GENERIC COURSE SYLLABUS
I. Course Course Course
Prefix Number Name Credit Lecture Lab
ACC 100
Small Business
3 3 0
Accounting
Procedures
II. Prerequisite:
None
III. Course Description
Course introduces accounting
concepts and procedures relating to small business. Content includes basic overview of accounting
cycle, data entry using manual and computerized systems, analysis and use of
financial statement data. Course does
not substitute for ACC 153, Principles of Financial Accounting. ACC 100 is an option for Oakton accounting
majors and may be counted toward A.A.S. in Accounting, Accounting Associate
certificate, or the Income Tax Preparation certificate, if taken prior to ACC 153.
IV. Learning Objectives
To prepare students to
demonstrate the understanding of, and ability to solve problems re:
A. The accounting cycle.
B. Journal entries using manual and
computerized accounting systems.
C. Other Accounting concepts including cash
management, billing, and budgeting.
D. Basic concepts re: analysis and use of
financial statement data.
V. Academic Integrity
Students
and employees at
·
cheating,
·
plagiarism
(turning in work not written by you, or lacking proper citation),
·
falsification
and fabrication (lying or distorting the truth),
·
helping
others to cheat,
·
unauthorized
changes on official documents,
·
pretending
to be someone else or having someone else pretend to be you,
·
making
or accepting bribes, special favors, or threats, and
·
any other behavior that violates
academic integrity.
There
are serious consequences to violations of the academic integrity policy.
Oakton’s policies and procedures provide students a fair hearing if a complaint
is made against you. If you are found to
have violated the policy, the minimum penalty is failure on the assignment and,
a disciplinary record will be established and kept on file in the office of the
Vice President for Student Affairs for a period of 3 years.
Details
of the Code of Academic Conduct can be found in the Student Handbook.
VI. Outline of Topics and Assignment
A. The accounting equation
B. Financial statements
C. Double entry system
D. Journalizing and posting
E. Trial balance and financial statements
F. Completing the accounting cycle
G. Cash management
H. Basic budgeting concepts
I. Introduction to the analysis and use
of financial statement data
VII. Methods of Instruction
In Example --
A. Lecture and Discussion
B. Working Problems and Reviewing Solutions
C. Collaborative Projects
D. Case Problems
VIII. Course Practices Required
In example --
Students must perform on a
college level in reading, writing, problem solving, and oral presentation.
IX. Instructional Materials
In example --
A. Text:
Custom Financial Accounting by Kimmel, 5th edition w/Wiley Plus access
code
X. Methods of Evaluating Student
Progress
In example --
A. Four Tests (100 pts each)
Final
Exam (200 points)
Homework
(6 points each)
Quizzes
(10 points each)
Projects/Cases
(50 points each)
Attendance
is considered if a student is between grades.
B. A point scale based on total possible points.
90 - 100% = A
80 - 89% = B
70 - 79% = C
60 - 69% = D
59% & below F
XI. Other Course Information
If
you have a documented learning, psychological, or physical disability, you may
be entitled to reasonable academic accommodations or services. To request
accommodations or services, contact the ASSIST office in the
Effective
beginning term Summer, 2006 ending term
(term) (year) (term) (year)
Syllabus
prepared by: Jay Cohen
Reviewed
by Dept/Program chair: Jay Cohen
Approved
by Dean: Bradley P. Wooten May 2006