AC 202 Principles of Accounting II
S1T 2006 DLB
Senior Accounting Instructor/Adjunct Faculty
M.S., Accounting, Strayer University (Washington, DC), 2004M.S., Systems Management, University of Southern California, 1993B.S., Accounting, University of Louisville, 1989
Classroom chat room or via e-mail.
Chat room per appointment. Otherwise, expect an e-mail response within 24 hours.
270-982-3853 (Please no calls after 9:00 pm EST);
270-307-1097 (Please no calls after 9:00 pm EST);
9 Jan 06 - 5 Mar 06
AC201 Principles of Accounting I
Textbook: Fundamental Accounting Principles, 17th Edition, by Larson, Wild & Chiappetta. Text ISBN 0-07-251243-1 Part of PKG ISBN 0-07-294660-1
Textbooks can be purchased though the MBS bookstore
Textbooks can be purchased though the Parkville Bookstore
Additional Resources: Textbook Publisher's Companion Website
http://highered.mcgraw-hill.com/sites/0072512431/information_center_view0/Course Description: Continuation of AC 201 with an emphasis on managerial uses of cost information for planning and controlling a business. Pre-requisite: AC201 or equivalent. 3:0:3
Educational Philosophy: My educational philosophy regarding the roles and responsibilities of an instructor has a direct impact on student performance and success in the classroom. My instructional methodology used in the online classroom is as follows:
1. Course Organization: The instructor must reinforce core learning outcomes, conduct the course according to the expectations and schedule presented in the syllabus, and be consistently well-prepared & organized. Further, students must know on a daily/weekly basis what is expected of them.
2. Instruction: The instructor must be a subject-matter expert. Being a technical expert in the accounting field is crucial to gaining student confidence. The instructor must be able to explain concepts clearly and effectively. Further, the instructor must stress important points in information resources (lectures, discussions, etc). Finally, the instructor must strengthen students' understanding of course concepts through various interactions. However, my technical knowledge does not mean that I do not learn from my students. An instructor who coveys this message to students will typically enjoy a more lively class.
3. Interaction and Discussion: To effectively fulfill this role, I must lead & participate actively in class discussions. This includes communicating clearly & meaningfully in course discussions, and stimulating ongoing discussion that leads to higher thinking (particularly applicable to ethics discussions). In doing so, I become a facilitator of learning. Finally, the instructor must be responsive to student questions.
4. Assessments, Grading and Feedback: The instructor must be clear and specific in assignment directions and evaluation criteria. The instructor must provide helpful, individualized, and constructive feedback on all assignments including the following: correcting errors, highlighting strengths, and providing suggestions for improvement. To enhance the learning process, grading and feedback must be completed in a timely manner. The instructor must keep students informed of their progress in the course. Lastly, overall course grades must accurately represent students' mastery of course objectives.
5. Classroom Climate: The instructor must maintain a positive atmosphere in the classroom. This includes being sensitive to student difficulty with course work and being easy to communicate with and available for consultation.
6. Professional Engagement: This includes being responsive to formative feedback (from both students and classroom evaluators) to enhance course facilitation/management throughout the term. It also includes staying abreast of recent developments in the accounting arena. I fulfill this responsibility by reading articles in The Journal of Accounting Education and various business publications. Also, I routinely make use of textbook publisher's companion websites. These sites are continuously updated with links to articles, message boards, etc. to keep instructors up-to-date.
Learning Outcomes: Core Learning Outcomes
Class Assessment: · The grading criteria is as follows for the course: · Quizzes (7 each) 10% · Hour exams (3 each) 60% · Final Exam 30% · Total Grade 100%· Submission of Late Work: Late work is penalized 20% unless prior arrangements are made. · Proctored final examination o A final proctored examination will be taken in a proctored testing environment during the 8th (or 16th) week at one of the Park University sites around the country or at an alternative location. For proctored examinations, photo identification is required at the time of the test. Guidelines for selecting an acceptable proctor can be found on the Park University Website. o Other Information on proctored exams: § It will be the responsibility of the student to arrange for a proctor, by the 6th week of the term, who is accepted and approved by the course instructor. § Approval of proctors is the discretion of the Online instructor. § A proctor request form will be made available to you during the first week of class so that you can send your requested proctor to your instructor for approval. § Failure to take a final proctored exam (or submit your final project for some online graduate courses) will result in an automatic "F" grade.
Grading: Course Grading ScaleGraded WorkQuizzes 10% ( 4 multiple Choice questions-10 points each and 1 problem- 60 points)Hour Exams 60% ( 10 multiple Choice questions and 3 problems)Final Exam 30% ( 10 multiple choice questions and 5 problems)Total Grade 100%A = 90- 100% B = 80-89% C = 70-79% D = 60-69% F = < 60% The instructor reserves the right to curve the final average for each student.
Late Submission of Course Materials: · Submission of Late Work: Late work is penalized 20% unless prior arrangements are made.
