COURSE INFORMATION

Course Name: Payroll Accounting

Course ID/Section: APA2501C

Term/Year: Spring 2021

Modality: Online

Length of Term: Full term

Credit Hours: 3 Hours

 

INSTRUCTOR CONTACT INFORMATION

Instructor: Nelly Cintron-Lorenzo

Email:   ncintron@valenciacollege.edu

Phone: (407) 582-1483

Office Location: West Campus, Room 7-151

Virtual Office Hours:

 Mondays to Thursdays 1:00 PM-3:00 PM 

Fridays 11:00 PM to 1:00 PM

 

COURSE DESCRIPTION

Catalog Description

“Introduction to use of computers to process and organize accounting information. Includes analysis of transactions, data entry, and preparation and analysis of computer-generated financial statements and reports.” 

Prerequisites

ACG2021C Principles of Financial Accounting or APA1111C Basic Accounting

 

COURSE OUTCOMES

Upon the completion of this course, the student should be able to:

• Analyze Payroll practices and fundamentals.
• Review Payroll System controls and procedures.
• Calculate Gross Earnings
• Compute Net Earnings
• Calculate Employer Payroll Taxes
• Prepare Accounting System Entries

 

TEXTBOOK & REQUIRED MATERIALS

• Required Textbook:

• Payroll Accounting, A Practical Real-World Approach, 7^th Edition, Eric WeinsteinISBN-13: 978-1-64061-202-0Print Textbook with Access Code       ISBN-13: 978-1-64061-200-6  

http://www.lablearning.com/payroll-accounting-7e.html

• Required Materials:
  • Accompanying FREE 5-Month trial QuickBooks software that is not compatible with Mac and eLab license key in your Labyrinth textbook. Due to the COVID-19 situation and shift to virtual/online learning, Valencia College is currently loaning laptops to students in need. You can request a laptop by completing the request form at https://valenciacollege.edu/laptop. This link will take you to the Atlas login screen, and then to the form. Laptops are distributed on a first come-first served basis, so if you are in need, request a laptop early!
  • Access to a computer with Internet capabilities.
  • A 2GB removable USB or thumb drive to back up your QB files and move files from one location to another.
  • REQUIRED: Accounting relies on precise and correct mathematical computations, so a basic hand-held calculator is a necessary tool for this class. Any calculator with basic functions (addition, subtraction, multiplication, division) will be sufficient.
  • MANDATORY: It is required to take your final exam at any time in any Valencia Testing Center from April 12 at 8:30 AM to April 23, 2021 at 11:59 PM with your Valencia ID. ** Special Note: The final exam will be proctoring at any Valencia Testing Center if they are open depending on the status of the health Crisis caused by Coronavirus at that moment. If not, you will take your final exam at your home. However, more information will be provided to students online. **
  • Comprehensive Payroll project is based on the use of QuickBooks. It is required that you have access to QuickBooks 2019 Desktop software. With your textbook purchase your received a trial version of QuickBooks 2019 software to load on your laptop or personal computer.
  • 3-ring binder to organize all of the printouts.
  • Click on this web link to access textbook learning resources http://labyrinthelab.com/lrc/

 

GRADING COMPOSITION:                                   

Your grade will be determined by a POINT SYSTEM. The POINTS you earn on ONE exam, quizzes, individual and/or group assignments, class participation, attendance and any additional project or cases assigned will be totaled and then divided by the total number of points possible in a grading period. The result will be a percentage grade semester. Details on these assignments will be given in class. Each exam will cover information given in the discussions, lectures, and active learning sessions. Final letter grades are assigned using the following scale based on total possible points:

Your grade will be determined by a POINT SYSTEM as follows (total 1,101 maximum points) Final letter grades are assigned using the following scale based on 1,101 possible points

Grading	Points	Scale (based on 1,101 points)	Percentage	Grade
Discussions  (3 x 10 points each)	30	986 – 1,101 points	90% – 100%	A
Chapters tests (6 x 48 points each) ·       Chapter 1 Test….50 points ·       Chapter 2 Test….44 points ·       Chapter 3 Test….45 points ·       Chapter 4 Test….45 points ·       Chapter 5 Test….53 points ·       Chapter 3 Test….53 points	290	876 – 985 points 766 – 875 points 656 – 765 points Below 655 points	80% – 89% 70% -79%        60% – 69% Below 60%	B C D F
Concept Review Quizzes  (6 x 30 points each)	180
Individual Practice Set Assignments: · Ch.1 Practice Set Exercises….52 points · Ch.2 Practice Set Exercises.....77 points ·Ch.3 Practice Set Exercises.....56 points ·Ch.4 Practice Set Exercises.....60 points ·Ch.5 Practice Set Exercises.....61 points ·Ch.6 Practice Set Exercises.....86 points	392
Comprehensive Payroll Project Using QuickBooks	100
Final Exam	109
Total Possible Points	1,101
Syllabus Quiz (Extra-Credit)	4 Extra Credit
“Muddiest Point Feedback” (Extra-credit)	5 Extra Credit

