ACT 196 Web Course Syllabus
Southeast Kentucky
Community & Technical College
Kentucky Community and
Technical College System
PAYROLL ACCOUNTING
(Web Course)
ACT 196 – C7Z1
Class # 46098
Three Credit Hours
FALL 2009
COURSE
DESCRIPTION:
Introduces the design and implementation of modern
payroll systems.
PREREQUISITE:
None.
(However, it would be very helpful if you have a basic
understanding of accounting (ACT 101 or ACC 201) and Microsoft Excel
spreadsheet.
TEXTBOOK
Title: Payroll
Accounting 2009 edition
Author: Bieg and Toland
Publisher: South-Western/Cengage Learning
ISBN-10: 0324663730
ISBN-13: 9780324663730
(You can check with
your campus bookstore about the textbook. The textbooks for all KCTCS classes
are also available from one convenient Web site at http://kctcs.bncollege.com.)
High-Speed
Internet access to KCTCS e-learning is also required. The Web site address for this course is http://elearning.kctcs.edu. Wireless connection
is not recommended.
The
Mozilla Firefox browser must be used for Blackboard (course management system).
If you don’t have the 3.0 version of Firefox, you can download the free browser
(U.S. English) at http://www.mozilla.com/en-US/firefox/all-older.html. It should be
pointed out the new 3.5 version of Firefox is also available, but that version
has NOT been certified for Blackboard as of August 8, 2009.
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
Office Faculty Assistant Josh Brooks at 606-248-0620 and he 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 the ACT 196 Course in
Blackboard (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 – 11:30 a.m.
Tuesday 8:30 – 9:15 a.m. and 10:45 -- 12:00 noon
Wednesday
9:00 -- 11:30 a.m. and 1:30 –
2:30 p.m.
Thursday 8:30 – 9:15 a.m. and 10:45 -- 12:00 noon
Also by
appointment
SKCTC SOCIAL SCIENCES
Mr.
Kevin Lambert (Whitesburg campus)
606-589-3305
SKCTC MIDDLESBORO
& PINEVILLE CAMPUS DIRECTOR:
Ms.
Susan Croushorn
606-248-2014
COURSE COMPETENCIES:
Upon completion of this course,
the student can:
*Describe the various aspects of the Fair
Labor Standards Act and other legislation that affects payroll.
*Prepare the payroll records and analyze
source documents.
*Use basic payroll systems.
*Compute deductions and earnings.
*Prepare payroll entries
*Complete a computerized payroll project.
MAJOR TOPICS:
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 http://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.
The student is
expected to check the announcements and e-mail several times a week – just in
case. The professor can track the days and times of the student’s
participation. Students should use e-mail within the course in Blackboard (not
the regular KCTCS e-mail account). If you don’t use the e-mail feature within
the Blackboard, please put your NAME and ACT 196 in the SUBJECT
If you have
problems with Blackboard, contact the KCTCS 24/7 Help Desk. (The professor 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
(usually Questions and/or Problems) @
30 points each 180 points
Six Chapter Quizzes @ 20 points each 120 points
Three exams @ 100 points each 300 points
TOTAL 600
points
600-540 A
539-480 B
479-420 C
419-360 D
Below 360 E
DUE
DATES FOR ASSIGNMENTS (usually problems and/or questions):
Assignment # 1 – Thursday, Sept. 3
Assignment # 2 – Thursday, Sept. 17
Assignment # 3 – Thursday, Oct. 1
Assignment # 4 – Thursday, Oct. 15
Assignment # 5 – Thursday, Oct. 29
Assignment # 6 – Thursday, Nov. 19
The
detailed assignments will be listed or announced (in the Course Materials &
Announcement sections) at least one week before the due date. For example, if
the due date for an assignment is Sept. 3, the assignment will be available on
August 27 or earlier.
IMPORTANT NOTE: It
should be pointed out the assignment will “timed out” sometime after the due
date, meaning the assignment won’t be available for you to get (or view) after the
due date. That is because the Solutions for the assignment (problems) will be
available (after the due date) for you to check. Please don’t wait until the
last minute to complete your assignment as technical or server problems
will not excuse your failure to do so. You will lose points for the assignment
missed or not submitted. So, again, don’t wait at the last minute to work on
the assignment because of that potential computer-related problem.
