Trinity Valley Community College

TVCC … Excellence … A Shared Vision

Introduction to Accounting, ACNT 1303

Spring 2007 Internet Syllabus

Instructor	Kippi Harraid Business Professor	Email	kharraid@tvcc.edu Prefer emails within WebCT for class questions
Office Hours	Location: New Technology Center 1:00 –   3:00 pm      M/W 10:30 – 12:00 am    T/TH	Phone	903.677-TVCC 903.670.2632 (office)

Description:

Welcome to Introduction to Accounting Online!  This course provides an introduction to bookkeeping and accounting in which the principles of double entry bookkeeping will be studied.  Emphasis is placed on journalizing, posting to ledger accounts, trial balances, financial statements, and adjusting and closing entries.  Business forms, vouchers, interest and discounts are also studied.  This course is designed for students who have not had high school bookkeeping.  It is not designed as a transfer course. 

This course is part of a workforce education program designed to provide the educational competencies and skills required for employment in business, industry, technical fields, and health services.  In addition, many students enhance and upgrade their job skills for career advancement.  Introduction to Accounting is required curricula for several certificate programs within the following areas of study at TVCC:

· Accounting

· Business and Office Administration

· Computer Science

· Early Childhood Development

· Management

Goals:

The primary purpose of Introduction to Accounting is to provide you with a hands-on approach to the study of accounting.  People study accounting for a variety of reasons.  Employers may require accounting skills, or you may be self-employed and need to do your own bookkeeping.  Maybe you are preparing to take the Financial and Managerial Accounting transfer courses.  This course is designed to meet all of those needs. 

Building on the foundation of your textbook, we'll add lecture notes, class discussions, and quizzes to build your accounting skills.  The course is fast-paced, so keep up with the work!

Requirements:

The computer system requirements for this course are as follows:

· Windows 98 or later operating system

· Easy access to a reliable Internet connection – 56K modem speed or higher

· A word processing program such as Microsoft Word 97 or later version, Microsoft Works, or Word Perfect

· Other helpful software needs to utilize the textbook companion web site

o Spreadsheet capabilities utilizing Microsoft Excel 97 or later version

o Presentation capabilities utilizing Microsoft PowerPoint 97 or later version

o Some Internet assignments require you to access PDF documents.  The letters PDF indicate a document is in the Portable Document Format (PDF). To view these files you will need the Adobe Acrobat Reader which is available for free from http://www.adobe.com/products/acrobat/readstep2.html. 

Text:

Heintz, James and Parry, Robert.  College Accounting, 18^th Edition. Ohio:  South Western, 2005.   ISBN 0-324-20149-4

Resources:

The textbook, College Accounting, 18^th ed., offers some excellent special features.  Be sure to use these!  Many of your questions will be answered by visiting the student companion web site.

http://websites.swlearning.com/cgi-wadsworth/course_products_wp.pl?fid=M20b&product_isbn_issn=0324201494&discipline_number=400&audience_code=020

That is a very long address, so if you’re not able to click on this link, you might want to go to

http://heintz.swlearning.com and then click the student resources tab (light purple in color) on the far right hand side of the page. It will take you to the same place.

Expectations:

You will be expected to:

· Complete the WebCT tutorial regarding necessary WebCT tools http://www.tvcc.edu/Depts/dist.learning/WEBCT_Tutorial/index.htm

· Follow TVCC Internet course policies and procedures

· Communicate weekly with instructor and meet all deadlines

Learning Outcomes:

Upon successful completion of this course, you will be able to perform the following accounting procedures with ease: 

· Correctly use the fundamental accounting equation and a double-entry bookkeeping system.

· Accurately analyze transactions and identify the effect of the transaction on the accounting equation.

· Accurately journalize business transactions, correcting, adjusting, and closing entries using the general journal and special journals.

· Correctly prepare financial statements for a sole proprietorship.

· Correctly journalize payroll transactions.

· Correctly prepare tax documents.

· Properly use special journals for journalizing transactions.

· Correctly apply accounting principles to a service firm and a merchandising firm.

Instructional Method:

· Read each unit in each chapter.

· Complete the chapter ending activities to reinforce learning

· Check WebCT on a regular basis for postings, instructor comments, and discussions.

