Instructor Contact & Communications. Classroom Location: Prescott High School Room 102. YC Address:

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1 Instructor Contact & Communications COURSE: Introductory Accounting (ACC121) Prescott CRN: INSTRUCTOR: Lauri L. Dreher TIME FRAME/TIME & DAY: Year-long Semester (Spring 2015) August 6, 2015 May 26, 2016 Classroom Location: Prescott High School Room 102 YC Address: or Office Location: Prescott High School Room 102 Office Hours: (online or in person) Dual Enrollment through Yavapai College By Between 8:00am - 8:00pm In person: M, T, Th, & F 2:30 PM to 3:30 PM and by appointment This course is offered through a Dual Enrollment partnership between Prescott High School and Yavapai College resulting in credits that are counted towards both your high school and college education. Being enrolled in both institutions means: You will establish a permanent college academic record and transcript at Yavapai College that may be required by future colleges or universities. This permanent academic record may impact eligibility for future financial aid. All students are expected to be in compliance with all current published Prescott High School and Yavapai College policies, rules, and regulations. Yavapai policies are stated in the Student Code of Conduct In accordance with FERPA-Family Educational Rights and Privacy Act of 1974 (www.yc.edu/ferpa). Yavapai College records belong to the student, who can share with the parent by logging on to the website at General Course Information, Content, & Learning Outcomes Course Purpose: The purpose of this course is to, not only provide students with an understanding of what is accounting, but to also provide basic knowledge and skills of beginning-level concepts which guide bookkeepers when recording, reporting, summarizing, and interpreting economic data. Reports can then be issued and decisions based upon these reports are made for various departments. 1

2 Credit Hours: 3.0 Course Description: Prerequisite: Course Content: Learning Outcomes: Assessment Measures Introductory Accounting is structured around understanding general ledger bookkeeping and preparing financial statements. Introduction to Business & Management (PHS) 1. Analyzing and recording transactions: general journal and general ledger 2. Trial balance and adjusting entries 3. Financial statements 4. Closing entries and post-closing trial balance 5. The accounting cycle for a merchandising concernperiodic inventory method 6. Cash accounting and banking procedures 7. Sales and cash receipts 8. Purchases and cash payments 9. Ethics in accounting Upon successful completion of this course, the learner will be able to: 1. Use generally accepted accounting principles to perform general ledger bookkeeping for a service business. (1, 2, 4, 6) 2. Analyze and record financial transactions into a general ledger bookkeeping system for a merchandising concern. (5-8) 3. Prepare general-purpose financial statements for service and merchandising concerns. (3, 5) 4. Prepare a bank reconciliation report. (6) 5. Appraise financial scenarios for ethical concerns. (9) All assignments are related to the learning outcomes noted above and will be graded individually. To measure how students are meeting the course learning outcomes, the following assessments will be used: assigned readings and corresponding notes, projects (individual & group), accounting simulations, in-class work & participation, vocabulary, and exams & quizzes. As required by the Arizona Department of Education, every student that is enrolled in ACC121 is required to take an Endof-Program Assessment designed to measure the knowledge and skills attained in this 3-year program. No matter what grade the student has earned by means of the below Grading Criteria, any student that does NOT pass the End-of- Program Assessment (passing percentage determined by Arizona Department of Education) will NOT receive Yavapai College Credit for ACC121; the student will ONLY receive 2

3 grade earned and credit for Prescott High School transcript purposes. Item Weight Class/Homework exercises, problems, activiities 30% Chapter outlines/notes & vocabulary 15% Simulations 20% Chapter Exams & Quizzes 15% Final Exam 20% Total 100% Grading (credit) criteria: Textbooks, software, supplies, equipment and/or tools I will do my best to return graded/corrected work assignments within 1 week of normal business hours after the scheduled due date. LATE WORK: Late submission of any assigned work will not be accepted for a grade. Therefore, it is imperative to schedule appropriate time between class meeting sessions in order to complete assigned work by due date and time. If you have questions regarding an assignment, please contact me prior to the due date so your question can be answered in a timely manner. I check my throughout the day, and intend to respond within 24 hours (and usually sooner). Grading Scale Percent Grade A B C D Less than 60% F Note: Students may elect S/U grading. Please be advised that the S grade is defined as equivalent to a grade of C or better on the conventional grading scale of A-F. A course completed with an S grade indicates appropriate understanding of subject knowledge to satisfy the prerequisite requirement of a related higher-level course. Students who prefer the S/U grading option should notify the instructor. Textbooks: Century 21 Accounting General Journal 10 th Edition, authors: Gilbertson, Lehman, & Gentene; ISBN: Accounting Working Papers (workbooks) Notebook and paper Writing instrument Calculator (NOT cell phone calculator!) Student Resources (as applicable) 3

4 Campus Resources: Campus Resources available through Student Services (http://www.yc.edu/v4content/student-services/default.htm). myyc Portal: All Yavapai College students will be required to use the myyc Portal to register, add, or drop classes online at First-time students will create a log-on username and password. The myyc Portal includes: Links to your College Your degree audit system DegreeWorks to track your progress Registration information - also your schedule View transcripts, update information, and more! For assistance with the Portal, go to myycportal help at Student Accounts: Yavapai College requires enrolled students to have an address to which official College communications can be sent called 'Scholar', accessed by clicking on the icon in your myyc portal. Students are expected to check their Yavapai College Scholar account for collegerelated information and for class information and announcements, as directed by the instructor. For assistance, go to YC starter guide at Students may elect to forward their to an address different from their official Yavapai College account, but assume full responsibility for reading at the forwarded location. For assistance, go to YC forward instructions at All Yavapai College students will be required to use the myyc Portal to register, add, or drop classes online at First-time students will create a log-on username and password. Returning students will register and use the myyc Portal as well. Library Services: Library services are available at the Prescott and Verde Valley Campuses. Both are members of a countywide library network, which provides access to a wide range of information and resources at libraries throughout Yavapai County. Both libraries also include public computer access. Learning Centers & Tutoring: Online resources and services: Learning Centers are available on both the Prescott and Verde Valley Campuses. These centers provide a variety of learning support for students including tutoring, adaptive computer and learning equipment for students with disabilities, and a networked general computer lab for registered students. Please call for details: Prescott , or Verde Valley Web link: Online writing tutoring for any academic subject is available at Open Computer Labs: The Prescott campus has open computer lab hours for currently-enrolled students. Prescott Campus FALL 2015 lab hours (check link above for lab closure dates) Monday - Thursday: 7:30 am - 9 pm 4

