HomeMy WebLinkAboutACC-100Bergen Community College
Division of Business and Social Sciences
Department of Business
ACC-100 Introduction to Accounting
Semester and Year:
Meeting times & Location:
Office Hours & Location:
Phone:
Email
Course
Description
ACC 100 Introduction to Accounting explores the need for and use of accounting information
in the business world, and provides an overview of accounting careers. The course is
designed to give students a user’s perspective of accounting and to provide them with the
necessary communication and analytical skills needed to succeed in future accounting
courses.
(Credits: 3 total, 2 lecture and 1 lab)
Prerequisites: None
Co-requisites: None
Student
Learning
Outcomes
And Means of
Assessment
As a result of meeting the requirements of the course, students will be able to:
1. Identify forms of business organizations, business activities and financial statements
2. Prepare financial statements such as income statement, retained earnings statement
and balance sheet.
3. Analyze various transactions and accounts
4. Evaluate liquidity, solvency and profitability
Means of Assessment
Mastery of the student learning outcomes will be assessed using a combination of:
• Lab and homework assignments
• Quizzes and Exams
• Projects and case studies
• Presentations
Course Texts Title: College Accounting with WileyPlus
Author: Weygandt
You can access the course material, including the etext, study tools and assignments through
Bergen’s Canvas portal. The cost is included in your student fee.
OPTIONAL MATERIAL - Students desiring a hard copy of text may purchase a package at the
BCC Bookstore or via direct purchase from the publisher for additional savings. You may also
visit the following URL to purchase directly from Wiley https://www.wileyplus.com/user-login/
Coverage
Welcome to Accounting
The Accounting Equation and Transaction Analysis
The Recording Process: Debits and Credits
The Recording Process: The Journal, The Ledger, and the Trial
Balance
Adjusting the Accounts and Preparing an Adjusted Trial Balance
Completing a Worksheet and Completing the Accounting Cycle
Merchandising Companies: Purchases (Perpetual)
Merchandising Companies: Sales (Perpetual)
Merchandising Companies: Worksheets and Financial Statements
(Perpetual)
Special Journals
Inventory
Cash, Banking, and Internal Controls
Payroll Accounting: Employee Taxes and Records
Payroll Accounting: Employer Taxes and Records
Writing and
Critical
Thinking
Requirements:
There is no specific writing requirement.
Students are required to demonstrate critical thinking by demonstrating an ability to analyze
data and solve problems based on various accounting and business situations.
Grading And
Assessment
Faculty members are encouraged to use multiple methods of assessment and to
assess student learning frequently. A midterm and final exam are not sufficient
measures of student learning.
Some examples of assessment methods are:
• Daily or weekly short quizzes
• Unit exams (multiple choice, problems and/or essays – a mix is best) Use of
True/False questions are prohibited.
• Student presentations, group or individual (a topic from the text, results of research,
etc)
• Research reports or term papers either group or individual
• Class participation (Note: class participation grades cannot be based solely on
attendance but must reflect participation in discussion, responses to questions, etc.,
and should be recorded in the instructor’s grade book.)
GRADING
Examinations 20-60%
Graded homework and in-class assignments 10-30%
Projects and cases 10-30%
Total 100%
*Class participation grades cannot be based solely on attendance. The grade must be based
on objective recordings in the instructor’s grade book of participation, discussion, responses
to questions, etc
BCC
Attendance
Policy:
All students are expected to attend punctually every scheduled meeting of each course in
which they are registered. Attendance and lateness policies and sanctions are to be
determined by the instructor for each section of each course. These will be estab lished in
writing on the individual course outline. Attendance will be kept by the instructor for
administrative and counseling purposes.
Attendance
Policy in this
Course:
It is at the instructor’s discretion to institute an attendance policy. If a student will be penalized
for absences and lateness, it is incumbent upon the instructor to include those provisions in the
outline.
Suspension Of
Classes
Students should check Bergen’s website in the event of emergencies when classes may have
to be suspended; they should regularly check email for information from instructors regarding
cancelled class(es).
Student and
Faculty Support
Services
The Distance Learning
Office – for any
problems you may have
accessing your online
courses
RoomC-334 201-612-5581
psimms@bergen.edu
The Tutoring Center
The Writing Center
Room L125
Room L125
201-447-7489
https://bergen.edu/tutoring/tutoring-center/
201-447-7908
The Online Writing Lab On Line at: https://bergen.edu/tutoring/writing-center/
The Office of Specialized
Services (for Students
with Disabilities)
RoomS-131 201-612-5270
https://bergen.edu/?s=office+of+special+services
The Sidney Silverman
Library – Reference
Desk
Room L226 201-447-7436
Other College,
Divisional, and/or
Departmental
Policy
Statements:
ADA Statement: Bergen Community College is committed to ensuring the full participation of
all students in its programs. If you have a documented disability (or think you may have a
disability) and, as a result, need a reasonable accommodation to participate in this class,
complete course requirements, or benefit from the College’s programs or services, contact the
Office of Special Services (OSS) as soon as possible at 201- 612-5270 or www.bergen.edu/oss.
To receive any academic accommodation, you must be appropriately registered with OSS. The
OSS works with students confidentially and does not disclose any disability -related information
without their permission. The OSS serves as a clearinghouse on disability issues and works in
partnership with faculty and all other student service offices.
Statement of Plagiarism:
From BCC’s Student Code of Conduct, pp. 8-9:
Plagiarism is a form of academic dishonesty and may be a violation of U.S. Copyright laws.
Plagiarism is defined as the act of taking someone else’s words, opinions, or ideas and claiming
them as one’s own. Plagiarism includes, but is not limited to the use, by paraphrase or direct
quotation, of the published or unpublished work of another perso n without full and clear
acknowledgment of their authorship. It also includes materials prepared by another person or
agency engaged in the selling of term papers or other academic materials. examples of
plagiarism include instances in which a student: • K nowingly representing the work of others as
his/her own; • represents previously completed academic work as current; • Submits a paper or
other academic work for credit, which includes, words, ideas, data or creative work of others
without acknowledging the source; and/or • uses another author’s exact words without enclosing
them in quotation marks and citing them appropriately. Plagiarism is a serious offense and will
result in not only failing the paper and possibly the course, but the incident will be re ported to
the Dean of Student Life and Conduct and the violation put on record.
Course Outline
and Calendar:
Course Outline
Week Coverage
1 Welcome to Accounting
2 The Accounting Equation and Transaction Analysis
3 The Recording Process: Debits and Credits and The Recording
Process: The Journal, The Ledger, and the Trial Balance
4 Adjusting the Accounts and Preparing an Adjusted Trial Balance
5 EXAM
6 Completing a Worksheet and Completing the Accounting Cycle
7 Merchandising Companies: Purchases (Perpetual) and
Merchandising Companies: Sales (Perpetual)
8 Merchandising Companies: Worksheets and Financial Statements
(Perpetual)
9 Special Journals
10 EXAM
11 Inventory
12 Cash, Banking, and Internal Controls
13 Payroll Accounting: Employee Taxes and Records
14 Payroll Accounting: Employer Taxes and Records
15 EXAM