Accounting 188 Cloud Accounting Jay Cohen. Fall 2018

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1 Accounting 188 Cloud Accounting Jay Cohen Fall 2018 Instructor: Jay Cohen, CPA, Professor and Co-Chair, Accounting Office: Room 2550 Phone: Office Hours Monday 8:30 a.m. to 1:00 p.m. Room 2550 Tuesday 9:00 a.m. to 12:00 p.m. online (some weeks on campus) Wednesday 9:00 a.m. to 12:00 p.m. online (some weeks on campus) Thursday 9:00 a.m. to 12:00 p.m. online Friday 12:30 p.m. to 1:30 p.m. Room 2550 Important: We can schedule in-person, phone, or online appointments at times other than my official office hours. I. Course Information Prefix Number Name Credit Lecture Lab ACC 188 Cloud Accounting 3 hours 3 hours 0 hours II. Recommended Prerequisite Accounting 153 Accounting III. Course Catalog Description Course uses cloud systems to perform accounting functions for service and merchandising entities. Google Sheets are used to prepare transaction analysis and financial statements. Excel 365 is used to perform the entire accounting cycle, including the statement of cash flows. QuickBooks Online is used for accounting functions related to company setup, customers, vendors, inventory tracking, sales tax, bank reconciliations, adjusting entries, and financial reporting. Other cloud accounting platforms may be introduced. Google Drive and Microsoft One Drive are used for file sharing. Prior experience with accounting software is not required. IV. Learning Objectives 1. Students will perform the following accounting functions with online spreadsheet platforms such as Google Sheets and Microsoft Excel 365: a. Develop an analysis to show the impact of transactions on financial accounts. b. Use multiple tabs to journalize and post accounting transactions. c. Complete a comprehensive project using appropriate formats and formulas to develop worksheets, adjusting entries, income statements, balance sheets and cash flow statements. Syllabus Page 1

2 2. Students will perform the following accounting functions using cloud accounting software packages such as QuickBooks Online: a. Setup new company files, create preferences, establish chart of accounts, and import activity from previous data. b. Add customers and vendors, record all sales and purchasing activity, record cash receipts and payments, create credit and debit memos, and develop invoices and statements. c. For merchandising entities, create inventory items, establish product categories, develop inventory reports, and manage sales taxes. d. For month end, create adjusting entries, perform bank reconciliations, and customize financial statements for both internal and external reporting. 3. Students will navigate file sharing storage systems such as Google Drive and Microsoft One Drive V. Academic Integrity and Student Conduct Students and employees at Oakton Community College are required to demonstrate academic integrity with Oakton s Code of Academic Conduct. This code prohibits: cheating, plagiarism (turning in work not written by you, or lacking proper citation), falsification and fabrication (lying or distorting the truth), helping others to cheat, unauthorized changes on official documents, pretending to be someone else or having someone else pretend to be you, making or accepting bribes, special favors, or threats, and any other behavior that violates academic integrity. There are serious consequences to violations of the academic integrity policy. Oakton s policies and procedures provide students a fair hearing if a complaint is made against you. If you are found to have violated the policy, the minimum penalty is failure on the assignment and, a disciplinary record will be established and kept on file in the office of the Vice President for Student Affairs for a period of 3 years. Please review the Code of Academic Conduct and the Code of Student Conduct, both located online at VI. Outline of Topics A. Statements B. Cloud Storage Platforms such as Google Drive C. Accounting Transactions and Google Sheets D. Adjusting Entries, Worksheets, and Closing Entries E. Microsoft Excel 365 and Microsoft One Drive F. Statement of Cash Flows G. Comprehensive Project using Excel 365 The following items will be performed in QuickBooks Online: H. Creating Companies and Importing Transactions I. Sales and Purchasing Activity for Service Entities J. End of Period Functions for Service Entities Syllabus Page 2