This scale includes adjustments made for the subjective nature of grading; rounding will be if .5 or > .5 next number; the cut-off is rigid. For example, if we have 600 total points, 537 points represent 90% A and 536 points is an 89% B. 

* Extra Credit: I strongly suggest you do not miss out any opportunities to earn points because there are some extra-credit assignments throughout the semester. Every point counts!

 

EVALUATION:

You will get the grade you earn in this course. An “A” means excellent and a “C” is average. If you turn in average work you can expect an average grade. I do not give away grades.  

 

NAVIGATIONAL AIDS:

• Go directly to VALENCIA web page at http://valenciacollege.edu/, where there is a “Quick Link” menu and click on “Online Course”.  Your Canvas username and login password are the same as your Atlas information.
• Under Course list click on “Payroll Accounting-APA2501C” and you will be brought to the course home page.
• On the left side of the screen you will see either icons or a menu. If you see icons, click on ║ (Expand Menu) to show the menu options. Click on the ║ (Minimize Menu) if you want to return to icons only.

• Course email is my preferred method of contact. If you are new to course email, you will want to view the tutorials on the course Communication Tools available through a special free course called Valencia 101.

• You may contact me if you need any course-related help or for technical support with Canvas system, contact Help desk at (407) 582-5600.
•  If you have questions, you may also choose to post them in the "ask your instructor" thread for my response, or solicit a peer's advice by posting a question or comment within the “cybercafé”.
• To go to the COURSE LEARNING UNITS CONTENT and activity, click on “LEARNING MODULES” under COURSE TOOLS (left menu).

 

GUIDELINES FOR ONLINE PARTICIPATION:

• Attendance and presence are required for this class. You are expected to log on a minimum of four (4) times per week (at any time during the week) and are expected to post a substantive contribution to the discussion with your thoughts and any questions on the material covered in each unit every week.
• Your participation in the discussion forum will count towards your participation grade (10 points worth each topic).
• Although I strongly suggest that all issues, questions, and problems be dealt with online, please do not hesitate to contact me by e-mail or at my office regarding these issues at any time.
• Use good “netiquette,” such as:
  • Check the discussion frequently and respond appropriately and on subject.
  • Focus on one subject per message and use pertinent subject titles.
  • Capitalize words only to highlight a point or for titles—capitalizing otherwise is generally viewed as SHOUTING!
  • Be professional and careful with your online interaction.
  • Cite all quotes, references, and sources.
  • When posting a long message, it is generally considered courteous to warn readers at the beginning of the message that it is a lengthy post.
  • It is considered extremely rude to forward someone else’s messages without their permission, so always ask first.
  • It is fine to use humor, but use it carefully. The absence of face-to-face cues can cause humor to be misinterpreted as criticism or flaming (angry, antagonistic criticism). Feel free to use emoticons such as :) or ;) to let others know that you’re being humorous.

I hope we will be able to share our thoughts and experiences with one another in the form of an active and stimulating discussion!

 

COMMITMENT:

To be successful in accounting, the average student spends about 8-10 hours per week outside of class studying.

Accounting is learned by understanding the concepts involved and applying those concepts in practice problems. Thus to master this course, you need to

• Read the material
• Participate actively in the discussion forum of the course material
• Complete the assigned homework

 

COMPUTER/EQUIPMENT REQUIREMENTS

Use of computers in the Business, IT, and Public Services classrooms at Valencia College is restricted to those activities designated by the instructor to enhance the class materials. Any other use is strictly forbidden. Inappropriate use includes, but is not limited to: Use of computer to send E-mail or access Internet sites not specifically assigned in class; Use of computer for job, internship, homework or other activities not assigned in class; Modifying any hardware or software system configuration or setting. Computer Configurations should not be changed in any way.

 

TECHNICAL SUPPORT, TECHNOLOGY REQUIREMENTS. NETIQUETTE GUIDELINES.

 For technical assistance with your course, contact the help-desk by:  

• Phone  407-582-5600  (24/7 Phone Support)
• Email onlinehelp@valenciacollege.edu (Response within 24 hours during weekdays)

You may also chat live with a support team member, submit a ticket with your issue or concern, or review our knowledge-base of resources.