· Refer often to the class schedule and calendar on WebCT for assignments and due dates. If you’re having difficulty, contact the instructor.

· “Practice makes perfect!”  Remember that you will need to be proficient at working accounting problems to be able to take a timed exam online.

Course Access via WebCT

Students can log on to the TVCC WebCT website after the first class day of the semester. 

· Information regarding TVCC WebCT may be found at http://www.tvcc.edu/WebCt. 

· Log-on information can be found at http://www.tvcc.edu/WebCt/studentinfo.aspx

All student log-ins are as follows:

· User ID:  Your last name followed by the first initial of your first name plus the last four digits of your social security number.  For example, Kippi Harraid, 461-08-1234, would be harraidk1234. 

· Password:  The last four digits of your social security number. 

· Both your user name and password are case sensitive, so pay close attention to the caps lock key!

· Once you have logged in to WebCT, you may change your password – just make sure you remember it!  If you forget your password, you will not be able to access your course until it is reset by TVCC Network Services.

· Utilize the navigation tools within WebCT to go from place to place within your course rather than the back and forward buttons in your browser.

Discussion Board:  

Each student will be expected to log on to the discussion board on WebCT each week where there will be chapter discussion thread assignments posted.   You will be required to read and discuss selected accounting cases.  All entries should be posted no later than 11:00 p.m. on Saturday of the scheduled week.

Exams:  

All exams will be timed. Students who fail to take an exam without contacting the instructor prior to the exam will receive a zero for that exam and will not be allowed a make-up.  If a test is announced as a proctored exam, the exam will not be administered online.  Students will be required to come to the TVCC Athens Campus Library Resource Center, testing center, or the testing center on their home campus to take any proctored exams. VCT students will be required to go to the testing center on their host campus to take the proctored exams.  

Grading Policy:  

Chapter Tests	40%
Projects and Chapter Assignments	30%
Discussion Board/Participation	20%
Final Exam	10%

Online Learning:  

This is not a self-paced class. Please refer to the class schedule and calendars for assignments and due dates. Keep in mind that online learning is active and self-initiated, and therefore requires self discipline. Don't think that this class will be easier because it is online; it will probably be harder.
Here are some tips for successful completion of an online course.

· Prepare in advance

· Set a specific time of day for doing the work

· Prepare a physical setting (close the door, eliminate interruptions, etc.)

· Ask lots of questions in the discussion board if you don't understand something

Online Etiquette:  

If you haven't participated in online communication very much, you might want to visit a few web sites that explain "Netiquette,” such as http://www.learnthenet.com/english/html/09netiqt.htm. 
Briefly,

· Use polite, understated, good language

· Do not type in ALL CAPS, which is perceived as shouting

· If you disagree, do so politely

· Think of your comments as being printed in a newspaper

Documentation of Course Completion:

You are expected to keep copies of all of your submitted work.  If an assignment is lost, it will be your responsibility to redo and/or resubmit the assignment for grading. 

Once an assignment is graded and returned, you must keep a copy of the graded assignment in electronic format.  Then, if there is a dispute on the grade, you have verification of grade received.

Late Work:

This course is not self-paced; there are published assignment due dates.  No late work will be accepted, unless there is a special circumstance that is discussed with the instructor BEFORE the assignment's due date.  Any work turned in after the due date without prior approval will be recorded with a grade of zero.  In other words – no surprises – keep your instructor informed!!

Academic Integrity:

Among the violations of academic integrity are: cheating, plagiarism, falsification and fabrication, abuse of academic materials, personal misrepresentation and proxy, bribes, favors, and threats. 

Any work that is submitted for grading should belong to you.  Your work must reflect your own personality and understanding; work copied from another is unacceptable and grounds for a breach of academic integrity.   Specifically, as academic integrity issues relate to this course, if it is discovered that you are not completing your own assignments, you will fail this course.  The moral of this story is to study with others, but do your own work! 

TVCC is an equal opportunity employer/educator functioning under the affirmative action plan and

does not discriminate on the basis of race, color, national origin, sex, disability, or other legislated

categories in its services, employment programs,and/or its educational programs and activities.

This includes but is not limited to admissions, treatment, and access.