Welcome to AC122Welcome to AC122

Payroll AccountingPayroll Accounting

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AC122 Payroll AC122 Payroll AccountingAccounting

Seminar 1Seminar 1

Jim Eads, CPA, MST, MSFJim Eads, CPA, MST, MSF

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Seminar ConventionsSeminar Conventions

?: I have a question?: I have a question TF: You’re going too fastTF: You’re going too fast Unnecessary to respond to each line Unnecessary to respond to each line Seminar slides are available in Seminar slides are available in

DocSharingDocSharing Resize your window Resize your window

– Click “Fit to Window” button below slideClick “Fit to Window” button below slide

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Seminar PreparationSeminar Preparation

Read text materials Read text materials beforebefore seminar seminar– Seminars reinforce your Seminars reinforce your

reading/studyingreading/studying– They do not replace the need for They do not replace the need for

reading and studying!reading and studying! Prepare questions in advance in Prepare questions in advance in

WORD document to cut & pasteWORD document to cut & paste– Saves in-class typing timeSaves in-class typing time– Helps you to remember questionsHelps you to remember questions

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Keep UP!Keep UP!

It is twice as difficult to It is twice as difficult to catch up as it is to keep catch up as it is to keep

up!up!

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CommunicationsCommunications

Weekly Class DiscussionsWeekly Class Discussions Instructor’s OfficeInstructor’s Office Assignment DropboxAssignment Dropbox GradebookGradebook Instructor Office Hours on AIMInstructor Office Hours on AIM

– AIM ID: JLE05913121AIM ID: JLE05913121– See Syllabus for days and timesSee Syllabus for days and times

Kaplan Email: Kaplan Email: JEads2@kaplan.edu Emergency Email: Emergency Email: KUO@floridacpa.us

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ResourcesResources

Doc SharingDoc Sharing– Course SyllabusCourse Syllabus– Problem Templates Problem Templates – Seminar SlidesSeminar Slides– Weekly Exercise SolutionsWeekly Exercise Solutions

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ResourcesResources

Course HomeCourse Home– SyllabusSyllabus– Academic SuccessAcademic Success– Atomic LearningAtomic Learning– Instructor’s OfficeInstructor’s Office– Student LoungeStudent Lounge– Seminar GuideSeminar Guide

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ResourcesResources

Units 2 through 7Units 2 through 7– Link to the textbook companion siteLink to the textbook companion site– VocabularyVocabulary

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Course SyllabusCourse Syllabus

Found under Course Home tab on left Found under Course Home tab on left of class screen and in Doc Sharingof class screen and in Doc Sharing

The Syllabus is the “master plan” for The Syllabus is the “master plan” for the class.the class.

You are responsible for knowing the You are responsible for knowing the information in the syllabus.information in the syllabus.

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Syllabus ContentsSyllabus Contents

Instructor Info.Instructor Info. Course MaterialCourse Material Course Course

Description Description Course Outcomes Course Outcomes Course CalendarCourse Calendar Grading CriteriaGrading Criteria Grading ScaleGrading Scale

Late PolicyLate Policy Projects/Projects/

SeminarsSeminars DiscussionsDiscussions AttendanceAttendance Plagiarism PolicyPlagiarism Policy RubricsRubrics

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Graded AssignmentsGraded Assignments

Class Discussions (Weeks 1 - 9)Class Discussions (Weeks 1 - 9) Projects (Weeks 2 – 6) Projects (Weeks 2 – 6) Continuing Project (Weeks 3 - 7)Continuing Project (Weeks 3 - 7) Final Project (Weeks 9 – 9)Final Project (Weeks 9 – 9) Writing Assignment (Week 10)Writing Assignment (Week 10)

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Weekly ReadingsWeekly Readings

Readings can be found under each Readings can be found under each week’s tabweek’s tab

Simply reading is not sufficient.Simply reading is not sufficient.– Read slowly and carefullyRead slowly and carefully– Take notes/break down key pointsTake notes/break down key points

Review until masteredReview until mastered

– Work through each example on paper yourselfWork through each example on paper yourself Ensure you understand how each number is derivedEnsure you understand how each number is derived

– Ask questions in the Virtual OfficeAsk questions in the Virtual Office

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Weekly DiscussionsWeekly Discussions

Week 1:Week 1:– Professional Development ActivityProfessional Development Activity

10 points10 points

Weeks 2 – 9:Weeks 2 – 9:– DiscussionDiscussion

20 points each week20 points each week

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Discussion GradingDiscussion Grading

Stay focused on the discussion’s topicStay focused on the discussion’s topic Add new information & experiencesAdd new information & experiences Relate the textbook materialRelate the textbook material Use sources to support but not replace Use sources to support but not replace

your message. Properly cite your your message. Properly cite your sources.sources.

