SYLLABUS - ACNT 1329 - CRN 86288 PAYROLL and BUSINESS … · 2018-09-09 · SYLLABUS - ACNT 1329 -...
Transcript of SYLLABUS - ACNT 1329 - CRN 86288 PAYROLL and BUSINESS … · 2018-09-09 · SYLLABUS - ACNT 1329 -...
SYLLABUS - ACNT 1329 - CRN 86288
PAYROLL and BUSINESS TAX ACCOUNTING
Distance Education - Spring 2016 – First 8 Week Session
Center of Excellence - Business
Department Chair - Dr. Marina Grau
Instructor – Professor Bernie Brantley
Instructor Information:
Instructor: Bernie Brantley
Phone #: (832) 439-1767
Email: [email protected]
During the semester use the class Eagle Quickmail system
Note: This class DOES NOT fulfill the Texas State Board of Public Accountancy's
education requirements to sit for the CPA Exam.
Syllabus Changes:
The syllabus is subject to change. When changes occur the instructor will advise the
students through email and as an announcement on Eagle on Line. It will be the
students responsibility check Eagle on Line for emails and announcements
There will be syllabus modifications that will appear on the Eagle online version.
Course Description:
ACNT 1329 is a study of payroll procedures, taxing entities, and reporting
requirements of local, state, and federal taxing authorities in a manual and
computerized environment.
Prerequisite:
ACNT 1303 (Introduction to Accounting)
Course Goals:
The primary purpose of Payroll and Business Tax Accounting is to provide the
students with a comprehensive and in depth course in payroll and business tax
accounting. The course is designed to meet the needs of those students who are
preparing for a career in accounting.
Attendance: Face to Face, Hybrid or Distance Education classes
As stated in the HCC Catalog, all students are expected to attend classes regularly.
Students in DE courses must log into their Eagle On Line class or they will be counted
as absent. Just like an on-campus class, your regular participation is required.
It is important that you LOG INTO THIS COURSE IN EAGLE ON LINE for
attendance purposes before January 26, 2016, because we are obligated to report
attendance to the registrar's office by that date. If you have not logged in to
Eagle on Line before January 26, 2016, you will have been considered as never
attending and the registrar's office will drop you from this course. I will NOT
reinstate you.
Program/Discipline Requirements: If applicable:
1. EXCEL-Students will work in EXCEL following textbook example formats, labels, and formulas
2. Ethics-Students will develop personal values for ethical behavior
Course Student Learning Outcomes (CLO):
Students will:
1. Students will prepare payroll registers
2. Students will maintain employees’ earnings records
3. Students will journalize and post payroll and payroll tax entries
4. Students will complete federal, state, and city tax deposit forms and journalize
transactions
Learning objectives:
Students will prepare payroll registers
1. Students will calculate regular and overtime pay
2. Students will apply current tax rates and wage base for FICA and SECA purposes
3. Students will compute amount of federal income tax to be withheld
Students will maintain employees’ earnings records
1. Students will show understanding of purpose and use of Form W-4
2. Students will compute Advance Earned Income Credit
3. Students will prepare Form W-2
Students will journalize and post payroll and payroll tax entries
1. Students will complete reports required by federal unemployment tax act.
2. Students will describe types of information reports under various state
unemployment compensation laws
3. Students will journalize entries to record payroll and payroll taxes
4. Students will show understanding of end-of-period adjustments
Students will complete federal, state, and city tax deposit forms and journalize
transactions
1. Students will complete Form 941, Employer’s Quarterly Federal Tax Return
2. Students will complete Form 8109, Federal Tax Deposit Coupon
Syllabus Changes:
The syllabus is subject to change. When changes occur the instructor will advise the
students in the Eagle online class.
Course Description and Goal:
ACNT 1303 is an introduction to the basic functions of accounting to enable students
to continue further with accounting students or work in an accounting environment
Attendance: Face to Face, Hybrid or Distance Education classes
As stated in the HCC Catalog, all students are expected to attend classes regularly.
Students in DE courses must log into their Eagle On Line class or they will be counted
as absent. Just like an on-campus class, your regular participation is required.
It is important that you LOG INTO THIS COURSE IN EAGLE ON LINE for
attendance purposes before February 22, 2016, because we are obligated to report
attendance to the registrar's office by that date. If you have not logged in to Eagle on
Line before February 22, 2016, you will have been considered as never attending and
the registrar's office will drop you from this course. I will NOT reinstate you.
