ACT 196 Web Course Syllabus

Southeast Kentucky Community & Technical College

Kentucky Community and Technical College System

 

PAYROLL ACCOUNTING

(Web Course)

ACT 196 – C7Z1

Class # 46448

Three Credit Hours

FALL 2008

COURSE DESCRIPTION:

The design and implementation of modern payroll systems will be introduced in this course.

PREREQUISITE:

ACC 201 or consent of instructor.  (It is also helpful to have a basic understanding of Microsoft Excel spreadsheet.)

TEXTBOOK AND OTHER RESOURCES:

Title: Payroll Accounting 2008 edition (textbook AND access code)
Author: Bieg and Toland
Publisher: Thomson/South-Western
ISBN: 0324558252

Note: It is very important that you have the correct ISBN for the textbook so you’ll have the access code that’s required for this Web course.

High-Speed Internet access to KCTCS e-learning (Blackboard Academic Suite) is also required.  The Web site address is www.elearning.kctcs.edu.

You can check with your campus bookstore about the textbook. The textbooks for all KCTCS classes are also available from one convenient Web site. If you are a KYVU distance learning student, please read this to ensure that your book order can be processed as quickly and efficiently as possible.  You can go to www.kctcs.edu/distancelearning/bookstore.htm and then click on KCTCS Online Textbook Store at the top.

PROFESSOR:   Mr. Jamie H. Vaught

                                                Mailing address:

                                                            Mr. Jamie H. Vaught

                                                            Southeast Kentucky Community & Technical College

                                                            Middlesboro Campus

                                                            1300 Chichester Avenue

                                                            Middlesboro, KY 40965

E-mail Address:                                                                                                                                    jamie.vaught@kctcs.edu

Phone:

Contact division assistant Georgeina Billings at 606-248-0853 and she will relay the message to the professor.

IMPORTANT MESSAGE TO STUDENTS: Since the professor is hearing-impaired (lip-reading with voice), it’s strongly suggested the students use e-mail if he or she would like to communicate with him directly. I will check e-mail every business day during the week (except when I’m sick or out of town for a conference). Please keep in mind that if you send an e-mail on a weekend or on a legal holiday, you will get a delayed response. I look forward to hearing from you this semester. I’m here to help you!  Good luck!

Also, please keep in mind that occasional announcements and professor’s e-mail replies usually will be sent through e-mail within this ACT 196 Course in Blackboard Academic Suite (not your regular e-mail box). Therefore, you need to check your e-mail in Blackboard frequently just in case.

(For your information, as for your regular college e-mail box, it should be pointed out that you will need to delete the old files or messages from your e-mail box frequently (including the folders like Deleted Items, Sent Items, etc.) since you’ll probably have limited storage space.  If you don’t delete the old e-mails or messages, your e-mail box will be full and you won’t be able to get any new e-mails from the college.)

Professor’s Academic / Professional Background:

--B.S. Accounting, University of Kentucky

--MBA, University of Kentucky

--Additional graduate work at UK , Eastern Kentucky University and Lincoln Memorial University.

--Taught at Southeast Kentucky Community & Technical College (since 1991); Sue Bennett College, London (two years); and St. Catharine College, Springfield (three years).

--Four years as internal auditor at First & Farmers Bank, Somerset.

 --Long-time newspaper columnist and author of four successful books on UK basketball.

OFFICE HOURS:

Monday                   9:00 – 11:00 a.m.

Tuesday                10:00 -- 12:00 noon

Wednesday              9:00  -- 11:00 a.m. and 1:30 – 2:30 p.m.

Thursday               10:00 -- 12:00 noon

Friday                       9:00 – 10:00 a.m.

Also by appointment

SKCTC SOCIAL SCIENCES AND RELATED TECHNOLGIES DIVISION CHAIR:

Mr. Kevin Lambert

606-633-0279, extension 13305 (Whitesburg Campus)

SKCTC MIDDLESBORO & PINEVILLE CAMPUS DIRECTOR:

Ms. Susan Croushorn

606-248-2014

COURSE COMPETENCIES:

Upon completion of this course, the student can:

  1. Describe the various aspects of the Fair Labor Standards Act and other legislation that affects payroll.
  2. Prepare the payroll records and analyze source documents.
  3. Use basic payroll systems.
  4. Compute deductions and earnings.
  5. Prepare payroll entries
  6. Complete a computerized payroll project.

