Course Outline – Fall
2005
ACT101,
APPLIED
ACCOUNTING (SEC 2), 3 CREDIT
Meets Monday and Wednesday
11:00-12:50 (Room-CC106)
Instructor:
Ms.
Anna Boulware
Work Phone:
636-922-8328
E-mail:
aboulware@stchas.edu
Office Location:
Tech
Building Room 205
Office Hours:
M,W
8:25-8:55am and 2:30-3:30pm
T,R 8:25-9:55am or by appointment.
REQUIRED COURSE MATERIALS:
Text: College Accounting, Chapters 1-16 Custom
Edition
18th ed., Heintz/Parry
Working Papers
Accounting Workbook for
Peachtree 2004
w/CD,
Other: Jump drive (64MB or 128MB)
Students need to bring a calculator and a RED Pen to
class
CATALOG DESCRIPTION: Introduce the student to the accounting cycle. Basic concepts covered include double-entry bookkeeping and an examination of income, expense and balance sheet statements. Cash receipt, cash disbursements, accounts receivable and accounts payable are emphasized. Intended to be the first accounting course for students who have not taken high school accounting and/or have no accounting experience. This course also meets the prerequisite requirement for Financial Accounting I.
COURSE OBJECTIVES:
Upon successful
completion
of this course, the student will be expected to:
Write the definition of accounting and list the main steps of the
accounting
cycle.
Using a computer, record basic business transactions and print a set of
financial statements.
Prepare a worksheet for a small business.
Using information on a worksheet or trial balance, prepare the
financial
statements for a small business.
Prepare a bank reconciliation in proper form.
Compute and record payroll for a small business
PURPOSE OF THE COURSE: To provide an
understanding of principles and practices of
double-entry bookkeeping and basic accounting and to form a foundation
for
further study.
HOMEWORK ASSIGNMENTS :
One problem from
each of the
assignments listed below will be collected for grading. (The instructor
will
request the problem at the beginning of class.) Assignments will be due
on the
day following completion of each chapter which is normally the day a
new
chapter is begun.The instructor will announce at the beginning of class
which
problem/exercise will be collected so it is in the student's best
interest to
do all of the assigned problems because you will not know which problem
is
going to be requested. In order to receive credit for a completed
assignment, the student must have completed all of the selected
exercise/
problem, and have it ready for submission at the beginning of class.
Late
assignments will receive no credit. These assignments will be
returned to
the student the next class day.
SCHEDULE:
|
Date DUE |
Chapter |
Homework Assignment |
|
Due Wed, 8/24 |
Chapter 1 |
Answer Review questions 2,4,6,9 and 10 on pg 13. |
|
Due Wed, 8/31 |
Chapter 2 |
1A pg 39, 9A, 10A, 11A, 12A, 9B |
|
Due Mon, 9/12 |
Chapter 3 |
5A pg 76, 6A, 7A, 13A 14A, 15A |
|
Due Mon, 9/19 |
Chapter 4 |
4A pg 118, 5A, 6A, 9A |
|
Begin 10/19 and Due Mon, 9/26 |
*Peachtree
|
Meet in
Tech 203—Bring jumpdrive to save your work. |
|
Due Mon, 10/03 |
Chap 5 |
4A pg 154, 5A, 6A, 7A, 13A, 14A, 15A |
|
Due Mon,10/10 |
Chap 6 |
5A pg 200, 6A, 8A |
|
Begin 10/10 and Due Wed, 10/19 |
Comprehensive prob #1 (70pts) |
In text Comprehensive problem pg 217, Period 1 only. USE Working Papers pgs 195-209. (Use pencil, be neat.) Turn in at Mid-term on 10/19. Hint-You can check your work using Personal Trainer. |
|
Begin 10/17 and Due Mon, 10/24 |
Meet in
TECH 203 10/17)*Peachtree
Ch 5-6 (40pts x 2 = 80pts) |
Meet in
Tech 203-- Bring jumpdrive to save your work. |
|
Wed, 10/19 |
**MID TERM EXAM |
Chap 1-6 . Also, turn in Comprehensive Problem (first period only) in working papers pgs 195-209. (70 pts) |
|
Due Mon 10/24 |
|
***Turn in Peachtree computerized problems 5-15A and 6-8A (Make sure to turn in ALL required reports! (2 x 40 pts each = 80 pts) |
|
Due Mon, 10/31 |
Chap 7 |
6A pg 251, 8A, 9A, 10A |
|
Due Mon, 11/07 |
Chap 9 and 10 |
|
|
Due Mon, 11/14 |
Chap 11 |
10A pg 404 and 10B pg 409 |
|
Due Mon, 11/21 |
Chap 12 |
4A pg 441, 11A, 11B |
|
Due Mon, 11/28 |
Chap 15 (Read Pgs 550-554, |
Chap 15-1A pg 573, 2A, 3A
|
|
Due Mon, 12/07 |
Chap 16 (Read pgs 596-602 & 606-608 only.) |
Chap 16-3A pg 624, 4A, 8A req 1-4 only Review Self study questions on pgs 621-22 |
