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.
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:
Identify ethical issues and apply accounting-related codes of conduct when applicable.
Prepare financial statements in accordance with Generally Accepted Accounting Principles.
Understand the accounting cycle.
Apply critical thinking skills by identifying and analyzing an accounting issue using the relevant accounting framework.
Demonstrate their knowledge, understanding, and application of basic accounting skills.
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.
The table shows the calculation of the number of hours per week to be spent on class.
Type of Unit
Units
x Hours Per Unit
Total Hours
Lecture
4
x 18
= 72
2 hours homework per hour of lecture
4
x 36
= 144
Hours of work per term
= 216 hours of student work
/ number of weeks
= 8
Hours of work per week
= about 27
Grading Policy
This table shows the course grading scale
Assignments
% of Grade
Participation
6%
Quizzes
18%
Homework
36%
Exams
40%
Total
100%
Grading Scale
This table shows the course grading scale
Scale
Letter Grade
90-100
A
80-89
B
70-79
C
60-69
D
59 and below
F
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:
Reading and being prepared for the class
Individual homework assignments and online quizzes
In-class participation and contribution through the discussion forum
Exercises, and problem-solving
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:
Week Number
Chapters Covered
Date of Exam
4
Chapters 1,2,3,4,5, 9, 11,&12
Week of July 7
8 (final)
Chapters 6, 8, 10, 13, 14, & 16
Week of August 1
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 HandbookLinks to an external site. 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.
The table shows critical semester dates for adding and dropping a class.
Term:
Summer 2022
Summer Classes Begin
13-JUN-2022
Last day to drop with a refund:
16-JUN-2022
Last day to add class:
21-JUN-2022
Last day to drop without a "W":
22-JUN-2022
Census Date:
22-JUN-2022
Independence Day – No Classes – Campus Closed
04-JUL-2022
Last day to drop with a "W":
15-JUL-2022
Last Day of Summer 2022 Term
05-AUG-2022
The table shows description terms and their definition.
Description
Key Information
Term
Indicates the term the CRN/section is assigned. Fall/Spring semesters are scheduled in 18-weeks and have associated full-term course deadlines. Summer sessions are scheduled in 6-weeks or 8-weeks and have associated short-term course deadlines.
Last day to add a class
Indicates the last date that the student may enroll in a section. Once the section begins, students may only enroll with instructor permission with an add codeLinks to an external site..
Last day to drop with a refund
Indicates the last date the student may drop the section and receive a refund on enrollment fee based on District policy.
Last day to drop without a "W"
Indicates the last date the student may drop the section and receive neither a grade or "W" (withdrawal) on their academic records.
Last day to drop with a "W"
Indicates the last date the student may drop the section and receive a "W" (withdrawal) on their academic record. District policy limits a maximum of three (3) withdrawals for a course.
Census Date
Indicates the date that enrollment is reported by the District for the section for apportionment (State funding). Students must be enrolled no later than the day before Census.
Important Dates
No classes July 4th, Independence Day – No Classes – Campus Closed
Students, be sure to click on all of the tabs above! Then, proceed to Modules to get started in our course!
The syllabus page shows a table-oriented view of the course schedule, and the basics of
course grading. You can add any other comments, notes, or thoughts you have about the course
structure, course policies or anything else.
To add some comments, click the "Edit" link at the top.