MAJOR TOPICS:

(According to the textbook)

Part 1: The Need for Payroll and Personnel Records

Part 2: Computing Wages and Salaries

Part 3: Social Security Taxes

Part 4: Income Tax Withholding

Part 5: Unemployment Compensation Taxes

Part 6: Analyzing and Journalizing Payroll Transactions

Part 7: Payroll Project

COURSE FORMAT:

This class will be taught via the Internet, using the Blackboard course management system at www.elearning.kctcs.edu.  The on-line course is an independent study class and requires self-discipline and motivation to complete the course. It takes a very dedicated student to complete a course on the Web. The student is expected to have an excellent attitude (being respectful of others such as classmates and professor) as well.  Also, it is strongly recommended that you print this course syllabus for your guidance and information after reading it.

The short chapter quizzes and assignments are designed to keep you involved with the course material between the exam dates. They are excellent way to improve your grade. Each quiz – which may have a time limit -- is designed to be convenient, valuable study aid. You must read the chapter before taking the quiz.  The students will submit all coursework -- exams, chapter quizzes and assignments -- electronically.

Student is expected to log on to the course Web site to check the announcements and e-mail at least several times a week – just in case. The instructor can track the days and times of the student’s participation. All students enrolled for one or more credit hours will have a KCTCS e-mail account established. This will allow for better communication to students and staff at the college. Students should check this e-mail account regularly. If you don’t use the e-mail feature within the Blackboard, please put your NAME and ACT 196 in the SUBJECT LINE of all e-mails you send to the instructor from any place. Otherwise, you may get a delayed response from the instructor.  As mentioned earlier, if you send an e-mail on a weekend or on a legal holiday, you usually will get a delayed response.

If you have problems with Blackboard, contact the KYVU help desk. (The instructor may be of some help, but when it comes to technical problems the help desk is your best opportunity.)

EVALUATION OF COMPETENCIES:

In addition to basic course content, the student will acquire certain General Education competencies and will demonstrate their acquisition of these skills and knowledge by successful achievement on class assessment measures. These General Education competencies will include the following:

COMMUNICATE EFFECTIVELY – 1) The student will prepare to read with comprehension by reading the textbook and by completing examinations, quizzes and assignments. 

THINK CRITICALLY – 1) The student will make connections in learning across the disciplines and draw logical conclusions by using information and concepts from the course and related disciplines such as accounting and management for learning.

LEARN INDEPENDENTLY – 1) The student will use appropriate search strategies and resources to find, evaluate and use information for assignments and chapter quizzes. 2) The student apply learning in academic, personal and public situations by understanding the issues facing the business world today.

GRADING:

Six Assignments (Questions and/or Problems)     @ 30 points each           180 points

Six Chapter Quizzes                                          @ 20 points each           120 points

Three exams                                                     @ 100 points each         300 points

                                                                                                            600 points TOTAL

600-540 A

539-480 B

479-420 C

419-360 D

Below 360 E

“SUGGESTED” DUE DATES FOR ASSIGNMENTS (usually problems and/or questions)

Assignment # 1 – Thursday, Sept. 4

Assignment # 2 – Thursday, Sept. 18 

Assignment # 3 – Thursday, Oct. 2

Assignment # 4 – Thursday, Oct. 16

Assignment # 5 – Thursday, Oct. 30

Assignment # 6 – Thursday, Nov. 20

Note: The detailed assignments will be listed or announced (in the Course Documents & Announcement sections) approximately one week before the suggested due date.

“SUGGESTED” DUE DATES FOR CHAPTER QUIZ

Chapter 1 – Saturday, Sept. 6 ( 11:59 p.m., Eastern time)

Chapter 2 – Saturday, Sept. 20

Chapter 3 – Saturday, Oct. 4

Chapter 4 – Saturday, Oct. 18

Chapter 5 – Saturday, Nov. 1

Chapter 6 – Saturday, Nov. 15

IT IS STRONGLY SUGGESTED THAT YOU SUBMIT A QUIZ or AN ASSIGNMENT BEFORE or ON THE DUE DATE BECAUSE YOU MAY FALL BEHIND IN THE COURSE WORK AND HAVE A DIFFICULT TIME TO CATCH UP. Do not request extra credit assignments to compensate for an earlier unwillingness to work. This would be considered unfair to other members of the class.

No late assignments – chapter quizzes and assignments – will be accepted after Tuesday, December 2.  There are no exceptions. 

Cheating of any sort, including plagiarism, will NOT be tolerated.  See KCTCS’ policy on plagiarism and cheating.

