AC 202 Principles of Accounting II
S2T 2012 DLB
Mugleston, Theran K.
AS, BS-Accounting, MBA, PhD Management/Administration
104 Ridgefield Drive, Dandridge, TN 37725
24/7 via telephone, fax, email
March 19, 2012 -- May 13, 2012
Accounting 201 or equivalent
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. (2011). Fundamental Accounting Principles. (20th
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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educational philosophy is one based on consideration for others, interaction
between students including open questions and providing assistance to one
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 (100% = 1.4) points each, week 7 is
worth 1.6 (100% in week 7 = 1.6) points; totaling 10 points (100% on all weekly
quizzes = 10 course points).
There are 3 mid-term exams. They are scheduled during
weeks 2, 4, and 6. Each is worth 13 points (100% on each of these midterm
exams = 13 course points) for a total of 39 points.
The final exam (proctored exam) is given in week 8, it is
worth 30 points (100% = 30 course points).
Total points possible, 100, or 100%.
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
§ 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.
Course Grading Scale
Discussions 21% (3 points each week x 7 weeks)
10% (4 multiple Choice questions and 1 problem)
39% (10 multiple Choice questions and 3 problems)
30% (10 multiple choice questions and 5 problems)
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.
Submission of Late
Work: Late work is not accepted without the instructors approval.
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
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.
Each week there are discussion questions, students are to
respond to the questions and then reply to class mates posting, each
week. The topics are defined in the discussion threads each week. You are to answer each question, and reply to
a minimum of two class mate posts each week.
Week 1: Quiz 1
Thirteen-Accounting for Corporations
Chapter Fourteen-Long Term Liabilities
Week 2: Quiz 2, Exam
Fifteen -Investments and International Operations
3: Quiz 3
Chapter 16-Reporting the
Statement of Cash Flows
Chapter 17-Analysis of
Week 4: Quiz 4 and
Accounting Concepts and Principles
19-Job Order Cost Accounting
5: Quiz 5
Chapter 20-Process Cost
Chapter 21-Cost Allocation and
Week 6: Quiz 6 and Exam 3
7: Quiz 7
23-Master Budgets and Planning
Chapter 24-Flexible Budgets and standard costs
8: Final Exam
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 2011-2012 Undergraduate Catalog Page 93
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 2011-2012 Undergraduate Catalog Page 93
Attendance Policy:Instructors are required to maintain attendance records and to report absences via the online attendance reporting system.
Park University 2011-2012 Undergraduate Catalog Page 96
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 .
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.
All discussion questions are to be
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.
I am semi-retired, and
to keep myself up to date doing something I love I teach classes for
Park. I also believe it will keep my brain cells working and I might even
live a little longer.
I have been teaching for
Park since 1997. I first taught for them
at Ft. Leonard Wood, Missouri (1997-2001). After moving to Tennessee I began teaching for them online (2002).
We live in Dandridge,
Tennessee, named after Martha Dandridge Washington. Nice area about 40
miles east of Knoxville. Rolling hills, with leaves changing to autumn
colors, very pretty. Cows are browsing on some of the hills around
us. Quite peaceful really. Although these pastures are fast fading away, family members are selling
off the old farms and homes are going in.
We have 5 children and 9
grandchildren, so the family is growing but they live in various places such as
Texas, Missouri, Arizona, Idaho, and Tennessee.
I worked primarily in
Construction Procurement for some major construction firms for roughly 30
years. I waited until late in life to finish my PhD in
Administration/Management, I kind of did it to show myself that I could still
learn and hadn't gone dormant, and I was going to say stupid—but while in the
program I determined that maybe I was stupid for doing it! J.
I do hope that we get to
know each other, support each other, and not only learn but have fun in doing
so. Use the virtual café extensively, do
not be afraid to ask questions and to seek assistance. We do not meet in a regular classroom, so
this thread is the closest we have.
If you would like to get
in touch with me, please do so. I am
available nearly 24/7 via phone, fax, or email; as well as postings online in
the classroom—for instance in the Office thread (virtual café).
Last Updated:2/16/2012 8:31:02 AM