House Bill 2504 Spring 2011 Course Syllabus ACCT-2302-01 (Prin Accounting II)
Spring 2011 Course Syllabus
ACCT-2302-01 (Prin Accounting II)
|Instructor||Carlin, Ronald Mason|
|Course ID #||10089|
|Course Title||Prin Accounting II|
|Course Description||A continuation of ACCT 2301 with additional financial accounting and concepts, procedures and uses of managerial accounting. First, a review and elaboration of accounting principles and specialized accounting topics. Second, cost and managerial accounting with basic cost systems, budgeting and special analysis for management.
|Course Prerequisites||Prerequisite: ACCT 2301 with grade of C.|
|Required Textbooks||PRINCIPLES OF ACCOUNTING BY NEEDLES, POWERS, MILLS, ANDERSON-TENTH EDITION|
COURSE OBJECTIVES: This class will expand on accounting principles learned in Acct 2301. Accounting statements, such as, Corporate Income Statement, Statement of Stockholder’ Equity and Statement of Cash Flows will be studied. Introduction to cost accounting, including study of cost behavior, cost-volume-profit analysis, and budgeting will finalize course.
GOAL: To enable students to feel comfortable with preparing and using financial statements and to understand financial information and related nonfinancial information which should become useful in making and sharing critical business decisions.
COURSE ORGANIZATION: Lectures will be followed with work to be performed outside the classroom. Discussions during each class meeting will involve student participation to a great extent and all students are encouraged to participate.
Homework will only be accepted at the BEGINNING of the class on the due date. Any homework not turned in as noted will result in a “0” grade. For any missed exam, a grade of “0” will be given. THERE WILL BE NO MAKEUP GRADES GIVEN FOR HOMEWORK OR EXAMS.
EXAM FORMAT: Each exam will consist of varied multiple choice, essay questions and problems.
CLASS POLICIES: A. Students are not allowed to bring food, drink or children into the classroom.
B. Beepers & telephones MUST be in silent or vibrate mode.
C. Cell phones used as personal hand held calculators
ARE NOT PERMITTED ON EXAMS.
D. Handheld calculators are permitted on exams.
E. Personal Digital Assistants(PDA’s), also know as Palm Pilots ARE NOT PERMITTED ON EXAMS.
SCHOLASTIC DISHONESTY: CHEATING ON EXAMS WILL NOT BE TOLERATED AND ANY STUDENT PARTICIPATING WILL BE DISCIPLINED INCLUDING COURSE FAILURE.
DISABILITIES: The American with Disabilities Act (ADA) is a federal anti-discrimination statute that provides comprehensive civil rights for persons with disabilities. Among other things, this legislation requires that all students with disabilities be guaranteed a learning environment that provides for reasonable accommodation of their disabilities. If you believe you have a disability requiring accommodations, please contact Special Populations, Room 231, in the Madison Monroe Building, 984-6241.
HOLIDAYS: MARCH 7-11, Spring Break
APRIL 22, Easter Holiday
FEBRUARY 28: Last day to drop or withdraw and still receive a Q/W even if failing the course.
APRIL 6: Last day to drop or withdraw for the semester.
COMMENCEMENT: MAY 20, 6:30PM
THE FOLLOWING IS OFFERED AS A SUPPLEMENT TO THE FORMAL SYLLABUS PRESENTED ABOVE
1. I encourage you to call me in Groves at 962-4122 for any questions. If I am not at home, leave a message and I WILL CALL YOU BACK.
2. We will complete many chapters, but QUALITY NOT QUANTITY will be my goal.
3. I will follow the text for the most part, except for a few additional items.
4. I will review the covered material the period before each exam.
5. My intention is not to have an exam cover more than 4 chapters. However, there may be more or less on particular exams.
|Determination of Final Grade||
GRADING: There will be numerous assignments to be prepared out of class for grading credits. Three semester exams and a final will be given. I will drop the lowest homework. In addition, I will drop the lowest grade from the first THREE(3) semester exams. All students are required to sit for the final exam. The remaining homework grades will be averaged and combined with the highest TWO(2) semester exams and the final exam grade to determine the final semester grade. Homework 25%
Highest two semester exams 50% (25% each)
Final Exam 25%
|Final Exam Date||May 12, 2011 - 8:00 AM|
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