HIGHLINE COMMUNITY COLLEGE
WINTER QUARTER, 2008
| ACCTG. 121--PRACTICAL ACCOUNTING |
5 CREDITS-Item #2016 |
| Distance Learning--CYBER classroom |
PAT BILLE, INSTRUCTOR |
|
Cyber Office hours: e-mail me at-- pbille@cox.net
phone me at-- 206-669-0012
We are in the same time zone now since you sprang forward
|
Be sure to read about transferability of this class. Just click
on the blue underlined words and the cursor or arrow will jump to that
area of the syllabus. Please print this out for your records--never
know when these links may flip on us. e-mail me if any link doesn't
work.. |
 |
Instructor Homepage is http://flightline.highline.edu/pbille |
TABLE OF CONTENTS FOR THE BUSINESS 121 SYLLABUS
Click on the following topics to read specific
topics in the Busn. 121 syllabus below.
READ THIS ENTIRE SYLLABUS
I. COURSE OBJECTIVES
This practical accounting course is structured to emphasize the
procedural and technical aspects of processing, recording and reporting financial
information. It is taught with a vocational emphasis on analyzing, classifying, recording,
summarizing, and interpreting business transactions. NOTE: Practical
accounting WILL PROBABLY NOT TRANSFER AS ACCOUNTING CREDIT to
a four-year school if you are an accounting major, except as an
elective. The 200 level of accounting is what transfers as
accounting credit--always check with your four-year school. |
After completing this course you should be able to analyze,
journalize, and post monthly transactions to the appropriate journals and ledgers
using double-entry accounting; complete a work sheet; and prepare, journalize,
and post adjusting, closing, and reversing entries to complete the accounting cycle.
You should also be able to compute employee earnings and deductions as well as journalize
and post transactions dealing with employer payroll taxes, deductions for employees, and
payment of taxes to appropriate agencies. You will be able to
prepare an income statement, statement of owner's equity, and balance
sheet. |
| |
II. COURSE CONTENT
Chapters 1-5 AND 7-13 of the 9e text and working papers plus a practice
set WHICH
CAN BE DONE WITH PENCIL OR MUCH FASTER with Excel-like forms on disk
with electronic working papers which is included with your text
purchase
COLL.ACCT.1-13,
MCQUAIG
ISBN:9780618824182
REQUIRED
|
|
COLLEGE
ACCOUNTING ELECTRONIC WORKING PAPERS,
MCQUAIG
ISBN:9780618855414
REQUIRED
|
|
WINDSPORT
PRACTICE SET SUMMER 08,
GIRVIN
ISBN:9780840000088
REQUIRED |
II. TEXT, SUPPLIES, AND CONNECTIONS
| Text: College
Accounting, McQuaig/Bille, 9th edition (not any earlier edition) |
| Workbook: Electronic Working Papers 1-13, McQuaig/Bille, 9th edition
(not any earlier edition) The CD provides Excel-like working forms--very time-saving and also valuable pre-employment experience. |
| Practice Set: To be announced, DO NOT BUY ANYTHING.. |
| Supplies: Straight edge, sharp No.
2 pencil, eraser, calculator highly recommended |
| Other: Good
lighting, a place to scatter your work, time, patience, a good sense of
humor, and enthusiasm to participate in your learning (a requirement)..
. |
|
Some method of organizing handouts, your notes, and work. Keep work
until you get your final grade--papers and electronic files. You may
need to resend something. |
| Internet Connections: |
| PAT'S HOME PAGE: http://flightline.highline.edu/pbille
You need an internet connection to do this--that is, a web server like Netscape or
Microsoft Explorer. My e-mail is
pbille@cox.net Do
not e-mail me on the College's e-mail network. The
Blackboard platform program will be used to take homework checks, tests,
to e-mail any or all users, discussion group. All assignments are on
my Web page in the checklist for each chapter. e-mail #1+ explain
about Blackboard and how to log on on the first day of the quarter when
Highline activates it and uses the e-mail address you gave the
college. If you change your e-mail address, you must go to your
personal information in Blackboard and change it--otherwise you won't
receive any e-mail from me or anyone else regarding the class. |
|
e-mail ACCOUNT:
|
| Free e-mails are available Go to the Web. After the
http//www. type yahoo.com or
hotmail.com or msn.com Follow
the steps to register and give a password. Write down your ID and password in a safe
place. Check your e-mail at least once a day. IF YOU CHANGE YOUR
E-MAIL DURING THE QUARTER, YOU MUST GO TO BLACKBOARD'S PERSONAL
INFORMATION AND CHANGE IT OR YOU WON'T BE RECEIVING ANY E-MAILS THAT I
SEND THE CLASS. |
| IV. See separate handout--Print from Web
page called Assignments.
|
| |
| V. TENTATIVE GRADE COMPOSITION--Approximate
percentages |
| Checklists, assignments, homework checks, cycle rev., etc.. . . . . . .
