Alonso R. Duarte 

Hello! My name is Dr. Alonso R. Duarte. 

I began my education at San Francisco City College. However, I dropped out of school as I saw job opportunities and dollar signs right in front of me. After about 16 years of working in retail management, I realized the need to go back to school. I enrolled in the University of Phoenix and obtained a BS in Business Management followed by an MBA in Accounting. After a couple of years, I decided to go back to school and pursue a Ph.D. in HR Management. 

On a personal note, I am married with two daughters and one son. I live in the Fairfield area.

The best way to get a hold of me for quick responses is through the following email:

aduarte2@solano.edu

Contact information

Email:

You will get the quickest response via email, aduarte2@solano.edu. I will try to respond within one school day, usually much sooner.

Office Hours via Zoom:

Thursday evenings from 4:00 pm to 5:30 pm.

Saturday mornings from 9:00 am to 10:30 am

If you need to talk and these hours do not work with your schedule, please contact me so we can schedule a mutually agreeable time.

I am here for your success, together we can determine what that means.

Should there be changes to this syllabus, the class schedule, assignments, or office hours they will be posted on Canvas and provided in class.

Mission Statement

Solano Community College’s mission is to educate a culturally and academically diverse student population drawn from our local communities and beyond. We are committed to student learning and achievement and to helping our students achieve their educational, professional, and personal goals. Solano transforms students’ lives with undergraduate education, transfer courses, career-and-technical education, certificate programs, workforce development and training, basic-skills education, and lifelong-learning opportunities.

Land Acknowledgment

We should take a moment to acknowledge the land on which we are gathered. For thousands of years, this land has been the home of Patwin people. Today, there are three federally recognized Patwin tribes:

• Cachil DeHe Band of Wintun Indians of the Colusa Indian Community
• Kletsel Dehe Band of Wintun Indians
• Yocha Dehe Wintun Nation

The Patwin people have remained committed to the stewardship of this land over many centuries. It has been cherished and protected, as elders have instructed the young through generations. We are honored and grateful to be here today on their traditional lands. Approved by Yocha Dehe Tribal Council (July 23, 2019)

ACCT 001 Principles of Accounting, Financial

Course Description

• CRN: 60145
• Number of Units: 4
• Prerequisites: Eligible for English 001 and Elementary Algebra.
• Co-requisites:  Principles of Accounting Volume 1 Financial Accounting  from OpenStax, ISBN-10: 1-947172-67-0
• Meeting Time: Asynchronous

A study and analysis of accounting as an information system, its importance, and use by external users such as investors, creditors, and other decision-makers. The course covers the accounting cycle, application of the generally accepted accounting principles, financial reporting, and statement analysis, including issues relating to the valuation of assets, liabilities, and equity, the recognition of revenue and expenses, cash flow, internal controls, ethics, and International Financial Reporting Standards. (C-ID ACCT 110).

Course Objectives

Upon successful completion of the course, a student should be able to demonstrate the following activities:

Demonstrate the use of the accounting cycle to prepare the income statement, statement of owner’s equity, and balance sheet while applying the generally accepted accounting principles and concepts.

Student Learning Outcomes

As a result of the successful completion of this course, a student will be able to:

1. Identify ethical issues and apply accounting-related codes of conduct when applicable.
2. Prepare financial statements in accordance with Generally Accepted Accounting Principles.
3. Understand the accounting cycle.
4. Apply critical thinking skills by identifying and analyzing an accounting issue using the relevant accounting framework.
5. Demonstrate their knowledge, understanding, and application of basic accounting skills.

Required Course Materials and Technology

1. Note-taking material 
2. Calculator
3. Access to a computer and Wi-Fi
4. Excel or similar software is recommended. You can download excel for free at Free Office for Students
5. Principles of Accounting Volume 1 Financial Accounting  from OpenStax, ISBN-10: 1-947172-67-0

   You have several options to obtain this book:

   • View online
   • Download a PDF

   You can use whichever formats you want, web view is recommended -- the responsive design works seamlessly on any device.

Course Content Outline

Chapter 1: The Role of Accounting in Society
Chapter 2: Introduction to Financial Statements
Chapter 3: Analyzing and Recording Transactions
Chapter 4: The Adjustment Process
Chapter 5: Completing the Accounting Cycle

Chapter 6: Merchandising Transactions

Chapter 10: Inventory 
Chapter 8: Fraud, Internal Controls, and Cash
Chapter 9: Accounting for Receivables

Chapter 11: Long-Term Assets
Chapter 12: Current Liabilities
Chapter 13: Long-Term Liabilities (and Time Value of Money)
Chapter 14: Corporation Accounting (and Financial Analysis)
Chapter 16: Statement of Cash Flows

Participation Policies and Class Workload Expectation

Log-in and Participation Policy

Participation is a large portion of your overall course grade. In order to participate, you must attend! If you anticipate difficulties attending class, you may need to evaluate your ability to take this course. If you must be late or leave early, please let me know beforehand. Also, be discreet and as minimally disruptive as possible to your fellow classmates. Attendance is taken each and every session.