 

COURSE COMPETENCIES

The course seeks to strengthen students’ skills applicable to Valencia’s Student Core Competencies: Think, Value, Communicate, and Act. In this course, through classroom lecture and discussions, group lab work, and other learning activities, you will further develop mastery of these core competencies.

The following Valencia Student Competencies will be reinforced throughout the entire course.

THINK - Think clearly, critically, and creatively. Analyze, synthesize, integrate, and evaluate in many domains of human inquiry.

                        To think, what must you do?

• Analyze data, ideas, patterns, principles, and perspectives
• Employ the facts, formulas, and procedures of the disciplines
• Integrate ideas and values from different disciplines
• Draw well supported conclusions
• Revise conclusions consistently with new observations, interpretations, or reasons

How and where must you think?

• With curiosity and consistency
• individually and in groups

VALUE - Make reasoned value judgments and responsible commitments

                        To value, what must you do?

• Recognize the values expressed in attitudes, choices, and commitments
• Distinguish among personal, ethical, aesthetic, cultural, and scientific values
• Employ values and standards of judgment from different disciplines
• Evaluate your own and others' values from individual, cultural, and global perspectives
• Articulate a considered and self determined set of values

How and where must you value?

• With empathy and fair-mindedness
• Individually and in groups

COMMUNICATE- To communicate, what must you do?

• Identify your own strengths and need for improvement as communicator
• Employ methods of communication appropriate to your audience and purpose
• Evaluate the effectiveness of your own and other's communication

How and where must you communicate?

• By speaking, listening, reading and writing
• Verbally, non‑verbally, and visually
• With honesty and civility

ACT - Act purposefully, respectfully, and responsibly

                        To act, what must you do?

• Apply disciplinary knowledge, skills, and values to educational and career goals
• Implement effective problem solving, decision-making, and goal setting strategies
• Act effectively and appropriately in various personal and professional settings
• Assess the effectiveness of personal behavior and choices
• Respond appropriately to changing circumstances

How and where must you act?

• With courage and perseverance
• Individually and in groups
• In your personal, professional, and community life

 

IMPORTANT DATES

Start Date: January 11, 2021

End Date: May 02, 2021

Withdrawal Deadline: March 26, 2021

College Closed: January 18, February 12, March 8-14, 2021

College Calendar: http://valenciacollege.edu/calendar

 

 

COLLEGE POLICIES

No Show Policy

Class attendance is required for face-to-face classes beginning with the first class meeting. If you do not attend the first class meeting, you may be withdrawn from the class as a “no show.” Class attendance is required for online classes; students who are not actively participating in an online class and/or do not submit the required attendance activity or assignment by the scheduled due date must be withdrawn by the instructor at the end of the first week as a "no show". If you are withdrawn as a “no show,” you will be financially responsible for the class and a final grade of “WN” will appear on your transcript for the course.”

 

Withdrawal Policy

Per Valencia policy a student who withdraws from class before the established deadline for a particular term will receive a grade of “W. A student is not permitted to withdraw after the withdrawal deadline.

A faculty member will withdraw a student up to the withdrawal deadline for violation of the class attendance policy. A student who is withdrawn by faculty for violation of the class attendance policy will receive a grade of “W”. After the withdrawal deadline, faculty will not withdraw a student and the student will receive the grade earned at the end of the course. Any student who withdraws or is withdrawn from a class during a third or subsequent attempt in the same course will be assigned a grade of “F.” If you do not intend to complete the course, you must withdraw yourself prior to the withdrawal date. Special Note: “If you are unable to participate in the course due to illness, family emergency, etc., please communicate with me as soon as possible in order to create a plan to complete any missed assignments so that your learning can progress in your course. In the case of a prolonged online absence, please communicate with me as soon as possible in order to create a plan for the best course of action.”

 

College Student Conduct Policy

Valencia is dedicated not only to the advancement of knowledge and learning but also to the development of responsible personal and social conduct. As a registered student, you assume the responsibility for conducting yourself in a manner that contributes positively to Valencia’s learning community and that does not impair, interfere with, or obstruct the orderly conduct, processes, and functions of the college as described in the Student Code of Conduct.

 

Academic Honesty

All forms of academic dishonesty are prohibited at Valencia College. Academic dishonesty includes, but is not limited to, acts or attempted acts of plagiarism, cheating, furnishing false information, forgery, alteration or misuse of documents, misconduct during a testing situation, facilitating academic dishonesty, and misuse of identification with intent to defraud or deceive.

