Syllabus

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Course Advisories
Eligibility for ENG 099, MATH 070 and READ 099

Course Description
Students will learn introductory theory and application of the double entry accounting cycle for service and merchandising sole-proprietorships, payroll and banking procedures.

Course Objectives
Upon successful completion of the course, students will be able to: Record bookkeeping entries in general, special and combined journals. Move bookkeeping entries to a ledger.
Construct a worksheet, financial statements and a payroll register. Record and post adjusting, closing and reversing entries.
Interpret bank statement and record related bookkeeping entries. Create a petty cash account, record related entries and replenish. Calculate simple and discount interest.

Course Materials
Required:
College Accounting: A Practical Approach, 12th Edition with Study Guide and Working Papers by Jeffrey Slater. ISBN 0132772175. It has been my experience as both a student and instructor that trying to succeed in a class without the textbook is not a viable option. It is a tool necessary for your success. Pencil with eraser

Calculator
Suggested:
Access to myAVC to utilize the course site.

Course Evaluation and Grading

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Tests – 50%
There are five exams, shown on the Course Content and Calendar, throughout the semester including the final, which is not cumulative. Each test is worth an equal percentage of your grade totaling 50%. There will be no make-up tests for any reason.

One test score may be dropped out of the first four. The remaining tests will then carry a heavier weight, 12.5% instead of 10%. In order to drop an exam you must have taken all four and email a request to me prior to May 6, 2013. You may not elect to drop the final exam.

If a test is missed during the semester that exam will constitute the dropped test. Any additional missed exams will receive an “F”. You should bring a pencil, calculator and a...
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