College, Program,
and Semester
HOUSTON COMMUNITY COLLEGE – CENTRAL
Department of Accounting
Online Course Syllabus, Spring 2012
Course Title & Credit
Hrs
Principles of Accounting II (3 Credit Hours)
Course Rubric & #
ACCT 2302
Course website
https://hccs1.mrooms3.net
Class Reference#
76838
Course Length
16 weeks
Instruction Method
100% Online
ACCT 2301
Prerequisites
Professor
Textbook (see pricing
options in the syllabus)
Dr. Mesfin Genanaw, CMA, CFM
Tel: 713-718-6481
Email: Mesfin.genanaw@hccs.edu
Office Location: BSCC 206 - HCC Central Campus
Office Hours: By appointment
Wild, Financial & Managerial Accounting Volume II
with ConnectPlus, Loose-Leaf, 4e, McGraw-Hill.
ISBN: ISBN: 9780077616861
Grading Scales &
Exam Dates
Chapter Assignments and Quizzes (CH1-12 , drop
2) – 60%
Mid Term Exam (CH 13-18) – 20%
Final Exam (CH 19-24) – 20%
Extra credit project - 4%
All assignments, quizzes and exams are
conducted online.
Distance ED Support
Administrative: (713) 718-5210 Fax (713) 7185388
Counseling:(713) 718-5275 Option 4
de.counseling@hccs.edu
Technical: 24/7 toll-free phone service (1-866-588-5281)
http://d2.parature.com/ics/support/default.asp?deptID=8081
See details below
Course Description:
This course covers the fundamentals of managerial accounting
including manufacturing operations and planning and control. Other
topics include budgets, introduction to cost accounting, cost control
techniques, methods of measuring performance and financial
statement analysis.
Program/Discipline Requirements:
1. EXCEL-Students will work in EXCEL following textbook example
formats, labels, and formulas
2. Internet-Students will use HCC webmail, learning web,
blackboard, lock-down browser, and HCC LibLine (24/7 Library)
Course Goals:
The primary purpose of this course is to help managers make decisions
that support the achievement of an organization’s financial goals and
objectives. The course is designed to provide a comprehensive and
contemporary foundation for the kinds of accounting data used by
managers in organizations today. Throughout the course, the focus is
on the acquisition, analysis and application of accounting information
in the management decision process.
Academic Discipline/CTE Program Learning Outcomes
1. Students will be able to read, listen, speak, and write proficiently in
preparation for presentations with clients, accounting firms and
compliance work.
2. Students will demonstrate complete understanding of the complete
accounting cycle.
3. Students will be able to prepare financial statements and tax
returns utilizing computerized software packages, ie. Turbo Tax,
Peachtree, and/or Quick Books.
4. Students will be able to reconcile and verify account balances, audit
for internal control, and prepare financial statements.
