ACCT 100 – Introduction to Accounting
Course Syllabus:
Two sections: M W 12:30 – 1:45 AND T Th 12:30 – 1:45
Fall 2019: Debra L. Johnson, CPA
Course Description: Welcome to Introduction to Accounting! I am pleased to have you in this course, and look
forward to working with each of you during this semester. This class introduces the student to the basics of college
accounting and will serve to develop a firm foundation for the fundamental financial accounting procedures that will be
covered in ACCT 101. In this course you will learn how to analyze, record and summarize basic business transactions. You
will learn how to utilize a worksheet to summarize adjustments, to prepare basic financial statements for a service-oriented
enterprise, and to prepare closing entries. In addition, you will learn how to prepare bank reconciliations, and how to
calculate and prepare a payroll. The class will also introduce the student to the basics of accounting for a merchandising
business (buying and selling transactions) and will cover the complete accounting cycle for merchandising entities. This
class will prepare the student for the next level in the accounting curriculum. The central objective of this course is to
enable you to use accounting information in an informative way. When you master the material in this course, you will
have a basic understanding of how the activities of an organization (sole proprietor) are reflected in the financial statements,
and you will have an understanding of the basic terms and content of financial statements.
A Side Note: In addition to calling myself an instructor, I also continue to call myself a student! I am currently
enrolled in graduate level courses as well as in continuing education courses required to maintain my CPA license. I can
relate to the challenges that students face because I am one! Please know that I am here to help you along your academic
journey. I look forward to teaching you about the field of Accounting and am eager to share my passion for the discipline!
My office is right across from the classroom – come on in to see me when the need arises or just to chat.
Departmental Learning Outcomes:
The specific learning outcomes for this class which are consistent with all other ACCT 100 courses on
campus are as follows:
1. Analyze and record transactions for a service business in the fundamental accounting
equation. (Ch. 2)
2. Analyze and record transactions for a service business in T-accounts using the rules
of debit and credit. (Ch. 3)
3. Analyze and record transactions for a service business in the General Journal and
post to T-accounts or the General Ledger. (Ch. 4)
4. Calculate and record adjusting journal entries for deferred assets and prepare an
income statement, statement of owner’s equity and a Balance Sheet for a service
business. (Ch. 5)
5. Prepare closing journal entries and a post-closing trial balance. (Ch. 6)
6. Analyze and record transactions in the general journal for sales and sales returns for
cash and on account for a merchandizing business. (Ch. 7)
7. Analyze and record transactions in the general journal for purchases and purchase
returns for cash and on account for a merchandising business. (Ch. 8)
8. Prepare a bank reconciliation and record the resulting journal entries in the general
journal. (Ch. 9)
9. Calculate gross pay, taxes and deductions, and net pay for employees and prepare
the necessary journal entry(s) to record the accrual or payment of payroll in the
general journal. (Ch. 10, 11)
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10. Calculate and record adjusting entries for accrued and deferred assets and liabilities
for a merchandising business. (Ch. 12)
11. Prepare a multiple-step income statement, statement of owner’s equity and a
classified balance sheet for a merchandising business. (Ch. 13)
Textbook: College Accounting, A Contemporary Approach with CONNECT, Haddock/
Price/Farina, 4th edition. (ISBN 9781260388664) A packaged version of the text AND a code for
CONNECT website is sold in the Cerritos College Bookstore. (BE AWARE -- If you purchase a used
textbook, or a textbook product on another website, you will STILL need to purchase an access code to
complete homework assignments and quizzes on-line using the Connect software. This may NOT be
cost effective. If you purchase used books, BE CERTAIN to consider the price of a stand-alone
access Code for the course. In general a code from a USED BOOK will not work. The previous user
will have used it. ) So again, be very wary of purchasing a USED TEXT BOOK. We will use the
textbook EVERY DAY in class. McGraw-Hillʼs “Connect” is a web-based assignment and
assessment platform and is REQUIRED to complete the homework and quizzes for this course. You
cannot complete the course without this access code.
