HOUSTON COMMUNITY COLLEGE
SYLLABUS – ACCT 2302
PRINCIPLES OF ACCOUNTING II
(Spring 2012, Distance Education)
Dean: Dr. Maya Durnovo
Department Chair: Mel McQueary
PREREQUISITE: ACCT 2301 (Principles of Accounting I)
Course Description: This course is a continuation of ACCT 2301 and 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.
Basic 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. This 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.
Instructor Information:
Instructor: ERCAN SINMAZ
Instructor of Accounting, Northwest College
Office Hours: M-W 8-9:30 am, Tuesday 12:30pm -1:30 pm by appointment only
Phone #: 713 718 8251
Email: Please use email function on Eagle online or in case an emergency, you could use the
following email: ercan.sinmaz@hccs.edu
*Response Time: Please be aware that I will be responding you within 24 hours except
that holidays and weekends, which will increase the respond time.
**Technical Support: If DE students experience technical problems in online classes,
they are encouraged to:
Contact the Technical Support Department for WebCT assistance. 713.718.5275,
option #3, or desupport@hccs.edu
IT Help Desk (for HCC network problems only) 713.718.8800
Textbook and Related Material
Required for the course:
Textbook: Financial & Managerial Accounting, Information for
Decisions, John Wild, Ken Shaw, Barbara Chiappetta, Mc Graw Hill,
4th edition.
Important Notice: This course requires students to purchase “Connect
Homework System” to do assignments and exams. Therefore, it is
important students to purchase necessary text book and the access code
prior to class starts. Students may check with HCCS bookstore for bundled
discounted price. Once the class has been started, there will be the class
link to register for connect plus homework system.)
Evaluation and Requirements: Students are expected to read all assigned chapters,
complete and submit all assignments on due date. Accounting is best learned through
doing. Therefore, there are always assignments to do. 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 listed on your assignment
schedule and applying the grading scale which is listed below.
Disability Notification: *Any student with a documented (e.g. physical, learning,
psychiatric, vision, hearing, etc.) who needs to arrange reasonable accommodations
must contact the appropriate Disability Support Service Counselor at the beginning of
each semester. Faculty is authorized to provide only the accommodations requested by
the Disability Support Services Offices.
Students who are requesting special testing accommodations may first contact the
Distance Education Counselors, Angela Berveiler at 713. 718. 7014 or
angela.berveiler@hccs.edu or Carmen Gentry at 713.718.7008 or
Carmen.Gentry@hccs.edu in order to be referred to the appropriate Disability Support
Services Counselor.
Students who require testing accommodations need to schedule an appointment for
testing to ensure that staff will be available for proctoring and to arrange for any
adaptive equipment that may be required. Students should contact their distance
education instructor's Instructional Support Specialist the week prior to each of the
exams throughout the semester to confirm that the requested testing accommodations
will be met. If you need assistance in determining your instructor's Instructional Support
Specialist, please contact your instructor or the Distance Education Counselor.
Communication with your online course professor is important: Please keep them
informed of problems you are having either with the course or with your assignments.
Disagreements or complaints must be addressed initially with the instructor. For other
grievance procedures, consult the HCC Student Handbook found at
www.distance.hccs.edu , click DE Student Services and then choose HCC Student
Handbook.
Academic Honesty: Students are responsible for conducting themselves with honor
and integrity in fulfilling course requirements. Penalties and/or disciplinary proceedings
may be initiated against a student accused of scholastic dishonesty. “Scholarly
dishonesty” includes, but is not limited to, cheating on a test, plagiarism, and collusion.
Student Conduct: The guidelines for student conduct are specifically defined in The
HCC Student Handbook. (As) "mature, responsible adults, they will voluntarily observe
these rules as a matter of training and habit. Students (will) not interfere with or disrupt
the orderly educational processes of the College System." It is expected that students
will demonstrate both courtesy and cooperation in the classroom. A student who either
cannot or will not extend both courtesy and cooperation may not continue the course.
The instructor will not tolerate disorderly conduct in the Discussion threads, chat rooms,
or any other on-line communication venues.
Class Attendance: Since this is an online class, students are expected to attend class
regularly by signing in and submitting the assignments and assessments through online
platform. Students are responsible for materials covered during their absences, and it is
the student’s responsibility to consult with the instructor for any make-up assignments.
Although it is the responsibility of the student for non-attendance, the instructor has full
authority to drop a student for excessive absences. Please, be online at least once in a
week.
Special Note regarding this Syllabus: The instructor reserves the right to change this
syllabus except for the grading scale, grading legend and attendance policy. Students will
be notified of all changes in writing or by way of verbal announcement to the entire class prior to
the change.
