Accounting 110 Introduction to Accounting/Bookkeeping I Course Syllabus Winter 2017

Accounting 110 Introduction to Accounting/Bookkeeping I Course Syllabus Winter 2017 Welcome to Accounting 110! This course is an introduction to accounting and bookkeeping. In this course you will learn the accounting cycle for the sole proprietor, covering both service and merchandising businesses. Syllabus Table of Contents Class Time and Location 2 Instructor 2 Course Objectives 2 Class Design 3 Time Commitment 3 Class Behavior and Attendance Expectations 3 Textbook and Course Materials 4 Textbook 4 Other Required Course Materials 5 Computer Access 5 Reliable Internet Access 5 Calculator 5 Canvas: a supplement to the classroom 5 CengageNow: the online homework system 5 Course Schedule & Due Dates 6 Coursework Details 6 Reading 6 Class Participation 6 Homework 6 Homework completed on paper 7 Homework completed online 7 Quizzes 8 Exams 8 Grades 9 Getting Help 9 Tutors 9 Instructor 10 Academic Collaboration and Integrity 10 North Seattle College Title IX Statement 10 Special Accommodations 10 Course Schedule 11

2 Class Time and Location Time: Mon, Wed, & Fri 11 12:25 Location: IB 3315 Note: On Monday January 9, class will meet in IB 3307 for Canvas and CengageNow orientation. Class Dates: January 4 March 17 Final Exam: Monday March 20, 10:30 12:30 Instructor Danielle Jovanovich Office Hours: by appointment Email: danielle.jovanovich@seattlecolleges.edu Skype (instant messaging): danielle_nsc I prefer to be contacted via Canvas email or Skype. You will learn how to email in Canvas early in the quarter. Please do not email me your assignments; assignments must be either turned in at the beginning of class, or completed online in CNOW, as specified in the syllabus and course schedule. Course Objectives Apply accounting concepts to financial transactions of a sole proprietorship. Apply basic bookkeeping procedures to record financial transactions. Prepare financial statements for a sole proprietorship. Employ cash control procedures, namely bank reconciliations, petty cash management, and internal controls. Compute basic payroll taxes and record payroll. Interact effectively with individuals and in groups. Use basic computer skills to learn accounting, communicate, and locate educational resources.

3 Class Design This course is designed to guide you through the necessary coursework and study materials to meet the course objectives, with a variety of opportunities to practice to develop mastery. My teaching philosophy includes the use of class time for active, not passive, learning. In class I will demonstrate accounting problems and review important concepts that you read about in your textbook. You will discuss completed homework with me and your classmates, work individually and in groups on in-class activities, and present group and individual work to the class. You are expected to ask questions in class if you do not understand something in the reading or homework. Quizzes and exams are given in class. Outside of class you can expect to complete reading and do homework. Some homework is completed online, rather than on paper, to give you practice entering financial transactions and implementing bookkeeping procedures on a computer, as is done in the real world. Time Commitment A typical quarter is 11 weeks, requiring on average 15 hours per week of study for a 5-credit course. Expect to spend 2 hours each day, five days a week, on outside-of-class coursework, which includes reading and homework. Schedule your time wisely to complete the coursework by the deadlines. Be aware that students who fall behind often are not able to catch up. Class Behavior and Attendance Expectations Please make a sincere effort to be on time to class. Since traffic and other unexpected problems can make any of us late at times, I ask that if you are late, please enter the room quietly, close the door quietly (it will slam if you just let it go) and take a seat in the back. Feel free to bring your coffee, snacks, etc., but if you are eating, please do so in the back of the room, and do so quietly. Avoid bringing anything with a loud, crinkly wrapper or drinks with straws (no slurping please). Silence your phones. Please do not text message or check Facebook while in class it s distracting to your classmates. You may use your phone or computer in class to take notes, look up information, complete assignments, or perform calculations, but please do so in a manner that respects the time of your classmates and instructor. Please keep distracting odors, such as heavy perfume or certain food, to a minimum. Mildly scented lotions are usually ok.

