Department of Business
Administration
INSTRUCTOR: Braj Tiwari
CONSULTATION:
OFFICE: AD 308 A
TELEPHONE:
(323) 953
4000 x. 2545 (Office)
(323) 953 4000 x. 2541 (
E-MAIL:
tiwaribg@lacitycollege.edu or bgtiwari@yahoo.com.
ACCOUNTING 21/41 – BOOKKEEPING AND ACCOUNTING 1
RECOMMENDED
PREPARATIONS: (1). Enrollment in or completion
of Accounting 31, Business 38, or Mathematics proficiency, (2) Eligibility to
enroll in English 28, (3) Prior completion of, or concurrent enrollment in CSIT
101 or CSIT 103.
Credit allowed for only Accounting 1 or the
combination of Accounting 21 with 41 and 22 with 42. Accounting 21/41 is
intended for two year students. Four year transfer students should consider
taking Accounting 1.
COURSE
OBJECTIVE & TOPICS: Fundamentals of
double-entry accounting; the accounting cycle; preparation of the trial
balance; adjusting entries and three basic financial statements; use of
controlling accounts; accounting for merchandise and cash transactions; special
journals and periodic reporting.
MATERIALS
REQUIRED:
1. Text: College Accounting, 7th edition;
by Douglas McQuaig and Patricia A. Bille.
2. Working Papers for use with the above text.
ATTENDANCE:
The policies on absences and tardiness are as
follows:
Whenever absences (in hours) exceed the number
of hours class meets per week, the instructor shall exclude the student from
the class. The instructor may make exceptions for absence due to illness and/or
emergency, provided such reason for the absence is made known to instructor on
a timely basis. However, it is the responsibility of the student to inquire
from classmates or from the instructor what he/she missed during the absence
and study the missed lesson. Absence will not excuse students from matters
discussed including missed tests.
Attendance will be taken at the start of each
class. Late arrivals should notify the instructor at the end of the class.
Failure on the part of the students to do so will result in an absence for that
class period. Three cases of tardiness may be considered equivalent to one
absence.
If for some justifiable reason, a student has to
leave the class before the end of the period, he/she should let the instructor
know of such intent before the start of the period. Failure to do so will
result in an absence.
ASSIGNMENTS:
Homework assignments consist of all Exercises and
Problems 1A through 4A at the end of each chapter. All students are expected to
come to class prepared and be ready to participate in class discussions.
Everybody is encouraged to ask questions relevant to the topic under
discussions.
Selected homework will be collected at the
beginning of the class. Homework will be graded on the basis of completion.
Homework points will be awarded on the basis of the homework collected by the
instructor.
TESTS:
Five chapter tests will be given during the
semester. If a student were to miss a test, a comprehensive exam covering all
semester’s work will be given during the last week of the classes. Student’s
final grade is the average of the tests in the class during the semester.
CLASS
PARTICIPATION:
Cooperation and participation in class
discussions of material presented are expected of all the students. Students
are encouraged to ask relevant questions. However, questions regarding matters
discussed while a student was absent will not be entertained in the class. Students
should utilize the instructor’s consultation hour for these.
GRADING
SCALE:
A…………90% and higher
B…………80 to 89%
C…………70 to 79%
D…………60 to 69%
F…………below 60%