                                               ON- LINE EXAM DATES

Exam #1  (Chapter 1 and 2):  Any time on Sunday, September 28 (after 7:00 a.m.) or Monday, Sept. 29 (it will close at 11:59 p.m.) in the “Exam” section in Blackboard.

Exam #2  (Chapter 3 and 4):  Any time on Sunday, October 26 (after 7:00 a.m.) or Monday, October 27 (it will close at 11:59 p.m.) in the “Exam” section in Blackboard.

Exam #3  (Chapter 5 and 6):  Any time on Sunday, November 23 (after 7:00 a.m.) or Monday, November 24 (it will close at 11:59 p.m.) in the “Exam” section in Blackboard.

Each exam will be made up of multiple-choice, true/false questions and problems. Once you have opened the exam, you will have a time limit to complete it. So, because of the time limit, you need to be ready or prepared before the exam. More information about the exam will be given about a week before the exam date. You might be able to use the book for a question or two, but you won’t have much time. (WARNING: Do not try to exit out of an exam. It will not let you back in. It must be finished once you start.)   

You will have an opportunity to make up a missed exam on-line with PRIOR approval of the professor.  The make-up exam, however, is worth 90 points (instead of 100 points).  You lose 10 points, but please remember taking the make-up exam is better than nothing and the professor needs to be fair to the students who the regular exam on time. The make-up exam also may be composed of essay or short-answer questions, instead of multiple-choice and true/false questions.

The date for the make-up exam will take place on Wednesday, December 3 (anytime between 6:00 a.m. to 11:55 p.m.)

Technical problems with your computer when taking an exam are not necessarily an excuse to take a make-up exam at a later date – so please be very careful!  A friendly suggestion:  You may want to take the exam on a reliable computer at your local campus, if possible.  As mentioned in a previous paragraph, the make-up exam is worth 90 points, instead of 100.

ADDITIONAL COURSE INFORMATION:

Please keep in mind that the course schedule for coursework is TENTATIVE, and a coursework MAY BE added to, deleted from, or changed. It is the responsibility of the student to observe such changes even in case of absence from the Web course. In order to complete all of the course requirements, you will need to follow the schedule very closely. If you get behind, you may need to drop the course. Please let me know if you are having problems and perhaps we can solve them.

IMPORTANT DATES IN ACADEMIC CALENDAR (KCTCS On-line Courses):

August 18 -- First day of class session

August 18-24 -- Online orientation period and earliest dates for instruction to begin. This time will be for making contact with students, assuring that KYVC and PeopleSoft rosters are synchronized, and orienting students to course expectations.

August 24 -- day for student to enter a Distance Learning class listed on the KYVC Online Catalog through KCTCS Home College.

August 24 -- Last day to pay for classes

August 24 -- Last day to drop a class without a grade

August 24Last day to drop for a 100% tuition refund

September 16  -- Last day to drop for a 50% tuition refund

October 13 -- Last day for students to drop at their discretion and receive a grade of W

December 6 -- Last day for a student at the instructor’s discretion to withdraw from a class and receive a grade of W

December 6 -- End of Class Work

December 8-13 -- Final Examination

This calendar is relevant only for KCTCS online classes offered via KYVU. For Web Local or Web Enhanced classes, please refer to the class calendar of your local college delivering the class. So, please keep in mind that your home college’s academic calendar may be different from the on-line academic calendar.

Additional notes about the calendar:

November 24-29 is the FALL BREAK and THANKSGIVING DAY at Southeast Kentucky Community and Technical College (Your local college, however, may have different dates for fall break.)

If the need arises for you to drop any course, make sure you complete the “drop and add” procedure required by the college. Failure to do so will result in the recording of an “E” as your final grade. The instructor has no control over this process.

CONSUMER (STUDENT) INFORMATION:

The following information is available on the Web site of Southeast Kentucky Community and Technical College (www.southeast.kctcs.edu).  Go to Student Services and click on Consumer Information.

AIDS Guidelines

Code of Student Conduct

Crime Awareness

Drug Free Policy

Financial Aid Information

Graduation Rate and Transfer Out Rate

Hepatitis B

KCTCS Community College Catalog

Sexual Harassment Policy

Student Grievance Procedures

Student Handbook

Student Rights Under FERPA

STUDENTS WITH DISABILITIES:

Each college has a coordinator to assist students with their disabilities. Students with disabilities who desire academic accommodations must provide the coordinator with current documentation of their disability including evidence of the need for academic accommodations. Contact the local college’s Student Services Office for more details including the name and location of the Disability Coordinator.