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Wayne County Community College

Principles of Accounting II
Accounting 111 B11 CRN 76829
Fall 2017
Online

PROFESSOR: Parnella N. Baul, MBA, CPA

EMAIL: Pbaul1@Wcccd.edu

OFFICE HOURS: Appointment by Request via the Virtual Office

24/7 Technical Support Information:


Phone: 24/7 at 1-866-846-8494
Live chat and help ticket system: 24/7 at http://d2.parature.com/ics/support/default.asp?
deptID=3579

Blackboard Orientation http://www.wcccd.edu/orient/ORIENTATION.ASP

Student Support Services (including Special Needs Help) ACCESS Information:


http://www.wcccd.edu/students/Disability_Services.htm

Learning Resource Center (library services) http://www.wcccd.edu/dept/learning_resource_center.htm

Cengage Tech Support use link in Cengage (Icon top right hand corner)

Course Description
This course covers the fundamentals of managerial accounting to include; partnership and corporate
accounting, including bonds. Other topics include financial statement analysis, cash flow, manufacturing
and cost accounting. Prerequisites ACC 110, Principles of Accounting I

Text Materials
Accounting, Warren/Reeve/Duchac 27th edition with Cengage online learning Access Code

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Learning Objectives
State the essential legal differences between partnerships and corporations: prepare journal entries
involving a variety of corporate stock transactions (stock splits, stock dividends, treasury stock) and
compute earnings per share.
Distinguish between bonds and stock. Calculate interest, present values, discounts and premiums for
long-term liabilities. Prepare journal entries for various corporate bond and long-term note payable
transactions.
Prepare a Statement of Cash Flows, using both the direct and indirect method. Analyze financial
statements using various ratios and the comparative and common size methodologies.
State the differences in accounting for manufacturing concerns. Prepare the Income and
Manufacturing Statements for a manufacturing business. Prepare adjusting and closing journal entries
for a manufacturing entity.
Distinguish between fixed and variable costs. Determine break-even points in units and dollars.
Determine sales requirements for target level of income, for both single and composite products.
Allocate expenses between departments. Determine department profitability. Prepare a flexible
budget using standard costs. Calculate price and volume variances.

Learning Online

o Online does not imply on demand. Your professor will not be online 24 hours a day, 7 days per
week.
o Online courses require a great deal of independent study, good time management skills and
patience.
o If you have questions regarding how to complete an assignment post your question in the
Collaboration Forum.
o Please take advantage of other resources for additional help (e.g. WCCCD online
tutoring http://www.wcccd.edu/students/current_smarthinking.html, Cengage Study Tools,
Accounting Coach www.accountingcoach.com).

Communicating with your Professor

You must communicate with your professor via the Virtual Office or Course Mail. You can expect a
response within 48 hours. Any communications sent via email will not be read and discarded.

o Virtual Office for questions regarding course requirements or an appointment to meet with your
professor. Do not post assignment specific questions in the virtual office.
o Course Mail for personal issues (i.e. grades etc.) Be respectful when composing course mail.
Inappropriate, rude or disrespectful messages will not be read and discarded (see the netiquette
policy).
o Collaboration Forum if you have assignment specific questions (i.e. help with a particular
problem). Posting these types of questions in the collaboration forum will give you an opportunity
to work with your peers and receive assistance from your professor. You will receive points for your
questions and for responding to the questions of your peers.

Technology

o You must be proficient with technology when taking an online course. It is important that you
understand your computers hardware and software. Some software is not compatible with other
software. For example: Internet explorer is sometimes incompatible with Blackboard.
o For Blackboard and Cengage, you will need to use a Fire Fox or Chrome browser.
o Internet connections, software and hardware issues may occur. Do not wait until the last minute
to complete and submit assignments. Allow yourself time to address potential technical issues.
o If you have technical issues contact technical support. After you contact Cengage tech support
notify your professor via the Virtual Office. If your issue is not resolve immediately, post a brief
description of the issue with the case number.
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o Technical issues are not an acceptable reason for failing to complete an assignment.

Homework and Exams


Homework and Exams must be completed in Cengage. See Cengage registration instructions.
Homework is accepted late with a 50% penalty. If you have questions regarding how to complete an
assignment post your question in the Collaboration Forum. You will have three opportunities to 'check
your work' before submitting. It is important that you review the solutions provided after clicking submit.
If you find an error in the Cengage Solution, please notify Cengage using the Report a Content Error link
at the top of your assignment page.

