Diablo Valley College Syllabus

Business Division/Business Administraton Spring 2018

Department
Course: BUSAC181-5202/5209 Applied Accountng
Telephone: (925) 969-2338
(3 units, 54 lecture hours + 18 lab hours)
E-Mail: cseefer@dvc.edu
NOTE: Please message me ONLY through our Canvas Inbox. Do
Meetng Time/Place/Dates: Online, February 5-May 25, 2018
not use the above e-mail address unless you can’t access
Canvas.
Ofce: BFL 227 (Business/Foreign Language Building)
Instructor: Carolyn M. Seefer
Online Ofce: htps://desire2learn.4cd.edu/
Ofce Hours:
Monday/Wednesday: 9-10 a.m. (online—Canvas)
Tuesday/Thursday: 11 a.m.-12:30 p.m. (on campus) Facebook Page: htp://www.facebook.com/CarolynMSeefer
Lab Hours:
Wednesday: 10-11 a.m. (online—Canvas)

COURSE DESCRIPTION
A beginning accountng course. Involves a practcal approach emphasizing small business applicatons. Covers the accountng
cycle for a service business and a merchandising business. Includes journals and ledgers; fnancial statements; adjustng,
correctng, and closing entries; bank reconciliaton; payroll; calculatons for interest, discounts, sales, and payroll taxes. Also
includes an introducton to the use of a computerized accountng sofware program.

Recommended: Eligibility for ENGL 122 or equivalent; BUS 103 or equivalent

Note: This course is a recommended primer for the BUSAC-186 business major transfer course.

OBJECTIVES/STUDENT LEARNING OUTCOMES (SLOs)

Students will be able to:

A. Lecture Objectves:
1. Create and maintain a basic set of accountng records involving the use of journals, ledgers and fnancial
reports, emphasizing small business applicatons.
2. Analyze, interpret and accurately record the efects of a variety of business transactons in conformity to the
accountng equaton and the double-entry framework using manual and computerized accountng systems.
3. Prepare end-of-period fnancial statements by utlizing the accountng cycle and end-of-period adjustments.
4. Reconcile bank and depositor records using cash journals, bank statements and other fnancial informaton.
5. Distnguish between employer and employee payroll taxes when calculatng payroll withholdings and preparing
payroll records.
B. Lab Objectves
1. Analyze, interpret and accurately record the efects of a variety of business transactons in conformity to the
accountng equaton and the double-entry framework using manual and computerized accountng systems.
2. Reconcile bank and depositor records using cash journals, bank statements and other fnancial informaton.

ABOUT YOUR INSTRUCTOR

I am very excited to have the opportunity to spend this semester with you. My name is Carolyn Seefer. You can call me Professor
Seefer or Carolyn, whichever you’re most comfortable with. I earned my undergraduate business degree at the University of
Georgia, where I majored in industrial relatons. I then earned my MBA in fnancial management from John F. Kennedy
University, where I served as the frst-ever student body president for the School of Management.

I’ve been teaching since 1987 and have been a full-tme professor in the Business Administraton Department at Diablo Valley
College since 1996. I was granted tenure at DVC in 2000 and was honored to be named the DVC 2008-2009 Teacher of the Year.
Here at DVC I teach a variety of courses, including Business English (BUS 101), Intro to Business (BUS 109), and Applied
Accountng (BUSAC 181) I also serve as faculty advisor for the DVC chapter of Phi Beta Lambda, the campus’s premiere business
club, serve as my division’s representatve on the DVC Academic Senate, and am a member of the DVC Scholarship Commitee. I
was especially thrilled to be selected to take part in DVC's Study Abroad Program, during which I taught in Florence, Italy, during
the Spring 2007 semester and the Spring 2017 semester. Finally, I am the coauthor of a college textbook, Business English, which
is published by Cengage Learning.
In my spare tme I enjoy spending tme with my husband Chip, who is a securites fraud atorney and recently served as director
of investgatons for the Financial Crisis Inquiry Commission, which was charged with investgatng the causes of the 2008
Financial Crisis. We love traveling the world, exploring San Francisco, reading, hiking/walking, photography, going to concerts,
watching college football, and dining out in the Bay Area’s great restaurants. We have one son, Jake, who graduated in May 2012
from UC Berkeley with a double major in economics and statstcs and a minor in music. He is now working for an educaton-
related nonproft in Alameda. He also played trumpet in the Cal Marching Band the four years he was there, and we had such a
great tme watching him perform during halfime at the football games. Go Bears!