. . . . . 35% |
| |
| Tests (60-69=D; 70-79=C; 80-89=B; 90-100=A. (Drop lowest of 6). . . .
50% |
| Practice Set/deadline points, audit questions on set. . . . . . . . . . . . . . . . .
. . 15% |
| |
100% |
VI. DECIMAL GRADING
Grades receiving credit range from 0.7 to 4.0 per College policy 9/92.
| GP Level |
Bille % |
Highline's Achievement Level |
Grade Point |
Bille % |
Highline's Achievement |
| 4.0 |
98-100 |
3.9-4.0 Highest Achievement |
1.9 |
74 |
|
| 3.9 |
97 |
|
1.8 |
73 |
|
| 3.8 |
96 |
|
1.7 |
72 |
|
| 3.7 |
94-95 |
|
1.6 |
71 |
0.7-1.9 Minimal Acceptable |
| 3.6 |
92-93 |
|
1.5 |
70 |
Achievement |
| 3.5 |
90-91 |
3.0-3.8 High Achievement |
1.4 |
69 |
|
| 3.4 |
89 |
|
1.3 |
68 |
|
| 3.3 |
88 |
|
1.2 |
67 |
|
| 3.2 |
87 |
|
1.1 |
66 |
|
| 3.1 |
86 |
|
1.0 |
65 |
|
| 3.0 |
85 |
|
0.9 |
64 |
|
| 2.9 |
84 |
|
0.8 |
63 |
|
| 2.8 |
83 |
|
0.7 |
62 |
Lowest Grade Reported |
| 2.7 |
82 |
|
0.6 |
61 |
|
| 2.6 |
81 |
2.0-2.9 Satisfactory |
0.5 |
60 |
|
| 2.5 |
80 |
Achievement |
0.4 |
59 |
|
| 2.4 |
79 |
|
0.3 |
58 |
0.0-0.6 NO CREDIT EARNED |
| 2.3 |
78 |
|
0.2 |
57 |
|
| 2.2 |
77 |
|
0.1 |
56 |
|
| 2.1 |
76 |
|
0.0 |
55 |
|
| 2.0 |
75 |
|
|
|
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VII. ACADEMIC HONESTY, PLAGIARISM,
CHEATING
Cheating, plagiarism (copying another’s work), and other forms
of academic dishonesty such as photocopying copyrighted materials outside the legal rules
are unacceptable at Highline College and are subject to disciplinary action. See the
booklet of Student Rights and Responsibilities (in registration/bookstore/security lobby). |
You may always ask questions of me
while filling out the homework checks or achievement test paperwork or
doing the achievement test online if time allows --phone. |
Cheating is different from collaboration or working
together. When collaborating, you are each doing your part and
working together. Cheating is just copying and trying to get a
grade. It is easier to spot than you would think, so do your own
work even when you are in a study group.
If this ugly matter were ever to happen, the College
authorities will notify you by mail and set up the meetings with the appropriate academic
officer to resolve the situation. |
|
VIII. HOW IS HOMEWORK
CORRECTED AND GRADED?
CORRECTING You will correct your own homework
from check figures and solutions I'll send to you.. When you find an error, FIND OUT WHY,
then correct it--it will help you to know what to study for the
upcoming test. You will mail your completed assignments to me or
scan and e-mail or FAX--See
assignment sheet instructions for groupings to mail and when. GRADING
There will be audit questions about your completed and checked homework
on Blackboard which you answer from your completed/checked homework,
plus points for doing the work which you will mail to me in
batches--AGAIN, see assignment sheet. |
IX. WHAT ABOUT TESTS vs.
homework, cycle review, and practice set questions??
There are 6 unit tests covering the 12 chapters.