Exams are timed. You will have one attempt. Once you open the exam you must complete it. If you are
kicked out of Cengage refresh the page or right click and select refresh. Failure to refresh the page will
result in a loss of previous work completed.

Exceptions to due dates/waiver of late penalty will only be made in cases of emergency, with proper
documentation, at the discretion of your professor. Documentation must be an original document
containing the students name, the date(s) in question and the signature of a professional (i.e. doctor).
Notify your professor of an emergency via Course Mail.

Discussion Forums

Reflection Forum: Each initial post will require a minimum of 75 words. The second post will be
interactive contributions to class discussion of typically a minimum 25 words. With the initial post and a
response to the post of one other student, a total of two posts are required. After you post your reflection
you will be able to access the posts of your peers. No credit will be given for late postings. No exceptions.

As you reflect on what youve learned include responses to some of the below listed questions:

What did you find most challenging?


Were you able to complete the assignment(s) using only the text book?
Did you take advantage of resources other than your text book? (e.g. Accounting Coach, Cengage
Study Tools)
If you could do any part of this module over, what would you do differently?
Please share any tips or other resources you think may be helpful to the rest of the class.

Posting to Reflection Forum: It is a good idea to compose your post in a word document to check your
grammar and spelling as well as your word count. Then cut and paste your post in the forum. You will
lose points for poorly written postings credit will be given for late postings.

Collaboration Forum: Interaction with your peers is very important in an online course. Frequent
interaction with your peers is essential to the learning process. The collaboration forum is an opportunity
for you to collaborate on assignments and share insights on problem solving. The professor will monitor
the forum to answer questions and ensure everyone is on the right track. You can post as often as you
like, however you cannot earn more than 100 points (5 points per post).

Course grade is based upon 1,000 cumulative points

Homework 400
Reflections 100
Collaboration 100
Exam I 200
Exam II 200
Total Possible Points 1,000

Grade Scale: 100 - 90% = A, 89 - 80% = B, 79 - 70% = C, 69 - 60% = D, < 60%= E

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An incomplete grade will not be assigned to avoid a failing grade. An incomplete will be given, if
after the last withdrawal date from the course, events clearly beyond your control prevent timely
completion of the course requirements. Any request for an incomplete will only be considered if
you have completed passing work to date.

THE PROFESSOR RESERVES THE RIGHT TO CHANGE THE SYLLABUS DEPENDING ON THE
INSTRUCTIONAL NEEDS OF THE CLASS. IT IS YOUR RESPONSIBILITY TO READ POSTED
ANNOUNCEMENTS TO LEARN OF ANY SUCH CHANGES.

Academic Dishonesty
This course will be conducted according to WCCCD policies as published in the Catalog. It is the students
responsibility to be familiar with these rules.

Tenative Schedule of Assignments in Cengage

Week 1
Chapter 13 Corporations: Organization, Stock Transactions & Dividends Due Sept 24th

Week 2
Chapter 14 Long-Term Liabilities: Bonds and Notes & Reflection I Due Sept 24th

Week 3
Chapter 15 Investments and Fair Value Accounting Due Oct 1st

Week 4
Chapter 16 Statement of Cash Flows Due Oct 8th

Week 5
Exam I Chapters 13 -16 & Reflection II Due Oct 15th

Week 6
Chapter 17 Financial Statement Analysis Due Oct 22nd

Week 7
Chapter 18 Introduction to Managerial Accounting Due Oct 29th

Week 8
Chapter 19 Job Order Costing & Reflection III Due Nov 5th

Week 9
Chapter 20 Process Cost Systems Due Nov 12th

Week 10
Chapter 21 Statement of Cash Flows Due Nov 19th

Week 11
Exam II Chapters 18 - 21 & Reflection IV Due Nov 30th

Week 12
Chapter 12 Accounting for Partnerships and LLCs Due Dec 8th

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Academic Grades
The following is the Wayne County Community College Districts grading system:

Grade Points Description/Explanation

A 4.0 Excellent

B 3.0 Above Average

C 2.0 Average

D 1.0 Below Average

E 0.0 Failure to complete course requirements satisfactorily

Academic grades are A, B, C, D, and E. Pluses and minuses are not given with the grades.

