at the center 9s web site http://flightline.highline.edu/tutoring/. NATURE OF THE COURSE Practical accounting provides students with a strong basic knowledge of accounting terms, concepts, and procedures taking into consideration student 9s varying objectives including entering the job market in bookkeeping/accounting, providing background for other jobs in business but outside of accounting, or preparing for advanced studies in accounting.<br><br> The course presents the fundamentals of double-entry bookkeeping and the accounting cycle for service and merchandising organizations and includes special journals, ledgers, and payroll records. Each student will complete a practice set with emphasis on sole-proprietorship accounting. 1 GOAL AND OBJECTIVES FOR ACCOUNTING 121 MISSION STATEMENT My mission is to provide members of our diverse community (students of Accounting 121) with educational opportunities to develop accounting knowledge, skills, attitudes, and values necessary for productive, responsible, and meaningful careers.<br><br> My mission includes developing and enhancing your ability to identify and summarize assumptions, issues, and salient arguments, as well as to draw logically valid conclusions from statements, images, data, and other forms of evidence relevant to accounting and to assess the implications and consequences of conclusions. GOAL 3 Student Learning Outcomes Accounting is a process involving recording and reporting business transactions in a manner suitable for users to make informed business decisions. By the end of this course, students should be able to analyze, measure, classify, record, summarize, interpret, and communicate information about business transactions in accordance with generally accepted accounting principles (GAAP).<br><br> However, the emphasis in Busn 121 is analyzing, measuring, classifying, recording, and summarizing business transactions. The course will also provide you with an opportunity to work in small groups when solving accounting problems. A single person can make a big difference in an organization.<br><br> But rarely does a single person have enough knowledge or experience to understand everything that goes on in a process. Major gains in quality and productivity most often result from teams - a group of people pooling their skills, talents, and knowledge. You are expected to participate in a group when assignments are designated group work .<br><br> OBJECTIVES This is a business class and you and I should approach it in a business-like manner. Employers expect our presence at work and your classmates should expect your presence at group assignments and meetings. Employers also expect your work assignments to be professional (neat and organized), completed on-time, and as accurate as possible.<br><br> And, finally, employers expect your active involvement in learning your job. I also expect you to attend class, to be prepared to discuss the assigned material, participate in group assignments, and complete your homework assignments in a neat and organized manner by the due date. Class Discussion - Class discussions are an exchange of ideas and your attention and attendance is necessary.<br><br> Certain behaviors cause disruption for other students and me; therefore, turn off cell phones and please do not sleep in class. You should try to arrive on time but if you are late, try not to disrupt the class when you arrive . Class discussions allow the class to discuss the major concepts of the course, clarify all assigned material, and give each student an opportunity to express themselves on matters relevant to the course.<br><br> All students and instructors should honor the rights and ideas of all people and value each other 9s beliefs and individual and cultural differences. I encourage creativity, challenge, and debate in learning. Books - The books will guide the class discussion, give you a vehicle for self-study, and are sources for answering questions.<br><br> The textbooks are: " College Accounting " Working Papers with Study Guide " Practice Set 2 Blackboard 3 Blackboard i s an on-line course management system. I have created a course web site at http://blackboard.highline.edu/ and it will give you access to a variety of on-line learning tools and handouts. Access to Blackboard requires a password and instructions to gain access will be provided separately.<br><br> Different instructors use different features of the system, so explore the site and check with me for specifics. Use of Blackboard in this course is optional but it does contain information that may be useful to you. Homework Assignments -- I choose assigned homework problems to cover significant points in the course and to provide the basis for class discussions.<br><br> Homework problems are learning devises that I will be collecting and grading. The homework assignments are listed by chapter and by day. Completing homework may require up to two hours each day.<br><br> I collect the homework assignments on the date shown on the assignment schedule unless I give you an alternate date. I grade homework based on the following characteristics: accurate, neat and organized, complete, and submitted on the due date. I believe that these are the same characteristics that employers 9 look for in employees.<br><br> The maximum points given, after considering the characteristics, for each homework assignment are: Submitted on the due date 20 points Submitted one day after the due date 16 points Submitted two days after the due date 14 points Submitted three or more days after due date 0 points If you cannot attend class, e-mail me your assignment before the class time. H omework submitted after the second day will not be accepted and no points will be given. Extra credit will not be granted.<br><br> All assigned homework, including problems done in class (in-class assignments), must be included in your submission. Each day will be a separate submission. Each homework submission will include a cover sheet (attached example), which will include your name, course and time, and each homework assignment (problem, exercise, etc) and whether you have completed (C), partially completed (PC), or not completed (NC) that problem.