AC 202 Principles of Accounting II
S1T 2011 DL
Mugleston, Theran K.
AS; BS Accounting; MBA; PhD Business Administration
104 Ridgefield Drive, Dandridge, TN 37725
24/7 via phone, email, and classroom
firstname.lastname@example.org (note the _ between the n & s)
1/10/11 -- 3/6/11
The text is a standard text used in numerous Universities and treats the topic of introductory accounting in great detail. A knowledge of excel is helpful, but is not required for this course.
Wild, J. J., Shaw, K. W., & Chiapetta, B. (2009). Fundamental Accounting Principles. (19th Ed). McGraw-Hill Irwin: Boston.
(Note: This textbook is used for both Accounting 201 and Accounting 202)
Textbooks can be purchased through the MBS bookstore
Textbooks can be purchased through the Parkville Bookstore
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Your instructor's educational philosophy is one based on consideration for others, interaction between students including open questions and providing assistance to one another.
I have found in teaching this course that those classes that use this forum to ask questions, seek assistance, and to provide help do better than those classes that do not interact one with another.
Accordingly, please, please, please, ask questions, seek help, don't be afraid to ask! If you have a problem the probability is that there are others in the class with the same problem. It is not a sign of weakness or being "stupid" to ask questions, to seek help. If something needs to be clarified, ask!
Learning Outcomes: Core Learning Outcomes
The final exam for AC 202 will be the assessment tool used for this course. The exam will be comprehensive and the grade used to determine competency levels achieved by the students. The exam will be closed book and closed notes. The exam consist of 10 multiple choice questions covering the chapter readings in the course and five problems that examine the critical thinking, effective communication skills and technical skills of the student. The first problem will address Accounting for Corporations, Long Term Liabilities and Investments or International Operations. The second problem will cover Cash Flows, Financial Statement analysis or Managerial Concepts. The third problem will address Job Order Costing, Process Costing or Cost Allocation. The last two problems address issues of Cost-Volume-Profit Analysis, Master Budgets or Flexible Budgets and Standard Cost. Partial credit will be given for the problems.
Link to Class RubricClass Assessment:
There are weekly quizzes for weeks 1-7. Grading is as follows: Weeks 1-6 are worth 1.4 points each, week 7 is worth 1.6 points; totaling 10 points.
There are 3 mid-term exams worth 13 points each for a total of 39 points. They are scheduled during weeks 2, 4, and 6.
The final exam (proctored exam) is given in week 8, it is worth 30 points.
Total points possible, 100, or 100%.
Proctored final examination (I cannot give a student a grade unless the final proctored exam is taken)
o A final proctored examination will be taken in a proctored testing environment during the 8th 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.
Quizzes 1.4 points for weeks 1-6, week 7 1.6 points: total 10 points
3 mid-term exams each 13 points total 39 points
1 final exam total 30 points
weekly discussion questions each week 3 points 7 weeks total 21 points
See the grading rubric in the classroom for more details.
Course Grading Scale
Discussions 21% (3 points each week x 7 weeks)
Quizzes 10% (4 multiple Choice questions and 1 problem)
Hour Exams 39% (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 based on overall performance.
I try to improve the course based on feedback from my students, please provide any suggestions, ideas, or comments that you feel may make the class better for future students.
I do hope each of you have enjoy the class, learn something during the class, and I wish each of you much luck and success in the future.
The course grade for students will be based on the overall average of homework and tests taken during the course in accordance with the weighting of the various requirements as stated in the syllabus.
All final exams in all School of Business courses will be comprehensive and will be closed book and closed notes. They will constitute 30% of the total course grade and will not be a take-home exam. They will be completed during the test week in the period designated by the registrar or by the Proctor in the case online courses. 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 Dean of the School of Business.
Classroom Rules of Conduct:
I have found through the years that when we speak on the phone, especially to someone we do not know personally, we are a little more abrupt and can become caustic quickly in our communication. I have noted that the same is easier to do when on line, for instance in emails and discussion boards.
What I ask is that each of you be careful in how you respond, what you write, and in the choice of your words and language in all of your communication in this class. If something has been said that upsets you, walk away, come back the next day, cool off, and be professional. Treat others and you would like to be treated, even when you may not have been treated that way.
I encourage you to communicate with one another, help each other, encourage and motivate one another, ask questions, provide assistance. The course and materials will be much easier to learn if you ask questions and work together. Think of all of the knowledge, experience, and talent that exists in a class such as this, take advantage of this vast array of skills.
Topics to be covered:
1. Business forms.
2. Long-term Liabilities
3. Investments and International Operations.
4. Cash Flow Statements
5. Financial Statement Analysis
6. Managerial Accounting Concepts and Principles
7. Job Order and Process Cost Accounting
8. Cost Allocation and Performance Management
10. Budgets and Planning
11. Standard Cost and Variance Analysis
12. Managerial Decision-Making
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 students and faculty members are encouraged to take advantage of the University resources available for learning about academic honesty (www.park.edu/current or http://www.park.edu/faculty/).from Park University 2010-2011 Undergraduate Catalog Page 92
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. from Park University 2010-2011 Undergraduate Catalog Page 92-93
Attendance Policy:Instructors are required to maintain attendance records and to report absences via the online attendance reporting system.
Park University 2010-2011 Undergraduate Catalog Page 95-96
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Discussions: Each week there are discussion topics including specific questions that are to be answered. However, please note that discussions actually means to "discuss". Accordingly, discussion cannot take place if students do not discuss the topics among themselves. Therefore, you will be expected to reply to at least 2 class mate postings each week.
Discussion postings should occur on three different days each week, such as Monday, Wednesday, and Saturday. If you are to reply to class mate postings, postings must be made early enough in the week, to encourage and permit each of you to reply and communicate with each other. So, please begin early in the week in order that everyone has an opportunity to reply.
Last Updated:2/10/2011 10:01:29 AM