Accounting Systems & Procedures
I. Course Prefix/Number: ACC 250
Course Name: Accounting Systems & Procedures
Credits: 3 (3 lecture; 0 lab)
III. Course (Catalog) Description
IV. Learning Objectives
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
• 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. Sequence of Topics
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
B. Working problems and reviewing solutions
C. Collaborative Projects
D. Case Problems
Course may be taught as face-to-face, media-based, hybrid or online course.
VIII. Course Practices Required
IX. Instructional Materials
X. Methods of Evaluating Student Progress
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 Learning Center. All students are expected to fulfill essential course requirements. The College will not waive any essential skill or requirement of a course or degree program.