Messages must be posted within each Messages must be posted within each week. Late assignment policy does week. Late assignment policy does not apply to discussions!not apply to discussions!

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Discussion GradingDiscussion Grading

Grading in four areasGrading in four areas

– Quality (40%)Quality (40%)– Participation Guidelines (30%)Participation Guidelines (30%)– Clarity and Organization of Writing Clarity and Organization of Writing

(20%)(20%)– Professional & Netiquette (10%)Professional & Netiquette (10%)

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Discussion GradingDiscussion Grading

Quality (40%) will be measured on Quality (40%) will be measured on the following criteria:the following criteria:

– All assigned discussion questions All assigned discussion questions were answered completely were answered completely

– Posts were on topic and unique in Posts were on topic and unique in content content

– All posts demonstrated analysis of the All posts demonstrated analysis of the topic topic

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Discussion GradingDiscussion Grading

Participation Guidelines (30%) will be Participation Guidelines (30%) will be measured on the following criteria:measured on the following criteria:

– Initial post no later than Saturday, Initial post no later than Saturday, midnight EST midnight EST

– Posts made to each discussion Posts made to each discussion question on at least 3 different days question on at least 3 different days

– The original post to be no less than 100 The original post to be no less than 100 words words

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Discussion GradingDiscussion Grading

Clarity and Organization of Clarity and Organization of Writing (20%) will be measured Writing (20%) will be measured on the following criteria:on the following criteria:

– Posts were organized and  logical Posts were organized and  logical – NoNo spelling or grammatical errors spelling or grammatical errors – References were used and cited References were used and cited

properly properly

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Discussion GradingDiscussion Grading

Professional & Netiquette (10%) will Professional & Netiquette (10%) will be measured on the following be measured on the following criteria:criteria:

– Respect and consideration toward Respect and consideration toward peers/instructors peers/instructors

– Appropriate language Appropriate language – Professional use of abbreviations and Professional use of abbreviations and

acronyms acronyms 2020

ProjectsProjects

Weeks 2 through 6Weeks 2 through 6

Submit to the class dropboxSubmit to the class dropbox

Due at the end of each weekDue at the end of each week– May submit May submit up toup to 2 weeks late with penalties in 2 weeks late with penalties in

accordance with the late assignment policyaccordance with the late assignment policy See syllabus for full detailsSee syllabus for full details

45 points each week45 points each week

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Continuing ProjectContinuing Project

Weeks 3 through 7Weeks 3 through 7

Submit to the class dropboxSubmit to the class dropbox

Due at the end of each weekDue at the end of each week– May submit May submit up toup to 2 weeks late with penalties in 2 weeks late with penalties in

accordance with the late assignment policyaccordance with the late assignment policy See syllabus for full detailsSee syllabus for full details

10 points in weeks 3 – 610 points in weeks 3 – 6– Fully completing and submitting on timeFully completing and submitting on time

110 points in week 7110 points in week 7– Actual grading of workActual grading of work

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FinalProjectFinalProject

Weeks 8 and 9Weeks 8 and 9

Submit to the class dropboxSubmit to the class dropbox

Due at the end of each weekDue at the end of each week– May submit May submit up toup to 2 weeks late with penalties in 2 weeks late with penalties in

accordance with the late assignment policyaccordance with the late assignment policy See syllabus for full detailsSee syllabus for full details

120 points in week 8120 points in week 8

165 points in week 9165 points in week 9

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Projects GradingProjects Grading

Grading:Grading:– 50% accuracy50% accuracy– 50% effort50% effort

Effort points:Effort points:– Formatting, neatness, completeness, etc. Formatting, neatness, completeness, etc.

Show your work!Show your work!