To start every class, we will have a weekly discussion about the weekly topic. Most of the discussion will include an element of ethics. Ethics is extremely important in business and I put a special emphasis on it throughout the semester. Discussions are part of your participation and contribute to the 25% of your participation points that make up your grade. You will discuss the scenario presented with your team and will present it to the class.

Each week you will also engage in team exercises. The exercises will help you put the theory into practice. The exercises will also contribute to the 25% of your participation points that make up your grade.

Instructor Initiated Contact Policy

The Announcements section is where I will provide general class feedback, clarify assignment instructions, submissions procedures, due dates, or other issues related to the course. You should access it frequently. I find this is an effective way
to ensure that everyone receives my communication.

If I need to get a hold of any of you individually, I will send you an email to which you should respond within 48 hours.

Student-Initiated Contact Policy

I want to hear from you! Are you experiencing problems? Do you have questions, concerns, or confusion? Or perhaps you’d like to chat about the course. Whatever the reason, you will find that I am accessible and that I really enjoy interacting with my students. I will respond to your inquiries within 24 hours or less. 

If you are unable to find an answer, posting your questions in the discussion area under Questions for the Professor provides classmates the benefit of my response to your question. You can use this area to post questions or comments of general interest that you would be likely to ask or make in a regular classroom that could benefit other students. I will check the Questions for the Professor at least every other day.

If you would like to discuss a confidential matter, you should contact me directly by sending an email directly.

Student to Student Contact Policy

Student-to-student interaction is a vital part of this course.  Everyone's comments are important. The diversity of experience among members of the class will enhance learning. All students will be treated equitably within the classroom. A classroom is a place of expression and discussion.

Important course dates can be found here.

Class Workload Expectation

How much time and work is required?

Be prepared for about 12 hours of work per week in this course. A four-unit "lecture" course, by virtue of what is known as the  Carnegie Unit  (Links to an external site.), mathematically establishes a standard for the amount of work expected from a student (and the instructor) in an 18-week course. California state law upholds this, see  California Code of Regulations, Education Code, Title 5, Section 55002.5.  (Links to an external site.)

Grading Policy

Grading Scale

Methods of Evaluation

Both a holistic approach and an in-depth study will be utilized to foster meaningful comprehension and develop the necessary critical thinking skills to succeed. This will be accomplished with varied methods of instruction and student interaction including:

1. Reading and being prepared for the class
2. Individual homework assignments and online quizzes
3. In-class participation and contribution through the discussion forum
4. Exercises, and problem-solving
5. Demonstrated mastery of the material

There are several accounting principles or concepts that you need to learn and master in this course. The book we are using has 16 chapters and we will cover 14 of them. Each chapter builds on the previous one, so it is imperative that you clearly understand the concepts of the chapters in order. The concepts are not always easy. You should read at least one chapter per week starting in your first week.

At the start of each week, we will have a discussion about the weekly topic. Most of the discussion will include an element of ethics. Ethics is extremely important in business and I put a special emphasis on it throughout the semester. Discussions are part of your participation and contribute to the 6% of your participation points that make up your grade. 

To help you understand the concepts, I will have recordings and notes for each chapter with demonstrations on how to apply the concepts. 

To demonstrate mastery of each chapter, you will have two tasks to complete. The first one is quizzes and the second one is exams (an assessment of concepts and their application to real-life situations). If you do not pass the quizzes with at least 60%, you will need to take them again. I chose this setup to ensure you are learning the concepts and not just submitting homework to meet a deadline.

Exams are scheduled as follows:

Other Policies

Missing and Late Assignments

It is highly recommended that you complete all the assignments on time.  Participation is graded on effort and not accuracy, I am more interested in making sure you understand the concepts and how to apply them. Perfection and mastery do not occur right out of the gate.  Extra credit is not offered, however,  you are encouraged to complete all work and revisit topics that may have been challenging.

Academic Integrity

Complete your own work. Cite sources and references accordingly. If you need assistance with citing your sources, please ask for help. Do not cheat or participate in academic dishonesty. All suspected violations will be subject to a zero on the assignment and the appropriate disciplinary action. Please reference your Student Handbook for your Rights and Responsibilities.

Inclusive Learning Commitment

Your success in this class is important to me. We all need accommodations because we all learn differently. If there are aspects of this course that prevent you from learning or exclude you, please let me know as soon as possible. Together we’ll develop strategies to meet both your needs and the requirements of the course.

You are encouraged to visit Disabilities Services Program to determine how you could improve your learning as well. If you need official accommodations, you have a right to have these met. There is also a range of resources on campus, including the Academic Success & Tutoring Center.

Critical Dates

Important Dates

• No classes July 4th, Independence Day – No Classes – Campus Closed

Academic Calendar for 2022-2023