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. 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

 

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

 

TEXTS:                                     Either of the following textbooks can be purchased:

 

College Accounting 8th Edition, Douglas J. McQuaig/Patricia A. Bille Chapters 1 – 26 including the Working Papers for chapters 1 -13

OR

                                                College Accounting 8th 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 will 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.

 

  1. Students with a disability that may require some form of accommodation need to discuss their specific situation with Disabled Support Services (DSS). If you require accommodation based on a documented disability, emergency medical information to share, or need special arrangements in case of emergency evacuation, please make an appointment with DSS. If you would like to inquire about becoming a DSS student, you may call 564-2498 or go in person to the DSS reception area in the Student Services Building (B132). If this is not done, it is assumed that the student does not have a disability requiring some form of accommodation.

 

  1. 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 extensions or incompletes will be allowed in this class.

 

 

 

 

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.
  2. Accounting projects will also be required for the service business cycle and the merchandise business cycle
  3. Final exam

 

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