– Accountants may be wrong, but they are accurate!Accountants may be wrong, but they are accurate! Significant effort points are lost for:Significant effort points are lost for:

– Careless arithmetic errorsCareless arithmetic errors Check your math!Check your math!

– Out of balance journal entriesOut of balance journal entries Debits must Debits must alwaysalways equal credits! equal credits!

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Weekly ReviewWeekly Review

Weeks 2 through 7Weeks 2 through 7 10 questions10 questions Multiple choiceMultiple choice May access as many times as you wishMay access as many times as you wish No time limitNo time limit Due at the end of each weekDue at the end of each week 20 points each week20 points each week

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Writing AssignmentWriting Assignment

Week 10Week 10

50 points 50 points

Minimum one page paperMinimum one page paper

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Late AssignmentsLate Assignments

All assignments, quizzes, reviews, etc. are All assignments, quizzes, reviews, etc. are due by the end of each class weekdue by the end of each class week

Textbook exercises may be submitted lateTextbook exercises may be submitted late– 1-7 days late = 20% point reduction1-7 days late = 20% point reduction– 8-14 days late = 30% point reduction8-14 days late = 30% point reduction– After 14 days, assignments are not acceptedAfter 14 days, assignments are not accepted

► Assignments are not accepted after the Assignments are not accepted after the final day of class!final day of class!

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Late AssignmentsLate Assignments

If a true emergency situation arises, contact me If a true emergency situation arises, contact me in in advanceadvance of the assignment due date and we of the assignment due date and we maymay be able to work out alternative be able to work out alternative arrangements without a late assignment penalty.arrangements without a late assignment penalty.

If you do not contact me in advance of the If you do not contact me in advance of the assignment due date, the late assignment assignment due date, the late assignment penalty will be assessed penalty will be assessed regardless of the reasonregardless of the reason..

Hint: Do not wait until the last minute to complete Hint: Do not wait until the last minute to complete and submit your assignments!and submit your assignments!

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Overall GradingOverall Grading

1,000 total points available in class:1,000 total points available in class:– 225 available in projects225 available in projects– 150 available in the continuing project150 available in the continuing project– 285 available in the final project285 available in the final project– 170 available in Discussions170 available in Discussions

10 points for the Professional Development Activity10 points for the Professional Development Activity 160 points Discussions in weeks 2 - 9 160 points Discussions in weeks 2 - 9

– 120 available in Reviews (Quizzes)120 available in Reviews (Quizzes)

– 50 available in the Writing Assignment50 available in the Writing Assignment

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Overall GradingOverall Grading

Class Grading Scale:Class Grading Scale:

930 – 1,000: A930 – 1,000: A 730 – 769: C730 – 769: C900 – 929: A-900 – 929: A- 700 – 729: C-700 – 729: C-870 – 899: B+870 – 899: B+ 670 – 699: D+670 – 699: D+830 – 869: B830 – 869: B 600 – 600 –

669: D669: D800 – 829: B-800 – 829: B- 0 – 599: F0 – 599: F770 – 799: C+770 – 799: C+

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Overall GradingOverall Grading

Discussions and textbook exercises:Discussions and textbook exercises:– Graded once each weekGraded once each week

Usually by Friday, often earlierUsually by Friday, often earlier

Late assignments will have to wait until the Late assignments will have to wait until the following week to be gradedfollowing week to be graded– For timely grading, submit assignments on timeFor timely grading, submit assignments on time

Click on your score in the Gradebook to see Click on your score in the Gradebook to see comments, solutions, etc.comments, solutions, etc.

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To Do This Week!To Do This Week!

Explore the classExplore the class– Open Unit 1 and explore all of the linksOpen Unit 1 and explore all of the links– Open and explore all of the blue tabs that are Open and explore all of the blue tabs that are

listed across the upper part of the class pagelisted across the upper part of the class page Participate in our discussion in the Participate in our discussion in the

Professional Development Activity Professional Development Activity (graded)(graded)

Get a jump on the reading for week 2Get a jump on the reading for week 2

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Questions?Questions?

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One last thought….One last thought….

Make sure that you read through Make sure that you read through Chapter 1 Chapter 1 beforebefore next week’s next week’s seminar.seminar.

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