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: Summer, 2015
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 immediately before and after class, Mililani Campus
7. Class Meeting Time and Location: Monday 5:30-9:30 p.m., Mililani Campus
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
AUTHOR
ED
Accounting & CengageNow
Access Code
Warren, Reeve,
& Duchac
25th
YEAR PUBLISHER
2014
Cengage Learning
ISBN#
UPDATED
1285584279
11/25/13
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/cost-volume-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. Missing 25% or
more of scheduled classes will result in a failing grade. 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) 2913765. Documentation of a disability must accompany any request for accommodations.” (This statement
is required on all university syllabi.)
16. Course Requirements and Grading Criteria:
Midterm
Final
Quizzes
Homework
Participation
30%
30%
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):
May 25: Discuss Chapters 12 and 13
June 1: Chapters 12 and 13 Homework due; Quiz on Chapters 12 and 13; Discuss Chapter 14
June 8: Chapter 14 Homework due; Quiz on Chapter 14; Discuss Chapters 16 and 17
June 15: Chapters 16 and 17 Homework due; Quiz on Chapters 16 and 17; Review Chapters 12-17
June 22: Midterm on Chapters 12-17
June 29: Discuss Chapter 18
July 6: Chapter 18 Homework due; Quiz on Chapter 18; Discuss Chapters 19 and 20
July 13: Chapters 19 and 20 Homework due; Quiz on Chapters 19 and 20; Discuss Chapter 22
July 20: Chapter 22 Homework due; Quiz on Chapter 22; Discuss Chapter 23
July 27: Chapter 23 Homework due; Quiz on Chapter 23; Review Chapters 18-23
August 3: Final Exam
Homework Exercises and Problems are listed on the associated Chapter folder within the Course
Content tab on Blackboard.