3 K. Sales and Purchasing Activity for Merchandising Entities L. End of Period Functions for Merchandising Entities VII. Methods of Instruction Video tutorials, textbook with screenshots, online practice homework, quizzes, and projects VIII. Course Practices Required: A. Practice software tutorials B. Weekly homework C. Complete projects and submit to various platforms D. Proctored exam in Testing Center Course may be taught as face-to-face, hybrid or online course. This section of the course is an online section. IX. Instructional Materials Note: Current textbook information for each course and section is available on Oakton s Schedule of Classes. 1. Required: QuickBooks Online, Gayle Williams, 2018 Edition, ISBN You can purchase the etext online for $80 at Or you can purchase the paper book at the Oakton bookstore for $103. Many students prefer the paper book as they work through all of the software tutorials, but this is up to you. Either way, it will include an access code to MyBusinessCourse which include many homework assignments as well as the author s videos. 2. Optional: Accounting etext We are doing a 4 chapter refresher of financial accounting. You can get a free trial of the first two chapters and then within MyBusinessCourse, you will have the option to purchase all 4 chapters for $15. If you have an financial accounting book previous semester or strong familiarity with basic accounting, you probably won t need this etext. The financial accounting chapters are the basis of our work on Google Sheets and Excel 365. Either way, you can get a 14-day free trial so please go the Day One - First Steps section in D2L. Step Two provides instructions for enrolling in MyBusinessCourse. The First Steps section can be found in Content in D2L. Syllabus Page 3

4 X. Methods for Evaluating Student Progress Accounting using Cloud Systems: Weekly online homework 100 Google Sheets assignments 20 Excel Online assignments 25 Comprehensive Excel 365 project 100 Total Accounting using Cloud 245 QuickBooks Online: Weekly online homework 175 Practice exam 20 Online exam 80 Total QuickBooks Online 275 Grading Scale: A: 90 and above B: C: D: F: 59 and below Miscellaneous surveys and course evaluation 30 Total Points for Course 550 Note that there might be some changes to these points as the semester continues. All assignments have deadlines and there are no late submission dates built into the course. You will have one lifeline which will allow you a one-week extension on the assignments for that week. Try not to use it unless you really need it, because you never know what might come up in your life later in the semester. Once you have used your lifeline, there will be no credit given for late assignments. In order to help you avoid this problem, the homework will open many weeks in advance. You are free to work ahead anytime you want. If you ever have a spare moment, go ahead do the work for the following two weeks. That will give you cushion for potential life issues that might arise in your busier weeks. Important Note: There are no lifelines given for the Midterm Project or the Final Exam. Those must be submitted by the due date. Syllabus Page 4

5 Description of Graded Items, all found in D2L Assignment Zero This is a chance for you to introduce yourself to me since we are not meeting face-to-face. There are instructions in D2L and you will upload a couple a paragraphs to the Dropbox within D2L. Your submission will only be seen by me. Surveys/Course Evaluation This is your opportunity to give me feedback throughout the term as well as a way for me to get to know you better. The goal is to help you succeed! Video Lectures (not graded just instructional) There are videos demonstrations for each topic throughout the course, especially the software tutorials. These are designed to simulate what you would have experienced if we were able to meet face-to-face. Some of the videos are created by the instructor and can be found in D2L. Other videos are created by the textbook authors and can be found in MyBusinessCourse. The weekly modules in D2L refer to all of these videos in the correct order. There is an explanation of how to navigate to all of these in Step Two of the First Steps section in D2L. Weekly Online Homework Accounting is only learned from practice, so there are many activities to help you learn the content of this course. Typically, there is something due every Monday night. There are some exceptions and the dates are outlined on the last two pages of this syllabus. All weekly activities are listed step-by-step in D2L. The Content section is divided into weekly modules so it is easy to follow. Some of the assignments will be done in MyBusinessCourse, the publisher platform, and some will be done in Google Sheets, Excel 365, or QuickBooks Online. Regardless of where you will do the work, the link to each assignment is found in D2L. Just follow the steps each week and you will know what to do. Here is more information about the various types of assignments: MyBusinessCourse Assignments This is the publisher platform, which will auto-grade the assignments and give you multiple attempts. The number of attempts of each assignment is indicated in the homework description, and there are some multiple-part problems for which you will have unlimited attempts. Hopefully, you will use these extra attempts to learn from mistakes and maximize your points. The correct answers to the questions will not appear until after the due date of the assignment. Google Sheets Assignment During Week 2, we will use Google Sheets, a cloud spreadsheeting program, to put together financial statements. In order to complete this assignment, you will need to create a Google account if you don t already have one. The files will be stored to and shared from your Google Drive. This is Google s free cloud drive that can be used by anyone with a Google account. There are video tutorials that demonstrate how to use Google Sheets and Google Drive. Syllabus Page 5

