I am looking forward to working with you in these courses over the next term. Success in these Accounting classes can be
attained by following some simple steps: Do all of the assigned reading. Do all of the assigned homework and turn the
assignments in on time. View all of the videos during the term. Take all of the examinations.
In all cases be a proactive learner. That is, read the text and view the tapes with an eye toward fully understanding the
concepts. If you don't understand something follow these steps: Read it again. Outline the difficult concepts using your own
examples. View the tapes that cover the difficult concept. Call me. Go to the tutorial center (room L-47 on campus) for
I have been a tenured instructor at De Anza College since 1985. I have worked in the high tech industry and public
accounting, and have a small consulting firm in addition to my teaching duties at De Anza. I hold MBA and BA degrees from
Santa Clara University, and earned my AA from San Joaquin Delta College. (A product of the California Community College
system!). I am a certified public accountant and hold an enrolled agents license which permits me to practice before the Internal
Recently ITP Southwestern College Publishing (the publisher of this textbook) contracted with me to produce a distance
learning program covering our three accounting courses. Many of the tapes you see are viewed by other college and university
students throughout the country. Moreover, many schools use the De Anza College model for their distance learning
The subject matter of the three courses is the first year of Financial and Managerial Accounting. Accounting 1A covers the
accounting cycle, financial statements and related information involving service and merchandise sellers. Accounting 1B covers
accounting for corporations, stocks and bonds, the statement of cash flows and related information. Accounting 1C covers
managerial accounting which includes budgeting, standards and variances, job order and process costing, break-even analysis,
capital investment, and related information. A more detailed description for all three courses is available in your course
Your grade is determined by several elements. Two examinations (one midterm and a final) are worth 150 points each.
Homework at the end of each chapter worth approximately 10 points per assignment for a total of 110 points. Of the
approximate 400 points available in each course, 90% of the total points will earn an A grade, 80% of the total will earn a B grade,
70% of the total will earn a C grade, 60% will earn a D grade, and less than 60% will earn an F grade.
All examinations must be taken on the scheduled date or earlier.
Homework must be submitted on time (or earlier). No late assignments are accepted. Homework turned in to the DLC is
returned within two weeks and exams are returned within one week of the scheduled date. Grades for exams are posted on the
outside bulletin boards by the Distance Learning Center back door.
Try to attend the two reviews on campus if at all possible. They will also be shown on cable TV, but students who are able to
attend the one-hour reviews have tended to score higher on their exams historically than those who don't.
If you decide that you need to drop the class you may do so by having the Distance Learning staff or me sign your drop card.
Remember: once you have enrolled in one of these courses it is your responsibility to complete the course or withdraw from
Be prepared to spend a minimum of 15 hours per week using and studying the course materials.