All work submitted by students is expected to be the result of the students' individual thoughts, research, and self-expression. Whenever a student uses ideas, wording, or organization from another source, the source shall be appropriately acknowledged. If a student is caught submitting plagiarized work a first offense will result in a zero score on the assignment, a second offense will result a class grade of F.

 

Students with Disabilities

Valencia is committed to ensuring that all of its programs and services are accessible to students with disabilities. The Office for Students with Disabilities (OSD) determines reasonable and appropriate accommodations for qualified students with documented disabilities based upon the need and impact of the specific disability.

Any student requiring course accommodations due to physical, emotional or learning disability must contact the instructor and provide a Notification to Instructor form by the end of the second week of class. To obtain a letter of accommodation, contact OSD at 407-582-2229.

 

Baycare Student Assistance Services

Valencia College strives to ensure all our students have a rewarding and successful college experience. To that purpose, Valencia students can get immediate help with issues dealing with stress, anxiety, depression, adjustment difficulties, substance abuse, time management as well as relationship problems dealing with school, home or work. BayCare Behavioral Health Student Assistance Program (SAP) services are free to all Valencia students and available 24 hours a day by calling (800) 878-5470. If needed, the counselor may refer the student to appropriate resources or to speak face-to-face with a licensed counselor.

• Note to International Students (F-1 or J-1 Visa)

Please be advised that withdrawal from this course due to attendance may result in the termination of your visa status if you fall below the full-time enrollment requirement of 12 credit hours. Contact Valencia’s International Student Services office for more information.

• Statement of Support for Students with Food/Housing/Financial Needs

Any student who has difficulty accessing sufficient food to eat, or who lacks a safe and stable place to live, and believes this may affect his or her performance in the course, is urged to meet with a Counselor in the Advising Center for information about resources that may be available from the college or community.

Below are the new online resources and services available for students this summer:

Academic Resources

We want you to stay connected to the latest academic resources we have available for you during this transitional time.

• Online Tutoring Services: In response to COVID-19, Valencia’s tutoring services have moved online and are now being offered for accounting & economics, computer programming, math, EAP and foreign languages, science, writing, and more!  To get started, visit https://libguides.valenciacollege.edu/c.php?g=1014597&p=7348794 and self-enroll in the tutoring courses in Canvas.  This is where you will access the links to live tutoring (via Zoom), as well as the schedule of tutors, times, services, and additional topics through Smarthinking. 
• Quick Start Library Guide: Use this handy guide to learn about and gain access to all the library resources from home or “on the go”. Please, refer to the following website http://libguides.valenciacollege.edu/quickstartlibraryguide to get started!
• Keep Learning: Visit https://valenciacollege.edu/students/online/keep-learning/ if you are still unable to find what you are looking for, please visit our Keep Learning webpage to get information on a wide range of resources and online learning tips.

Enrollment services:

• Call: 407-582-1507
• Email: enrollment@valenciacollege.edu
• Hours
• Monday-Thursday: 8:00 AM – 8:00 PM
• Friday: 8:00 AM – 5:00 PM
• Saturday and Sunday: - 10:00 AM – 3:00 PM

Academic Advising:

• Call: 407-582-1507
• Email: advising@valenciacollege.edu
• Link to “chat” https://valenciacollege.edu/students/advising-counseling/
• Hours
• Monday-Friday  7:00AM -10:00 PM
• Saturday and Sunday: - 10:00 AM – 10:00 PM

Virtual Answer Center:

• Monday-Friday  7:00AM -10:00 PM
• Saturday/Sunday 10:00AM -10:00 PM
• Zoom Link to Virtual Answer Center
• Website for Virtual Answer Center

Counseling Services:

• Monday-Thursday 8:00 AM-8:00 PM
• Friday 8:00 AM-5:00 PM
• Saturday & Sunday 10:00 AM-3:00 PM

Financial Aid:

• Contact FinAidOffice@valenciacollege.edu for their financial aid questions, as well as for potential assistance with financial support.

 

COLLEGE LINKS

College Catalog

Valencia Policy Manual

Student Handbook

Microsoft Office Instructions for free software

Course Support: onsite, online tutoring, writing help, etc.

 

COURSE POLICIES

The student will benefit from learning accounting concepts by applying Internet-based skills to this course using Canvas, eLab System, Microsoft Excel and QuickBooks software. It is highly recommended to use Mozilla Firefox as a browser while you are working on your assignments in Canvas.