6 Excel 365 Assignments During Weeks 5 and 6, we will use a combination of Excel Online (cloud) and Excel 365 (installed on desktop). The Microsoft 365 in Education program gives students a FREE full version of Microsoft Office that can be installed on your own computers. This is all free! If you don t already have one, you will need to get a Microsoft Account and then install the software. This could be very helpful for all of your courses! You will then use your Microsoft One Drive (cloud drive) to store files and share them with the instructor. This whole process is demonstrated in the video tutorials that will be in each week s lesson. Accounting Cycle Comprehensive Project in Excel Rather than a midterm exam, we will have a midterm project. This is a comprehensive twoweek assignment in Excel where you will perform the entire accounting cycle. There are two goals of this project: 1) You will have a much deeper understanding of behind the scenes accounting that is usually hidden by accounting software programs such as QuickBooks 2) You will build stronger proficiency in Microsoft Excel. QuickBooks Online The second half of the semester is dedicated to learning QuickBooks Online, a cloud accounting package. There will be two parts of each chapter. The first is when you are just practicing on QuickBooks test-drive company and submitting answers to MyBusinessCourse for feedback. The second is when you are creating your own company. Intuit (developer of QuickBooks) only allows students to have one company per semester so you will need to have clean work from each chapter before you move along to subsequent chapters. Any mistakes will continue so it is best to get everything fixed before proceeding to the next chapter. There are multiple attempts for each assignment so that will allow you to get feedback as you go. Practice Exam and Exam There is only one proctored exam in this course and it will be during the last week of the term. This will be a 80 point multiple choice exam on QuickBooks. This is meant to simulate the types of questions you might see if you took the QuickBooks Online Certified User (QBCU) Exam. We are only covering the first 7 chapters of the textbook so it does not cover the full scope of the QBCU exam. It will give you an idea of what you might expect if you want to continue these chapters on your own and get certified. To prepare for the exam, you can look back at the weekly multiple choice quizzes. There is also a graded practice exam due just before the real exam to give you more preparation. The real key is to make sure you are paying attention as you do the weekly homework. The multiple choice questions are just asking about the process of using the software. The exams can be taken at one of Oakton s campuses: Des Plaines Testing Center Skokie Testing Center Room 2409 Room A Syllabus Page 6

7 Testing Center Hours: Monday - Thursday, 8 a.m. - 8 p.m. Friday, 8 a.m. - 4 p.m. Saturday, 10 a.m. - 2 p.m. Important: If you live outside of Oakton s district: If you need to arrange to take your exams at a Testing Center outside of the Oakton district, please follow the instructions outlined on this document: Outside Proctoring Procedures XI. Other Course Information: 1. Access and Disability Resource Center If you have a documented learning, psychological, or physical disability, you may be entitled to reasonable academic accommodations or services. To request accommodations or services, contact the Access and Disability Resource Center at the Des Plaines or Skokie campus. All students are expected to fulfill essential course requirements. The College will not waive any essential skill or requirement of a course or degree program. 2. Safety and Support Oakton Community College is committed to maintaining a campus environment emphasizing the dignity and worth of all members of the community, and complies with all federal and state Title IX requirements. o Resources and support can be found at related to o pregnancy-related and parenting accommodations; and o victims of sexual misconduct o Resources and support for LGBTQ+ students can be found at 3. Video and Audio Recording Electronic video and/or audio recording is not permitted during class unless the student obtains written permission from the instructor. In cases where recordings are allowed, such content is restricted to personal use only. Any distribution of such recordings is strictly prohibited. Personal use is defined as use by an individual student for the purpose of studying or completing course assignments. For students who have been approved for audio and/or video recording of lectures and other classroom activities as a reasonable accommodation by Oakton s Access Disabilities Resource Center (ADRC), applicable federal law requires instructors to permit those recordings. Such recordings are also limited to personal use. Any distribution of such recordings is strictly prohibited. Violation of this policy will result in disciplinary action through the Code of Student Conduct. Syllabus Page 7