Course Student Learning Outcomes (SLO)
Students will:
1. Students will illustrate cost accounting
2. Students will illustrate budgets and cost control techniques
3. Students will illustrate methods of measuring performance
4. Students will illustrate financial statement analysis
Learning objectives
Students will illustrate cost accounting
1. Students will compute under/over applied overhead cost and close
balance in manufacturing overhead
2. Students will compute equivalent units of production
3. Students will prepare income statements using both variable and
absorption costing
4. Students will use activity-based costing to compute product and
customer margins
Students will illustrate budgets and cost control techniques
1. Students will prepare a budgeted income statement
Students will illustrate methods of measuring performance
1. Students will prepare a report showing revenue and spending
variances
2. Students will compute delivery cycle time, throughput time, and
manufacturing cycle efficiency
3. Students will prepare a drop or retain segment analysis
Students will illustrate financial statement analysis
1. Students will interpret financial statements in comparative and
common-size form
2. Students will interpret financial ratios
SCANS or Core Curriculum Statement
The Secretary’s Commission on Achieving Necessary Skills (SCANS)
from the U.S. Department of Labor was asked to examine the
demands of the workplace and whether our students are capable of
meeting those demands. Specifically, the Commission was directed to
advise the Secretary on the level of skills required to enter
employment. In carrying out this charge, the Commission was asked
to do the following:




Define the skills needed for employment
Propose acceptable levels of proficiency
Suggest effective ways to assess proficiency, and
Develop a dissemination strategy for the nation’s schools, businesses,
and homes
Connect Accounting:
All course work is done using CONNECT accounting. All homework
assignments, quizzes, and exams are completed on the Connect
Accounting web site: http://connect.mcgrawhill.com/class/genanaw_sp12_acct_2301_crn_76838
There is a link to this website from HCCS course shell in Eagle
Online: https://hccs1.mrooms3.net . Bookmark the URLs of
both websites now so that you can do your assignment directly
on CONNECT if Eagle online is inaccessible for any reason. You
need access code which is packaged with McGraw-Hill textbook to
register on CONNECT. If you have bought the textbook without
access code or if it is still on order on the first day of class,
McGraw-Hill will give you free trial access for up to three weeks so
that you do not fall behind on the course or miss any assignment
deadlines. But you must have the access code to continue taking
the course. Registration guideline is given once you access the
CONNECT website for this section. Enter your HCCS e-mail address
to begin the registration process. Do not register with a personal email account like yahoo, Gmail, Hotmail, etc. Anyone listed on the
roster with an e-mail other than their school address will be
removed. Registering more than once using different email address
is not allowed. Also, CONNECT doesn’t have an email system to
allow you to contact me or other students except where there is a
link for “ask instructor” at the bottom of individual exercise or quiz
question. Please use the email system in Eagle Online for all other
communications with me or other students. Always enter your
Connect class via Eagle online link so that you do not miss
other course related communications.
Learnsmart Modules
CONNECT has Learnsmart modules on the right-bottom side of the
section page which helps you prepare for assignments and exams.
Each assessment question in the module may come as a multiple
choice, matching, short answer or true-false format. The nominal
points you earn on each question depends upon your confidence level
of knowing the answer to the question. The level of difficulty of the
questions you get depends upon how well you have answered the
preceding questions. No credit is assigned for Learnsmart but it is an
excellent learning experience that I recommend you to do after
reading each chapter.
Homework Assignments
All assigned exercises and problems on CONNECT are conceptually
the same as the end of chapter exercises in your textbook except
that CONNECT assignments are algorithmic variations giving
different numbers for each student. Solutions to the original end of
chapter exercises in your textbook are provided in Eagle Online for
your reference. But you are advised not to look at the solutions
before you attempt them on your own. Before attempting a graded
assignment on Connect, read the chapter and review other
resources (powerpoint, Learnsmart, end of chapter exercises, etc).
You are encouraged to print the assignments, work offline and go
back to enter the answers. Click “Check my work” button on the
bottom left side of the assignment page to find errors and correct it
(only one check is allowed) before submission. Use “Save and Exit”
button to end a session, save your work and return to it at a later
time before due date. All course assignments are open at the first
day of class. Due dates have one-week gap b/n chapter
assignments. Chapter assignments are due on Mondays at 6:00am
central time. Due dates for each assignment is shown in CONNECT.
Click on “Submit Assignment” button only when you are ready to
submit for grading. You are allowed up to two (2) attempts for all
your homework assignments. The best score of the two attempts
goes to your gradebook. If you have completed and submitted all
assignments in a chapter, you can open the next chapter
assignments without restriction.
Quizzes
Each chapter has a quiz which carries significant percentage of the
chapter grade. They are multiple choice questions ranging from 10
to 20 questions. Questions are randomly generated for each student
so that each student will receive a different set of questions. You will
have at least one week to do each assessment. They must be
completed by the due dates stated in the calendar (no extensions).
