Office Accounting I Syllabus
APA1111C Class 8140, Fall 2014

Instructor Information

Judith Brierley, M.S.


Office: J-106D

Office Hours:  Mon. 11-3, Tues. 11-3 and Wed. 11-1 or by appointment

Course Information

Office Accounting I - APA1111C Class 8140
Date: August 25 to December 13, 2016

This course provides instruction and practice in the fundamentals of accounting. Selected topics include accounts payable and receivable, cash control systems, worksheets, financial statements, adjusting and closing entries, purchases and cash payments, sales and cash receipts and payroll. This course may be used to provide a foundation for financial accounting. Activities are recorded manually and in an accounting software program. Lab fee required.

Pre-reqs: No corequisites or prerequisites.
Credits: 3

Measurable Course Objectives

Measurable Course Objectives are outcomes students are expected to achieve by the end of the course.

  • Identify careers within the field of accounting.
  • Understand accounting terminology, concepts, principles and practices.
  • Implement all steps in the accounting cycle from journalizing transactions to preparing financial statements.
  • Prepare payroll and formulate journal entries for payroll and payroll taxes.
  • Anaylze financial statements for a company.
  • Complete comprehensive simulation of accounting for a sole proprietorship.

Textbook Information

No information about textbooks has been received.

In order to reduce textbook costs, the textbook for this course is packaged as loose leaf pages that will need to be placed in a 3 ring notebook. The loose leaf pages come bundled with the required CengageNOW access code. The ISBN number for the bundle is 9781285902098. You may purchase the bundle at the Seminole State bookstore Wholesalers will not have this book available to purchase, since it is a custom book.

Hardware/Software Listing

Homework will be given in a web based program so it is recommended that you have access to a computer with an Internet connection. For best results, a high speed Internet service is recommended.

It is recommended that students have Microsoft Excel (any version). This software is not required but it is a helpful program to have when working with numbers. The simulation project may be done in Excel along with a few extra credit assignments. Excel is not required as these assignments may also be done on paper and then scanned and submitted.

Students will have access to computer labs on all Seminole State campuses. If you experience technical difficulties with your personal computer, be prepared to come to a campus lab to complete your assignments as no extensions will be granted due to computer problems. Go to for more information on campus lab locations and hours.

Instructional Mode

Lecture and Discussion

Instruction includes classroom lecture and discussion.

Grade Scale and Evaluation Methods

Your grade in Office Accounting I will be determined by the following.


No of Activities

Points per Activity

Total Points

Orientation Activities:

Succeed with CengageNOW




Chapter Activities:

Study & Learn in CengageNOW




Homework in CengageNOW




Multiple Choice/True False Quizzes in Sakai




Proctored Exams:

Exam 1 - Ch 1, 2, 3




Exam 2 - Ch 4, 5, 6




Exam 3 - Ch 7, 8, 9




Exam 4 - Ch 10, 11




Simulation Project






Note: Total points may vary.

The following scale will be used to determine your final grade: A = 900-1000, B =800 -899, C= 700 -799, D =600 -699, F=0 -599 No Incompletes will be given in this course.

Class Assignments

Due Dates: Activities in each chapter should be completed by the weekly due dates listed on the Weekly Task Calendar (WTC) . Completing your work weekly on a regular basis will help ensure your success in this course! It is suggested that you print a copy of the Weekly Task Calendar from the Modules page in Sakai during the first week of class. Post the WTC where you will see it so that you do not forget due dates. It is your responsibility to complete all assignments on time. You can also use the Calendar tool in Sakai to keep track of due dates.

Late Work: There will be a 10% penalty for any work turned in after the due date. Check the Weekly Task Calendar for due dates and late deadlines for all assignments. No work will be accepted after the late deadline on the Weekly Task Calendar. Failure to submit work by the late deadline will result in a grade of zero.

Extra Credit: Extra credit will be available periodically in Sakai throughout the course.

Course Assignments Information: Specific instructions on all assignments are posted under the Modules area of Sakai.

Reading Assignments: You will be responsible for reading and working through each page of the textbook for the assigned Chapters.

Study & Learn: These activities will be available in CenagageNOW. They consist of a Pre-Test, personalized Study Plan, and Post-Test. Only the score from the Post-Test will count towards your grade. Completing all parts of the Study & Learn tools will help you master the material in each chapter. These assignments will be worth 10 points each.

Homework: These activities will be available in CengageNOW. They consist of a set of homework problems that reinforce the chapter material. These assignments will be worth 20 points each.