It is expected that you bring your text book or e-book to class EACH DAY. (If you do not have
connectivity, then print out the pages at home that have the day’s exercises and problems on it.) As
outlined in this syllabus, assignments will make up a significant portion of your overall course grade.
YOU CANNOT COMPLETE YOUR HOMEWORK AND QUIZ ASSIGNMENTS WITHOUT
THE CONNECT ACCESS CODE.
Prerequisite: There is no prerequisite for this class. A student is expected to have basic math
proficiencies. Upon successful completion of this class you will meet the prerequisite for ACCT 101.
Publisher’s Connect Website: The McGraw Hill Connect website link can be located on my
website, under Course Materials, ACCT 100. Access to this site is MANDATORY and required to stay
in the class. (Make certain you choose the correct semester AND class time when you originally
register for the class.) You MUST REGISTER on the Connect site within the first week of class. If
you purchase the book, use the code provided. If you do not have the book by the end of the first week,
then sign up for the Courtesy Access Code which will allow you two weeks of free access to the site.
Only ONE CONNECT ACCOUNT per student is allowed. Do not create more than one account.
USE THE EXACT SAME NAME (with the same spelling and hyphenation) as used in the Cerritos
College Registration system. If you do not do this, your scores may not be accurately recorded.)
Specific sections are also included below.
ACCT 100 M/W 12:30 – 2:00 https://connect.mheducation.com/class/d-johnson-mw-class-fall--2019
ACCT 100 T/Th 12:30 – 2:00 https://connect.mheducation.com/class/d-johnson-tth-class-fall-2019
You can also access the site from my Home Page; choose the Course Materials link, and then choose
the Homework Link near the top of the page for your class. I suggest you bookmark this site on your
computer as you will refer to it often.
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I strongly encourage you to take the ungraded on-line quizzes on the (old) Publisher’s website link as
well as those in the Learn Smart module to help you prepare for your in-class exams. Lots of other
valuable information and tutorial assistance is available to you through this site.
Other Supplies: You will need to bring notebook paper, a pen or pencil, a red pencil/pen or
highlighter, and a basic calculator to class on a daily basis. In addition, you will need to purchase at
least four Scan Tron form 882s. You will also need a USB drive (also known as a flash drive or thumb
drive or travel drive.) The USB drive will be used for the mini case projects. You will need to bring
this to class on a regular basis as we will utilize the computer lab when we can. I will provide you
with many handouts and study notes during the semester. I strongly suggest you purchase a notebook
to accumulate your notes and handouts. STAY ORGANIZED!
Class Preparation and Homework Assignments:
The attached tentative schedule of assignments shows the date and description of all classwork and
homework assignments. Dates on the schedule may change depending upon the progress of the class
should some chapters tend to be more difficult or simpler than anticipated. Please note that the
classwork assignments consist of specific exercises and problems from the B series.
I strongly encourage you to utilize the Learn Smart modules to prepare for the class PRIOR to
discussing the chapter in class. These Learn Smart modules are available on the Connect site. They
are NOT MANDATORY (i.e. they are ungraded) but highly recommended for all students. It is my
experience that students who read the chapter, utilize the Learn Smart module and attempt the
exercises at home, before coming to class, do much better on exams. The exercises and most problems
will be discussed and reviewed as part of the class lecture. Homework solutions must be submitted
using the homework program called Connect. Also, you are strongly encouraged (but not required) to
look over the glossary of terms and to review the discussion questions at home. (“A” students are
expected to do more than the minimum amount of homework assigned. The extra time invested will
pay off.) YOU MUST HAVE YOUR CONNECT ACCESS CODE TO COMPLETE THE
HOMEWORK AND QUIZ ASSIGNMENTS.
Homework Site: You MUST do your homework to do well in this class. YOU MUST HAVE
YOUR CONNECT ACCESS CODE TO COMPLETE THE HOMEWORK. You must sign up
on the Connect site within the first week of class. Failure to do so may result in a drop from the
course. ALL homework assignments are due by the prescribed due dates. You must use the
Connect platform to submit your assignments.