“SUGGESTED”
DUE DATES FOR CHAPTER
Chapter 1 – Saturday, Sept. 5 (11:59 p.m., Eastern time)
Chapter 2 – Saturday, Sept. 19
Chapter 3 – Saturday, Oct. 3
Chapter 4 – Saturday, Oct. 17
Chapter 5 – Saturday, Oct. 31
Chapter 6 – Saturday, Nov. 14
It
is strongly suggested that you submit a quiz 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 will be accepted after Friday, November 20.
Cheating of any sort,
including plagiarism, will NOT
be tolerated. See KCTCS’ policy on plagiarism and cheating.
ON-
·
Exam #1 (Chapter 1 and 2): Any time on Sunday, September 27 (after 7:00
a.m. EASTERN TIME) or Monday, Sept. 28 (it will close at 11:59 p.m. EASTERN
TIME) in the “Exam” section in Blackboard.
·
Exam #2 (Chapter 3 and 4): Any time on Sunday, October 25 (after 7:00
a.m.) or Monday, October 26 (it will close at 11:59 p.m.) in the “Exam” section
in Blackboard.
·
Exam #3 (Chapter 5 and 6): Any time during Sunday, November 29 (after
7:00 a.m.) to Tuesday, Dec. 1 (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
2 (anytime between 7:00 a.m. to 11:55 p.m. EASTERN). This will be your last opportunity to take a make-up
exam, which is usually more difficult.
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.
COURSE
CALENDAR:
Week
of Aug. 17-21 Purchasing
Textbook / Syllabus / Web Orientation
Week
of Aug. 24-28 Chapter
1
Week
of Aug. 31-Sept. 4 Chapter
1; Assignment # 1 Due on Thurs., Sept. 3
Chapter
Quiz Due on
Saturday, Sept. 5
Week
of Sept. 7-11 Chapter 2
Week
of Sept. 14-18 Chapter
2; Assignment #
2 Due on Thurs. Sept. 17
Chapter Quiz Due on Saturday,
Sept. 19
Week
of Sept. 21-25 Review
for Exam # 1 (Chapter 1 & 2)
EXAM # 1 (Chapter 1
and 2) Sunday, Sept. 27 and Monday, Sept.
28
Week
of Sept. 28-Oct. 2 Chapter
3; Assignment # 3 Due on Thurs. Oct. 1
Chapter Quiz Due on Saturday,
Oct. 3
Week
of Oct. 5-9 Chapter
4
Week
of Oct. 12-16 Chapter
4; Assignment # 4 Due on Thurs. Oct. 15
Chapter Quiz Due on Saturday,
Oct. 17
Week
of Oct. 19-23 Review for Exam # 2 (Chapter 3 &
4)
EXAM # 2 (Chapter 3
and 4) Sunday, Oct. 25 and Monday, Oct.
26
Week of Oct. 26-30 Chapter 5; Assignment # 5 Due on Thurs. Oct. 29
Chapter Quiz Due on Saturday,
Oct. 31
Week
of Nov. 2-6 Chapter
6
Week
of Nov. 9-13 / 16-20 Quiz
(on Ch. 6 only) Due on Sat., Nov. 14
Chapter 7 &
Appendix A (partial payroll project)
Assignment # 6 Due on Thursday, Nov. 19
Review
for Exam # 3
Week
of Nov. 23-27 Fall
Break / Thanksgiving
EXAM # 3 (Chapter 5
and 6) Sunday, Nov. 29 to Tuesday,
Dec. 1
Calendar
Notes:
·
All late quizzes should be submitted no later
than Friday, November 20.
·
The Make-up Exam Date is Wednesday, Dec. 2. This will be your last opportunity to take a
make-up exam, which is usually more difficult. It may be either an essay exam
or an objective-type exam.
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 SOUTHEAST KENTUCKY COMMUNITY AND
TECHNICAL COLLEGE’S ACADEMIC
CALENDAR:
August 17 --
First day of class session
August 21 – Last day to enter
organized class for fall semester
August 21 -- Last day to drop a
class without a grade
October 9 -- Last day for students
to drop at their discretion and receive a grade of W
December 4 -- Last day for a
student at the instructor’s discretion to withdraw from a class and receive a
grade of W
Please keep in mind
that your home college’s academic calendar may be different from SKCTC’s
academic calendar.
The week of November 23-27 is the FALL BREAK and
THANKSGIVING DAY at Southeast Kentucky CTC. Your local college may have
different dates for the 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. If you are going
to drop, it is strongly recommended that you complete the process several
days before the Dec. 4 deadline. Failure to do so will result in the
recording of an “E” as your final grade. The professor 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).
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.