Warning: When you sign up for an online class, it is with the understanding that you can use the Internet and World Wide Web without assistance. Certain providers do not offer all of the tools that you need to take an online class. It is your responsibility to determine if your equipment will support your successful communication with the Vista site and your course instructor. You will need to have access to a computer on a regular basis. If you need assistance using Vista, please attend one of the open sessions that are offered the first week of the quarter. Check for the schedule under the Student Support link.

ACCT 101 PRACTICAL ACCOUNTING I (5 CREDITS) BELLEVUE COMMUNITY COLLEGE

INSTRUCTOR: Elaine Tuttle

Business Division Phone: 425-564-2311

Mailbox A242

E-mail etuttle@bcc.ctc.edu

PREREQUISITES: College level reading, writing and basic math abilities.

TEXTS: Either of the following textbooks can be purchased:

College Accounting 9^th Edition, Douglas J. McQuaig/Patricia A. Bille Chapters 1 – 26 including the Working Papers for chapters 1 -13

OR

College Accounting 9^th Edition, Douglas J. McQuaig/Patricia A. Bille Chapters 1 – 13 including the Working Papers for chapters 1 -13

COURSE DESCRIPTION: Introduces the use of journals and ledgers for reporting business transactions. Students learn periodic adjustments, closing procedures, and preparation of financial statements. For vocational business majors; this course is non-transferable to most 4-year colleges.

COURSE LEARNING Objectives: Upon completion of this course, students should have achieved the Chapter Learning Objectives for Chapters 1 – 13.

COURSE TOPICS: This course will cover the accounting principles for both a service business cycle and a merchandising business cycle and includes a project for each cycle.

COURSE POLICIES:

1. It is expected that students will conduct themselves with integrity. If you cheat or aid someone else to cheat, you violate a trust. Cheating includes, but is not limited to, copying answers on exams, glancing at nearby exams, turning in assignments or papers that have been used in other classes or have been completed by another, and giving or receiving help during an exam.

2. Once you have registered for this course, the instructor is required by the college to give you a grade. If for some reason, you cannot complete the course, please officially withdraw. This is your personal responsibility. Students who do not officially withdraw by the date listed in the course schedule will have their grades calculated on the number of points earned by the end of the quarter. No extension of time or incomplete contracts will be allowed in this class.

If you have medical information to share with me in the event of an emergency, please contact me via email. Emergency preparedness is important!

If you need course modifications / adaptations or accommodations because of a disability, I can refer you to our Disability Resource Center (DRC).

If you prefer, you may contact them directly by going to B132 or by calling 425.564.2498 or TTY 425.564.4110. Information is also available on their website at http://bellevuecollege.edu/drc/

COURSE TESTING AND GRADING: 1000 points total

1. Tests are based on the chapters in the textbook and study materials provided in the Vista site and in the MyBCC site.
2. Accounting assignments and projects will also be required for the service business cycle and the merchandise business cycle
3. Midterm and Final Exams

GRADING SCHEDULE:

Lower	Upper	Numeric	Letter
950	1,000	4.0	A
929	949	3.7	A-
880	928	3.3	B+
850	879	3.0	B
820	849	2.7	B-
780	819	2.3	C+
750	779	2.0	C
720	749	1.7	C-
690	719	1.3	D+
620	689	1.0	D
Below 620 = F