5 Friday: 7:30 am to 7 pm Saturday: 10:00 am to 4:00 pm Sunday: 2:00 pm to 7:00 pm Labor Day (No Classes. College Closed.) Monday September 7 Fall Break (PUSD Only, not YC) Mon. Fri October 5-9 Veterans Day (No Classes. YC and PUSD Closed.) Wednesday November 11 Thanksgiving Break (No Classes. YC and PUSD Closed.) Wed. Sun. November Holidays & Closures: YC Semester Break (No Classes. College Closed.) Sun. Mon. Dec. 13 Jan.18, 2016 PUSD Winter Break Mon. Sun. Dec. 21 Jan. 3, 2016 MLK Day (No Classes. YC and PUSD Closed.) Monday January 18 President s Day (PUSD Only, not YC) Monday February 15 Spring Break (No Classes. YC and PUSD Closed.) Mon. Sun. March 7-13 Spring Holiday (PUSD Only - dependent on # of snow closure days) Institutional Policies and Instructor Procedures Attendance: Friday March 25 Students are expected to attend and participate in all class meetings, laboratories, and field trips. A student who expects to be absent due to another school-sponsored activity or compelling personal reason must make prior arrangements with the instructor. All course work must be made up as directed by the instructor. A student who does not adhere to instructor and College attendance requirements may be dropped from the course as defined in the Yavapai College General Catalog. Satisfactory (S) Unsatisfactory (U) Grades Per Prescott High School attendance policy (pgs. 9-14) in the Student Handbook). It is impossible to gain the full benefit of any class experience through make-up work. Absences may be considered excessive when the number of absent days exceeds ten percent of the number of required attendance days. as stated in ARS Prescott High School allows a total of 9 absences, excused or unexcused, or four (4) unexcused absences per class per semester prior to losing credit for that class. When a student reaches five (5) unexcused absences or a total of 10 unexcused or excused in a class, they will lose credit. An S grade is defined as equivalent to a grade of C or better on the conventional grading scale of A-F. A course completed with an S grade indicates appropriate subject area knowledge to satisfy the prerequisite requirement of a related higher-level course. Specified courses are graded only S/U. Students who prefer the S/U grading option must notify the class instructor. Conditions of Satisfactory/Unsatisfactory (S/U) grading: 5

6 Since some college and universities limit the number of credits completed with S/U grading that will transfer, or restrict the way that such credits may be applied to degree requirements, it is recommended that students preparing to transfer select the S/U grading option only for elective courses. A maximum of twelve (12) hours of S credit from 100- and 200-level courses may be applied toward Yavapai College graduation requirements. S/U grading is not an option for courses applied to the Arizona General Education Curriculum (AGEC). S/U grades are not computed in the student s Yavapai College grade point average. Academic Integrity: Honesty in academic work is a central element of the learning environment. It will be assumed that you will present your own work. The presentation of another individual s work as one s own or the act of seeking unfair academic advantage through cheating, plagiarism or other dishonest means are violations of the College s Student Code of Conduct. Student Code of Conduct: Definitions of plagiarism, cheating, and violation of copyright and penalties for violation are available in the Yavapai College Student Code of Conduct Respect for the rights of others and for the College (and high school) and its property are fundamental expectations for every student. The Code of Conduct outlines behavioral expectations, and explains the process for responding to allegations of student misconduct. Students are expected to respond and write in a professional and appropriate manner when activities are assigned to create scenarios, discuss opinions, present on a selected subject, or post to the web discussion board. Inappropriate language or objectionable material will not be tolerated and could result in disciplinary measures and/or a failing grade for the class. Web link for the Student Code of Conduct Internet Downloading: Yavapai College & Prescott Unified School District technological equipment and resources must be used in accordance with the Copyright Guidelines. Use of equipment and resources to illegally copy, download, access, print or store copyrighted material or download pornographic material is strictly prohibited. For example, file swapping of copyrighted material such as music or movies is strictly prohibited. Users found to violate this policy will have their privileges to use Yavapai College technological equipment and resources revoked. Disability Resources: Yavapai College is committed to providing educational support services to students with documented disabilities. Accommodations for a student must be arranged by the student through the Disability Resources Coordinator (Prescott Campus: or Verde Valley Campus: ). 6

7 Cell Phones, Smart Yavapai College & Prescott Unified School District is committed to providing a Devices & Texting: quality learning environment. All cell phones and pagers must be placed in a non-audible mode while in classrooms, computer labs, the library, the learning center, and testing areas. While on YC campuses, cell phones (and other smart devices) need to be used outside these facilities. While on PHS campus, students may only use electronics when instructed by and/or allowed by instructor. Notice: The instructor has the right to make additions, deletions, and alterations to this syllabus and the requirements of this course with proper notification to the students. 7

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