4 Textbook and Course Materials Textbook College Accounting, 22 nd Edition, by James A. Heintz and Robert W. Parry with Access Code to CengageNow. Digital (e-text) versions of the textbook are fine. You must bring your textbook to class. The textbook and access code are available as a package at the North Seattle College Bookstore. The textbook is in a loose-leaf format in order to provide you with cost savings. You will need a binder in which to keep your textbook. You will receive an access code with your textbook purchase. This access code is for CengageNow, an interactive online learning tool, which you will use to do some of the homework and watch videos going over homework problems and accounting concepts. Important!! Do not register for CengageNow as instructed on the access code insert that comes with your textbook. You must register for CengageNow through Canvas. I will show you how to do this in class. The North Seattle College Bookstore provides the following options:

5 Other Required Course Materials Computer Access You will need to access and use a computer to complete some assignments. Computers are available for student use in the Accounting & Business Learning Center, the Open Computer Lab, and the North Seattle College Library. Laptops and large-screen tablets are ok, but do not use phones or similar devices with small screens to complete assignments. Inability to complete assignments due to the use of small devices will not be accepted as a reason for late or incomplete work. You are expected to make use of school computers if you don t have an appropriate personal computer. To log in to school computers, you need a NetID. You can obtain a NetID in the Computer Lab, located in room IB3303. Reliable Internet Access Many assignments will be completed online, in which reliable internet access is needed. All school computers have reliable internet access. Calculator You will need a basic calculator to perform addition, subtraction, multiplication, and division. You may use your cellphone calculator in class while completing learning activities, but not while completing quizzes or exams. You will need a non-cellphone calculator for quizzes and exams. Canvas: a supplement to the classroom Canvas is an online website that enables you to access grades and course materials, communicate with the instructor, and download templates. For this course, Canvas is very simple to use, and only requires the student to have basic computer skills, which includes an ability to access a website online, read a menu and choose from menu options, click, scroll, download files, and attach files. You will be given an orientation to Canvas in class. Login to Canvas, https://canvas.northseattle.edu, using your student ID and the first six letters of your last name, as instructed at the bottom of the login page on the website. Once you re logged on, click on Accounting 110. You will see the course homepage with a variety of links and instructions. CengageNow: the online homework system CengageNow, referred to as CNOW, is used to complete homework. You will register for CNOW through Canvas. While registering, you ll be asked to enter the access code that came with your textbook (or that you purchased). You can also register for a two-week free trial. If you register for the free trial, you can complete assignments as you normally would, but must enter the access code by the end of the two weeks.

6 Although not required for the course, CNOW contains many study tools such as practice quizzes, crossword puzzles, flash cards, and videos, found in the Study Tools section. You re encouraged to utilize these tools if they appeal to your learning style. Students are expected to register for CNOW no later Friday January 6, even if only for the free trial. Course Schedule & Due Dates Assignment details, such as textbook pages to be read and homework problems to be completed, will be announced in class and posted online, in Canvas, on a class by class basis. You will be given a schedule of topics, but you are responsible for attending class or going online to get assignment details. Expect a quiz every week, a midterm after we cover Chapter 6 of your textbook, and a final exam at the end of the quarter. Since assignment details are posted online, your unawareness of assignments due to absence is an unacceptable excuse. In other words, if you are absent, be responsible, and look up the assignment online I will expect you to do that. Coursework Details Reading The textbook provides explanations and examples, which should be reviewed carefully. Do not expect to master accounting concepts with one cursory reading of the material you may need to read a section more than once, and work through the examples presented as you go. Class Participation You are expected to come to class prepared, having read the assigned pages in the textbook and completed the assigned homework. In class, you are expected to participate in learning activities, such as class discussion, working practice accounting problems, and short quizzes. You ll receive full credit for class participation if you are (1) actively participating and (2) demonstrate you came to class prepared to participate. Class participation activities that are begun, but not completed, within class time may be completed outside of class, and turned in at the beginning of the next class. Class participation activities cannot be made up. Your lowest two class participation grades will be dropped from your final course grade (in other words, you have two excused absences). Homework Homework is completed outside of class time. There are two types of homework assignments: homework completed on paper, and homework completed online.

7 Homework completed on paper Homework completed on paper (designated as paper on the course schedule) is to be completed before class, and will be reviewed in class. Each homework assignment is worth 10 points, which will be awarded if the assignment (1) is complete, (2) demonstrates a good effort was made to complete it (regardless of accuracy), and (3) shows evidence that you reviewed it in class on the due date (by marking errors and making corrections). Good effort is demonstrated by showing computational work and presenting financial transactions, tables, forms, and reports in a manner similar to that presented in the textbook and covered in class. Attention to detail and professionalism are expected of accountants and bookkeepers in the workplace, and thus will be expected of students in the completion of coursework. Homework that is clearly scribbled down just before class (or in class) will not receive credit. Homework requiring a response in words must be written using complete, grammatically correct sentences with minimal spelling or punctuation errors, as would be expected in the workplace. Please note I do not correct homework, or review every detail that s your job, to be done in class. I will look over it for good effort and completion. Homework Make-Up Policy: if you are absent the day homework is due, or you did not complete the homework for any reason, you can turn in make-up homework. To make-up homework, you are to (1) complete your homework, (2) review the solutions online, (3) write any corrections on your homework (so I can see your original answer, and the corrected answer), and (4) write a one-paragraph (no less than 100 words) statement discussing what you learned as you reviewed the solutions and made corrections to your homework. If you made no errors, you may discuss an accounting topic of your choice covered on the homework. Make-up homework that was clearly copied from the solutions will not receive credit. Make-up homework is due within two (school) days of the due date. Homework completed online Homework completed online (designated as CNOW on the course schedule) is completed online in CengageNow. You may re-work and re-submit online homework as many times as you like. Each online homework assignment is worth 10 points, which will be awarded if good effort was made to complete it. Good effort to complete is defined as completing at least half of the assigned problems in the homework set, although all assigned problems are recommended. Your online homework score is updated in Canvas after you submit the homework in CengageNow. Allow 24 hours for your grade to update in Canvas after you submit it. Late Policy: Online homework may be completed at any time, up through midnight on the last instructional day, March 17. However, you are strongly encouraged to complete online homework in a timely manner because the homework content will be covered on quizzes and exams.