<br><br> You do not need to consider whether you accurately completed a problem; just whether you completed it to the best of your ability . I will not accept homework that does not have a cover sheet. Failure to accurately report the completion of your homework (for example, to state that you completed a problem when you obviously did not) will result in a grade of zero points for the entire homework set.<br><br> You can use the cover sheet to write me a note and direct my attention to a homework problem that you want help. At a minimum, I will scan your homework for completeness, neatness, and organization . Practice Set 3Practice set simulates experience in financial accounting and will enable students to: " Bridge the gap between the textbook and practice when analyzing, classifying, recording, summarizing, and interpreting business transactions.<br><br> " Explore the tasks required of a full-charge bookkeeper. You will be working on the practice from early in the course until the project is completed. During that time I will be assigning specific tasks which will be due on specific dates and I may be reviewing and grading those items.<br><br> If you do not complete the work on the assigned dates you will lose those points and there is no make up for those points even if the practice set project is completed by the end of the quarter . It is your responsibility to manage your time and the completion of the practice set. In-Class Assignments 3 During class, certain textbook exercises and problems or handouts will be assigned and worked during class time as group work and I usually collect these assignments at the end of that class period.<br><br> If you are not in class on that day, then you did not participate in the group and therefore in-class assignments cannot be made up and no points will be given. 3 Quizzes & Examinations 3 The quizzes and exams give you an opportunity to demonstrate your knowledge of the course material by completing a set of questions. Quizzes may be true/false, multiple choice, or problem solving and will test basic understanding of the textbook 9s chapter content.<br><br> Quizzes may be given at the beginning and/or end of the chapter assignment. Quizzes are unannounced and cannot be made up and no points will be given . The one quiz with the lowest percentage score will be changed to a score with maximum points (100%).<br><br> There may be one or more quizzes per chapter. There are three exams given during the quarter. Examinations may be multiple choice questions and/or problem solving questions.<br><br> Make sure that you have a calculator 3 cell phone calculators or PDA calculators are not allowed during the exam. Make-up exams are based on advance notice only and must be completed within three days of the classroom exam . Make-up exams will be completely different (possibly all multiple choice) from the exam given in the classroom.<br><br> You run the risk of a more difficult (or easier) exam. GRADES Cheating, plagiarism, and other forms of academic dishonesty are unacceptable at Highline Community College and are subject to disciplinary action in accordance with the procedures outlined in Washington Administrative Code (WAC) 1321-120-100. Plagiarism or cheating will result in a grade of "No Credit" for the effected assignment(s) and additional sanctions as permitted or required by college policy (see College Catalog and the Student Rights and Responsibilities Handbook).<br><br> Plagiarism includes: failing to cite significant sources in a research paper or presentation; submitting verbatim or in a closely paraphrased form material from a printed or electronic source, a website for example; submitting material produced by another student (for example, copying the practice set), or for another class. In a case of suspected plagiarism or cheating I will consult privately with the student. A.<br><br> If we resolve that cheating has not occurred I will offer my sincerest apologies. B. If we resolve that cheating has occurred: 1) The student will receive no credit for the assignment, 2) I will report the incident to the office of Vice-President for Students, and 3) the office of VP for Students may place the student on academic probation or suspend the student from the college.<br><br> C. If the issue cannot be resolved between the student and me, I will submit a report to the office of Vice President for students and they may conduct a hearing in order to resolve the issue. Your grades provide a measure of performance on the course material.<br><br> I do not have a predetermined distribution of grades for this class. Your grade depends upon the quality of your work. Grades are based upon the following: Examinations Chapter Quiz 5% Exam 1 3 3 60 In class assignments 10 Practice Set 10 Other (homework, team, class participation, and attendance) 15 100% Incomplete Grades -- Highline Community College rules state that before I can give you an incomplete (I) grade, you and I must execute an Incomplete Grade Contract prior to the quarters end.<br><br> An incomplete grade can be given only when minimal work needs to be completed and under specific circumstances. Please talk to me to determine if you meet the criteria for an incomplete grade and if you want to elect an incomplete grade. Otherwise your grade will be based upon the work that you completed during the quarter.<br><br> 4 Grading scale Percent Grade 96-100 4.0 73 2.3 54-55 0.6 94-95 3.9 72 2.2 52-53 0.5 92-93 3.8 71 2.1 50-51 0.4 90-91 3.7 70 2.0 47-49 0.3 88-89 3.6 69 1.9 44-46 0.2 86-87 3.5 68 1.8 43 and below 0.1 84-85 3.4 67 1.7 0.0 83 3.3 66 1.6 82 3.2 65 1.5 81 3.1 64 1.4 80 3.0 63 1.3 79 2.9 62 1.2 78 2.8 61 1.1 77 2.7 60 1.0 76 2.6 59 .9 75 2.5 58 .8 74 2.4 56-57 .7 5

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