TEXTBOOK

Textbook: College Accountng: A Career Approach (comes with QuickBooks Accountant 2015 CD-ROM), 12e, Chapters 1-12; Cathy
J. Scot; Cengage Learning; ISBN 978-1-305-86338-5 (required)

NOTE: You can also buy your textbooks online from the DVC Book Center: htp://www.bookcenter.dvc.edu
NOTE: You will not be required to have a Web access code for this class, nor will you be required to have the
QuickBooks sofware, so you can purchase a used copy of the textbook or use the copies on reserve on campus; you can
also rent your textbook or purchase a loose-leaf version.

ONLINE CLASSROOM WEBSITE: Canvas

htps://dvc.instructure.com/ (or go to htp://www.dvc.edu and click on the CANVAS link at the top of the page)

STUDENT COMPANION WEBSITE

htp://tnyurl.com/hxdsp7h

GRADING Exams (4) 50%

Homework: Exercises and Problems (12 chapters) 30%

Partcipaton on Class Discussion Board (5 discussions--must

make one original postng and reply to at least three postngs for
each discussion) 20%

A grade of 90 percent or higher earns an A grade; 80 to 89 percent earns a B grade; 70 to 79 percent earns a C grade; 60 to 69
percent earns a D grade; anything below 60 percent earns an F grade.

NOTE: The grading rubric for our discussion board assignments (original postng and replies) can be found in the Learning
Module 1 Lecture Notes in our Canvas classroom.
GENERAL PROCEDURES

Fairness and Equality

I am commited to ensuring that all students in this class are treated with fairness and equality. That is why the same rules apply
to everyone, and everyone will be held to the same academic standards. Please do not ask me to make exceptons for you, for
any reason. If you miss a deadline for taking an exam, submitng a homework assignment, or taking part in a class discussion,
you will not be able to make that up. All students must adhere to the same due dates. However, I do ofer all students extra
credit, which you can use to make up missed assignments. You’ll fnd details in the Extra Credit topic area on our class discussion
board.

Atendance
It is important to visit our online Canvas classroom several tmes each week and to stay up with the dates listed on the syllabus.
Writen lectures, discussion topics, homework exercises and problems, and other class actvites extend your understanding and
applicaton of your new skills and knowledge. It is also very important to note that all tests, homework assignments, and online
discussions have specifc deadlines. You must meet these deadlines in order to get credit for these assignments. NO MAKEUP
TESTS WILL BE GIVEN OR LATE WORK ACCEPTED FOR ANY REASON.

Outside Work
Since this course is being taught in a 15-week format, please plan to devote at least 7 hours per week (a 54-hour class requires an
additonal 54 hours of homework per state educatonal requirements) to read lecture notes, partcipate in class discussions,
complete homework assignments, review, study for tests, and prepare for the next class session. In additon, this course includes
18 lab hours. These lab hours will be used to complete special accountng projects and contnuing problems.