|
Due Mon, 12/12 |
Comprehensive Prob #2 (70 pts) |
In text Comprehensive problem #2 pg 640, Period 1 only. DO BY HAND in Working Papers pgs 659-683. (Use pencil, be neat.) Hint-You can check your work using Personal Trainer. Turn in problem at Final on 12/12 |
|
Mon 12/12 |
COMP. FINAL EXAM |
|
|
EVALUATION: |
|
|
8 unannounced quizzes (3 team & 5 individual) (25 pts each) |
200 points |
|
2 multiple chapter exams (300 pts each) |
600 points |
|
3 Peachtree computerized problem assignments (50 pts each) |
150 points |
|
12 homework assignments (20 pts each) |
240 points |
|
2 Comprehensive problems (70 pts each) |
140 points |
|
Total |
1,330 points |
Grading Scale A= 90% B= 80% C= 70% D= 60% F= Below 60% of 1,330 pts
EXAMINATIONS:
All students are
expected to
take exams when they are scheduled. However, sometimes emergencies
develop that
will make this impossible. If you are unable to take an exam during the
regularly scheduled class time, you can make up the exam. Students are
allowed
to make up one exam only.
All make-up examinations will be administered The Assessment Center,
room 1206 in
the ADMIN building. (Call for the Center’s hours ext 8598.) If
possible,
the student should get prior approval from the instructor before the
regularly
scheduled exam in order to receive permission for an exam make-up. This
means
that students should call the instructor in advance of the scheduled
exam time
to make alternative arrangements for rescheduling the exam.
STUDENTS HAVE A MAXIMUM OF
ONE WEEK
TO MAKE-UP AN EXAMINATION FOLLOWING AN ABSENCE.
Extraordinary
circumstances that may require an exception to this policy will be
evaluated on
a case-by-case basis by the instructor. It is recommended that the
student
provide the instructor with a note from his or her doctor attesting to
an
illness or other medical condition.
****Exams will be graded and returned within two class periods
following the
exam.
UNANNOUNCED QUIZZES:
Short unannounced
quizzes of
10-15 minutes duration in length will be given periodically covering
the
current chapter. These quizzes must be taken during the class period in
which
they are given. Sorry-NO
MAKEUP
QUIZZES ARE PERMITTED.
ATTENDANCE:
Roll is taken at
each class
meeting. Students are expected to attend all classes. If a student is
ill or
has some other reasonable excuse, the instructor should be contacted
prior to
class. If it is not possible to reach the instructor, then leave a
message on
e-mail or with the instructor’s voice mail. Any student that does
miss a
class should contact a fellow student to get assignments and class
notes.
EXTRA CREDIT:
Periodically extra
credit exercises
will be assigned. These must be turned in on time to receive credit.
Most extra
credit will be assigned via e-mail. (I strongly encourage students to
get an
email account in order to facilitate stronger communication between you
and
myself.)
ADDITONAL NOTES:
Having good
writing skills
and possessing effective computer skills are essential in today’s
business/accounting environment. In order to strengthen these skills,
assignments have been chosen to help the student exercise his/her
ability to
write and to think critically. In addition, chapter homework
assignments will
include utilizing some computerized general ledger software included
with the
text.
STUDENTS WITH DISABILITIES:
The college has an
Office of
Accessibility Services which guides, counsels and assists students with
disabilities. It is located in room 1206 of the ADMIN blding. It is
your
responsibility to discuss with the instructor during the first week of
class
anything needed to help you succeed. If you have special needs, please
call Pam
Bova (922-8247) in the Office of Accessibility Services so that your
eligibility for services can be determined.
ACCOUNTING LAB:
We will be
scheduled to meet
during class at least twice during the semester in Tech 203, the
business and
accounting lab. However, additional time will be needed on the computer
in
order to complete the necessary computerized assignments. Alternate
computer
labs available are in Tech 116 or the
**LAST DAY TO DROP
A CLASS
AND RECEIVE A “W” IS October 28th. It is the
student’s responsibility
to drop a class. Non-attendance does not constitute a drop.