Spreadsheets/Payroll Accounting


  2. A. Course Title: Spreadsheets/Payroll Accounting
    B. Course Number: AC 213A - 30193
    C. Semester: Fall 2018
    D. Days/Time: Online
    E. Credit Hours: 3
    F. Instructor: Brister, Luke
    G. Office: C.M. Burke University Center (UC) 231
    H. Email Address:
    I. Office Phone: (575) 492-2657
    J. Office Hours: Monday: 8:00:00 AM-9:00:00 AM (MST);11:15:00 AM-1:00:00 PM (MST);5:00:00 PM-6:00:00 PM (MST);
    Wednesday: 8:00:00 AM-9:00:00 AM (MST);11:15:00 AM-1:00:00 PM (MST);5:00:00 PM-6:00:00 PM (MST);
    Friday: 8:00:00 AM-9:00:00 AM (MST);11:15:00 AM-1:00:00 PM (MST);
    Other hours available by request.
    K. Time Zone: Mountain Time
    L. Prerequisite(s):
    M. Corequisite(s):
    N. Class Location: Virtual

    This course employs a computerized approach to the accounting environment. The focus will be on Excel and Payroll Accounting. In the Excel environment, numerous applications including bank reconciliations, depreciation schedules, accounts receivable, accounts payable, journals, and worksheets will be covered. In the payroll environment, problems concerning unemployment law, fair employment law, human resource systems, social security, and income tax withholding will be solved using software provided. This is designed for students with limited or no background in computers. This is a three credit hour course. Prerequisite: SC 123B or AC 114.


    There is no guarantee of transferability and the student is advised to check with the receiving institution if they intend to transfer to another institution.



    Bundle: Payroll Accounting 2017, Loose-Leaf Version, 27th + CengageNOWv2™, 1 term Printed Access Card + LMS Integrated for CengageNOWv2™ Bundle Sticker ISBN 9781337291057

    Using Microsoft Excel and access 2016 for Accounting ISBN 9781337109048


    You can buy your books online at the NMJC Bookstore.


    Students attending New Mexico Junior College will be evaluated according to the following grading scale:

    						90 - 100%	=	A
    						80 -  89%	=	B
    						70 -  79%	=	C
    						60 -  69%	=	D
    					 	 0 -  59%	=	F

    I use a weighted system for the final grade. The weight factors are:

    Module Zero 5%
    Spreadsheet Homework 45%
    Payroll Homework 30%
    Payroll Unit Exams 20%

    Retrieving Grades from T-BirdWeb Portal
    Go to the New Mexico Junior College T-BirdWeb Portal login page. Please enter your User Identification Number (ID), which is your Banner ID, and your Personal Identification Number (PIN). When finished, click Login.

    Tips for Success in Online Courses:
    1. Log in to class regularly.
    2. Pay attention.
    3. Take notes.
    4. Keep up with readings and assignments.
    5. Ask questions when you do not understand something.
    6. Utilize your professor’s office hours and e-mail.
    7. Read the text.
    8. Adhere to the deadlines posted in the course outline.


    New Mexico Junior College’s institutional student learning outcomes represent the knowledge and abilities developed by students attending New Mexico Junior College. Upon completion students should achieve the following learning outcomes along with specific curriculum outcomes for respective areas of study:


    Students in the Business/Computer Science Departments should be able to:
    1) Demonstrate an understanding of industry specific ethics (self & community),
    2) Prepare and interpret documents,
    3) Interpret and characterize data appropriate to the course (critical thinking),
    4) Demonstrate computer skills appropriate to the course, and
    5) Demonstrate the value of professionalism in the workplace.


    a. The student will be taught to Enter Data, Save Files, Format Data and Print in an Excel environment.
    b. The student will be taught to use the Math Functions, Copy between Worksheets, and Link Worksheets in an Excel environment
    c. The student will prepare Tabular Analysis, Worksheets, Income Statements, Statements of Owner’s Equity and a Balance Sheet within an Excel environment
    d. The student will prepare Inventory Valuations, Gross Profit Method, Cash Receipts Journal, Bank Reconciliations, Accounts Receivable Aging Schedule, Bond Amortization Schedules, Depreciation Schedules and Financial Statement Analysis worksheets in an Excel environment.
    e. The student will prepare” What if” analysis on the worksheets mentioned in item
    f. The student will prepare Time Cards, Payroll Calculations, Payroll Registers, Employee’s Earnings Records, 941’s, 940’s, W2’s, W3’s and State Unemployment Reports in an Excel environment and on the prescribed federal and state forms.


    Student Requirements
    If you have not already received login information for Canvas/T-BirdWeb Portal/E-mail, you will need to contact the Enrollment Management office at (575) 492-2546.

    Check first-time login page for instructions at

    Canvas Assistance

    You must have access, on a regular basis, to a computer that supports the Canvas minimum specifications and has an active connection to the Internet. See the minimum computer specification requirements at


    Students will be held responsible for the information on these pages.

