GENERIC
COURSE SYLLABUS
I. Course Course Course
Prefix Number Name Credit Lecture Lab
ACC 250 Accounting Systems & 3
3 0
Procedures
II. Prerequisite:
Recommended: ACC 153
III. Course
Description
Course
requires work with accounting systems to maintain the books and prepare
financial statements. Content includes
preparation of source documents, flowcharts, journal entries, adjusting
entries, general ledgers, subsidiary ledgers, bank reconciliations,
depreciation schedules, payroll records, and financial statements, including
the statement of cash flows. Microsoft
Excel and QuickBooks used in this course.
Prior experience with the software not required.
IV. Learning
Objectives:
To
prepare students to demonstrate understanding of concepts and ability to solve
problems in the following areas:
A. Designing
and setting up accounting systems for trading and service companies.
B. Keeping
books for the above businesses.
C. Keeping
books for the above system on a computer.
D. Keeping
payroll records for various businesses.
E. Filling
out payroll tax returns for various businesses.
F. Filling
out sales tax returns for various businesses.
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:
--In Example--
A. Accounting
Systems - Worksheets/Financial Statements
B. Accounting
Systems - Transaction Worksheet/Financial Statements
C. Accounting
Systems - From Source Documents
D. Accounting
Systems - Computer Applications
E. Payroll
Summarization - Summary Worksheets/Tax Returns
F. Payroll
Systems - From Source Documents
G. Sales Tax
Returns
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, oral
presentation and basic application.
IX. Instructional Materials:
--In
Example--
A. College Accounting Ch 1-13, 12th Edition, by
Price, Haddock, Farina
ISBN: 978-0077264338
B. Student Handout Packet only available at
Oakton bookstore.
X. Methods
of Evaluation Student Progress:
--In
Examples--
A
student must continue to submit each project until it is 95% accurate. He may submit each project three times;
however, only his first grade is recorded.
Each project is worth 100 points or an amount as designated by the
instructor.
A point scale based on total possible points will be
used;
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