Although it is the responsibility of the student to withdraw officially from a course, the
professor also has the authority to block a student from accessing Eagle On Line,
and/or to withdraw a student for excessive absences or failure to actively participate
regularly. DE students who do not log into their Eagle On Line class before the
Official Day of Record will be automatically dropped for non-attendance. Completing
the DE online orientation does not count as attendance
All students must actively participate in the class requirement which is based upon
ATTEMPTING AND SUBMITTING Connect assignments for grading. Your
instructor will continuously monitor the number of SUBMITTED Connect system
assignments and your grade average Any grade average of 50 % or lower will alert
your instructor to review your course work and determine if the grade average is due to
lack of submitted work or lack of understanding the material. A student may be
considered as non-participating and subject to withdrawal if you have attempted and
submitted less than 75% of your assignments.
The instructor will apply the above mentioned guidelines for officially withdrawing a
student before or by the official day of withdrawal 2/22/16.
See Connect on line assessment for actual due dates
Below are suggested start dates
DATE DAY CH TOPIC
1/19
1/19
T
T
1
Exercise Orientation & LS Orientation – No points –
Informative Information.
Payroll Practices and Systems Fundamentals
1/25 M 2
Payroll Systems Procedures
2/01 M 3
Gross Pay Computation
2/08 M 4
Employee Net Pay and Pay Methods
2/15
2/16
2/22
M
T
M
5
6
President’s Day – HCC Holiday
Employer Payroll Taxes and Labor Planning
2/22 last day to withdraw
Payroll Register, Employee Earnings Records and
Accounting Systems Entries
3/09 Tu Instruction Officially Ends
3/13 Fri Final Exam Due
5
Below are your assignments in McGraw-Hill Connect
All chapter grades in Connect are normally 100 points for simplicity.
See Connect for due dates. Verify grades In Eagle on Line every Monday during the
Semester
Chapter Type Connect Pts
1 LS 20 required
Quiz MC 80 20 @ 4 - Chap. 1 total 100 pts
2 LS 20 required
Quiz MC 60 20 @ 3
Exercise 2-1a 10
2-2a 6
2-3a 4
Total Chap 2 100
3 LS 10 required
Quiz MC 20 20 @ 1
Exercises 3-1a 6
3-2a 3
3-5a 7
3-6a 2
3-9a 9
3-11a 3
Payroll Project
40 Continuing problem to Chaps
4,5,6
Total Chap 3 100
4 LS 10 required
Quiz 20 20 @ 1
Exercise 4-2a 4
4-3a 6
4-5a 2
4-6a 4
4-7a 4
4-8a 9
4-10a 3
Payroll Project 38 Continuing problem to Chaps
5,6
Total Chap 4
100
5 LS 10 required
Quiz MC 20
Exercises 5-1a 9
5-2a 5
5-4a 3
5-5a 4
5-7a 10
5-8a 8
5-9a 10
5-10a 11
Payroll Project 20 Continuing problem to Chap 6
Total Chap 5 100
6 LS 10 required
Quiz MC 20 20 @ 1
Exercise 6-1a 20
6-2a 16
6-3a 6
6-4a 9
6-5a 10
6-6a 5
6-9a 4 Chap. 6 Totals 100 Pts.
Payroll Project 100 Continuing problem
Total Chap 6 200
Final Total 100 MC Comprehensive
Evaluation Requirements:
Grading Scale:
100
100
100
100
100
100
100
100
800
90 - 100%
80 - 89%
70 - 79%
60 - 69%
BELOW 60%
A
B
c D
F
(720-800 points) A
(640- 719 points) B
(560 - 639 points) C
(480 - 559 points) D
(0 to 479 points) F
Textbook and Related Material (Required): Payroll Accounting 2015 by
Jeanette M. Landin and Paulette Schirmer
1st Edition with ConnectPlus: Publisher: McGraw-Hill
See book information below with options
*****Do not attempt this course without this exact book***** 2.
Welcome to Accounting 1329 Payroll and Business Tax. Please read this entire message
carefully, as it contains crucial information about your required course materials and how
to obtain the best bargain as you are shopping around.