Drops and Withdrawals: Faculty members will no longer be able to assign a W on the
final grade entry screen. It is the responsibility of each student to officially drop or
withdraw from a course. Failure to officially withdraw may result in the student receiving
a grade of F in the course. Procedures for withdrawing from a class are found in the
Student Handbook.
International Students: Receiving a W in a course may affect the status of your student visa.
Once a W is given for the course, it will not be changed to an F because of visa considerations.
New Policy: Students who repeat a course three or more times will face significant tuition/fee
increases at HCC and other Texas public colleges and universities. Please seek tutoring or
other assistance prior to considering course withdrawal.
Evaluation Requirements:
2 Sectional Exams
200 points
Assignments & Quizzes (1000 points
100 points
divided by 10)
Final
100 points
Total
400 points
Grading Scale:
90 - 100%
=
A
(359 to 400 points)
80 - 89%
70 - 79%
60 - 69%
BELOW 60%
=
=
=
=
B
C
D
F
(319 to 358 points)
(279 to 318 points)
(239 to 278 points)
( 0 to 238 points)
Examinations:
There are no make-up exams, unless it is documented as an emergency.
Incompletes
The grade of “I” (incomplete) is conditional and at the discretion of each instructor. If you receive an “I,”
you must arrange with your instructor to complete the course work by the end of the following term
(excluding summer). After the deadline, the “I” becomes an “F.”
HCCS Website:
Our website is: www.hccs.edu
Tutoring/Lab Hours:
This will be posted in The Learning Web during the second week of the semester.
Assignment Schedule:
An assignment schedule is attached to this syllabus. This schedule will be followed throughout this
course. Any modifications to this schedule will be announced in class.
SCANS – Secretary’s Commission for Achieving Necessary Skills:
Detailed SCANS information on this course is available from your instructor. For additional information
about SCANS, go to: wdr.doleta.gov/SCANS/teaching
SCANS – Secretary’s Commission for Achieving Necessary Skills
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
SCANS research verifies that what we call workplace know-how defines effective job performance today.
This know-how has two elements: competencies and a foundation. This report identifies five
competencies and a three-part foundation of skills and personal qualities that lie at the heart of job
performance. These eight requirements are essential preparation for all students, whether they go
directly to work or plan further education. Thus, the competencies and the foundation should be taught
and understood in an integrated fashion that reflects the workplace contexts in which they are applied.
Workplace Competencies
Foundation Skills
Resources: allocating time, money, materials,
space, staff
Basic Skills: reading, writing, arithmetic and
mathematics, speaking and listening
Interpersonal Skills: working on teams,
teaching others, serving customers, leading,
negotiating, and working well with people
from culturally diverse backgrounds
Thinking Skills: thinking creatively, making
decisions, solving problems, seeing things in
the minds eye, knowing how to learn, and
reasoning
Information: acquiring and evaluating data,
organizing and maintaining files, interpreting
and communicating, and using computers to
process information
Personal Qualities: individual responsibility,
self-esteem, sociability, self-management and
integrity
Systems: understanding social, organizational,
and technological systems, monitoring and
correcting performances, and designing or
improving systems
Technology: selecting equipment and tools,
applying technology to specific tasks, and
maintaining and troubleshooting technologies
SCANS workplace competencies and foundation skills have been integrated into Advanced
Accounting, and are exhibited in the SCANS schedule.
Week Number
Assignment Schedule
ACCT 2302- Principles of Accounting II
Activities
Objectives
and Assignment
and Details
1
Assignments are done at Connect
Plus
13 Analysis of Financial Statements
2
Assignments are done at Connect
Plus
14 Managerial Accounting Concepts and
Principles
3
Assignments are done at Connect
Plus
15 Job Order Costing and Analysis
4
Assignments are done at Connect
Plus
16 Process Costing and Analysis
5
Exam 1 (Chapter 13-16)
6
Assignments are done at Connect
Plus
18 Cost Behavior and Cost-Volume-Profit
Analysis
7
Assignments are done at Connect
Plus
19 Variable Costing and Performance
Reporting
8
Assignments are done at Connect
Plus
20 Master Budgets and Performance
Planning
9
Assignments are done at Connect
Plus
20 Master Budgets and Performance
Planning
10
Exam 2 (Chapter 18-20)
11
Assignments are done at Connect
Plus
21 Flexible Budgets and Standard
Costs
12
Assignments are done at Connect
Plus
21 Flexible Budgets and Standard
Costs
13
Assignments are done at Connect
Plus
22 Decentralization and Performance
Evaluation
14
Assignments are done at Connect
Plus
23 Relevant Costing for Managerial
Decisions
15
Assignments are done at Connect
Plus
23 Relevant Costing for Managerial
Decisions
16
Final Exam (Chapters 21-23)
**Subject to changes