Just as in assignments chapter quizzes are normally due on Mondays
at 6:00 a.m. central time. You will have unlimited access to these
quizzes during their opening period. It means, after opening quizzes,
you can go in and out of the assessment as many times as you desire
by saving your answers . Do not hit the submit button until you are
completely finished and ready for it to be graded. You have only
one attempt for all quizzes and exams. That means you have only
one attempt to hit the SUBMIT button for grading. Once you hit the
submit button, the quiz is automatically graded and recorded in your
grade book.
Exams
You must complete two exams - midterm and final exam. Exam
formats are similar to quiz formats. You are allowed only one
attempt. Each exam carries 20% of your overall grade. Exams are
available for three days but are timed giving you limited time (two
to two and half hours) to finish once they are opened. Make sure
your internet connection is good before you start taking exam.
Once you open an exam, you have taken the exam. There will be no
makeup for missed exams. All assessments must be submitted
before deadline to earn any credit. NO EXCEPTION.
Access Student Services Policies on this Web site:
http://hccs.edu/student-rights
EGLS3 -- Evaluation for Greater Learning Student Survey System
At Houston Community College, professors believe that thoughtful student feedback
is necessary to improve teaching and learning. During a designated time near the
end of the term, you will be asked to answer a short online survey of researchbased questions related to instruction. The anonymous results of the survey will be
made available to your professors and department chairs for continual improvement
of instruction. Look for the survey as part of the Houston Community College
Student System online near the end of the term.
Distance Education and/or Continuing Education Policies
HCC DISTANCE EDUCATION POLICIES AND PROCEDURES
The Distance Education Student Handbook contains policies and
procedures unique to the DE student. Students should have reviewed
the handbook as part of the mandatory orientation. It is the student's
responsibility to be familiar with the handbook's contents. The
handbook contains valuable information, answers, and resources, such
as DE contacts, policies and procedures (how to drop, attendance
requirements, etc.), student services (ADA, financial aid, degree
planning, etc.), course information, testing procedures, technical
support, and academic calendars.
Access DE Policies on this Web site:
http://de.hccs.edu/Distance_Ed/DE_Home/faculty_resources/PDFs/DE_Syllabus.pdf
Access CE Policies on this Web site:
http://hccs.edu/CE-student-guidelines
Accounting Tutors
Accounting tutors are available at different HCCS locations. The
instructor will provide you with the information about their locations,
days and times on Eagle Online course website.
Evaluation and Requirements:
This class represents an alternative method of teaching and learning
Managerial Accounting. While we use the Internet to communicate, our
goal is to maintain as much of the traditional experience of the
classroom as possible. Therefore, the course objectives, course
schedule and assessment criteria are, as much as possible, in this
online environment as it is in the face-to-face Financial Accounting
classes that I teach.
Learning accounting is like learning a foreign language. It is very much
learning by doing and by practice. The learning process is cumulative.
That means that what we learn today builds upon what we learned last
week, which presupposes that you actually learned the procedure and
used the concepts last week. If you did a half-hearted job last week,
you have a weak foundation upon which to build. The textbook does a
good job of explaining the material, but you have to read it, and do the
assignments on a timely basis to be successful in the course. It is
extremely important that you be actively involved in the learning
process. You have to read each chapter on the textbook, read the
student resources on the course websites, and apply the ideas to the
homework problems. This will require a considerable commitment of
time and effort from you.
Your final grade for this course will be based on how well you do in
meeting the evaluation requirements and applying the grading scale
listed below.
HCC Grading Scale:
A = 100- 90
B = 89 - 80:
C = 79 - 70:
D = 69 - 60:
4 points per semester hour
3 points per semester hour
2 points per semester hour
1 point per semester hour
59 and below = F
0 points per semester hour
FX (Failure due to non-attendance)
0 points per semester hour
IP (In Progress)
0 points per semester hour
W (Withdrawn)
0 points per semester hour
I (Incomplete)
0 points per semester hour
AUD (Audit)
0 points per semester hour
IP (In Progress) is given only in certain developmental courses. The student must re-enroll to receive
credit. COM (Completed) is given in non-credit and continuing education courses. To compute grade
point average (GPA), divide the total grade points by the total number of semester hours attempted. The
grades "IP," "COM" and "I" do not affect GPA.
