Accounting Principles II Syllabus for 2016-2017
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Administrative Drop Policy

Students who do not attend class on or prior to the census date will be administratively dropped. Effective Fall, 2016

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• consult with their instructor to obtain a signed academic withdrawal request form to submit to the AskAC department for processing
• consult with the financial aid office if receiving financial aid
• consult with the Veterans Benefit Coordinator if receiving veteran benefits
• consult with their academic advisor to determine how withdrawing may affect their enrollment in future semesters
  • NOTE:  The Texas Education Code stipulates that students attending Texas institutions of higher education for the first time fall 2007 and later may not withdraw from more than six courses during their academic career, including courses from which transfer students have withdrawn at other Texas institutions of higher education. (Senate Bill 1231) Rule 4.10.

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Course

ACCT-2302-002 Accounting Principles II

Prerequisites

<p>Prerequisite: ACCT 2301</p>

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 ResourcesStudent Resources Website

Department Expectations

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Hours

(3 sem hrs; 3 lec)

Class Type

On Campus Course

Syllabus Information

Textbooks

The REQUIRED textbook will be used for both ACCT 2301 and ACCT 2302.

Accounting, 26e, Warren/Reeve/Duchac, Cengage Learning

NOTE:  If you took ACCT 2301 at Amarillo College, your textbook can be used for this class.  The CengageNow access code should be good for 12 months and you should not have to buy another access code if you took ACCT 2301 within the last year.

If you purchase the book in the AC Bookstore, it is offered in a discounted bundle with a loose leaf copy of the book and the CengageNow online access code with the following ISBN 1305617061 for $185.25.

You can also purchase the book directly on the publisher’s website at www.cengagebrain.com or other websites with the ISBN 978-1-285-74361-5. 

The CengageNow access code is not required for this class.  However, many students find it very helpful to complete homework, tutorials, and quiz/exam study reviews.  Keep in mind that if you purchase the textbook separately, you have to pay extra for the access code.  The bundle sold in the AC Bookstore is the best deal I have found to purchase the book and the access code.

 

 

Supplies

Paper, pencil, pen, and calculator. You will be allowed to use a calculator when taking exams in class or in the testing center, but will not be allowed to use a cell phone as your calculator.

 

 

Student Performance

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

Students Rights and Responsibilities

Student 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

Quiz and exam due dates will be listed in the course online in Blackboard.

Course Grade
90% – 100% =  A
80% – 89%   =  B
70% – 79%   =  C
60% – 69%   =  D
Below 60%   =  F
*Note that most universities require a grade of “C” or higher in order for the course to transfer. 

Grade calculation:

40% Required Quizzes – Required Quizzes for each chapter have between 10 and 20 questions and must be completed before 11:59 pm on the due date listed in Blackboard. The Required Quizzes are taken online in Blackboard outside of class.  Quizzes open once the chapter has been assigned. Required Quizzes (Average of highest 12 of 13) count as 40% of your course grade.

60% Exams  –  You will have 4 major exams and a comprehensive final exam. Your exam average will be the average of your 4 highest scores.  The exams will consist of  multiple choice, true/false, and short answer questions/problems.  The Instructor will determine if the exams are taken in class, online, or at the AC Testing Center.  The average of your 4 highest exam scores will count as 60% of your course grade.  There are NO make up exams.  You must make arrangements in advance if you will miss an exam.  If you miss an exam and have not made arrangements to take the exam in advance, you will receive a zero.

HOMEWORK: Each class period the instructor will assign exercises and/or problems to be completed outside of class.  Homework will not be turned in to nor graded by the instructor; however, there is usually a high correlation between success on the exams and successful completion of ALL homework assignments.

CLASS NOTES: Class notes, handouts, homework assignments/solutions, exam reviews, etc. will be posted on Blackboard.  You are responsible for printing your own copy of PowerPoint notes and other handouts PRIOR to the class period the chapter will be discussed. You may bring a mobile device (lap top, iPad, etc.) to class to view notes if you do not wish to print hard copies.  You should also bring a basic calculator to class.  You may use a mobile device during class for class purposes ONLY.  The instructor reserves the right to ban your mobile device from class should it become a distraction to your classmates, the instructor, or yourself.

 

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, notes from classmates, material posted on Blackboard, and CengageNow study tools. Students are expected to login frequently to the course in Blackboard to check assignments and due dates.

DEADLINE TO DROP THE COURSE*:  Tuesday, April 21
*You must contact the instructor to approve your withdrawal request PRIOR to this deadline.

Calendar

Additional Information

ALL students will use AC Connect - Blackboard for required class problems, quizzes, and exams as assigned.

Students are expected to login to the course in Blackboard frequently for announcements and other class instructions and assignments.  All dues dates will be posted in the course in Blackboard.