Classroom Rules of Conduct: Course-Specific Policies: A class week is defined as the period of time between Monday and Sunday at 12 PM CST. You may contact me through the discussion area or by email at Park. I will try to respond quickly, usually within 48 hours. Course work that is to be turned in must be submitted within the specified time. Please note that the eCollege system displays the date/time you submit work to the dropbox in MST time (an hour later than CST) so that is the time I will use. So, this essentially gives you an extra hour. Student should use Email for private messages to the instructor and other students. The discussion area is for public messages and is viewable by all members of the class. Students are responsible for clicking on the link below and thoroughly reading each Online course policy. If you have questions about any of these policies, please contact your instructor for clarification. Online Course Policies
Course Topic/Dates/Assignments: Week 1 (Jan 9 - Jan 15, 2006):
Corporations and Long-Term Liabilities
Chapters 13 and 14
Problem 13-2A, Exercises 14-2 and 14-6, and Problem 14-4A (Self-check)
Quiz 1 (Graded)
Week 2 (Jan 16 - 22, 2006):
Investments and International Operations
Problems 15-4A and 15-6A (Self-check)
Quiz 2 (Graded)
First Hour Exam (Graded)
Week 3 (Jan 23 - 29, 2006):
Statement of Cash Flows and Financial Statement Analysis
Chapters 16 and 17
Problems 16-1A, 17-4A and 17-5A (Self-check)
Quiz 3 (Graded)
Week 4 (Jan 30 - Feb 5, 2006):
Managerial and Job Order Cost Accounting
Chapters 18 and 19
Exercises 18-1, 18-5, 18-6, 19-2 and Problem 19-1A (Self-check)
Quiz 4 (Graded)
Second Hour Exam (Graded)
Week 5 (Feb 6 - 12, 2006):
Process Cost and Cost Allocation/Performance
Chapters 20 and 21
Exercise 20-5, Problems 20-1A, 21-2A and 21-4A (Self-check)
Quiz 5 (Graded)
Week 6 (Feb 13 - 19, 2006):
Problems 22-4A and 22-5A (Self-check)
Quiz 6 (Graded)
Third Hour Exam (Graded)
Week 7 (Feb 20 - 26, 2006):
Master Budgets and Flexible Budgets
Chapters 23 and 24
Problems 23-5A, 24-1A and 24-2A (Self-check)
Quiz 7 (Graded)
Week 8 (Feb 27 - Mar 5, 2006):
Proctored Final Examination
Student Survey of Online Teaching
Academic Honesty:Academic integrity is the foundation of the academic community. Because each student has the primary responsibility for being academically honest, students are advised to read and understand all sections of this policy relating to standards of conduct and academic life. Park University 2005-2006 Undergraduate Catalog Page 85-87
Plagiarism:Plagiarism involves the use of quotations without quotation marks, the use of quotations without indication of the source, the use of another's idea without acknowledging the source, the submission of a paper, laboratory report, project, or class assignment (any portion of such) prepared by another person, or incorrect paraphrasing. Park University 2005-2006 Undergraduate Catalog Page 85-87
Attendance Policy:Instructors are required to maintain attendance records and to report absences via the online attendance reporting system.
Park University 2005-2006 Undergraduate Catalog Page 89
Disability Guidelines:Park University is committed to meeting the needs of all students that meet the criteria for special assistance. These guidelines are designed to supply directions to students concerning the information necessary to accomplish this goal. It is Park University's policy to comply fully with federal and state law, including Section 504 of the Rehabilitation Act of 1973 and the Americans with Disabilities Act of 1990, regarding students with disabilities. In the case of any inconsistency between these guidelines and federal and/or state law, the provisions of the law will apply. Park University is committed to meeting the needs of all learners that meet the criteria for special assistance. These guidelines are designed to supply directions to learners concerning the information necessary to accomplish this goal. It is Park University's policy to comply fully with federal and state law, including Section 504 of the Rehabilitation Act of 1973 and the American with Disabilities Act of 1990, regarding learners with disabilities and, to the extent of any inconsistency between these guidelines and federal and/or state law, the provisions of the law will apply. Additional information concerning Park University's policies and procedures related to disability can be found on the Park University web page: http://www.park.edu/disability .
Guidance for Completing Weekly Requirements:
Use the following sequence when completing weekly requirements...
1. Very Important: Read the assigned chapter(s).
2. Review the Lecture and Outline (see Doc Sharing) for the assigned chapter(s).
3. Complete the homework. Please note that homework is not submitted for a grade and you will self-check the homework. Also, use the Discussion area to post homework questions.
4. Complete the Evaluation item(s) in either Word, Excel or RTF format. For other file formats, please check with me first. Evaluation items (quizzes & hourly exams) must be submitted to the appropriate basket in the Dropbox. If you experience any technical problems and cannot submit to the Dropbox, send your files to me via e-mail so you receive full credit for your work. Important Note: My weekly goal is to have all quizzes graded/returned by the end of Tuesday (w/in 48 hours of the due date) and during weeks 2, 4, & 6 to have all hourly exams graded/returned by the end of Thursday (within 48 hours of the due date). Check the Dropbox or Gradebook for grades along w/comments. Quizzes are due by the end of the week. However, exams (assigned during Weeks 2, 4 & 6) are due by midnight MST, Tuesday, following the week assigned.
5. Finally, although the weekly questions posted in the Discussion area are optional, I strongly encourage participation and will consider your participation in the event of a borderline grade. Also, please note that I will also provide guidance for completing weekly requirements in the Discussion area (click on the 'Select a Topic' box to access the guidance.)
6. I hope you find the above information helpful. Finally, always ask questions when you need help. If you do not ask, I assume you are not having problems. I am here to help you!
Attachments:Chapter 13 NotesChapter 14 NotesChapter 15 NotesChapter 16 NotesChapter 17 Notes