Accounting Principles II Syllabus for 2014-2015
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Instructor Information

Course Information

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As a student you may experience a range of issues that can cause barriers to learning, such as strained relationships, increased anxiety, alcohol/drug problems, feeling down, difficulty concentrating and/or lack of motivation. These mental health concerns or stressful events may lead to diminished academic performance or reduce a student's ability to participate in daily activities. Amarillo College offers services to assist you with addressing these and other concerns you may be experiencing. If you or someone you know are suffering from any of the aforementioned conditions, you can learn more about the broad range of confidential mental health services available on campus by calling the AC Counseling Center at 806-371-5900. The AC Counseling Center website is https://www.actx.edu/counseling/ . Also, if you are in need of social services (affordable housing, utilities, transportation, food, clothing, childcare, medical/dental/vision, legal), please call the AC Advocacy & Resource Center at 806-371-5439. The AC Advocacy & Resource Center website is https://www.actx.edu/arc

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Course

ACCT-2302-001 Accounting Principles II

Prerequisites

Prerequisite: ACCT 2301

Course Description

This course is an introduction to the fundamental concepts of managerial accounting appropriate for all organizations. Students will study information from the entity's accounting system relevant to decisions made by internal managers, as distinguished from information relevant to users who are external to the company. The emphasis is on the identification and assignment of product costs, operational budgeting and planning, cost control and management decision making. Topics include product costing methodologies, cost behavior, operational and capital budgeting, and performance evaluation.

Student Resources Student Resources Website

Department Expectations

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Hours

(3 sem hrs; 3 lec)

Class Type

Online Course

Syllabus Information

Textbooks

Supplies

\ Paper, pencil, pen, and calculator.

Student Performance

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1. \ To define and develop a working knowledge of management accounting terminology and procedures.
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2. \ To prepare and analyze reports for financial decision making including statement of cash flow, budgets, variance analysis, and other managerial decisions.
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3. \ To identify the characteristics of a corporation, record transactions relating to issuance of stock and payment of dividends, and prepare financial statements.
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4. \ To be able to journalize transactions for long-term debt and long-term investments.
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5. \ To calculate financial ratios and prepare comparative financial statement analysis to be used in decision-making.
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6. \ To be able to record transactions for manufacturing businesses and compute cost of goods sold.
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Students Rights and Responsibilities

Log in using the AC Connect Portal

In order to receive your AC Connect Email, you must log in through AC Connect at https://acconnect.actx.edu .

If you are an active staff or faculty member according to Human Resources, use "Exchange". All other students, use "AC Connect (Google) Email".

Expected Student Behavior

\ Food and drinks are allowed in the classroom setting but should be properly disposed of. Pagers and cell phones must be turned off or in silent mode. Also, refer to Student Rights and Responsibilities Policy.

Grading Criteria

Major exams: Due dates will be listed on the Blackboard Calendar

Grading Criteria:

Your semester grade(90-100 A,80-89 B,70-79 C,60-69 D, below 60 F)

70% = Major Exams  – 40 questions which could be multiple choice, True/False and/or short answer questions.    Exams taken online - you will have 65 minutes to complete the exam.  The average of your Major Exams will count as 70% of your Final grade.  Major Exams taken on-line must be completed before 10 PM on the due date. If you miss a Major Exam you will be required to take a comprehensive exam for the makeup exam at the AC Testing Center at the end of the semester. Exams taken at the AC testing you are not allowed to use your notes or textbook in taking the exam.

30% = Average of Required Quizzes (your required quiz grade is based on the high 12 of 13 grades) no make ups are allowed for missed required quizzes.

• Missed Major Exams will be taken at the Amarillo College testing center.

Attendance

\ It is the responsibility of the student to make up any work missed due to absences and to gain missed lecture information through outside reading and/or notes from classmates. Make up examinations will be permitted at the discretion of the instructor. The time and place for make up tests will be determined by the instructor.

Calendar

Additional Information

\ You will also find the general instructions for the class under general instructions on ac online