This course is an introduction to practical accounting, terminology, and the complete accounting cycle from documentation through journals, ledgers, and financial statements for both service and merchandising companies. Course design is specifically for careers in the field of private and public accounting, as well as business owners/managers who wish to prepare or understand the implications of accounting statements/transactions.
Student Learning Outcomes (SLO)
- Analyze and synthesize information necessary to complete the full accounting cycle.
- Construct fully classified financial statements for a sole proprietorship in a service and/or merchandise business.
This is what you will be able to do by the end of the semester:
- Interpret accounts and create Charts of Accounts.
- Analyze transactions using T-accounts.
- Apply the concept of debits and credits.
- Apply generally accepted accounting principles to create classified financial statements for a service and merchandising company: Income Statement, Statement of Owner's Equity, and Balance Sheet.
- Deduce valid conclusions regarding a financial transaction and record in the appropriate journal and ledgers.
- Analyze bank accounts and cash funds.
- Identify adjusting and closing entries.
- Synthesize the full accounting cycle.
- Calculate basic payroll information.
- Compare and contrast basic ratios and determine if there is a normal relationship between accounts/periods.
- Explain the results of Internet research using e-mail.
- Apply principles of internal control.
- Analyze ethical issues within an accounting/business framework.
- Analyze and discuss ethical issues throughout the business cycle
- Analyze and discuss current accounting topics in light of ethical issues
Textbooks and Supplies
Printed: College Accounting, 14th Edition by Price, Haddock
and Brock w/College Accounting Chap 1-13 Study Guide
& Working papers , McGraw-Hill CONNECT Access Code; ISBN:
: 9781308722689 Copyright year: 2014.
Note: This is a custom bundle and must be purchased
through Cabrillo Bookstore.
This is a McGraw-Hill
product is included with the textbook and working papers listed
above, to be used for online homework submission and
grading. This program automatically grades assignments, online
tutorals and provides immediate feedback so you know if you
are doing the work accurately. (URL Link is in
available directly through Cabrillo
- Handheld calculator
- User Name and
Password in the Computer Technology Center OR off-campus
access to the Internet
- Print Card,
if using the Computer Technology Center
- SCANTRON input
answer sheets, Form No 882-E (will be needed for each assessment)
Since each person
has valuable life and vocational experiences to share, attendance
is extremely important and creates a more interesting and
dynamic class. Many class discussions will be related to the
homework assignments; therefore, it is expected that students
will attend and participate in all class sessions with all
assignments prepared professionally and accurately. You are
expected to attend class, and successfully achieve the student
learning outcomes for each major milestone of the course.
The student is responsible for all material covered in class,
late assignments will not be accepted. Material covered in
class may not be in the textbook, and could be included in
exams. If you are not present when materials are discussed,
assigned or distributed in class, it is your responsibility
to obtain materials from other members of the class.
The conduct in
the classroom will be in accordance with the Cabrillo
Student Rights and Responsibilities. In addition, there
will be NO allowance for cheating. The first incident of cheating
will result in an immediate “F”, the second will
result in immediate removal from the course. “This is
a learning environment, the best learning occurs through mistakes,
and therefore at all times the work during the course should
be from the student.”
To respect our
right to the best possible learning environment, classroom
disruptions will not be tolerated, please:
- Turn Off cell
phones, pagers, etc before class (or as a minimum have on
silent, vibrate mode. No text messaging is allowed during
class. Text messaging will result in dismissal from class
session, and recorded as an absence/non-participation.
- If you arrive
late or leave early, sit near the door
- Do NOT carry
on side conversations when I, or others are speaking
- Eat before
or after—not during class (only water is allowed in
Per Cabrillo College
Academic Policies and Procedures: “Students are expected
to attend all classes and use the on-line labs via WebCT Blackboard
learning systems. Students who are absent because of illness
should personally contact the instructor. Illness related
absences do not relieve students from the responsibility of
making up any work missed. It is the responsibility of the
student to obtain information from the on-line course syllabus
schedule, and WebCT Blackboard learning systems concerning
missed work and see that it is completed and turned in on
time or within a the timeframe set by the instructor and the
Class hours of absence are considered excessive when they
total more than the number of hours of full-time class meets
during each week of the 16 week semester. Excessive absence
from class will constitute reason for the instructor to drop
a student from the class. However, it is the student’s
responsibility to officially withdraw from the class by published
deadlines to avoid failing grades.”
This course requires
active participation each day of class so it is important
for you to attend every class session, arrive on time, and
come prepared. Your participation not only enhances your own
learning, it benefits other students in the class, especially
when the class is doing group work.
Your level of participation is reflected in your grade and
since you can’t participate if you are not in class,
absences will also be reflected in your grade.
First Class Meeting
Per Cabrillo College
Academic Policies and Procedures:
“Students who do not attend the first class meeting
may be dropped and their seats filled by other students on
the waiting list. If a student is unable to attend the first
class meeting, but attends another section or makes other
accommodations with the instructor, it is his/her responsibility
to notify the instructor personally or in writing prior. Students
should not, however, assume that they will be dropped. It
is the student’s responsibility to officially drop a
course using WebAdvisor online registration. If the instructor
does drop the student from the class, there is no automatic
refund or reversal of charges. The student must drop by the
deadline during he first two weeks of instruction for the
full-term class.” No exceptions will be made to this
for Disruptive Behavior:
(not severe) – discussion and verbal warning
Second incident –
a) dismissed for the remainder of the class and possibly for
the next class period.
b) A disruptive behavior report will be written and sent to
the Dean of Student Services
c) Division Dean will be informed
d) a meeting during office hours will be required to write
up an agreement on future behavior in class.
Third incident –
a) dropped from the class.*
b) Disruptive Behavior Report will be written and sent to
the Dean of Student Services.
c) Division Dean will also be informed.
SEVERE CLAUSE –
Severe acts of disruption, lack of respect, such as with the
use of a racial slur or an issue of sexual harassment or physical
violence could be cause for an immediate drop from the class
and a Disruptive Behavior Report sent to the Dean of Student
Services and other college and legal authorities.
Sexual Harassment Issues
Sexual harassment is against the law, against school board
policy, is disruptive and not tolerated under any circumstances
in my class. Any student who feels he/she is being harassed
in my class is encouraged to report the situation to me immediately.
Any student engaging in sexual harassment may be dropped from
class and reported to the Dean of Student Services for further
disciplinary action, may include an investigation by law enforcement
officials as well as College officials.
accommodations should contact the instructor ASAP. As required
by the Americans with Disabilities Act (ADA), accommodations
are provided to ensure equal opportunity for students with
verified disabilities. Students needing accommodations should
inform the instructor. As required by the Americans with Disabilities
Act (ADA), accommodations are provided to insure equal access
for students with verified disabilities. To determine if you
qualify or need assistance with an accommodation, please contact
ACCESSIBILITY SUPPORT CENTER (Formerly DSPS), Room 1073, (831)479-6379.
- If you have
difficulty seeing or hearing, or mobility difficulty, please
let me know
so that you can be seated appropriately.
- As small changes
can make the difference between frustration and success,
please let the
instructor know if you are having difficulty with the accessibility
of materials or the class.
- If you have
an accommodations letter, please give the instructor a copy
and meet with the
instructor to discuss any accommodations you need to be
successful in this class.
provides assistance in obtaining your educational goals:
Reyes, Veterans Certifying Official
Phone: (831) 477-5697
Hours: Tuesday, Wednesday and Thursday: 1:00pm-5:00pm
Campus location: Veterans Information Center, Bldg. 900, Room