IV. METHODS OF INSTRUCTION

1. Lecture
2. Class Discussion
3. Overhead Transparencies/Electronic presentations
4. Dry Erase Board Presentations
5. Handouts
6. Library Research
7. Internet Research
8. Business Research

V.  COURSE CONTENT

ACNT 2371 is a speaker driven course with representatives from different governmental agencies talking to the class about the most up to date laws, regulations, forms, and requirements placed on businesses by the various offices.

VI. LEARNING OUTCOMES AND PERFORMANCE OBJECTIVES

1. Know how to calculate and collect sales and franchise taxes and to be able to fill out and file the appropriate forms with the State Comptroller's office.
   
2. Be able to calculate unemployment taxes, understand how unemployment tax rates are calculated and fill the appropriate forms with the Texas Workforce Commission.
   
3. Calculate Social Security and Medicare withholding taxes, understand reporting and payment requirements and know self employment reporting requirements.
   
4. Understand property valuation and taxation policies and procedures. Know how to appeal property assessments, calculate tax rates and property taxes, and be able to work through the property tax calendar.
   
5. Know policies and loan guarantee types and procedures followed by the Small Business Administration.
   
6. Know the various parts and components of a business plan and how it benefits a sole proprietorship.
   
7. Know how to read a credit report and understand how they can be used to benefit a business in its day to day operation.
   
8. Know how to work with the District Attorney's office to recover funds lost from accepting a hot check. This includes the original loss plus all recoverable fees and fines from the hot checker writer.

The following SCANS Competencies are included in this course:

The following SCANS Foundations are included in this course:

VII.  COURSE GRADE

A. College Requirements:

A student who must be absent from a final examination should petition that instructor for permission to postpone the examination. A student absent without permission from a final examination is graded “F.” Postponed examinations result in a grade of “I.” The final exam must be taken within 120 calendar days from the end of the semester or the grade automatically becomes an “F.” (San Antonio College Bulletin, Faculty Handbook - January 1995)

B. Departmental Requirements:

Weekly Tests……………………………….....70%

Weekly tests are timed measures of ability to display understanding and mastery of material presented by the different governmental agencies discussed in the course. Tests will be given after each speaker and are not open book or open notes.

Research Paper………………………………20%

Paper is eight to ten typed double spaced pages on one of the first four speakers in the course (student's choice on which of the four speakers on which to write the paper). Paper must have at least three references; one from in class material, one from material outside of class, and one is a personal interview of someone with associative knowledge of the topic's organization and/or function. Paper must include a complete bibliography.

Final Examination……………………………..10%

Is a comprehensive timed measure of the material presented throughout the semester. Students may bring ONE weekly test or a set of notes on ONE topic as reference material for the final exam.

C. Instructor Requirements: Varies by course.

VIII. Policies and Procedures

A. College Policies

1. San Antonio College does not discriminate on the basis of race, religion, color, national origin, sex, age, or disability with respect to access, employment programs or services.
2. Students are urged not to bring children to either a class or a lab. Minors under the age of twelve (12) must not be left unattended on campus. College Academic Council - April, 1998
3. ADA Statement: “As per Section 504 of the Vocational Rehabilitation Act of 1973 and the Americans with Disabilities Act of 1990, if accommodation is needed contact the Office of DisABILITY Support Services, CAC 124C, Phone: (210)486-0020.
4. A Rapid Response Team exists for the purpose of responding to emergencies. If you have a disability that will require assistance in the event of a building evacuation, notify Disability Support Services, Chance Academic Center 124C, Phone: (210)486-0020.
5. Academic Dishonesty: Students may be subject to disciplinary proceedings resulting in an academic penalty or disciplinary penalty for academic dishonesty. Academic Dishonesty includes, but is not limited to, cheating on a test, plagiarism and collusion. For additional information refer to the “Student Code of Conduct” in the San Antonio College Bulletin.
6. Students are required to silence all electronic devices (e.g., pagers, cellular phones, etc.) when in classrooms, laboratories and the library. College Academic Council, 01/ 2000.
7. San Antonio College Attendance Policy: Regular and punctual attendance at all classes and laboratories, day and/or evening, is required. A student absent for any reason is responsible for all work missed. Both tardiness and early departure from class are forms of absenteeism. The instructor establishes the policy with regard to each.
   Absences of each student are recorded without exception. The counting of absences begins on the first day of class. A student absent the equivalent of two weeks of instruction in a 16-week semester may be dropped by the instructor. If a student is dropped from a class for excessive absences, the instructor will record a grade of “W' (withdraw). It is the student's responsibility to ensure that the withdrawals have been submitted.
8. San Antonio College is a smoke free campus.
9. ACCD DPS Emergency Phone Numbers:
   ACCD DPS Emergency Phone (210) 222-0911
   ACCD DPS General Phone (210) 485-0099
   ACCD DPS Weather Phone (210) 485-0189(For information on college closures)
10. Students must also abide by the policies, procedures, and rules set forth in the “Student Code of Conduct” and all other policies set forth in the San Antonio College Bulletin. http://www.alamo.edu/sac/sacmain/schedule/2006%20SAC%20Bulletin%20Online/2006-07_SAC_Bulletin.pdf

B. Departmental Policies (same as college)

This course will be taught in a manner that is different from the other classes you may have taken.

We will be discussing the operations of various federal, state, and local taxing agencies and how they affect business taxes. The agencies covered include the Social Security Administration, Texas Workforce Commission, State Comptroller's Office, Bexar Appraisal District, San Antonio Retail Merchants Association, Small Business Administration and the Hot Check Section of the District Attorney's Office.

We will be having guest speakers come to our class to discuss with us the operations and functions of their particular agency or department. After each speaker makes his/her presentation we will spend time discussing the particular topic. After each topic discussion there will be a test given.

Students are expected to ask questions and enter discussions in class on the material being covered. Since there is no textbook for the class, regular attendance is a must because source materials change from week to week and semester to semester. We will abide by the college policy for attendance purposes. Three tardies of fifteen minutes or more will equal one absence.

If a student misses a regularly scheduled test, that student is responsible for making an appointment for a make-up test. If possible, a missed test must be made up within one week from the time it is given to the class.