Suggestions for Completing the Homework: You should enter the Connect site, print out the
blank Connect homework, and then save the work prior to leaving Connect (as the numbers will
change if you do not save.) You should then complete each assignment on the homework BY HAND
on a piece of paper. Enter the solutions into Connect to check the accuracy of your answers. Keep a
notebook of your homework for studying purposes. (If you simply enter the site and use the drop
down boxes to complete the homework with minimal effort, YOU WILL NOT BE PREPARED for the
exams.) Homework is considered to be a learning tool. Therefore, you can submit your homework as
many times as you want up until the due date. (I would encourage you to continue submitting answers
until you receive a score of 100%.) If you encounter problems completing the homework, you can
obtain instructor assistance or student tutorial assistance at one of the labs. I will drop your lowest
homework. NO LATE HOMEWORK IS ACCEPTED.
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Quizzes: You MUST take the graded online quizzes for each chapter after you have completed the
homework. YOU MUST HAVE YOUR CONNECT ACCESS CODE TO COMPLETE THE
QUIZZES. You will have 60 minutes to complete a quiz. Once you start it, a timer runs, and you
MUST COMPLETE IT in that ONE sitting. You cannot access a quiz more than once. The quizzes
are located on the Connect site. I will drop your lowest quiz. NO LATE QUIZZES ARE
ACCEPTED.
Examinations: Use the restroom prior to the start of exams. YOU MAY NOT LEAVE THE
ROOM once a test has been distributed. Purchase your supplies (Scan Trons) ahead of time. In other
words, COME PREPARED!!!! Exams may consist of chapter-oriented problems, true/false questions,
matching, multiple-choice questions, definitions & terminology, and essay questions. No notes or
study aids of any kind are allowed on exams. You must take the exam on the scheduled date. There
are no make-up exams, unless there are severe/unusual documented circumstances.
Study Suggestions for ACCT 100 Students:
READ the chapter PRIOR to class. (Either read the hardcover book or use Learn Smart to read
the ebook)
Review the PowerPoint PRIOR to class to reinforce concepts.
Come to class EVERY DAY – take detailed notes and practice.
Go home/library and attempt homework as instructed BY HAND. Enter the solutions into
Connect.
Use Learn Smart to assess readiness. Take practice assessments in Learn Smart.
Take graded quiz.
Go to next assignment. Repeat!
Note: “A” Students are expected to do MORE than just complete the assignments and quizzes. To
master the material, you should plan on spending at least six hours a week of time outside of class.
Grading: Students will be evaluated through a combination of exams, including a final exam,
quizzes, homework assignments, comprehensive review problems, group and participation points.
Points will be awarded as follows:
400 Four Exams
110 Homework (10 points each with low score dropped)
110 On-line quizzes (10 points each with low score dropped)
30 Mini Set Practice Problems (2 @ 15 pts)
5 Group and Participation Points
655 points Total Points Available
Final course grades will be computed according to the following percentages:
Letter Percentage Points
A 90 % - 100 % 590 - 655 points
B 80 % - 89 % 524 - 589 points
C 70 % - 79 % 459 - 523 points
D 60 % - 69 % 393 - 458 points
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Accounting Labs - There are several sections of optional instructor-led accounting labs that you
can attend on an as needed basis. These are available to you FREE of charge. You attend as needed.
A listing of times will be distributed to you during the first week of class. These are also posted on my
website
Student Led Tutoring – In addition to the instructor led accounting labs, you can also utilize the
student led tutoring in the Student Success Center. This service is also provided FREE of charge. You
attend as needed. You should come prepared with SPECIFIC questions for the tutors. It is your job to
study and master the material. When you encounter difficulties, bring your questions in to get
assistance. Do not just “show up” and say “I need help.” Be specific on the items that you need
assistance with. A listing of times will be distributed to you during the first week of class. These are
also posted on my website.