Quizzes: A quiz consisting of 15 Multiple Choice and True False questions will be given in Sakai for each chapter. You may take each quiz up to three times before the due date. If you do not take the quiz before the due date, you may take the quiz one time before the late deadline. The questions on each quiz attempt will vary. Quizzes will be worth 15 points and your highest score will count. Taking the quizzes all 3 times will help you prepare for the exams so be sure and complete them before the due date.

Exams: Exams will consist of two parts: Multiple Choice / True False questions in Sakai and interactive problems in CengageNOW. All exams must be taken in class on the dates listed on your Weekly Task Calendar. No Exam may be taken late. Failure to take the exam by the assigned deadline will result in a grade of zero. Each Exam will be worth 100 points.

Simulation Project: Students will be completing a manual simulation project that involves journalizing and posting transactions such as sales receipts, invoices, customer payments, bills, bill payments, checks and journal entries. This project will allow you to apply everything you have learned throughout the semester in a "real world" scenario. The simulation project is worth 100 points and must be submitted by the due date listed on the Weekly Task Calendar. No late work will be accepted.

Academic Integrity

As members of the Seminole State College of Florida community, students are expected to be honest in all of their academic coursework and activities. Academic dishonesty, such as cheating of any kind on examinations, course assignments or projects, plagiarism, misrepresentation and the unauthorized possession of examinations or other course-related materials, is prohibited.

Plagiarism is unacceptable to the college community. Academic work that is submitted by students is assumed to be the result of their own thought, research or self-expression. When students borrow ideas, wording or organization from another source, they are expected to acknowledge that fact in an appropriate manner. Plagiarism is the deliberate use and appropriation of another's work without identifying the source and trying to pass-off such work as the student's own. Any student who fails to give full credit for ideas or materials taken from another has plagiarized.

Students who share their work for the purpose of cheating on class assignments or tests are subject to the same penalties as the student who commits the act of cheating.

When cheating or plagiarism has occurred, instructors may take academic action that ranges from denial of credit for the assignment or a grade of "F" on a specific assignment, examination or project, to the assignment of a grade of "F" for the course. Students may also be subject to further sanctions imposed by the judicial officer, such as disciplinary probation, suspension or dismissal from the College. Students may also be subject to further sanctions imposed by a judicial officer, such as disciplinary probation, suspension or dismissal from the College.

  • Although students are encouraged to seek assistance from their instructor, fellow students, and lab assistants, each student MUST submit his/her own work. You may not use another student's work as your own. Do not allow another student to use your work. Do not obtain work from previous semesters' for your own use. Students who submit duplicate work will receive a zero for the first infraction, and an automatic"F" in the course for their second infraction (even if the second infraction is found on the same day as the first).  Both the student providing the assignment and the student receiving the assignment will receive the same disciplinary action.

College Technology Policy

Unacceptable use of College technology may result in the revocation of access to College information technology, and may subject the user to criminal and civil penalties. Unacceptable use includes students who attempt to abuse computers or software, introduce viruses, send misappropriate messages or interfere with normal network operations.

Sakai Learning Management System Information

Sakai is the one of the online learning management systems used at Seminole State College.  If you are enrolled in an online, online/campus, hybrid, or web-enhanced campus class, you may need to log in to Sakai to access the site for your course.  

Sakai course sites will not be available until the first day of class.  If you register during the add/drop period, there may be a slight delay (up to 24 hours) in the activation of your user ID and password. If you are unable to log into Sakai after the add/drop period, please complete the eLearning Online Course Problem Form, and the eLearning staff will check on your account.

The login page for Sakai is:

Your Sakai login information is:

  • USERNAME = same as your MySeminoleState username
  • PASSWORD = first and last initial in UPPERCASE followed by your birthdate in YYMMDD format

Recommended browsers for Sakai include Firefox, Chrome, Safari, and Internet Explorer (Note: IE9 users will need to enable compatibility mode).  Your browser must be set to accept cookies.

Sakai Test-Taking Tips - In order to avoid potential problems during an exam, we recommend that you:

  • Don't use mobile devices such as phones or tablets.
  • Use a supported web browser such as the latest version of Firefox, Google Chrome, or Internet Explorer.
  • Make sure that you DO NOT have multiple windows or tabs open while testing.
  • Make sure you have a dependable internet connection; 
  • DO NOT use your browser back and forward buttons. Always navigate within Sakai.
  • For timed tests, remember that once you begin the test, the timer will continue to count down.  This is true if you lose internet connection, your browser crashes, or you simply exit and close your browser window.
  • Make sure that you only click on the "Begin Assessment" button ONCE when starting a test.
  • Make sure that you only click on the "Submit for Grading" button ONCE when submitting a test.