See "Health Science Program/Discipline Requirements" for grading scale
Course Evaluation:
12 Chapter Assignments & Quizzes (drop 2) 10 X
100 = 1000 points (60 % )
Midterm Exam (CH 1-6) (20%)
Final Exam (CH 7-12) (20 %)
Extra credit Project (4%)
Total (See below for details)
600 points
200 points
200 points
40 points
1040 points
Course Grading Scale:
90 - 100%
80 - 89%
70 - 79%
60 - 69%
BELOW 60%
Chapter
13
Type
Algorithmic
Exercises &
Problems
Interactive
=
=
=
=
=
A
B
C
D
F
(900 -1040 points)
(800-899 points)
(700-799 points)
(600-699 points)
( 0 to 599 points)
CONNECT ASSIGNMENTS AND QUIZZES
Chapter
Type
Pts
Ex/Pr #
Algorithmic
Exercises &
13-5
5
14
Problems
13-8
6
13-9
10
13-10
6
A1
4
C1
6
Interactive
Ex/Pr #
pts
14-8
14-9
14-11
14-12
14-13
A1
2
8
16
11
6
3
Presentations
Presentations
P1
Sub Total
6
43
Multiple
Choice/ TF
57
Due 1/30 Chapter Total
15
Exercises
Interactive
Presentations
15-4
15-5
15-6
15-7
15-8
15-9
Interactive
Presentations
4
4
C1
8
16
Exercises
3
3
7
60
Interactive
Presentations
Due
2/20
Chapter total
18
Exercises
5
3
6
60
40
100
16-6
16-8
16-9
16-10
16-12
16-15
6
3
3
2
3
21
C2
SubTotal
Multiple
Choice/TF
11
49
51
100
40
100
17-6
17-7
17-8
17-11
17-15
6
10
5
6
7
C2
2
C3
P3
Sub Total
8
2
3
6
6
6
15-10
15-12
Sub Total
Multiple
Choice/TF
Due 2/13 Chapter Total
Exercises
Due 2/6
Sub Total
Multiple
Choice/TF
Chapter total
100
P1
P2
P3
17
C2
C3
C5
8
5
Serial
Problem
Problem
49
Sub Total
18-9
18-12
18-13
18-17
18-18
2
6
2
5
5
18-21
3
P4
18-4
5
15
43
Due 2/27
Multiple
Choice/TF
Chapter total
19
Exercises
51
100
19-2
19-4
19-7
Serial
Problem
Sub Total
Multiple
Choice/TF
Due 3/26 Chapter Total
4
19
16
Due 3/5
Multiple
Choice/TF
Chapter total
8
Exercises
Exercises
21-1
21-3
21-7
21-8
21-9
100
20-4
20-8
20-9
15
5
10
4
43
20-10
20-11
5
5
57
100
20-12
20-13
Sub Total
Multiple
Choice/TF
Chapter
Total
5
15
60
100
22-2
22-5
22-7
22-8
22-11
15
3
2
7
5
C1
4
Sub Total
37
63
Due 4/2
21
57
18
10
5
3
7
21-10
21-11
21-16
4
2
4
Total
43
Due 4/9
Sub Total
Multiple
Choice/TF
Chapter Total
23
Exercises
23-2
23-3
23-4
23-6
57
100
3
9
12
6
22
Exercises
Interactive
Presentation
Sub Total
Multiple
Choice/TF
Due
4/16
Chapter total
24
Exercises
40
100
24-1
24-4
24-6
4
2
2
12
23-8
Serial
Problem
Sub Total
Multiple
Choice/TF
Due 4/23
Chapter total
4
9
43
57
100
Due
4/30
Sub Total
Multiple
Choice/TF
20
Chapter total
100
EXAMS
Midterm (ch
1-6)
Final Exam
(Ch 7-12)
Extra Credit
project
80
Dates
3/9 -3/12
5/4 – 5/7
See Eagle
On Line
The assignment schedule is subject to change
Textbook (Required):
Welcome to Accounting 2302 Principles of Accounting II (Managerial Accounting) Please read this entire
message carefully, as it contains crucial information about your required course materials and how to
obtain the best bargain as you are shopping around.
