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Outcomes
As a result of successful completion of this course, the student will be able to:
- Demonstrate a working knowledge of course terminology.
- Identify principles relating to corporate organizations.
- Demonstrate an understanding of procedures for capital stock, retained earnings, and long-term debt.
- Understand accounting procedures used with investments and intangible long-term assets.
- Understand the purpose of the statement of cash flows.
- Understand the principles required to analyze and interpret financial statements.
- Demonstrate an understanding of accounting for a business organized into departments.
- Demonstrate an understanding of job order cost system.
- Complete a practice set for a partnership or corporation with or without the use of a computer.(Optional)
Required Textbooks
College Accounting, 14thedition w/Connect, Price, Haddock, and Brock.
Additional Materials/Resources
TBD
Grading Criteria
100-90 A
89-90 B
79-70 C
69-60 D
59 below F
Grading Scale
| 100-90 |
A |
| 89-80 |
B |
| 79-70 |
C |
| 69-60 |
D |
| 59-below |
F |
Assessments
Tests = 70% of grade
Class and lab work = 30%
Course Outline
COURSE SCHEDULE:
Test Dates
Chapter 20TBA
Chapter 21TBA
Chapter 22TBA
Chapter 23TBA
Chapter 24TBA
Chapter 25TBA
Chapter 26TBA
Chapter 27TBA
The schedule for each chapter is as follows:
2 days of instruction to cover chapter concept2 days in class to cover Problem Set A Exam will be taken online outside normal class hours
Each chapter will have Exercises and ProblemSet A. All or some will be assigned will be assigned to complete on Connect. These, along with class attendance and participation, will be 30% of your grade.
Each chapter will be tested at 100 points. The eight tests will be averaged and counted as 70% of your grade.*
** This syllabus is subject to change at the instructor’s discretion***
ATTENDANCE
Students must be officially enrolled in any course that they attend. It is expected that students will attend scheduled classes regularly and on time. If an absence occurs, it is the responsibility of the student to make up all missed work, if approved by the instructor. Students who stop attending a course and do not officially withdraw will receive grades of “0” for all work missed and will result in a punitive final grade. This policy shall be superseded by any more stringent attendance policy required by a regulatory or licensing body having jurisdiction over program requirements. Attendance will be tracked and maintained for various reporting purposes.
CLASS WITHDRAWAL POLICY
The deadline for dropping a class is published each semester on the CLTCC website in the academic calendar. A student who officially withdraws from a class prior to the designated date will receive a grade of “W” in that class. Any student who receives financial aid and withdraws from any or all classes is subject to repaying a portion of the funding received.
ACADEMIC HONESTY
The faculty of Central Louisiana Technical College supports the concept of academic honesty. The teaching faculty encourages academic honesty in all classes and we require academic honesty from all students. All students are expected to maintain honesty and integrity when completing all academic assignments and examinations. Plagiarism, cheating, and other forms of academic dishonesty will not be tolerated. Any student found guilty of such dishonorable acts in academic work will receive a “0” for the work presented. The instructor may also refer the student to the appropriate administrator for further disciplinary actions, which could result in an “F” in the course, dismissal from the course, or dismissal from the college.
STUDENT CODE OF CONDUCT
Students will be suspended for actions detrimental to the welfare of other students, instructors, staff, and the campus. These actions include, but are not limited to: Firearms and/or weapons, alcoholic beverages, and illegal drugs will not be permitted on campus. Profanity and fighting are strictly prohibited. Smoking or use of any other tobacco products is prohibited. Students must not eat or drink beverages in classrooms or labs. Vandalism will not be permitted on campus. Dishonesty will not be tolerated under any circumstances. Students who cheat, or aid in the act thereof, may be dismissed from campus. Students must display a respectable attitude and behavior toward instructor and other students. The college has a Zero Tolerance Policy, meaning the campuses should be completely free of threats and assaults to ensure the highest standard of safety for all faculty, staff, students, and visitors on each campus. The college will take all reasonably available steps to protect all such persons from violence. Violators of the Zero Tolerance Policy will be suspended.
Title IX
Central Louisiana Technical Community College faculty and staff are committed to helping create a safe and open learning environment for all students. If you (or someone you know) have experienced any form of sexual misconduct, including sexual assault, dating or domestic violence, or stalking, know that help and support are available. The College strongly encourages all community members to act, seek support, and report incidents of sexual misconduct to the Title IX Office. Be advised that we must disclose information about misconduct as per Title IX of the Education Amendments of 1972.
If you wish to speak to a confidential employee who does not have this reporting responsibility, you can contact the Title IX Coordinator for Students at 318-487-5443 ext. 1129. If it is an ADA issue, you can contact CLTCC's ADA Coordinator for Students at 318-487-5443 ext. For more information about reporting options and resources at CLTCC and the community, visit our Title IX page. Please complete the following Incident Report by clicking here to report the incident. Under "Nature of this Report," choose Title IX or Disability Service Request regarding a Reasonable Accommodations issue.
DISCIPLINARY PROBATION
A student may be placed on disciplinary probation when campus rules and policies are disregarded. When a student is placed on disciplinary probation, the student is given a specified time to improve his/her record. If the student’s record does not show improvement, the student may be suspended for a specific time, usually a semester or more.
STUDENTS WITH DISABILITIES
The Central Louisiana Technical College complies with Section 504 and the Americans with Disabilities Act. Students with disabilities who seek accommodations must make their requests known by contacting the Disabilities Coordinator at the beginning of each semester. If a disability is identified later in the semester, a non-retroactive accommodation plan will be developed.
Course Transferability
A student should contact the institution to which he or she intends to transfer to inquire about the potential transferability of the course and to determine whether the course will count in his or her major.
Instructor Credentials
All instructors for this course meet or exceed the criteria for academic and professional preparation as required in the SACS/COC standards for accreditation.