The required textbook for this course is Payroll Accounting 2016 with Connect Plus, by
Jeanette M. Landin and Paulette Schirmer 1 st edition. You will also be required to
complete a variety of assignments that will be delivered via McGraw-Hill Connect, an
innovative online learning system proven to help students achieve greater success. The
purchase of Connect Plus is mandatory for this course.
While there are many purchase options, the best bargain for obtaining everything you will
need to be successful in this course may be found in the value-added bundle available in
the campus bookstore or ordered directly from McGraw-Hill. Details of the bundle are in
the attached pricing sheet.
While I highly recommend the option that includes a printed copy of the text, if you are
comfortable forgoing use of a hard-copy text in favor of an electronic version, you may
instead purchase stand-alone access to McGraw-Hill Connect Plus. This provides you
with access to all of the assignments in McGraw-Hill Connect, plus an integrated e-book
version of the required textbook. Once you have purchased your materials from the
bookstore, direct from McGraw-Hill or if you are ready to purchase access directly
online, go to the appropriate registration page for your section listed below:
http://connect.mheducation.com/class/b-brantley-spring-2016-acnt-1329-86288
Do not register into the above link until 01/19/2016.
To register, confirm that you are on the appropriate page by reviewing the course and
section information listed on the site. If the course and section information listed is
correct, click on the "Register Now" button, and follow the instructions on the site to
complete your registration.
If you run into any technical difficulties, please call McGraw-Hill's Customer
Experience Group by dialing 1(800)331-5094 or submit the "Contact Us" form found
online at www.mhhe.com/support .
Textbook Pricing Options:
FYI: This package has been customized to provide you with the greatest value for
this course.
- This book includes only the chapters from the book that I will cover in this course.
- The custom book is bundled with Connect Plus™ to help you succeed in this
course and is also mandatory for assignment submittal.
If you purchase the required items separately, you will likely end up paying more than
you will for this bundle
Option 1 **Best Bargain $135.00
Package: Textbook with Connect Plus
ISBN: 978159822773
Print and Digital Solution 6 month access
Only Available Online at: Standard 5-7 day shipping applies
**http://shop.mheducation.com/mhshop/store/HCCACC
Option 2**Best Digital Option Second Option $125.00
Connect Plus (Includes ebook and homework access only)
1 year Connect Access
All digital solution ss
Purchase Online
Option 3: $185.00
Package: Textbook with Connect Plus Volume 1
ISBN: 978125982273 Print and Digital Solution 6 month access
Available at Bookstores-on Campus or Off Campus
McGraw Hill Connect
Exercises and Problems:
All exercises and problems in Connect are the same exercises and problems as you will
find in the back of each chapter. The only difference is that each student's numbers for
the exercises or problems in Connect will be different numbers than in the book or what
your fellow students have.(algorithmic exercises and problems) Submission Attempts-Check my works The system is set to give you only one (1) submission attempt but you do have unlimited "check my works" to help you eventually master the concept and problem before you submit for grading.
Hints:
Some of the exercises and problems have features to allow you to watch a video of a
similar exercise/problem "View Hint" will walk you through the process.
Ask your instructor feature:
The system is set that you can ask your instructor a question by using the mail feature
found in each Connect problem. Students can "ask your instructor a question". Your
instructor will respond back to you by using the mail feature in Connect (so check your
Connect regularly for responses back from your instructor
Ebook and resources: The system is set that you can click on ebook and resources that will take you direct to the section in the book that is dealing with your exercise/problem
Report a content issue: If a student feels that there is an error with the material do NOT report these issues directly to Connect. Click "ask your instructor" while in the Connect problem. Give detailed info as to the problem. Your instructor will determine if there really is an issue and has the ability to report that issue direct to the Connect product team.
Quizzes: Each chapter has a multiple choice quiz and each student's quiz is completely different from another student's quiz.(random pooling) Each student is allowed 2 attempts to improve their grade. Each attempt is a different set of questions. The best score will be your grade. If you complete one attempt and start another attempt and decide not to submit, the system will only use the grade from the first attempt. Quizzes do not have "check my work". The feature "ask your instructor" is available. \
Drops and Withdrawals: HCC Course Withdrawal Policy
See below link for guidelines and rules
http://www.hccs.edu/district/about-us/procedures/student-rights-policies--procedures/
If a student decides to drop or withdraw from a class upon careful review of other
options, the student can drop online prior to the deadline through their HCC
Student Service Center:
https://hccsaweb.hccs.edu:8080/psp/csprd/?cmd=login&languageCd=ENG
The final withdrawal deadline for this class is February 22, 2016 before 4:30pm.