8 4. Tutoring There are Accounting Lab hours throughout the week where accounting faculty and CPA s can help you with your homework. Feel free to just come and work at one of the computers and ask for help as needed. Here are the Fall 2018 Accounting Lab Hours. 5. Health Issues Students who have a change of health status need to contact the instructor as soon as possible so arrangements can be handled in a timely manner. Documentation will be required. 6. Religious Observances Oakton Community College recognizes the broad diversity of religious beliefs of its constituencies. Students who inform instructors in advance of an intended absence for a major religious observance will not be penalized, but it is the responsibility of students to disclose any religious observances to the instructor at the beginning of the semester so that arrangements can be made. Please look at your religious calendar right away, because last minute requests will not be considered. 7. Withdrawal Dates for Fall 2018: The last day to withdraw and receive a full refund is Mon. Aug. 27. The last day to withdraw and receive a 50% refund is Tue. Sep. 4. The last day to switch to audit status is Mon. Sep. 17 Audit students receive no credit. (This is the only one that must be done in-person at the registration window with student signature.) The last day to withdraw and have nothing appear on your transcript is Mon. Sep. 17. The last day to withdraw and have a W on your transcript is Mon. Oct. 22. After that date, you must receive a grade in the course. Syllabus Page 8

9 ACC 188 Fall Weekly Schedule and Deadlines Chap. Topic Points Where to Find Due Date 0 Assignment Zero Introduce yourself to me 10 Look in First Steps in D2L Fri. Aug. 24 Ch. 1 Statements - Online Homework 25 Week 1 in D2L. You will need to register in MyBusinessCourse Tue. Aug. 28 Ch. 1 Statements Google Sheets Assignments 20 Week 2 in D2L. You will need a Google account Tue. Sep. 4 Ch. 2 Accounting Transactions Online Homework 25 Week 3 in D2L Tue. Sep. 11 Ch. 3 Accounting Cycle Part 1 Online Homework 15 Week 4 in D2L, Part 1. You will need a Microsoft Account. Tue. Sep. 18 Ch. 3 Accounting Cycle Part 2 Online Homework 25 Week 4 in D2L, continued Fri. Sep. 21 Ch. 3 Accounting Cycle Year-End Worksheet using Microsoft Excel Online 10 Week 5 in D2L Tue. Sep. 25 Ch. 12 Statement of Cash Flows Using Excel Week 6 in D2L, Part 1 Tue. Oct. 2 Ch. 12 Statement of Cash Flows Online Homework 10 Week 6 in D2L, continued Tue. Oct. 2 All Comprehensive Project Using Excel 365, including 50 point D2L Quiz 100 Weeks 7 and 8 in D2L Tue. Oct. 16 Survey Follow-Up Survey 10 Top of Week 9 in D2L Tue. Oct. 23 Syllabus Page 9

10 ACC 188 Fall Weekly Schedule and Deadlines Chap. Topic Points Where to Find Due Date Ch. 1 Basic Navigation 25 Week 9 in D2L You will be using QuickBooks Test Drive Account. Tue. Oct. 23 Ch. 2 Creating your Company 25 Week 10 in D2L. You will need your own QuickBooks Online Account. Tue. Oct. 30 Ch. 3 Ch. 4 Ch. 5 Ch. 6 Ch. 7 Service Company Sales and Customer Activity Service Company - Vendor and Purchasing Activity Service Company End of Period Activity Merchandisers Sales and Customer Activity Merchandisers - Vendor and Purchasing Activity 25 Week 11 in D2L Tue. Nov Week 12 in D2L Tue. Nov Week 13 in D2L Tue. Nov Week 14 in D2L Tue. Nov Week 15 in D2L Tue. Dec. 4 Course Eval. Course Evaluation 10 Top of Week 16 in D2L Thu. Dec. 6 Ch. 1 to 7 Practice Exam 20 Week 16 in D2L Mon. Dec. 10 Ch. 1 to 7 Exam in Testing Center 80 Week 16 in D2L Tue. Dec. 11 Syllabus Page 10

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