AC 202 Principles of Accounting II
U1T 2007 DLH
Werts, Brenda M.
Masters of ScienceMasters of Public Affairs
(210) 520-6792 (Please no calls after 9:00 pm CST);
Monday, June 4, 2007, thru Sunday, July 29, 2007
Larson, K.D., Wild, J.J., & Chiapetta, Barbara. (2005). Fundamental Accounting Principles (18th ed.) New York:McGraw-Hill-IRWIN.
Textbooks can be purchased through the MBS bookstore
Textbooks can be purchased through the Parkville Bookstore
A knowledge of excel is helpful, but is not required for this course. A small, basic handheld calculator is recommended.
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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
Link to Class RubricClass Assessment:
1. Assigned homework for each chapter
2. Chapter Quizzes
3. Three exams
The grading scheme is as follows for the course:
Hour exams 300 points
B = 80-89% " " " "
C = 70-79% " " " "
D = 60-69% " " " "
F = < 60% " " " "
The instructor resevres the right to curve the final average for each student 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. 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.
All final exams will be comprehensive and will be closed book and closed notes. If calculators are allowed, they will not be multifunctional electronic devices that include features such as: phones, cameras, instant messaging, pagers, and so forth. Electronic Computers will not be allowed on final exams unless an exception is made by the Associate Dean.
The Proctored final exam for online courses must be passed with a grade of 60% or higher in order to pass the course regardless of the overall average. The grade for students who pass the proctored final will be based on the overall average of homework and tests taken during the course. The proctored final exam must address only material which the student has been taught in class.
Classroom Rules of Conduct: The classroom is a place of learning. No conduct by any member of the class that would reduce the ability of all class members to learn will be accepted. One request will be given to end such conduct, and if the conduct continues the class member will be asked to leave. The instructor will have the final decision in such matters.
Course Topic/Dates/Assignments: Week 1: 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: Investments and International Operations Chapter 15 Problems 15-4A and 15-6A (Self-check) Quiz 2 (Graded) First Hour Exam (Graded) Week 3: 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: Managerial and Job Order Cost Accounting Chapters 18 and 19Exercises 18-1, 18-5, 18-6, 19-2 and Problem 19-1A (Self-check) Quiz 4 (Graded) Second Hour Exam (Graded) Week 5: Process Cost and Cost Allocation/Performance Chapters 20 and 21Exercise 20-5, Problems 20-1A, 21-2A and 21-4A (Self-check) Quiz 5 (Graded) Week 6: Cost-Volume-Profit Analysis Chapter 22 Problems 22-4A and 22-5A (Self-check) Quiz 6 (Graded) Third Hour Exam (Graded) Week 7: Master Budgets and Flexible Budgets Chapters 23 and 24 Problems 23-5A, 24-1A and 24-2A (Self-check) Quiz 7 (Graded) Week 8: 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 2006-2007 Undergraduate Catalog Page 87-89Cheating will not be tolerated. Exams and quizzes will be completed on your own.
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 2006-2007 Undergraduate Catalog Page 87
Attendance Policy:Instructors are required to maintain attendance records and to report absences via the online attendance reporting system.
Park University 2006-2007 Undergraduate Catalog Page 89-90
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. 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 .
This is not a bookkeeping course. The student is expected to learn not only how to record financial transactions, but why they are recorded. It will focus on the principles of financial accoutning rather than the the bookkeeping function. Accounting is said to be the "language of business". It has its own terms and understanding these will be one of the biggest challenges to the beginning accounting student. As with any language, mastery comes with using the new words and terms. Raise questions and express yourself in class as often as possible.
Topics to be covered:
1. Accounting Model
2. Accounting Cycle
3. Accounting for Merchandising Concerns
4. Internal controls
5. Classsification of the Accounts
6. Generally Accepted Accounting Principles (GAAP)
Last Updated:5/21/2007 1:38:16 PM