8 Quizzes Quizzes will assess your understanding of concepts, vocabulary, and basic application of accounting procedures. Quizzes consist of multiple choice, true/false statements, and short answer questions. Quizzes are completed in class, with a time limit of 20 minutes. You may not use your cellphone, books, or notes while taking a quiz; bring your own basic calculator. Quizzes are given each week, after we cover a set of topics in class. Estimated dates are listed on the course schedule. The dates are estimates it s your responsibility to be aware of schedule changes. Exams Two exams will assess your understanding of the fundamental concepts covered in the course at a more in-depth level than the quizzes. Exam consists of multiple choice questions and several problems similar to homework. Exams are completed in class, with a time limit of 85 minutes (one class period). You may not use your cellphone, books, or notes while taking a quiz; bring your own basic calculator. Quiz & Exam Make-Up Policy: If you plan to be absent the day of a quiz or exam, you must notify me (in person or by email) in advance to have your absence excused, and make arrangements to make-up your quiz/exam. Make-up quizzes/exams are done in the North Seattle College Testing Center, located in CC 2459C (South end of the College Center building, 2 nd floor), and must be completed within two (school) days. Coursework Summary Assignment Grading Make-Up Policy Reading Expected to be completed, not graded. None Class Participation Homework (Paper) Homework (Online) Quizzes & Exams You must (1) actively participating and (2) demonstrate you came to class prepared to participate. Homework (1) is complete, (2) demonstrates a good effort was made to complete it (regardless of accuracy), and (3) shows evidence that you reviewed it in class on the due date (by marking errors and making corrections). Good effort: complete at least half of the assigned problems. Grading is based on correct answers. None (1) complete your homework, (2) review the solutions online, (3) write any corrections on your homework and (4) write a one-paragraph (no less than 100 words) statement discussing what you learned. Homework may be submitted through the last day of class, March 17. Excused absence: make arrangement to take make-up quiz in testing center. Unexcused absence: none

9 Grades The grading of learning activities and assessments is weighted. Although assignments are graded using points, your final course grade is not based on accumulation of a quantity of points. For example, one point on a midterm exam counts more towards your final grade than one point on a quiz because exams are worth 50% of your final grade, whereas quizzes are worth 20%. You can always find your current grade in the Canvas gradebook. A minimum percentage of 67% is needed to pass the class and receive credit for the course. A minimum of 77% (2.0) is required to take the next course in the series, Accounting 120, as well as QuickBooks, Accounting 131. Assignment % of Final Grade Homework: Paper 10% Homework: Online 10% Class Participation 10% Quizzes 20% Exams 50% Total 100% Getting Help Tutors You can get help from tutors on campus, in the Accounting & Business Learning Center. Tutor hours from quarter to quarter vary, so check the schedule first. The Accounting & Business Learning Center is located inside the Student Learning Center, in the HSSR building on campus. Please note that tutors are students who have exceled in accounting courses and want to help you succeed. The tutors are not teachers, and so are not experts at everything you are studying. Tutors answer questions about accounting concepts that might come up as you re doing homework, help you work through a challenging accounting problem or find an error, or confirm that your understanding of an accounting concept is correct. Tutors do not sit with you for extended periods of time while you do your homework, help you rush through homework if you re behind, or teach you new concepts if you missed class. When in the Student Learning Center, students are expected to treat tutors with respect and kindness, even if the tutor is unable to help to the extent you d like.

