HOUSTON COMMUNITY COLLEGE INSTRUCTOR: LINDA FLOWERS
SYLLABUS - ACCT 2301 TELEPHONE: (713)718-7865
PRINCIPLES OF ACCOUNTING I (West Loop Campus)
MANDATORY PREREQUISITE: ACNT 1303 OR DEPARTMENT WAIVER
This course covers the fundamentals of financial accounting, including double-entry accounting and the accounting cycle. Other topics include cash, receivables, inventories, plant assets, liabilities, partnerships, corporations, investments, funds and analysis and interpretation of financial statements.
BASIC COURSE GOALS:
The primary purpose of this course is to provide the students with a comprehensive course in financial accounting. The course is designed to meet the needs of those students who are preparing for a career in accounting and for those from other academic disciplines who recognize that the ability to use and interpret financial information is essential in today’s business world.
TEXTBOOKS & RELATED MATERIALS (REQUIRED):
Text: Accounting, 5th edition, by Charles T. Horngren, Walter T. Harrison Jr. and
Linda Smith Bamber. Upper Saddle River, New Jersey: Prentice-Hall, 2002.
Working Papers: The working papers are designed to help students successfully complete their homework assignments. All appropriate forms used in the chapter problems and special review problems are included. The working papers are identified by problem number and name.
Study Guide: This chapter-by-chapter self-study guide will help students master the basic content of the text. The study guide provides a comprehensive chapter review that summarizes the learning objectives and other key terms and defines all glossary terms. A self-test for each chapter offers a series of reinforcement and feedback items in the form of true-false, fill-in-the-blank questions, and exercises.
EVALUATION AND REQUIREMENTS:
Students are expected to read all assigned chapters, complete and submit all assignments on due dates, and attend all classes. The nature of the course is such that perfect attendance is essential for mastery of the course content. A missed class can never be duplicated.
Accounting is best learned through doing. Therefore, there are always homework assignments to do. This will require a considerable commitment of time and effort from you. Typically, the successful student in college can count on 3 hours of independent study for every hour in the classroom.
Students are responsible for the “learning objectives” at the beginning of each chapter. Accounting is a subject that cannot be mastered passively. The concepts and ideas can be compared to building blocks - each serves as a foundation for new ones. It is extremely important that each student be actively involved in the learning process. This requires intensive study of each chapter, the study guide, and continuous application of the ideas to homework problems.
Your final grade for this course will be based on how well you do in meeting the evaluation requirements listed on your assignment schedule and applying the grading scale which is listed below.
90 - 100% = A
80 - 89% = B
70 - 79% = C
60 - 69% = D
BELOW 60% = F
Students are expected to attend class regularly. Students are responsible for materials covered during their absences, and it is the student’s responsibility to consult with the instructor for any make-up assignments. Although it is the responsibility of the student for non-attendance, the instructor has full authority to drop a student for excessive absences. A student may be dropped from any course for excessive absences after the student has accumulated absences of 12.5% of the hours of instruction. For example, in a 3 credit hour lecture class meeting 3 hours per week, a student may be dropped after 6 hours of absence.
DROPS AND WITHDRAWALS:
It is the responsibility of each student to officially drop or withdraw from a course. Failure to officially withdraw may result in the student receiving a grade of F in the course. A student may officially withdraw in any of the following ways:
1. Complete an official withdrawal form at any HCCS campus.
2. Drop using the new on-line system, during the drop/add period..
3. Send a letter requesting withdrawal to:
P. O. Box 667517
Houston, TX 77266-7517
The withdrawal will be effective as of the date of the postmark. Withdrawals will NOT be accepted by telephone.
Anyone caught cheating will be given an F in the course. A report on the incident will also be submitted to all appropriate school officials.
STUDENTS WITH DISABILITIES:
Any student with a documented disability (e.g. physical, learning, psychiatric, vision, hearing, etc.) who needs to arrange reasonable accommodations must contact the Disabilities Services Office at the respective college at the beginning of each semester. Faculty is authorized to provide only the accommodations requested by the Disability Support Services Office.
There will be no make-up exams. However, you may make special arrangements with me to take an exam early.
TUTORS AND LAB ASSISTANTS:
Tutors and lab assistants are usually available at the Central, West Loop, Town & Country and Stafford campuses. Please call Laura Collins, 713-718-7911 for posted times.
An assignment schedule is attached to this syllabus. We will attempt to follow this schedule throughout this semester. Any modifications to this schedule will be announced in class.
Acct 2301 - Principles of Accounting I Linda Flowers
Fall, 2003 - Tuesday 7:00 p.m. 713-718-7865 (West Loop Campus)
Aug 26 Chap 1 Problems 1-1A; 2A; 5A; 6A
Sept 2 Chap 1 & 2 Problems 2-2A; 3A; 6A
9 Chap 3 Problems 3-1A; 3A; 5A 16 Chap 4 & Review Problems 4-1A; 5A; 6A
23 TEST #1
30 Chap 5 & 6 Problems 5-3A; 4A; 6A
Oct 7 Chap 6 & 7 Problems 6-2A; 4A
14 Chap 7 & 8 Problems 7-3A; 4A; 6A
21 Chap 9 & Review Problems 8-2A; 3A; 5A
28 TEST #2 Problems 9-3A; 4A; 8A
Nov 4 Chap 10 & 11 Problems 10-2A; 4A; 7A
11 Chap 11 & 13 Problems 11-1A; 3A
18 Chap 13 & 14 Problems 13-2A; 4A; 7A
25 Chap 17 Problems 14-1A; 2A; 6A
Problems 17-4A; 4B
Dec 2 TEST #3
9 FINAL (7:30 p.m.)
You are responsible for having each chapter’s assigned problems completed neatly by the class following each chapter lecture. I will pick up randomly chosen homework problems on test nights only. I highly recommend that you do more problems on your own. I accept NO late homework.
Best 2 of Exams 1, 2, 3 200 points 376 - 420 points = A
Homework 40 points 334 - 375 points = B
Projects (2) 60 points 292 - 333 points = C
Comprehensive final 120 points 250 - 291 points = D
Total points 420 points 0 - 249 points = F