Calendar/Schedule: A calendar (click on Assignment Schedules and select the current term) is provided to help you organize your time and create some structure in the course. It does not provide 'slack' time. You may choose to work ahead, but it is important that you adhere to the due dates. It is suggested that you post a copy of the schedule where you will see it, so that you do not forget due dates. Work not submitted by the required date will not be accepted unless prior arrangements have been made.

If you have special circumstances which will require you to be absent from the course for an extended period (such as health complications, surgery, family emergencies, etc.), you must contact the instructor to discuss when and how you will make up any missed work and obtain approval for your absence PRIOR TO your lapse in attendance. Documentation of absence may be required by your instructor. Please be aware of this policy.

Please keep in mind that it is your responsibility to make sure that you have the ability to connect to the Internet and access the course and have the required software for the class.  You are responsible for working around any difficulties that you may encounter with your computer during the term and making sure that course work is completed and turned in on time. Computer difficulties are not an excuse for failing to log in to the course and/or turn in work or to meet due dates.

Forums: I have created a discussion area for you to use to communicate with the students in the class. It is under Forums. You must check Forums and your e-mail (under Messages) at least twice a week.  Forums is restricted to comments or questions regarding class material.

Forums is a way you communicate with the instructor and other students in the class. If you have a question or problem, post it in Forums. Hopefully, another student will answer your questions or create a dialogue with you concerning the issue. It is possible to have a threaded discussion in Forums. (Be sure to read the Sakai tutorial so that you know how to do all of this). Many questions can be answered by students in the class in Forums and it also helps to cut down on the number of e-mails I must answer directly.

When posting in Forums, be sure to type a subject in the post title box that is relevant to your message. Use complete sentences and no texting code. All capital letters should not be used. Do not reply to a post that you receive, that is not about the same subject. Create a new post and put the subject in the post title box.

Messages: You may e-mail me or any student in the class using Sakai e-mail. Your e-mail is under Messages. You can access this e-mail from any computer where you can access Sakai. Simply click Messages, select Compose Message, select who you want to send the message to. Use this e-mail to correspond with me. I will check my Sakai e-mail Monday through Friday (Fall and Spring terms) and Monday-Thursday in the Summer term.

When sending an e-mail be sure to type a subject in the subject box that is relevant to your message. Use complete sentences and no texting code. All capitals should not be used. Do not reply to an e-mail that you receive that is not about the same subject. Create a new e-mail and put the subject in the subject box. Proofread your message before sending it.

Withdrawal Policy

A student desiring to withdraw from a course after the add/drop period should initiate withdrawal procedures with an instructor or counselor. Withdrawals are not official until the withdrawal form is completed and given to the Office of Enrollment Services and Registrar. Withdrawal deadlines are published in the official College Catalog Academic Calendar.

If you encounter any difficulties at all or if you are considering withdrawing from the course for any reason, please contact your instructor without delay. The instructor may have suggestions that will allow you to successfully complete the course. If the problems persist and you are unable to complete this course, I expect you to administratively withdraw from the class. It is not the instructor's responsibility to withdraw students from class.

Students may withdraw themselves from any course without academic penalty up until the deadline set by the college. Once the deadline for withdrawing has passed, the instructor will not withdraw a student. Students who do not submit their assignments on time and who do not officially withdraw from the course will receive a failing grade. Last date of attendance will be determined by the last e-mail, discussion posting or assignment submitted.

You must enroll as an Audit student at the time of registration to receive an audit grade.

Collegewide Student Learning Outcomes

The Collegewide Student Learning Outcomes assessed and reinforced in this course include the following:

  • Communication
  • Critical Thinking
  • Scientific and Quantitative Reasoning
  • Information Literacy
  • Global Sociocultural Responsibility

URL of Online Syllabus

Online version:

PDF version:

Attendance Policy

The College recognizes the correlation between attendance and both student retention and achievement. Per College Policy 3.060 Students are expected to attend all class meetings of all courses for which they are registered. The College Attendance Procedure is located in College Procedure 4.0900 and is available online at

For online classes, attendance is determined by consistently logging in and accessing the course content and completing courses in accordance with the syllabus. Simply logging in to an on-line class does NOT count as attendance. Students must engage in an academically-related activity.


