SYLLABUS - ACNT 1329 - CRN 86288 PAYROLL and BUSINESS … · 2018-09-09 · SYLLABUS - ACNT 1329 - CRN 86288 PAYROLL and BUSINESS TAX ACCOUNTING Distance Education - Spring 2016 –

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