ACC220 Financial Accounting II
Spring Quarter 2006
Course Syllabus
Class Schedule:
Classroom IB3313 and Computer Classroom ED1840A
M-W 5:30-7:40PM
Instructor:
Patrick S. Bouker
Office IB2417C
Office Hours:
By appointment
Email:
pbouker@sccd.ctc.edu but please use the Class
Communications link on the class web site
Telephone:
206-528-4520
FAX 206-527-3735
Instructional Materials:
Weygandt, Kieso, and Kimmel, Financial Accounting, 5E, 2006
Text Website: http://www.wiley.com/college/weygandt
Class Website:: http://northonline.sccd.ctc.edu/pbouker/
Corp. Research Site:
http://northonline.sccd.ctc.edu/cmcdowell/classes/ACC220/ACC220Spring2006.htm
Class Format:
Teaching methodology will include classroom lecture and discussion, group activities,
individual problem solving, student-to-student learning, multimedia, computerized
examples and assignments, web discussion room, email, and a collaborative financial
statement accounting project.
Course Objectives:
1. To use quantitative reasoning processes to understand, analyze, and solve
accounting problems
2. To identify and apply the concepts conventions, and generally accepted
accounting principles which underlie financial accounting and reporting
3. To apply computer competency to produce internal and external
accounting reports
4. To work and communicate effectively through the internal email system
and the class discussion room
5. To access, evaluate, and utilize financial information from a variety of
sources and a variety of contexts
Class Schedule
Topics
Preparation and Assignments
April 3
Ch. 9 Accounting for Receivables
Introduction and Overview of Ch. 9
April 5
No Class
April 10
Ch 9 (Continued)
April 12
Ch. 10 Plant Assets, Natural
Resources, and Intangibles
April 17
Ch. 10 (Continued)
April 19
Ch. 11 Liabilities
April 24
Ch. 11 (Continued)
April 26
Ch. 11 (Continued)
May 1
Mid-Term Examination
Instructor must deliver orientations to two other
classes from 5-7PM.
Read Ch. 9 and lecture notes
Be prepared to answer Q1-19, Page 403
E9-1, E9-2, E9-3, E9-7, P9-1A
Read Chapter 10 and lecture notes
Chapter 9 Quiz
E9-9, P9-5A
Computer Exercise
Be prepared to answer Q1-27, Pages 449-450
E10-1, P10-2A, P10-3A
Team Report #1 - Team members Project
Requirements 1, 2
Read Chapter 11 and lecture notes
E10-4, E10-6, E10-7, E10-9
Chapter 10 Quiz
Computer Exercise
E11-4, E11-5, E11-6, E11-9, P11-1A
Team Report #2 – Project Requirements 3, 4, 5
P11-6A
Chapter 11 Quiz
Computer Exercise
Covers Chapters 9, 10, 11
May 3
May 8
Chapter 12 Corporation
Organization and Stock
Chapter 12 (Continued)
May 10
Chapter 12 (Continued)
May 15
Chapter 13 Investments
May 17
Ch. 13 (Continued)
May 22
Ch. 14 Cash Flow Statement
May 24
Ch. 14 (Continued)
May 31
Ch. 14 (Continued)
June 5
June 7
June 12
Group Presentations
Ch. 15 Financial Statement Analysis
Ch. 15 (Continued)
June 14
Final Examination
Read Chapter 12 and Lecture Notes
E12-2, E12-3, E12-5, E12-6, P12-1A
Team Report #3 – Project Requirements 6, 7
E12-8, E12-9, E12-10
Computer Exercise
Read Chapter 13 and Lecture Notes
P12-6A, P12-7A, P12-9A
Chapter 12 Quiz
Team Report #4 – Project Requirements 8, 9
E13-1, E13-2, E13-5
Computer Exercise
Read Chapter 14 and Lecture Notes
Chapter 13 Quiz
E13-10, P13-5A, P13-6A
E14-1, E14-5, E14-6
E14-9, P14-1A, P14-7A
Chapter 14 Quiz
Computer Exercise
Read Chapter 15 and Lecture Notes
E15-3, E15-5, P15-5
Chapter 15 Quiz
Covers Ch. 12, 13, 14, 15
Homework assignments receive full credit so long as a good faith effort is made to
complete the homework. Late homework receives no credit.
Course Outcomes:
Outcome #2: Use quantitative reasoning processes to understand, analyze,
interpret, and solve quantitative problems.
Outcome #4: Access, evaluate, and apply information from a variety of
sources
Outcome #5 Apply computer competency to goals
Outcome #6 Work and communicate effectively in groups
Credit and Grading:
Research Project
140
Class Assignments and Homework
200
Quizzes
70
Mid-Term Examination
150
Final Examination
150
Total Possible Points
700
You may earn extra credit points by active participation in the Discussion Room
forum. During weeks one through ten each meaningful posting to the Discussion
Room generates one extra credit point with a possible maximum weekly point total
of 2 points and a maximum quarterly total of 20 extra credit points. Questions as
well as answers in the Discussion Room can for extra credit points.
The final grade will be converted to a decimal grade corresponding to the following:
96 - 100
95
94
93
92
91
90
89
88
87
86
= 4.0
= 3.9
= 3.8
= 3.7
= 3.6
= 3.5
= 3.4
= 3.3
= 3.2
= 3.1
= 3.0
79
78
77
76
75
74
73
72
71
70
69
= 2.3
= 2.2
= 2.1
= 2.0
= 1.9
= 1.8
= 1.7
= 1.6
= 1.5
= 1.4
= 1.3
85
84
83
82
81
80
= 2.9
= 2.8
= 2.7
= 2.6
= 2.5
= 2.4
68
= 1.2
67
= 1.1
66
= 1.0
65
= 0.9
64
= 0.8
63
= 0.7
62 and below = 0.0
Group Research Project:
This is research project which requires that you and your group members select a
publicly traded Northwest corporation and conduct an in-depth financial analysis of
it from a financial advisor point of view. I suggest that you avoid selecting very
well known corporations such as Microsoft, Starbucks, Boeing, etc. and choose a
lesser known Northwest corporation. Please conduct your research and make your
presentation to the class from the perspective that you are financial consultants
and are providing a comprehensive report to a group of potential investors. Be as
realistic as possible. All details regarding this project are on the Individual and
Group Project site which is part of the course web site.
Academic Collaboration and Integrity:
I encourage you to collaborate with fellow students in completing homework,
quizzes, and spreadsheet exercises. Use the discussion room to post your
questions, collaborate on completing accounting assignments, and discuss potential
problem and quiz solutions.
Although I encourage collaboration on assignments and quizzes, the mid-term and
final examinations are to be completed by you alone. Cheating and/or plagiarism on
these examinations will not be tolerated on the examinations and could result in a
failing grade for the course.
Additional Course Related Information
I will provide much additional information about the course in orientation emails and
discussion room postings to students registered in ACC220.