10 Instructor You are welcome to email me questions in Canvas. I strive to respond within 24 hours (except weekends please do not expect a response to a weekend email until late in the day on Monday). If you would like immediate help, check to see if I m online in Skype - my username is danielle_nsc (sometimes I m on Skype even on weekends please feel free to contact me if I am online). Skype is easy, and free, and is just like sending me a text message. If you would like to meet with me in person, or online using video conferencing, email me in Canvas for an appointment. Academic Collaboration and Integrity You are encouraged to collaborate with fellow students while completing learning activities, but may not collaborate on quizzes or exams. Collaboration on quizzes or exams is considered cheating. All written answers must be in the student's own words. Using the words of others - the textbook author, friends, family, tutors - is considered plagiarism. Cheating and plagiarism are in violation of North Seattle College s Code of Conduct and the accounting profession s Professional Code of Conduct. Any student caught violating this code of conduct by cheating or plagiarizing will earn a zero for that assignment, and may be subject to further disciplinary action according to the North Seattle College Student Handbook. North Seattle College Title IX Statement Seattle College District has a zero-tolerance policy on sexual harassment, discrimination, sexual violence, rape, bullying, or hazing. Please see District Policy and Procedure 419 for our process on investigating and responding to reports of sexual harassment and sexual discrimination. If you have experienced sexual harassment or discrimination, sexual violence, or bullying, or are aware of an incident involving these violations, report it immediately to NSC s Title IX Coordinator (Marty Logan at 206-934-7792, marty.logan@seattlecolleges.edu) or to the District Compliance Officer (Jennie Chen at 206-934-3873, jennie.chen@seattlecolleges.edu ). All Seattle College faculty are required by the District to report incidents of sexual misconduct to the Title IX Coordinator. Special Accommodations Students who have a documented disability that impacts their academic performance may be eligible for services through Disability Services. Students are responsible for self-disclosing their disability to the disability services office, and for providing documentation in order to determine eligibility. Academic accommodations can be provided if the adjustments are determined to be reasonable and appropriate, by the disability services office, for the student s specific disability and its impact. The disability office then informs me of accommodations to be made. If you have a disability that you have not disclosed to disability services, physical or invisible, but you would like to let me know about it, please email me in Canvas. I can't offer you special accommodations without notification from the disability services office, but I may be able to guide you through learning activities in a way that works better for you. Have a great quarter, and remember, if you re having trouble, ask for help!

11 Course Schedule Assignment details (homework, reading) will be announced in class. The schedule is subject to change, depending upon class needs and pace. The final exam date and time are set by the Seattle Colleges School District, and are inflexible. You must take the final exam during its scheduled time or make alternate arrangements in advance to take the final exam in the testing center prior to the end of the quarter. Monday Wednesday Friday Jan 2 Jan 4 Course Orientation Accounting Equation Jan 6 Transaction Analysis Obtain a NetID if you don t already have one (get a NetID in room IB3303, the student computer lab). Jan 9 Canvas & CNOW Orientation Last day to withdraw with 100% refund. Jan 11 Transaction Analysis Jan 13 Journalizing & Posting Quiz: Transaction Analysis Meet in Room IB 3307 Note: Arrive to class on time in IB3307, log in to a computer with your NetID, and bring up Canvas in your web browser. We can begin as soon as everyone has done this please be attentive and on-task. Jan 16 No class Martin Luther King Jr. Day Jan 18 Posting Journalizing & Jan 20 Adjustments Last day to withdraw with a 50% refund. Quiz: Journalizing and Posting Jan 23 Worksheet Jan 25 Financial Statements Jan 27 Closing Quiz: Adjustments, Worksheet, Financial Statements

12 Monday Wednesday Friday Jan 30 Accounting Cycle: Putting it all Together Feb 1 Midterm Exam Feb 3 Banking Petty Cash Feb 6 Change Funds Cash Over & Short Feb 8 Bank Reconciliations Quiz: Banking, Petty Cash, Change Funds, Cash Over & Short Feb 10 Bank Reconciliations Feb 13 Payroll Winter quarter registration begins. Feb 15 Payroll Feb 17 Payroll Quiz: Bank Reconciliations Feb 20 No Class President s Day Feb 22 Receipts Sales and Cash Feb 24 Purchases & Cash Payments Quiz: Payroll Last day to withdraw - no refund. Feb 27 Purchases & Cash Payments Mar 1 Inventory Systems Quiz: Sales & Purchases Mar 3 Inventory Systems Mar 6 Adjustments Mar 8 Worksheet Mar 10 Financial Statements Quiz: Inventory Mar 13 Financial Statement Computations Mar 15 Closing Entries Quiz: Adjustments, Worksheet, Financial Statement Computations Mar 17 Accounting Cycle: Putting it all Together Last day of class. Mar 20 Final Exam 10:30am 12:30pm