1. COURSE SCHEDULE:

It is crucial to review the COURSE SCHEDULE with the tentative calendar available in the Menu under MODULES to plan-ahead and manage effectively your time. There is a detailed Homework and Exams Schedule available at the "START HERE" folder found in the Homepage of this course.

2. WITHDRAWAL POLICY: Please become familiar with Valencia’s withdrawal policy. It is your responsibility to properly withdraw from class before the withdrawal deadline in a timely manner. Students who do not withdrawal will be held responsible for all work missed, including the final. Any work which is not completed by the appropriate deadline will receive a zero.

3.      QUIZZES AND HOMEWORK ASSIGNMENT POLICY:

a.        You must get registered in eLab System by following the Login Instructions available at the START HERE-Course Orientation module in Canvas.

b.     There are unlimited attempts allowed for each question in your “reinforce your skills” homework assignments through eLab system.

c.      You have around 20 minutes to complete the syllabus quiz in Canvas for extra-credit and it has been properly identified in the tentative calendar. In addition, you have the opportunity to earn extra-credit after reading each chapter. In summary, extra-credit will be available throughout the semester at my discretion.

d.     Every homework assignment (e.g. reinforce and apply your skills) and assessment (e.g. concept review quizzes, chapters’ tests, midterm, etc.) must be completed by the DUE date. They will not be accepted late.

e.      Assignments must be submitted via the e-Lab System under MODULES through Canvas. Each chapter’s homework has a due date as posted in the calendar and in “e- Lab” system.

4.      EXTRA-POINTS ASSIGNMENT POLICY:

We will be doing many assignments to practice. Extra-points individual or teamwork assignments/case studies could be or not announced prior the date that is assigned online.

Note: I reserve the right to modify the schedule, flexibility is a must.

 

HOW TO SUCCEED IN THIS CLASS:

This is an intense course. We will cover one chapter per week. In order to succeed in this class it is important that you follow these suggested guidelines:

• Read the syllabus and make note of important dates for assignments and exams on the class schedule. I do not accept late work. Work turned in late will receive a grade of zero.
• Read each of the chapters BEFORE taking the quiz.
• Listen to the online videos provided in the Learning Modules and review the lecture notes.
• Spend time drilling down into the software. 
• Complete all homework problems assigned. Do not miss any of the end of chapter assignments since they will build on one another. Your success is dependent on completing all readings, homework, and exams.
• Practice good time management. In other words, don’t procrastinate. Allow yourself ample time to complete assignments so in the event you have trouble or need my help, you will have time to arrange this.
• Engage in a study groups.
• Make good use of the class resources (lab time, online content, tutoring and my office hours).
• You should be spending approximately 10 - 12 hours per week to the time commitment. In order to succeed, this should be your minimum commitment to this course.

Third Party Software & FERPA Policy

Valencia College has a firm commitment to protecting the privacy rights of its students.

 

SUGGESTIONS:  A METHOD OF STUDY

No one can adequately prepare for a journey without first consulting road maps and travel guides.  In the same way, no one can prepare for a textbook without first pre-reading the material.  The following is a method of study: 

1. Examine the outside references of a textbook. The title tells you what the text is about, and the blurb on a book gives your more of a synopsis of the material. 
2. Scan over the index in the back of a book. The topics with the most references expose an author’s biases.  It shows the priority of concerns to the author. 
3. Read the author’s preface. This section reveals the author’s philosophy in presenting the course material.  You will understand his/her objective with the current book. 
4. The Table of context shows the structure the author is using to achieve his/her objective. A well-prepared table of context also supplies the major topics of the text.  These topics provide reference points on the road to mastering the text. 
5. Use the subtopics revealed in each chapter. These subtopics are usually presented as Chapter Objectives, Chapter Summaries, Section Headings (usually in bold face fonts), and questions at the end of each chapter.
6. Turn each subtopic into a question by using the words: who, what, where, when, why and how.
7. With a highlighter in hand, read through the text searching for the answer to this question. When the answer is discovered, highlight the answer and move on to your next question. 
8. After completing the chapter, close the book and trying writing out the answers to your questions. This becomes your first test on the material.  When finished, compare your answers to the highlighted answers in the text.  Correct any errors made.  Then turn your paper over and retake the questions answered incorrectly. 
9. For each question, try to find the key word or phrase in the answer. This key word or phrase can be used in your notebook and index cards for a quick review of the material. 

 For further instructions on reading different types of books / textbooks please refer to “How to Read a Book” by Mortimer Adler. 

DISCLAIMER STATEMENT

Changes to the course calendar may be made at the discretion of the professor, and students will be notified of any changes in class and/or via the Canvas Inbox conversations tool.