Fall 2015 - HYBRID - Tuesday 1-3:50 pm

Instructor:         Dmitriy Kalyagin                   E-mail:     Accounting Image

Phone:              510/723-6974                          Office Hours:    MW, 12:30-1:20 pm  + T, 11-150 am + Th, 1-1:50 pm

Fax:                  510/723-6658                          Office:              Room 454C                             

Instructional Website: 

Required Text and Materials: 

·         College Accounting (shrink wrapped package of Text and Connect PLUS code), Ch. 1-13, Price, Haddock, Farina, McGraw-Hill, 14th edition, ISBN 9781259393846 (this particular ISBN is customized for Chabot College and is only available at Chabot bookstore).
This package comes with the Connect Plus access code, which gives you access to e-book and homework management system.
Connect is a homework management system.  You will complete homework, quizzes, tests, and other class activities using it.   Connect will be linked to Blackboard and you will be accessing it through our class in Blackboard.
You should purchase the package at Chabot bookstore.  Do not buy an older textbook from someone else, as you will still need to acquire the code to Connect, which by itself is almost the same price as the package including both the physical textbook and the access code.
You are not allowed to use earlier editions of the textbook.
Complimentary trial for Connect: McGraw-Hill (the textbook publisher) offers a free trial for Connect PLUS for about two weeks.  It is the student’s responsibility to purchase the code before the free trial expires.  Otherwise, all your work will be lost.
Calculator (cannot use cell phone).

Catalog Description:

Bookkeeping practices for a sole proprietorship.  Debit and credit practice, books of original entry, ledgers, working papers, adjusting and closing entries, income statement, balance sheets, and statement of owner’s equity, cash, payroll, special journals, merchandising firms.  3 hours lecture, 1 hour laboratory. 

This class is strongly recommended before taking BUS-1A, 8, 93, 26.  It is a requirement for the AS degrees in Business, Administrative Assistant, Medical Assisting, & Real Estate, as well as for certificates in Bookkeeping, Entrepreneurship, Human Resources Assistant, Small Business Management, Management, & Marketing.   

Course Objectives:

Upon completion of this course, the student should be able to:

      1.        solve and apply the fundamental accounting equation and its logical bookkeeping applications to an accounting system of a sole proprietorship;
2.         describe basic accounting theory and practice as it relates to a sole proprietorship;
3.         perform routine bookkeeping duties;
4.         critically assess business ethics dilemmas typical for an accounting position within a small business;
5.         summarize stages of the accounting cycle;
6.         discuss specifics of bank accounts and cash funds;
7.         differentiate among various special journals;
8.         prepare, relate, and analyze financial statements for a sole proprietorship;
9.         perform basic payroll accounting and distinguish between employee earnings, deductions and taxes.

Content in Blackboard:

·              This is a hybrid course with THREE hours of scheduled work on campus and TWO hours of independent work online via Blackboard and Connect.
Both Blackboard and Connect are linked together.  You will easily go between two platforms.  After you complete homework in Connect, your points will automatically record in Blackboard.
Each chapter (module) in Blackboard has a folder with the following links:
 1.  Learning Objectives.
                     2.  PowerPoint presentation.
                     3.  Not graded DBs (discussion boards) to help with homework.
                     4. Links to homework assignments, LearnSmart activities, and quizzes in Connect.

        Out of these links, you must complete three that are graded: a LearnSmart assignment + homework assignment + quiz.  All of these activities are due on Monday night (11:55 pm) before class.
Next section covers each assignment/learning activity in more detail.

 Assignments and Deadlines:

ü  All assignments have deadlines (see the class schedule at the end of this syllabus) that will be followed strictly.  No late work will be accepted. 

·         LearnSmart Assignments: These assignments are located in Connect (10 pts per chapter).  You have unlimited attempts on these assignments until the due date.  Learning Assignment is a self-paced, interactive/adaptive learning system designed to help you measure and monitor your own learning.  I recommend completing these assignments along with SmartBook and before you come to class and/or begin your homework.  You will get full credit for completing this assignment (without regard to making any errors in the process).  After completing LearnSmart, you can re-visit it for any chapter to “recharge” and get tested (without a grade) on concepts you initially missed.  Check out this video to see how these assignments work -      

·         Homework Assignments: These assignments are located in Connect (30 pts per chapter + any extra points included in the maximum score).  They consist of selected end-of-chapter exercises and problems.  An hour after the due date, students can view their answers, as well as correct answers.  Please note that chapters 1 and 13 do not have this assignment.

 ·         Homework Help Discussion Boards (DBs) (optional and ungraded): Each chapter has an ungraded DB.  You will post there any questions about homework or chapter content (as needed).  I encourage students who know answers to reply.  Otherwise, either our learning assistant or I will answer your questions.  Remember this is a hybrid course.  As such, we do not have time in class to go over homework.  You will use this feature to ask questions.

 ·         Practice Homework Assignments (optional and ungraded):  In case you miss a homework assignments or want to do it over, you can work on these.  They are an exact copy of the homework and become available after the homework’s due date. 

·         Quizzes: Each quiz consists of 22 multiple-choice questions, for the total of 11 pts (including 1 extra point).  Quizzes are open-book, not printable, and have a 90-minute time limit.  You must complete the quiz once it was launched.  You cannot save some answers and come back to complete the quiz later.  Do not click on the Back button while completing the quiz.  If you get locked out of the quiz, contact your instructor immediately.  An hour after the due date, students will be able to view their answers, as well as correct answers to the quiz completed.

·         In-class activities: Each chapter will have an in-class activity you worth 5 pts.  You will complete these in teams after the content of the chapter is covered.  You will be able to ask any questions of our Learning Assistant, or me as well as to use the textbook, Connect, and/or notes.  These activities cannot be made up.   

·         Accounting Cycle Project: Students must possess a full understanding of the accounting cycle, which is covered in Ch. 1-6.  This project requires students to complete all steps of the cycle for a small business for a month.  Project is worth 100 points.  You will enjoy it!

Online Tests:

 How to Complete Homework in Connect Plus:


Important Dates:  

·         Last day to add the class or drop with NGR (no grade reported): September 21, 2015
Last day to apply for Pass/Not Pass (you have to make the change yourself in Class-Web): September 29, 2015
Apply for graduation: October 28, 2015
Last day to drop the class with a W (withdrawal): November 17, 2015


Grade Structure*



Tests #1-4 (150 pts)


A > 90%

LearnSmart Assignments (10 pts each) – 12 chapters


B = 80 - 89.9%

Homework (30 pts) – 10 chapters


C = 70 - 79.9%

In-class Activities (5 pts each) – 11 chapters


D = 60 - 69.9%

Quizzes (10 pts) – 12 chapters


F < 60%

Acct Cycle Project



Chapter 13 Project



Total Number of Points



 * TENTATIVE: Instructor reserves the right to change the grading structure.  Extra point assignments will be given to the entire class.  These will not be given on individual basis.

Other Comments:      

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