Important Dates
Monday, February 5: Class begins
Thursday, February 15: Last day to add class
Sunday, February 25: Last day to drop a class without having it appear on your transcript
Friday, March 9: Last day for P/NP opton
Friday, April 27: Last day to drop a class (W on transcript)
Friday, May 25: Last day of semester

Classroom Rules
 Because this is a business class, please treat the class as you would a professional job. Show up each week, meet all
deadlines, and contact me if you will be away from the class for any period of tme, just as you would your supervisor.
 All assignments are due on the dates indicated. Tests must also be taken on the dates indicated and will only be available on
the course Web page untl the due date. NO MAKEUP TESTS WILL BE GIVEN AND NO LATE WORK WILL BE ACCEPTED FOR
ANY REASON. Plan carefully and accordingly, and don’t wait untl the last minute.
 Plagiarism or cheatng of any kind will not be tolerated. You are responsible for reading and following the DVC Academic
Integrity Policy: htp://www.dvc.edu/communicaton/policies/studentrights/academic-integrity.html.
 Please take advantage of the textbook web page for extra help with your assignments.
 It is your responsibility to drop the course. If you drop the course, please let me know so that I can update my records.
 Learn a lot, and apply what you learn in school and on the job.
 Be kind, show respect for all class members, and have fun!!
 ASSIGNMENTS

Date Chapters/Topics Assignments

Introducton to Course Learning Module 1
Week 1

February 5- Introducton to Accountng NOTE: Assignments for all learning modules are located in the
11 Canvas classroom.

NOTE: All graded assignments appear in bold below.

Learning Module 2
Week 2 Chapter 1
Asset, Liability, Owner’s Equity,
February 12- Revenue, and Expense Accounts Chapter 1 Homework
18
Discussion Assignment 1

Learning Module 3
Week 3 Chapter 2
T Accounts, Debits and Credits,
February 19- Trial Balance, and Financial Chapter 2 Homework
25 Statements

Learning Module 4
Week 4 Chapter 3
The General Journal and the
February 26- General Ledger Chapter 3 Homework
March 4

Learning Module 5
Week 5 Exam 1 (Chapters 1-3)

March 5-11 Chapter 4 Exam 1 (Chapters 1-3)

Adjustng Entries and the Work
Sheet Chapter 4 Homework

Chapter 5 Learning Module 6

Week 6
Closing Entries and the Post-
March 12-18 Closing Trial Balance Chapter 5 Homework
Discussion Assignment 2

Week 7 Learning Module 7

Exam 2 (Chapters 4-5)
March 19-25 Exam 2 (Chapters 4-5)
Chapter 6
Bank Accounts, Cash Funds, and
Internal Controls Chapter 6 Homework
Date Chapters/Topics Assignments

March 26- Enjoy your spring break!

Spring Break!
April 1

Week 8 Learning Module 8

Chapter 7
Employee Earnings and Deductons Chapter 7 Homework
April 2-8
Discussion Assignment 3

Week 9 Chapter 8 Learning Module 9

Employer Taxes, Payments, and
April 9-15 Chapter 8 Homework
Reports

Week 10 Exam 3 (Chapters 6-8) Learning Module 10

April 16-22 Chapter 9 Exam 3 (Chapters 6-8)
Sales and Purchases
Chapter 9 Homework
Week 11 Chapter 10 Learning Module 11
Cash Receipts and Cash Payments
April 23-29 Chapter 10 Homework

Discussion Assignment 4

Week 12 Chapter 11 Learning Module 12

Work Sheet and Adjustng Entries
April 30-May Chapter 11 Homework
6

Week 13
Chapter 12 Learning Module 13
Financial Statements, Closing
May 7-13 Chapter 12 Homework
Entries, and Reversing Entries

Week 14 Final Class Discussion Learning Module 14

May 14-20 Discussion Assignment 5

Week 15 Exam 4 (Chapters 9-12) Learning Module 15

May 21-25 IMPORTANT!! Exam 4 (Chapters 9-12)

Please note that the last day of

class is Friday!
IMPORTANT:

This is a fast-paced, intensive course which will require a lot of outside work and preparaton.

Your instructor reserves the right to make any necessary changes to the above syllabus.

All tmes listed above are Pacifc Time.

NOTES

Copyright © 2018 Carolyn M. Seefer, Diablo Valley College