ACCOUNTING 102
PRACTICAL ACCOUNTING II
Fall 2002
Bellevue Community College
INSTRUCTOR:
.
TEXT:
Ruth Mazzoni
Office:
Office Phone:
Business Division Phone:
Mailbox
E-mail Address:
Office Hours:
A242I
425-564-2836
425-564-2311
A242
rmazzoni@bcc.ctc.edu
8:30am: M-W-Th
12:30pm: Tuesday
College Accounting, 7th Edition
Working Papers with Study Guide 15-27
By McQuaig/Bille (Houghton Mifflin)
PREREQUISITE:
Successful completion of ACCT 101
MATERIALS:
One 3.5-inch Floppy or ZIP disk
COURSE DESCRIPTION:
Practical Accounting II is the study of fundamental accounting theory and practice, which includes an
introduction to accounting and the decision-making process. Specialized accounting procedures for
merchandising businesses, partnerships, and corporations will be studied; some computerized
accounting will be introduced; financial statements will be studied.
Performance Objectives: Upon completion of the course, you are expected to have the ability to:
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Read, write, define, understand, and use accounting terminology.
Demonstrate an understanding of basic accounting terminology and concepts for a sole
proprietorship, partnership, or a corporation.
Demonstrate accounting and recording procedures for a sole proprietorship, partnership or a
corporation.
Problem solve by completing a comprehensive practice set.
Prepare assigned problems using Excel spreadsheet software or Integrated Accounting
software.
Cooperate with others and be able to work in groups.
Learn accounting and computer skills while performing service for others in your school or
community.
Acct 102 Syllabus
Fall 2002
Page 1
Please note that this syllabus is a plan for the quarter and is subject to change at any time. J
COURSE EVALUATION
JATTENDANCE
This class meets for 5 lecture/discussion hours per week. Regular classroom attendance is expected.
Written assignments, quizzes, and tests are to be completed according to the schedule and leave no room
for absenteeism.
:COMPUTER LAB
The lab fee you paid gives you access to computer labs on campus where you may complete the
homework assignments, access the Internet, or use e-mail. Please note, as a BCC student all of
you have access to a BCC e-mail account. If you have not yet activated your campus account,
you may do so at any time in Room N250. However, you do not have to use the BCC e-mail
system to send me a message; you may send an e-mail to me from anywhere you have access to
a computer and an established e-mail account.
Integrated Accounting and Excel: Some homework assignments will be accomplished by using an
Integrated Accounting software or Excel spreadsheet software. Your text comes with data files, which
will be used to do specific problems.
!TESTS/QUIZZES/FINAL EXAM
Approximately five tests (100-pts. each) will be given for a total of 250 points; the final exam will be worth
200 points. No makeups are allowed; however, you may take an exam early if you make arrangements
with the instructor.
4HOMEWORK
Please refer to the Assignment Sheet for specific assignments required for each chapter. Each chapter
will be worth 10 points for a total of approximately 120 points. You are expected to spend approximately
10 hours per week in outside-of-class preparation. Homework may be turned in up to one week late for
half credit.
Grading:
Refer to the attached Assignment Sheet for the grading scale.
*SERVICE LEARNING
This quarter the Acct 102 class will be participating in a Service Learning project as part of the
accounting curriculum.
What is Service Learning?
Service Learning is a method under which you the student learn
and develop (accounting skills) through service that is conducted, coordinated, and approved by
BCC.
Acct 102 Syllabus
Fall 2002
Page 2
Benefit to you:
Service learning experiences are beneficial to both the community
organization as well as the student. You the student might provide some skill for the business that
they could not hire someone to do. You have an opportunity to enrich and apply classroom
knowledge and objectives you have learned in Acct 102.
BCC Service Learning Website: (Excellent resource for information about BCC’s service
learning projects and answers to your questions)
http://www.bcc.ctc.edu/servicelearning/html/index.html
What is this project worth?
25 points
What do I have to do?
1. Find a non-profit or for-profit organization you would like to
serve.
2. Sign an agreement with the organization.
3. Maintain a time log of all your activities which might include time
and experiences. (approx 15-20 hours)
4. Reflection Piece:
a written report or presentation of what
benefit you derived from this experience. We will present these
to the class the last week of school.
CLASSROOM PROCEDURES AND POLICIES
1. What you accomplish in this class will depend upon YOU and your study habits. Be on time and be
ready to begin work promptly to make the best use of the time that is available to you for the duration
of this course. Attendance will be taken. If absent, it is your responsibility to find out about
assignments and/or any other missed work.
2. Students with a disability that may require some form of accommodation need to discuss their specific
situation with Disabled Student Services (DSS), Susan Gjolmesli, Student Services Building – 2nd floor.
Also, please notify the instructor during the first five days of the course of this special need and the
approved accommodation form DSS. If this is not done, it is assumed that the student does NOT have
a disability requiring some form of accommodation.
3. As a courtesy, please do not talk while the instructor is talking to the class or when a student is asking
a question which pertains to the class.
4. Save your graded assignments as a permanent record of your work.
5. It is expected that students will conduct themselves with integrity. If you cheat or aid someone else in
cheating, you violate a trust. Cheating includes, but is not limited to, copying answers on exams,
glancing at nearby exams, turning in assignments or papers that have been used in other classes, and
giving or receiving help during an exam
6. If you choose to cheat, some or all of the following actions will be taken:
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You will receive a grade of “0” for that particular assignment or exam.
Acct 102 Syllabus
Fall 2002
Page 3
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You will receive a failing grade for the course.
A report of the incident will be forwarded to the Dean of Student Services. He may file the
report in your permanent record and/or take further disciplinary action.
7. Once you have registered for this course, the instructor is required by the college to give you a grade.
If for some reason you cannot complete the course, please officially withdraw. This is YOUR
personal responsibility. Students who do not officially withdraw will have their grades calculated on
the number of points earned at the time they stopped coming to class.
Important Dates
September 23 – Fall Quarter Begins
October 4 – Last day to withdraw without a W grade
October 11 – College Issues/No classes
November 8 – Last day to withdraw in person with a W grade
November 11 – Professional Development/No classes
November 28-29 – Thanksgiving Holiday/College closed
December 6 – Last day of regular classes
December 9 – College Issues/No classes
December 10 – Final Exam/9:30-11:20am
Acct 102 Syllabus
Fall 2002
Page 4