The Family Educational Rights and Privacy Act (FERPA) affords students certain rights with respect to their education records. Students have the right to have some control over the disclosure of information from the records.  It is Seminole State Colleges policy to comply with the requirements of FERPA and to prevent improper disclosure of personally identifiable information from the records. For more details on FERPA, please refer to the FERPA information on the Seminole State website

College Communication

Student Email Office 365

All official e-mail from the College is sent to your Seminole State Office 365 student e-mail address. When contacting the college students should use their student email accounts to ensure that communication is delivered to the appropriate party.   Be sure to check your account regularly for information important to your academic and financial records. To access your student email account, visit for instructions.

Canvas Messages

Students currently enrolled in online or hybrid courses should use the Inbox link within their Canvas course to communicate with the professor. It is important for students to check the inbox regularly for important communication from the instructor.

Seminole State Text

Sign up for Seminole State Text and you will receive messages pertaining to registration dates, tuition deadlines, financial aid, emergency campus closings and changes to your student record or classes. To sign up to receive text messages, visit

Student Code of Conduct

It is the responsibility of a student to observe campus rules and regulations and to help maintain appropriate conditions in the classroom, on the campus, and in the community. The Student Code of Conduct is a statement of Seminole State’s expectations regarding student standards of conduct, both academic and non-academic. It is the student’s responsibility to read the Code of Conduct and follow its expectations. The Student Code of Conduct can be found at

A Tobacco-Free College

To promote the health and wellness of the Seminole State College community, the use if tobacco of any kind and in any form is prohibited on all College-owned and/or operated facilities.  This includes tobacco use in personal vehicles while on College property.  The College Tobacco-Free Policy can be found at

College Emergency Information

In case of emergency conditions (such as tropical storms, hurricanes, power outages, etc), verify the college is open and classes are being held by calling 407.708.2290 or 407.708.4722.  The Seminole State homepage will also feature updated announcements (

Accommodation Statement

Seminole State College abides by Section 504 of the Rehabilitation Act of 1973 and the Americans with Disabilities Act (ADA), which stipulates that no student shall be denied the benefits of an education 'solely by reason of a handicap.' Disabilities covered by law include, but are not limited to psychiatric impairments, learning disabilities and hearing, sight or mobility impairments. If you have a disability that may have some impact on your work in this class and for which you may require accommodations you must contact the Disability Support Services Office (DSS) to facilitate the accommodation process.

Campus locations and phone numbers for DSS are:

  • Sanford/Lake Mary Campus, Room A-101, 407.708.2109
  • Altamonte Campus, Room ALT 107, 407.404.6005
  • Heathrow Campus, Room HEA 115, 407.708.4440
  • Oviedo Campus, Room OVF 102-D, 407.971.5114

Available Support Services

The following services are available to assist your learning at Seminole State:

  • Academic Success Center (ASC) offers all Seminole State students free tutoring in math, writing and the sciences, as well as an open computer lab.

  • Disability Support Services (DSS) at Seminole State offers College constituents equity and excellence in education. By working with students, faculty and staff on all Seminole State campuses, DSS ensures that appropriate academic adjustments are made to give all students equal opportunities inside the classroom and around campus.

  • Seminole State Library offers beneficial and rewarding services to all college students. The library is an excellent place to break from classes, meet fellow students, and reflect independently and collaboratively. It is also an environment for discovery that encourages students to seek information, engage in listening and viewing activities, and think creatively.

Seminole State Library Hours

Library hours of operation can be found at:

Computer Lab Hours

Computer labs are available on all Seminole State Campuses.  Available campus lab hours for this semester can be found at:

QEP Read to Succeed

Seminole State’s Quality Enhancement Plan (QEP) is Read to Succeed. For more information visit the QEP website




PBL (Phi Beta Lambda)

Students enrolled in Seminole State College's computer courses are encouraged to participate in the local chapter of the national student organization Phi Beta Lambda. The College's chapter has a history of success in state and national competitions as well as service to our community. For further information, contact:

Dr. Anne Matthew in J-106B or call 407.708.2179.

Student Accounting Society

If you are interested in pursuing a career in accounting, then this club is highly beneficial. Members hear guest speakers on current trends in accounting. Visits to numerous firms are offered so you can explore the wide variety of jobs available in the accounting field. This is a n excellent way to network and expand your opportunities for employment. For more information, contact Professor Terri Walsh in J106A or 407-708-2184.


Syllabus Disclaimer

Changes in syllabus and/or schedule may be made at any time during the term by announcement of the instructor.  A revised syllabus may be issued at the discretion of the instructor.