    Academic Honesty
    Each student is expected to maintain the highest standards of honesty and integrity in online academic and professional matters. The College reserves the right to take disciplinary action, up to and including dismissal, against any student who is found guilty of academic dishonesty or otherwise fails to meet these standards. Academic dishonesty includes, but is not limited to, dishonesty in quizzes, tests, or assignments; claiming credit for work not done or done by others; and nondisclosure or misrepresentation in filling out applications or other College records. Cheating or gaining illegal information for any type of graded work is considered dishonest and will be dealt with accordingly.

    Americans with Disabilities Act (ADA) Information
    Any student requiring special accommodations should contact the Special Needs Student Services Coordinator at (575) 492-2576 or by e-mail at

    Attendance Policy and Participation Expectations
    It is expected that you regularly log into class at least three times weekly and check your Canvas mail to ensure you have not missed any changes/updates. Students are expected to complete discussions/quizzes/tests/ assignments before deadlines expire.

    Canvas Help
    If you experience difficulty with Canvas you may reach the Canvas Helpdesk at, or by calling the 24 hour helpdesk phone at (575) 399-2199.

    The professor is responsible for monitoring and evaluating student conduct and student behavior within the Canvas course. By registering for this class, the student is assumed to have entered into an agreement with New Mexico Junior College and the professor to log into the class regularly and to behave in an appropriate manner at all times. Disruptive behavior may result in the student being removed from the class and dropped for the semester. For comprehensive information on the common rules of netiquette and other online issues, please review the NMJC Online Student Handbook.

    Online Learning Environment
    By participating in an online class, you undertake responsibility for your own progress and time management.

    Offering the work of another as one’s own, without proper acknowledgment, is plagiarism; therefore, any student who fails to give credit for quotations or essentially identical expression of material taken from books, encyclopedias, magazines and other reference works, or from the themes, reports, or other writings of a fellow student, is guilty of plagiarism. Plagiarism violates the academic honesty policy and is considered cheating.

    Tutoring Assistance
    Free tutoring services are available to all NMJC students through Brainfuse and the Academic Success Center located at the Pannell Library on the 1st floor.

    Withdrawal Policy
    The instructor has the right to drop any student who has failed to log on to Canvas for two weeks or more, but it is not guaranteed that the instructor will drop you. If the student chooses to stop attending a class, he/she should withdraw from the class by accessing your student account in the T-Bird Web Portal at, or submitting the required paperwork to the Registrar’s Office by 5:00 p.m. on Tuesday, November 20, 2018. Failure to withdraw yourself from a course by this date may result in your receiving an “F” in the course. All students are encouraged to discuss their class status with the professor prior to withdrawing from the class.

    Date Assignment Due
    Sun Aug 26, 2018 Chapter 1 Homework due by 11:55pm
    Academic Honesty due by 11:59pm
    Contact information due by 11:59pm
    Ethics Quiz due by 11:59pm
    Introduction Discussion due by 11:59pm
    Professionalism Quiz due by 11:59pm
    Sign up for course due by 11:59pm
    Syllabus Quiz  due by 11:59pm
    Sun Sep 2, 2018 Chapter 2 Homework due by 11:55pm
    Sun Sep 9, 2018 Chapter 3 Homework due by 11:55pm
    Sun Sep 16, 2018 Chapter 4 Homework due by 11:55pm
    Sun Sep 23, 2018 Chapter 5 Homework due by 11:55pm
    Sun Oct 7, 2018 Chapter 6 Homework due by 11:55pm
    Sun Oct 14, 2018 Chapter 7 Homework due by 11:55pm
    Sun Oct 21, 2018 Payroll Chapter 1 Introduction due by 11:55pm
    Sun Oct 28, 2018 Payroll Chapter 1 Homework due by 11:59pm
    Payroll Chapter 2 Introduction due by 11:59pm
    Sun Nov 4, 2018 Payroll Chapter 2 Homework due by 11:59pm
    Payroll Chapter 3 Introduction due by 11:59pm
    Sun Nov 11, 2018 Payroll Chapter 3 Homework due by 11:59pm
    Payroll Chapter 4 Introduction due by 11:59pm
    Sun Nov 18, 2018 Payroll Chapter 4 Homework due by 11:59pm
    Unit Test 1 Chapters 1, 2, & 3 due by 11:59pm
    Sun Nov 25, 2018 Payroll Chapter 5 Introduction due by 11:59pm
    Sun Dec 2, 2018 Payroll Chapter 5 Homework due by 11:59pm
    Payroll Chapter 6 Introduction due by 11:59pm
    Sun Dec 9, 2018 Payroll Chapter 6 Homework due by 11:59pm
    Wed Dec 12, 2018 Unit Test 2 Chapters 4, 5, & 6 due by 11:59pm