is encouraged; simply copying solutions is not acceptable. History has shown that individuals who copy homework generally fail the course. Late homework will not be accepted unless prior arrangements are made with the instructor. If you cannot be in class the day the homework is due, please complete the assignment online. Homework, which arrives after the due date will only be accepted if prior arrangements were made with the instructor. Early homework or homework turned in timely will always be accepted. See the accompanying assignment schedule for homework assigned. Tutoring: The Academic Skills Center (ASC), located in the Bristlecone Building Room 330 on the Carson Campus, will have free tutoring available to accountings students, Call 445-4260 or visit the ASC. Additional reference materials are also available in the WNC Library.

Attendance, Class Participation, and Cell Phone Policy:

Attendaannccee will: be taken each class. Students can adequately learn the course content only if attending class on a regular basis. The instructor will present material in addition to that found in the textbook. Excessive absences will be unacceptable. No distinction is made between an excused absence and an unexcused absence except on examination days. Attendance will be reflected in the class participation component of the grade, which will include a maximum of 100 points toward the final grade.

SClasstudents Pa rticipare enactourion:aged to ask questions and participate in class discussion and may be called upon to answer questions in class. Class participation will count a maximum of 100 points toward the final grade, and will include attendance. An appropriate quotation might be "The only dumb question is the one that is not asked”. Cell Phones and Other Electronic Devices: Cell phones and other electronic devices should be turned off, when in class. Any use of cell phones or other electronic devices in class may negatively affect the class participation and component of the grade.

BOOKKEEPING I ACCOUNTING 135 CARSON CAMPUS Tues & Thurs 5:30 PM – 6:45 PM SPRING 2014 SYLLABUS ASSIGNMENT SCHEDULE (TENTATIVE - SUBJECT TO CHANGE)

Chapter

Topics

Assignments

Jan 21

Introduction to Syllabus

Introduction to Accounting

Analyzing Transaction: The Accounting Equation

E2-1A thru 7A

Due 2/9

Analyzing Transaction: The Accounting Equation

P2-8A thru 12A

Due 2/9

In Class Problem

(Chapter 2 Mastery Problem to be viewed on computer in class) Due 2/11

Double-Entry Framework

E3-1A thru 5A

Due 2/16

Double-Entry Framework E3-9A thru 12A

P3-13A & 14A

Due 2/16

Journalizing and Posting Transactions

P4-10A & 11A

Due 2/20

Review Chapters 1-4 Review & Online Exam I – Chapters 1-4

Online Exam I – Chapters 1-4 Due 2/20 Adjusting Entries and the Work Sheet

E5-1A thru 7A

Due 2/27

Adjusting Entries and the Work Sheet Skip Appendix

E5-13A, 14A & 16A

Due 2/27

Financial Statements and the Closing Process Skip Appendix

E6-1A thru 4A

Due 3/11

Financial Statements and the Closing Process Due 3/11

Comprehensive Problem 1 The Accounting Cycle P6-7A, 8A

Due 3/11

Comprehensive Problem 1

The Accounting Cycle

E7-1A thru 6A

Due 3/11

Accounting for Cash

P7-8A, 11A & 8B

Due 3/25

Spring Break – No classes

Accounting for Cash Review & Online Exam II – Chapters 5-7

Online Exam II – Chapters 5-7 Due 3/27 Payroll Accounting - Employees E8-1A, 2A, 4A

Due 4/8

Payroll Accounting - Employees E8-5A, 7A, 8A, 9A & P8-9B

Due 4/8

Comprehensive Problem

Comprehensive Chapter 8 Mastery Problem (page 311)

Due 4/8

Payroll Accounting – Employers

E9-1A thru 5A

P9-7A & P9-8B

Due 4/15

Payroll Accounting - Employers

Online Exam III – Chapters 8-9 Due 4/17 8-9

Review & Online Exam III – Chapters 8-9

10 & 11

Accounting for Sales and Cash Receipts

Chapter 10 Mastery Problem (p. 302)

P10-10B

Due 4/22

Purchases and Cash Payments E11-2A, P11-11B Chap 11 Mastery Prob (p. 432)

Due 4/22

12 & 13

Special Journal Read 12 & 13 Due 4/28

Adjustments and the Work Sheet

E14-1A thru 3A, 5A

P14-9B

Due 5/1

Financial Statement and Year-End

E15-3A & 7A

Due 5/8

Financial Statement and Year-End Comprehensive Problem 2 (Page 614) Due 5/8

Review Chapters 10-13

Review Chapters 14 -15 Review & Online Exam IV – Chapters 10-11; 14 -15

10-11 & 14-15

Overview of accounting systems Exam IV – Chapters 10-11 & 14-15 Due 5/17 Final Exam Due 05/17

Carson Spring 2014 ACC 135 5/11/2018