Policy Statement: Excessive absences, unsatisfactory progress, undesirable citizenship, or
falsification of work may serve as a basis for a failing grade and/or dismissal from the class. I do not
tolerate cheating in any manner. Homework and quizzes are an individual effort – NOT a group effort.
Students who copy or utilize other students work will be penalized according to the policy on campus.
If you give your homework or quiz solutions to someone for ANY REASON, then you will also be
subject to disciplinary measures. (If someone asks you for your work, Just Say No!!!) The college and
I take academic honesty issues very seriously. I expect ethical behavior and integrity inside the
classroom. Students who commit academic dishonesty will be dealt with according to the college’s
Academic Honesty policy which can be found in your schedule and catalog.
Classroom Interruptions/Cell Phones: Out of respect for your instructor and fellow
classmates, all cell phones, pagers, and any other communication devices must be TURNED OFF
before entering the classroom. It should not be out at all during the class session. It is not appropriate
to leave class to answer a phone call. (If there is an emergency or extenuating circumstance, please
come and see me before class to discuss.) It is also not appropriate to text others during class. It is
disruptive to me and to those around you. Cell phones (including the calculator feature) may NOT
be out and may NOT be used for exams. If you or your device disrupt the class, you will be asked to
leave. Failure to follow this request may result in suspension from class.
Attendance: One of the most important things you can do this semester is to attend class. You are
expected to attend class regularly and to arrive on time. If you cannot make it by the time class starts,
then you should enroll in another section that meets your time requirements. Students who arrive late
disrupt others trying to concentrate and may miss valuable information necessary for successful
completion of the assignments. If you are late, then you will marked with ½ of an absence. If you
are late on a test day, then five points will be deducted from your test score. When the hours of
absence exceed those outlined in the official attendance policy, the student is deemed to be excessively
absent and is subject to exclusion from class. (See the Schedule of Classes for the official attendance
policy.) Attendance will be taken at every class meeting and is considered to be extremely important
for successful completion of the course. If you do miss class, it is your responsibility to find out the
information you missed. If for some reason you stop attending class, it is your responsibility to
officially withdraw. If you do not officially withdraw, you may receive an undesirable grade. The last
day to withdraw is November 22, 2019.
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Disability Accommodations: Students with disabilities are encouraged to contact the instructor
during office hours to discuss their disability related accommodations. Use of Disabled Student
Programs and Services (DSPS) services including testing accommodations, requires prior authorization
by DSPS and compliance with approved procedures.
My Cerritos accounts: Computer user accounts are issued to all students. Use your 7-digit student
ID number as your user ID. (If you have a 6-digit ID number, place a zero in front of it.) Your
password is your birthdate. You can go in and change your password at MyCerritos. You will need
this account to log in and complete computerized assignments in the computer lab. In addition, I often
send out emails to classes. MAKE SURE YOUR EMAIL ADDRESS IS CURRENT in the My
Cerritos Account and that you have checked the box that states e-mail is your preferred method of
communication if you want to receive class updates.
Office Information: I want you to succeed!!! I am available for extra help during my office hours,
before or after class, or on an appointment basis. My office is in the Business Education building.
Office: BE – 104i Hours:
Mon/Tues/Wed/Thurs 7:45 am – 8:30 am
Also by appointment.
Phone: 562 860-2451 ext. 2712 (The best way to reach me is through e-mail. Please
do not leave voicemail messages unless you do not have access to e-mail.)
E-mail: [email protected] This is the best way to contact me. I check my e-mail
throughout the day and on weekends, except for Sundays. I try to answer all e-mails promptly.
Website Information: My web page is located at http://www.cerritos.edu/dljohnson/ . I update my web
page often. I keep most of the handouts distributed in class on the site. If you miss a class, you should
check the site for any handouts on the chapter(s) you missed.
Final Note: I am excited to have you in my class and look forward to embarking on this new
academic journey as part of a team to help you reach your academic goals. I hope to display servant
leadership characteristics along this journey. I love what I do. I look forward to being in the classroom.
Again, WELCOME to the class!
