WAYLAND BAPTIST UNIVERSITY
HAWAII CAMPUS
SCHOOL OF BUSINESS
SYLLABUS
1. Wayland Mission Statement: Wayland Baptist University exists to educate students in an academically
challenging, learning-focused, and distinctively Christian environment for professional success, and service to
God and humankind.
2. ACCT 2306, HI01, Principles of Accounting II
3. Term: Spring, 2016
4. Name of Instructor: Ernesto Balbas, MAcc
5. Office Phone Number and WBU Email Address: 808-256-5765, ernesto.balbas@wayland.wbu.edu
6. Office Hours, Building, and Location: Available at the Mililani Campus immediately before and after
scheduled class sessions.
7. Class Meeting Time and Location: Monday, 5:30 to 9:30 PM, Mililani Campus, Room TBD.
8. Catalog Description: Accounting for partnerships and corporations. Fixed assets, depreciation, depletion,
amortization, bonds, sinking funds, reserves, control accounting, and decision-making. Credit not awarded toward
degree for both ACCT 2306 and ACCT 3308.
9. Prerequisites: ACCT 2305
10. Required Textbook(s) and/or Resource Material:
BOOK
Accounting and
Cengage Now
ACCESS
AUTHOR
Warren, Reeve
& Duchac
ED
26th
YEAR
2016
PUBLISHER
Cengage
Learning
ISBN#
UPDATED
9781-3056101/06/2016
7063
** Bundle **
11. Optional Materials: Additional study materials can be found on cengagebrain.com
12. Course Outcome Competencies:
 Understand characteristics and formation of corporations and partnerships;
 Understand and record entries related to stockholders equity, the issuance of stock, stock splits, treasury stock
transactions, dividends, and bonds;
 Understand and record entries related to corporate income taxes, discontinued operations, extraordinary items,
changes in principles of accounting, investments, mergers, consolidations;
 Be introduced to managerial accounting, job order cost systems, process cost systems, and cost behavior/costvolume-profit analysis;
 Understand the budgeting process, income and balance sheet budgets, and their subsequent performance
evaluations;
 Prepare and summarize the types of cash flow activities reported in the statement of Cash Flows;
 Prepare differentiation analysis report for decision making.
13. Attendance Requirements: I fully expect students to attend all scheduled classes, to arrive on time, and to
remain until the end of each class. It is ultimately the responsibility of the student to obtain any notes and
handouts from the missed class session from his/her classmates or the instructor.
All Wayland students are expected to attend every class meeting; the minimum percentage of class
participation required to avoid receiving a grade of “F” in the class is 75%. Students who miss the first two
class meetings without providing a written explanation to the instructor will be automatically dropped
from the roster as a “no-show.” Students who know in advance that they will be absent the first two class
meetings and who wish to remain in the class must inform the instructor in order to discuss possible
arrangements for making up absences.
14. Statement on Plagiarism and Academic Dishonesty: Wayland Baptist University observes a zero
tolerance policy regarding academic dishonesty. Per university policy as described in the academic
catalog, all cases of academic dishonesty will be reported and second offenses will result in suspension
from the university.
15. Disability Statement: In compliance with the Americans with Disabilities Act of 1990 (ADA), it is the
policy of Wayland Baptist University that no otherwise qualified person with a disability be excluded from
participation in, be denied the benefits of, or be subject to discrimination under any educational program or
activity in the university. The Coordinator of Counseling Services serves as the coordinator of students with a
disability and should be contacted concerning accommodation requests at (806) 291- 3765. Documentation of a
disability must accompany any request for accommodations.”
16. Course Requirements and Grading Criteria:
Exams (Midterm and Final)
Chapter Quizzes
Homework
Participation
60%
20%
10%
10%
Students shall have protection through orderly procedures against prejudices or capricious academic
evaluation. A student who believes that he or she has not been held to realistic academic standards,
just evaluation procedures, or appropriate grading, may appeal the final grade given in the course by
using the student grade appeal process described in the Academic Catalog. Appeals may not be made
for advanced placement examinations or course bypass examinations. Appeals are limited to the final
course grade, which may be upheld, raised, or lowered at any stage of the appeal process. Any
recommendation to lower a course grade must be submitted through the Executive Vice
President/Provost to the Faculty Assembly Grade Appeals Committee for review and approval. The
Faculty Assembly Grade Appeals Committee may instruct that the course grade be upheld, raised, or
lowered to a more proper evaluation.
17. Tentative Schedule (Calendar, Topics, and Assignments):
February 22: Discuss Chapters 12 and 13
February 29: Chapters 12 and 13 Homework due; Quiz on Chapters 12 and 13; Discuss Chapter 14
March 7: Chapter 14 Homework due; Quiz on Chapter 14; Discuss Chapters 16 and 17
March 14: No Class - Spring Break
March 21: Review Chapters 12-17
March 28: Midterm on Chapters 12-17
April 4: Discuss Chapter 18
April 11: Chapter 18 Homework due; Quiz on Chapter 18; Discuss Chapters 19 and 20
April 18: Chapters 19 and 20 Homework due; Quiz on Chapters 19 and 20; Discuss Chapter 22
April 25: Chapter 22 Homework due; Quiz on Chapter 22; Discuss Chapter 23
May 2: Chapter 23 Homework due; Quiz on Chapter 23; Review Chapters 18-23
May 9: Final Exam
Homework Exercises and Problems are listed on the associated Chapter folder within the Course Content
tab on Blackboard.