Student conduct in class and on campus is highly related to Texas College mission, therefore it will be considered as part of your final letter grade in this course.  Students are expected in this course to devote class time for education in the subject matter. Every student is expected to be in class at the designated time.  If a student comes to class after the scheduled time, he/she will be considered tardy. CELL PHONES are not allowed in class NO EXCEPTION.  Cell phones are not to be seen in front of student on the desk. IF A CELL PHONE RINGS IN CLASS, THE OWNER OF THE PHONE WILL BE DISMISSED FROM CLASS AND WILL BE CONSIDERED ABSEN. CELL PHONES CAN’T BE USED AS WATCHES OR CALCULATORES.   It is recommended that you get your class materials (pens or pencils, note papers, etc…) before the beginning of the class time. Students are expected to stay in class all the class time. Frequent and unexcused in and out of the class during class time is considered a disruptive behavior. 

Upon completion of this course students should be able to:

·         Describe the different accounting concepts including definitions, which make accounting rules, and uses of accounting information.

·         Distinguish between the concepts of Debit and Credit, accounting equation, and how the different business transactions affect this equation.

·         Analyze the accounting cycle.

·         Analyze the conditions related to recognition of revenues and expenses. Additionally, students will be able to distinguish between the basic elements of the financial statements (Assets, Liabilities, and Owner’s Equities, Revenues and Expenses).

·         Have general knowledge of the accounting process by Merchandising Companies (Sales and Purchases of merchandise).

·         Have a general knowledge of the Payroll Accounting.

·         Recognize the relationship between accounting information and business activities.

·         Identify the necessary and relevant information for solving problems.

Comprehensive Problem:

At the end of chapter 4 there is a comprehensive problem. It is a major requirement for the course. Successful completion of this problem is required to pass the course. If a student does not complete this comprehensive problem, he/she will not pass the course, even if he/she makes good grades on his/her exams.

                                           Class Room Conduct

1.     No hats and head- phones.

2.     Students should not talk to each other (in other than the subject matter) without the consent of the instructor.

3.     Offensive and argumentative language is prohibited (with instructors or other classmates).

4.     If a student comes to class late while a quiz, exercise, or exam is in progress, the student can’t sit down to take the quiz, exercise or exam. The student has to make special arrangements by providing the proper documentation to make up the missed quiz, exercise, or the exam.

5.     Coming to class while the discussion is in progress will be considered a tardy, no exceptions.

6.     No children are allowed in the classroom.

7.     Unexcused absences in access of three times will severely affect your grade.

8.     Violation of any of the above rules may result in a lower grade in the course or dismissal from the class.