The
lowest score of the 6 test scores is dropped. I will send you e-mails with
each test copy--print out and fill in. Then go to Blackboard and find the
link for the test (same questions) under Announcements. Blackboard
will score your answers and record the score instantly. |
|
X. WHAT ABOUT EXTRA
CREDIT?
| A. Homework x-cr.-to be announced |
| B. Tests--Included on MOST tests |
XI. MY EXPECTATIONS ARE THAT YOU
WILL
READ THE CHAPTERS RESPONSIBLY
DO YOUR OWN HOMEWORK AND IN A TIMELY MATTER
REMEMBER--WORKING WITH OTHERS IS HIGHLY RECOMMENDED
E-MAIL ME OR CALL ME AFTER YOU HAVE MADE A
REASONABLE ATTEMPT (IT IS RIDICULES TO STAY UP ALL NIGHT BECAUSE YOU
ARE STUCK). CALL ME AFTER 8 A.M. BEFORE 10 PM, AND WE'LL GET
IT SQUARED AWAY SO YOU CAN SLEEP/BREATHE/ETC). YOU HAVE A
206-669-0012 NUMBER WHICH IS A SEATTLE NUMBER (HOPEFULLY NOT LONG
DISTANCE FOR YOU). You can also call my home phone if
you have "free" long distance or free after hour
or weekend minutes.
E-MAIL ME (WITH "HELP" AS THE FIRST WORD IN YOUR
SUBJECT LINE) IF YOU NEED HELP--See subject line requirements
next.
TYPE IN CORRECT SUBJECT LINES 121,
your last name, your first name, Chapter #, Specific problem number or
critical thinking or whatever it is. Each quarter there are approximately 1500-1700 e-mails. You can see the
need for detail and order.
WATCH THE DATED SQUARES ON THE ASSIGNMENT SHEET for
assignments and drop dead due dates when homework quizzes and
achievement tests are due on Blackboard and when chapters should be in
my hands (faxed, scanned and e-mailed, US mail, etc.) If you find
yourself in an emergency/overload situation, let me know; and we can
usually figure something out so you can complete the class
successfully. You don't need to suffer in silence.
THE FINAL DUE DATE FOR EVERYTHING IS IN MY HANDS (By snail mail, e-mail, fax, overnight) NO LATER THAN
FRIDAY, JUNE 13. Monday, June 9 is the first day of finals on campus.
SO MAIL EARLY. If due to a postal error, anything
reaches me too late to turn in grades (BUT POSTMARKED BY JUNE 11), I'll simply issue a grade
change AT THE BEGINNING OF THE NEXT QUARTER.,
but it must be postmarked no later than JUNE 11 to qualify for that
deal.
Try answering another student's question on the discussion thread or
in the "chat" room.
Chime in if you can help. Even if
you can't, let others know you are having the same problem. I'm
not the only source of information or you may get the e-mail before I
tune in.
Help one another--learn by sharing.
Ask questions!
Follow directions.
Let me know if you feel anything is unfair or inadequate; this is a team effort.
Demonstrate ethical behavior.
Participate in your learning by doing your part to prepare, join in, and laugh.
Let me know if you find an error in anything so I can change it
before everyone sees is--extra points are available if you find it
first--Blackboard, my e-mail, links I have given you, etc. Play
nicely, please.
XII. ACCESSIBILITY
| If you need course adaptations or accommodations because of a disability; if you have
emergency medical information to share with the instructor; or if you need special
arrangements please provide the instructor with
the Letter of Accommodation you have received from the Office of Access Services. Access
Services is located in Building 6 in the Student Development Center |
| |
XIII. INCOMPLETES ARE NOT GIVEN FOR
DISAPPEARING.
An incomplete may be granted if you have completed
80% of the course and under special and verifiable
circumstances in advance of the end of the quarter after E-MAILING
me--not the last days of the quarter either. Do not assume
you will receive an incomplete if you don’t finish. "Just not done" and/or
"working too many hours" are not acceptable reasons for receiving an incomplete.
It is your responsibility to set your priorities, balance your schedule, and stay in
contact with me if there is a problem. I'm very understanding,
but don't wait until the last minute. |
| |
XIV. SUMMARY OF RESEARCHER’S ADVICE ON MEMORY RETENTION:
1. Hear only--retain 10%
2. Hear and See--retain 30%
3. Hear, See, Say--retain 79%
4. Hear, See, Say, and Do--retain 90%
XV. SUMMARY OF ADVICE FROM PREVIOUS
ACCOUNTING STUDENTS:
1. Keep your reading and homework up to date
2. Read chapters BEFORE starting the
homework
3. Ask questions of me and each other
4. Check your e-mail regularly--fewer surprises, more feeling part of a group.
5. e-mail or call me if you have a problem or just
overwhelmed--I'm pretty good at assessing
and getting someone back on track--but be sure you have done your part
so when I say--did you read the syllabus,
you can say "yes," and underlined, and
highlighted.
XVI. COURSE ENVIRONMENT
As an instructor at Highline Community College, I will work to
insure that this ONLINE COURSE is free of any harassment that has the purpose or effect of
creating an intimidating, hostile, or offensive learning environment. Furthermore, I will
insure that each female and male has an equal "voice" in this class and that each
"voice" is
equally valued. |