Incomplete Grade

An instructor may give an I or Incomplete grade for a student during the final two weeks of the
semester when the student cannot complete the course requirements because of emergency
circumstances. Emergency circumstances are considered situations beyond the control of the student. The
criteria to give an I grade are as follows:
1). The student must be passing the course.
2). The student must have to complete a contract which is mutually agreed upon by the student
and the instructor.
3). The student must have a true emergency, such as emergency surgery.
The instructor and the student complete the I form contract and discuss the conditions of the contract.
The student must agree to the conditions of the contract and must sign the contract. The instructor signs
the contract, enters the grade into the Banner System final grade module and turns in a copy of the
contract at final checkout.
District policy requires all students who earn an incomplete I grade to complete that contract by the end
of two consecutive regular semesters after the term in which the I grade was given. The student is
charged with the responsibility of completing the contract requirements through the instructor who issued
the I grade.
In the event the student is unable to contact the instructor, the student must immediately contact the
appropriate campus academic administrator for instructions. Failure to complete the course requirements
within the two regular consecutive semester time limit shall result in a grade of E replacing the I
grade. Students should not register a second time for a course in which they have received an
outstanding I grade.

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W Grades

WI Institutional For failure to attend any class during the first four (4) weeks of the semester.
Withdrawal

W Withdrawal Withdrawal by the student during the first half of the semester. (8th week)

WP Withdrawal Withdrawal by the student doing passing work. This withdrawal occurs between
Passing the ninth (9th) week and the twelfth (12th) week of classes. The add/drop form
must be signed by the instructor.

WF Withdrawal Withdrawal by the student doing failing work between the ninth (9th) week and
Failing the twelfth (12th) week of classes. The add/drop form must be signed by the
instructor.

XN Non-payment Suppresses grade due to non-payment.

XW Walk-away Attended at least one class during the first third of the semester and
failed to withdraw during the remaining two-thirds of the semester.

Note:
While neither grades WI, W, WP, nor WF are calculated as part of the official grade point average, they
are counted in determining satisfactory academic progress for students receiving financial aid and their
continuing aid eligibility.

Academic Honesty
The expectations at WCCCD are that principles of truth and honesty will be practiced in all academic
matters. Therefore, acts of academic dishonesty, including such activities as plagiarism or cheating are
regarded by the college as very serious offenses. In the event that cheating, plagiarism or other forms of
academic dishonesty on the part of students are discovered, each incident will be handled on an individual
basis as deemed appropriate by the instructor.

Change of Grades
There is a process by which faculty can change grades. Grades are assigned based upon the faculty
members assessment of student performance in achieving the competencies identified for the course. In
cases where a clerical error was made in recording grades from the instructors records to the District
records, a change of grade can be initiated by the faculty member. Or, if a mistake in calculation caused a
faculty member to assign a grade inconsistent with performance at the time grades were due, the change
of grade process is the mechanism by which the District record can be altered (within 90 days) to reflect
the instructors valid assessment.
While a student can request that the instructor review with him or her, the basis upon which a grade is
awarded, the student should be made to understand that performance in meeting course objectives as
judged by the faculty is, in the final analysis, the basis upon which the grade is awarded. To the extent
that effort, hard work, and improvement contribute to performance of competencies, those attributes are
reinforced through grades as well. However, students at times need to be gently reminded that effort,
improvement, and working hard does not, in and of itself, merit an A grade in a course.
Similarly, the student also needs to understand that the pressure of his/her non-academic commitments
(i.e., family, jobs, social, community, etc.) does not constitute a valid reason for the instructor to have
lower expectations of some students than of others. At times, students try to do too much and, therefore,
cannot devote the time to academics that is required. Those students may benefit from assistance in
planning their academic schedules so as to meet educational goals while fulfilling personal commitments.
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Learning Center
The Learning Center, funded by the U.S. Department of Education, assists students with regularly
scheduled tutoring appointments. Many other students are assisted on a drop-in basis. The LC gives
presentations to classes upon requests and welcomes instructors to accompany their students to the lab to
familiarize them with the location and services. Tutoring is offered for all courses subject to the availability
of tutors.

ACCESS
The ACCESS program provides supportive services and academic assistance to students enrolled in
vocational, technical and occupational programs and who are handicapped, academically or economically
disadvantaged or who have limited English proficiency.
Such services include educational, career and personal counseling, interpreters, note takers, readers,
tutors, mobility assistance and referral services. Special equipment such as tape recorders, computers,
and telecommunication devices for the deaf and closed-circuit televisions are available to support students
with special needs.
Note!
It is the policy of the Wayne County Community College District that the responsibility for dropping a class
belongs to the student. Please pay attention to the drop dates and policies in academic schedule for each
term.

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