Clarendon College-Pampa Center
Campus
Division of Business and
Technology-Office Technology Certificate Program
INTRODUCTION TO ACCOUNTING I
ACNT 1403
Fall semester 2007
Classroom Location: Room 105
Credit Hours: 4
Office
Location: Room 105
Phone: 806-665-8801-Ex 2012
Email: Jan.Haynes@clarendoncollege.edu
Office Hours: Mon-Thurs.
9:00am-12 noon or 1-4:00pm; other times
by appointment.
Course Description: Instruction
and practice in bookkeeping in its’ simplest form is presented, emphasizing
form procedures. Areas covered include journalizing and posting, special
journals, and financial statements, and completing the bookkeeping cycle.
Statement of
Purpose: To partially satisfy the
requirements for the Office Technology certificate.
Textbook: Ross,
Gilbertson, Lehman and Hanson, Fundamentals of Accounting, 7th Edition,
Southwestern Publishing Co.
ISBN:
0-538-72731-4.
Practice Set: Fitness Junction, Manual
Simulation. ISBN: 0-538-67709-0.
Automated
accounting will also be presented with one interface diskette required (it will
be given you in class).
Student Requirements: Students are responsible
for completing any assigned reading or activities/homework by the due date
given.
Students
should be in class and ready to begin on time with materials required for that
class.
Students
should not have more than four (4) absences in an 8 week period. Four tardies count as one (1) absence.
Methods of
Instruction: A combination
of lectures, group work, PowerPoint presentations, demonstrations, and
examples.
Course
Objectives: The
student will be able to:
1. Journalize transactions in a
combination
journal for a merchandising business.
2. Post to general and subsidiary ledgers.
3. Prepare worksheets with adjustments
4. Prepare financial statements.
5. Journalize and post adjusting, closing
and reversing entries.
6. Complete the accounting cycle in its
simplest form.
7. Complete simulation practice set
meeting instructional standards.
Grading
Policies:
1. Homework, daily test, and pop test 1/3
2. Job simulations 1/3
3. Major examinations 1/3
The final semester grades will
be figured as set in the current catalog:
90-100%=A 80-89%=B 70-79%=C 60-69%=D Below 59%=F
A student’s final grade will be
made available through Campus Connect at Clarendon College’s website.
(www.clarendoncollege.edu)
Classroom
Policies:
Classroom
conduct: Cell phone use:
Students are NOT to have a cell phone out during class, and it is to be
placed on vibrate or off during class.
Failure to
comply with lawful direction of a classroom instructor is a disruption for all
students enrolled in the class. Cheating
violations include, but are not limited to: (1)obtaining an examination,
classroom activity, or laboratory exercise by stealing or collusion; (2)
discovering the content of an examination, classroom activity, laboratory
exercise, or homework assignment before it is given; (3) using an unauthorized
source of information during an examination, classroom activity, laboratory
exercise, or homework assignment; (4) entering an office of building to obtain
unfair advantage; (5) taking an examination for another person; (6) completing
a classroom activity, laboratory exercise, homework assignment, or research
paper for another person; (7) altering grade records; (8) using any
unauthorized form of electronic communication device during an examination,
classroom activity, or laboratory exercise; (9) Plagiarism. Plagiarism is the using, stating, offering,
or reporting as one’s own, an idea, expression, or production of another person
without proper credit.
Disciplinary
actions for cheating in a course are at the discretion of the individual
instructor. The instructor of that
course will file a report with the Dean of Students when a student is caught
cheating in the course, whether it be a workforce or academic course. The report shall include the course,
instructor, student’s name, and the type of cheating involved. Students who are reported as cheating to the
Dean of Students more than once shall be disciplined by the Dean. The Dean will notify all involved parties
within fourteen days of any action taken.
American with
Disabilities Act Accommodations Statement:
Dropping a
Course: A student who is enrolled in a developmental course for
TSI purposes may not drop his/her only developmental course unless the student
completely withdraws from the college. A
student may drop any other course with a grade of “W: any time after the census
date for the semester and on or before the end of the 12th week of a long
semester, or on or before the lastday to drop a class of a term as designated
in the college calendar. The request for
permission to drop a course is initiated by the student by procuring a drop
form the the Office of Student Services. (Refer to other policies concerning
this issue in the current college catalog online.) (Please visit with me before
you drop the course.) If you decide you
must withdraw, a formal procedure must be followed in order for you to receive
a “W” on your transcript. The last day
to drop must be followed, which is found in college catalog. If you quit and do not formally withdraw, you
will receive a grade of “F” on your
transcript.
According to Texas state law a student
is only allowed to drop the same class twice before he/she will be charged triple
the tuition amount for taking the class a third time or more. Furthermore, beginning with the Fall 2007
semester, students in Texas may only drop a total of 6 courses throughout their
entire undergraduate career. After the 6th dropped class, he/she
will no longer be able to withdraw from any classes.
Withdrawal
from College: When a student finds it necessary to withdraw from
school before the end of the semester, he or she should obtain a withdrawal
form from the Office of Student Services.
Students may also withdraw from the college by sending a written request
for such action to the Registrar’s Office.
The request must include the student’s signature, the student’s current
address, social security number and course information details. Students who withdraw after the census date
for the semester and on or before the end of the 12th week of a long semester,
or on or before the last day to drop a class of a term as designated in the
college calendar will be assigned a grade of “W”. ”. If you do not go through
the formal withdrawal procedure, you will receive a grade of "F"
on your transcript.
Tentative
Course Schedule: (Begins
last eight weeks of semester.)
Week 9 of
semester: Chapters 1-4
Week l0:
Chapters 5-6
Week 11:
Chapters 7-8
Week 12: Chapters
9-10
Week 13:
Chapters ll-12
Week 14:
Chapters 13-14
Week 15:
Chapters 15-17
Week 16:
Chapters 18-20