Principles of Accounting I Syllabus

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AC 101: Principles of Accounting I

This course presents the basic structure of accounting. Emphasis is placed on recording, classifying, and summarizing accounting information. Attention is given to procedures related to clerical work, such as payroll, bank reconciliation and journalizing, general ledger posting, and financial statement preparation.
Student Learning Outcomes

After completion of this course, the student will be able to

  1. Have a basic understanding of double entry principles of accounting.
  2. Understand the accounting cycle as related to a service entity.
  3. Journalize transactions.
  4. Post transactions to ledger accounts.
  5. Employ correct accounts payable and accounts receivable procedures. 

General Education Objectives: Critical Reasoning

  1. Students will be able to comprehend material with clarity
Instructional Materials

College Accounting, Jeffrey Slater, 14h Edition, Pearson Learning

YouTube Videos

Minimum Technology Requirements

To complete this course successfully, access to a regular computer/laptop is essential. If you only have access to a phone or tablet, please check your local library for the assistant to access a regular computer/laptop. Chrome browser is highly recommended for this course. You may download the Chrome browser by clicking here. Access to a microphone and a web camera is needed for zoom meetings with the instructor. Excel and PDF readers are also required for this course. You may gain access to the following software below:

  • Download Free PDF Reader Software by clicking here.
  • Free access to web-based Office 365(including Excel) clicks here.

Additional technology requirement information can be found by accessing the Online College page.

Minimum Technical Skills Requirements

To complete this class successfully, you must be able to perform the following basic technical skills before starting the class

  • Use the learning management system
  • Use email with attachments
  • Download, save, and upload files between your computer, book website, and  the online course room
Course Policies

Student Evaluations

Syllabus Quiz    10 points
Assignments 500 points  
Quizzes 500 points
Discussions  90 points
Total 1100 points

 Grading Scales

A = 90% - 100%                   

B = 80% -  89%        

C = 70% -  79%        

D = 60% -  69%        

F = below   60%           

Student Expectations

Completing online classes successfully can be challenging because they require self-discipline, time management, and self-motivation skills. To do so, you are expected to spend at least 6 hours per week on the class learning activities and assessments. It may require additional time for individual Zoom meetings with your instructor if you need help. Being able to balance your school and other life responsibilities is not easy. Not waiting until the last minute and completing class activities in small bites every day is helpful to ensure you are on track with your learning.

You are expected to log into your Canvas course room more than once every week. This allows you to receive course updates and feedback from your instructor in time.

Course Outline

Module 1:   

Syllabus Quiz—Attendance Tracker

Chapter 3: Beginning the Accounting Cycle

Assignments: All Exercises Set A and All Problems Set A

Discussion

Module 2: 

Chapter 3 Quiz—Attendance Tracker

Chapter 4: The Accounting Cycle Continued

Assignments: All Exercises Set A and All Problems Set A

Discussion

Module 3:    

Chapter 4 Quiz—Attendance Tracker

Chapter 5: The Accounting Cycle Completed

Assignments: All Exercises Set A and All Problems Set A

Discussion

Module 4:    

Chapter 5 Quiz – Attendance Tracker

Chapter 6: Banking Procedures and Control of Cash

Assignments: All Exercises Set A and All Problems Set A

Discussion

Module 5:    

Chapter 6 Quiz – Attendance Tracker—A proctor is required for this test

Chapter 7: Calculate Pay and Recording Payroll Taxes: The Beginning of the Payroll Process

Assignments: All Exercises Set A and All Problems Set A

Discussion

Module 6:    

Chapter 7 Quiz – Attendance Tracker   

Chapter 8: Paying the Payroll, Depositing Payroll Taxes, And Filing the Required Quarterly and Annual Tax Forms: The Conclusion of the Payroll Process

Assignments: All Exercises Set A and All Problems Set A

Discussion

Module 7:   

Chapter 8 Quiz – Attendance Tracker

Chapter 9: Sales and Cash Receipts

Assignments: All Exercises Set A and All Problems Set A

Discussion

Module 8:    

Chapter 9 Quiz – Attendance Tracker

Chapter 10: Purchase and Cash Payments

Chapter 10A: Appendix: Special Journals with Problem Material

Assignments: All Exercises Set A and All Problems Set A

Discussion

Module 9:

Chapter 10 and 10A Quiz—Attendance Tracker

Chapter 11: Preparing a Worksheet for a Merchandise Company

Assignments: All Exercises Set A and All Problems Set A

Discussion

Module 10:

Chapter 11 Quiz – Attendance Tracker   

Chapter 12: Completion of the Accounting Cycle for a Merchandise Company

Assignments: All Exercises Set A and All Problems Set A

Weekly Activities

Module 11:   

Chapter 12  Quiz – Attendance Tracker – Due By Noon Friday of the week

 
Communication

Emails will be responded to no later than 48 hours or by the end of business on Monday for mail received over the weekend.

College Policies

Academic Honesty Policy
The college has a firm policy against academic dishonesty, including cheating or plagiarism. Students guilty of academic dishonesty will be administratively dropped from the course with a grade of ‘F’ and subject to disciplinary action, which may include suspension and dismissal. 

Please refer to the Academic Honesty Policy for detailed information.

Technology Support
To be a successful online learner, certain technologies are necessary. Please click here to review the essential technology requirements of the college. Please keep in mind that certain classes may have additional technical requirements. You should be able to find additional technical requirements in your syllabus or your canvas course room. If you have any questions about the technology requirement, please do not hesitate to reach out to us at 1-800-344-4522 or 304-697-7550 or support@hjc.edu

Accessibility Information
Huntington Junior College is committed to full compliance with Section 504 of the Rehabilitation Act of 1973, and the Americans with Disabilities Act of 1990. For detailed information regarding the policy, please click here. Please do not hesitate to reach out to us at 1-800-344-4522, 304-697-7550 or pjustice@hjc.edu if you have any additional questions.

Copyright Policy
As an institution of higher education, Huntington Junior College strongly believes in intellectual property. As such, Huntington Junior College respects intellectual property and has made it a priority to ensure all employees and students respect the copyrights of others. If you have any questions about our copyright policy, please click here to access the copyright policy.

Privacy Policy
The college understands the importance of protecting your information and privacy. Please click here to access information on the Family Educational Rights & Privacy Act.

Other Student Success Services
Please click here for other student success services information, such as financial aid, lab hours, parking, library, transcripts, and career services on the college

If you need to speak with a person regarding any college policies and guidelines, please don't hesitate to get in touch with the college at 304-697-7550 or 1-800-344-4522

This information is standard for each course but specifics may vary based on the delivery method of the course you are taking. Please follow the information provided by your instructor.

This syllabus is subject to change.