Classes of other duration may have different final withdrawal deadlines. Please visit
the online registration calendars or contact the HCC Registrar’s Office to determine
class withdrawal deadlines.
HCC 6 Drop Policy
Financial Aid and Withdrawal
http://www.hccs.edu/programs/financialaid/withdrawal-policy/
International Students: Receiving a W in a course may affect the status of your student
visa. Once a W is given for the course, it will not be changed to an F because of visa
considerations.
http://www.hccs.edu/district/students/international/
Repeat Course Fee
http://www.hccs.edu/district/about-us/procedures/student-rights-policies--procedures/
Incompletes:
It is my policy not to give a grade of “I” (incomplete).
HCC Student Services Information
Link: http://www.hccs.edu/district/students/student-handbook/
Students Rights: Anti-Discrimination http://www.hccs.edu/district/students/anti-
discrimination/
http://www.hccs.edu/district/departments/institutionalequity/title-ix-know-your-rights/
Title IX of the Education Amendments of 1972 requires that institutions have policies
and procedures that protect students ‘rights with regard to sex/gender discrimination.
Information regarding these rights are on the HCC website under Students-Anti-
Discrimination. Students who are pregnant and require accommodation s should
contact any of the ADA Counselors for assistance.
It is important that every student understands and conforms to respectful behavior
while at HCC.
Sexual misconduct is not condoned and will be addressed promptly. Know your rights
and how to avoid these difficult situations.
Log in to www.edurisksolutions.org Sign in using your HCC student email account,
then go to the button at the top right that says Login and enter your student number.
http://www.hccs.edu/district/students/anti-discrimination/
http://www.hccs.edu/district/departments/institutionalequity/title-ix-know-your-rights/
DISTANCE EDUCATION: The Distance Education Student Handbook contains policies and procedures unique to
the DE student. Students should have reviewed the handbook as part of the mandatory
orientation. It is the student's responsibility to be familiar with the handbook's contents.
The handbook contains valuable information, answers, and resources, such as DE
contacts, policies and procedures (how to drop, attendance requirements, etc.), student
services (ADA, financial aid, degree planning, etc.), course information, testing
procedures, technical support, and academic calendars. Refer to the DE Student
Handbook by visiting this link: http://www.hccs.edu/district/students/student-
handbook/
Distance Education for advising, counseling, social networking, facebook, twitter,
library sources:
http://de.hccs.edu/
Virtual Classroom Conduct:
As with on-campus classes, all students in HCC Distance Education courses are
required to follow all HCC Policies & Procedures, the Student Code of Conduct, the
Student Handbook, and relevant sections of the Texas Education Code when
interacting and communicating in a virtual classroom with faculty and fellow students.
Students who violate these policies and guidelines will be subject to disciplinary action
that could include denial of access to course-related email, discussion groups, and chat
rooms or being removed from the class.
As your instructor and as a student in this class, it is our shared responsibility to
develop and maintain a positive learning environment for everyone. Your instructor
takes this responsibility very seriously and will inform members of the class if their
behavior makes it difficult for him/her to carry out this task. As a fellow learner, you
are asked to respect the learning needs of your classmates and assist your instructor to
achieve this critical goal. Inappropriate behavior also includes emails that the language
of the email is considered by the instructor as not being conducive to a positive
environment. Your instructor will advise you if the email is inappropriate and ask for
you to refrain from future inappropriate emails. The instructor has the right to refer all
actions deemed inappropriate to Administration for further action
INTERNATIONAL STUDENTS
Please contact the International Student Office at 713-718-8520 if you have additional
questions about your visa status.
http://www.hccs.edu/district/students/international/
EGLS3 -- Evaluation for Greater Learning Student Survey System
At Houston Community College, professors believe that thoughtful student feedback
is necessary to improve teaching and learning. During a designated time near the end
of the term, you will be asked to answer a short online survey of research-based
questions related to instruction. The anonymous results of the survey will be made
available to your professors and department chairs for continual improvement of
instruction. Look for the survey as part of the Houston Community College Student
System online near the end of the term.