The required textbook for this course is Managerial Accounting with Connect Plus Volume 2, Custom 1st
Edition by Wild Shaw Chiappetta. You will also be required to complete a variety of assignments that
will be delivered via McGraw-Hill Connect, an innovative online learning system proven to help
students achieve greater success.
While there are many purchase options, the best bargain for obtaining everything you will need to be
successful in this course may be found in the value-added bundle available in the campus bookstore or
ordered directly from McGraw-Hill. Details of the bundle are in the attached pricing sheet.
While I highly recommend the option that includes a printed copy of the text, if you are comfortable
forgoing use of a hard-copy text in favor of an electronic version, you may instead purchase stand-alone
access to McGraw-Hill ConnectPlus. This provides you with access to all of the assignments in
McGraw-Hill Connect, plus an integrated e-book version of the required textbook. This option is the
least expensive choice for students planning to take both ACCT 2301 & ACCT 2302. You should bring
your laptop to class.
Once you have purchased your materials from the bookstore or if you are ready to purchase access
directly online, go to the appropriate registration page for your section listed below:
http://connect.mcgraw-hill.com/class/c_lewis_spring_2012_acct_2302_crn_76826
To register, confirm that you are on the appropriate page by reviewing the course and section information
listed on the site. If the course and section information listed is correct, click on the “Register Now”
button, and follow the instructions on the site to complete your registration.
If you run into any technical difficulties, please call McGraw-Hill’s Customer Experience Group by
dialing 1(800)331-5094 or submit the “Contact Us” form found online at www.mhhe.com/support
Textbook Pricing Options:
FYI: This package has been customized to provide you with the greatest value for this course.
 This book includes only the chapters from the book that I will cover in this course.
 The custom book is bundled with Connect Plus™ to help you succeed in this course and is also
mandatory for assignment submittal.
If you purchase the required items separately, you will likely end up paying more than you will for this
bundle
**Best Bargain $65.00
Package: Loose-Leaf textbook with Connect Plus Volume 2
ISBN: 9780077616861
Print and Digital Solution Good for Acct II only
Only Available Online at: Standard 5-7 day shipping applies
http://www.mhprofessional.com/mhhe_product.php?isbn=0077616863&cat=108
**Best Digital Option Second Option $111.75
Connect Plus (Includes ebook and homework access only)
All digital solution Good for both Acct 1 and Acct II
Purchase Online
http://connect.mcgraw-hill.com/class/c_lewis_spring_2012_acct_2302_crn_76826
Third Option: $92.85
Package: Loose-Leaf textbook with Connect Plus Volume II
ISBN: 9780077616861
Print and Digital Solution Good for Acct II only
Available at Bookstores-on Campus or Off Campus
Below is a picture of the McGraw Custom Book for HCC
Fourth Option:
If may buy the non custom book from any other source but you will have to purchase the Connect Plus
code separately from McGraw-Hill. The non custom book is:
Financial and Managerial Accounting 4th Ed. Chapters 1-24 by Wild Shaw Chiappetta
ISBN-13: 978-0-07-811088-7
ISBN-10: 0-07-811088-2
Financial Accounting 4th Edition Chapters 12-24 Volume II by Wild Shaw Chiappetta
ISBN-13 978-0-07-731839-0 ISBN-10 0-07-731839-0
Publishers Website:
http://highered.mcgraw-hill.com/sites/0078110882/information_center_view0/