HCC Policy Statements
Link: http://www.hccs.edu/district/students/student-handbook/
Americans with Disabilities Act (ADA)-Students with Disabilities:
Any student with a documented disability (e.g. physical, learning, psychiatric, vision,
hearing, etc.) who needs to arrange reasonable accommodations must contact the
Disability Support Services Office at the beginning of each semester. Professors are
authorized to provide only the accommodations requested by the Disability Support
Service Office. http://www.hccs.edu/district/students/disability-services/
Students who are requesting special testing accommodations may choose the most
convenient DSS office for assistance each semester:
District ADA Coordinator - Donna Price - 713.718.5165
Central ADA Counselors - Jaime Torres & Martha Scribner -713.718.6164
Northeast ADA Counselor- Kim Ingram -713.718.8420
Northwest ADA Counselor - Mahnaz Kolaini -713.718.5422
Southeast ADA Counselor - Jette Lott - 713.718.7218
Southwest ADA Counselor - Dr. Becky Hauri - 713.718.7910
Coleman ADA Counselor - Dr. Raj Gupta -713.718.7631
After student accommodation letters have been approved by the DSS office and
submitted to DE Counseling for processing, students will receive an email confirmation
informing them of the Instructional Support Specialist (ISS) assigned to their professor.
Academic Honesty:
Students are responsible for conducting themselves with honor and integrity in fulfilling
course requirements. Penalties and/or disciplinary proceedings may be initiated against a
student accused of scholastic dishonesty. "Scholarly dishonesty" includes, but is not
limited to, cheating on a test, plagiarism, and collusion. Anyone caught cheating will be
given an F on that assignment and possibly an F in the course. A report on the incident
will also be submitted to all appropriate school officials.
A student who is academically dishonest is, by definition, not showing that the
coursework has been learned, and that student is claiming an advantage not available to
other students. The instructor is responsible for measuring each student's individual
achievements and also for ensuring that all students compete on a level playing field.
Thus, in our system, the instructor has teaching, grading, and enforcement roles. You are
expected to be familiar with the University's Policy on Academic Honesty, found in the
catalog. What that means is: If you are charged with an offense, pleading ignorance of the
rules will not help you. Students are responsible for conducting themselves with honor
and integrity in fulfilling course requirements. Penalties and/or disciplinary proceedings
may be initiated by College System officials against a student accused of scholastic
dishonesty. "Scholastic dishonesty": includes, but is not limited to, cheating on a test,
plagiarism, and collusion.
Cheating on a test includes:
Copying from another students' test paper;
Using materials not authorized by the person giving the test;
Collaborating with another student during a test without authorization;
Knowingly using, buying, selling, stealing, transporting, or soliciting in whole or
part the contents of a test that has not been administered;
Bribing another person to obtain a test that is to be administered.
16
Plagiarism means the appropriation of another's work and the unacknowledged
incorporation of that work in one's own written work offered for credit.
Collusion mean the unauthorized collaboration with another person in preparing written
work offered for credit. Possible punishments for academic dishonesty may include a
grade of 0 or F in the particular assignment, failure in the course, and/or recommendation
for probation or dismissal from the College System. (See the Student Handbook)
Distance Education
The Distance Education Student Handbook contains policies and procedures
unique to the DE student. Students should have reviewed the handbook as part
of the mandatory orientation. It is the student's responsibility to be
familiar with the handbook's contents. The handbook contains valuable
information, answers, and resources, such as DE contacts, policies and
procedures (how to drop, attendance requirements, etc.), student services
(ADA, financial aid, degree planning, etc.), course information, testing
procedures, technical support, and academic calendars. The Student Handbook
is on the DE website at http://de.hccs.edu/student-services/
SCANS or Core Curriculum Statement:
The Secretary’s Commission on Achieving Necessary Skills (SCANS) from the U.S.
Department of Labor was asked to examine the demands of the workplace and whether
our students are capable of meeting those demands. Specifically, the Commission was
directed to advise the Secretary on the level of skills required to enter employment. In
carrying out this charge, the Commission was asked to do the following:
• Define the skills needed for employment
• Propose acceptable levels of proficiency
• Suggest effective ways to assess proficiency, and
• Develop a dissemination strategy for the nation’s schools, businesses, and
homes