PRINCE GEORGE'S COMMUNITY COLLEGE
Welcome to Principles of Accounting!
ACC 102 – Principles of Accounting II
Reference No. 9489
Spring 2006
INSTRUCTOR:
Professor Mary Falkey, M.S., M.B.A
Accounting Department, Behavioral Science
and Business Studies Division
OFFICE:
Bldg. T-13 (near Novak Field House)
PHONE NUMBERS:
My Office: 301 322-0769
Accounting Department: 301 322-0126
EMAIL ADDRESS:
falkeymx@pgcc.edu
To facilitate email communication with me, please include the
following code: NM231 in either the subject or the first line of
any emails to me during the spring 2006 semester. (The code stops
legitimate email messages from being evaluated wrongly as
SPAM—but does not allow emails that contain a virus or illegal
attachment into our network.)
OFFICE HOURS:
Monday and Wednesdays 12:00 – 2:30 PM
COURSE LEARNING OUTCOMES: After successful completion of ACC102, students
will be able to:
1) Identify and compare/contrast the characteristics of partnerships and corporations.
2) Analyze and record major partnership events such as the sharing of profits and losses, partner
admissions and withdrawals, and partnership liquidations.
3) Analyze components of stockholders’ equity.
4) Prepare journal entries for the issuance of stock and the payment of dividends.
5) Describe and compare cash dividends, stock dividends, stock splits, and treasury stock
transactions.
6) Calculate price, discount, and premium on bond transactions.
7) Prepare bond amortization using the effective interest method and demonstrate related
accounting entries.
8) Describe the accounting for stock and bond investments.
9) Prepare and analyze an indirect statement of cash flows.
10) Compute and evaluate ratios used to analyze financial statements.
11) Describe and compare job costing and process costing systems.
12) Define costs in a manufacturing system (i.e., fixed costs, variable costs, etc.) and apply
common analysis methods related to these costs (i.e., cost-volume-profit, contribution
margin, etc.)
13) Identify and apply common budgeting concepts and methods.
14) Apply managerial concepts to special decisions.
TEXTBOOK: Accounting by Horngren, Harrison and Bamber, 6th Ed.
ASSIGNED READING: Live Well, Live Rich by Michelle Singletary
OTHER REQUIRED COURSE MATERIALS: Calculator, pencils, pens and 8.5 x 11 lined
paper.
OUTSIDE CLASS REQUIREMENTS: Extensive reading and homework time is required.
Please plan your schedule accordingly.
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GRADING CRITERIA
Late homework assignments are not accepted. Make-up exams will incur a five- point penalty.
Three exams @ 100 points each
300 points
Comprehensive Exam @ 75 points
75
Ten homework assignments @ 5 points each
50
Four quizzes @ 10 points each
40
Class attendance and participation
10
Writing Assignment
25
Total Possible Points
500 points
GRADING SCALE
A = 90% of 500 points or 450 points
B = 80% of 500 points or 400 points
C = 70% of 500 points or 350 points
D = 60% of 500 points or 300 points
F = 59% or below or 299 points or less
HOW ASSIGNMENTS ARE TO BE SUBMITTED
Assignments should be submitted on the 8.5 x 11 notebook paper, bond,accounting paper or
working papers. You may download working papers from the CD that came with your textbook.
All submissions must be neat, legible and follow proper accounting format. Label each
assignment with your name, the course reference number and the due date for the assignment in
the upper right hand corner of each page of the assignment. Please staple multiple pages
together.
COURSE OUTLINE: See Attached Outline [on a separate sheet with, at a minimum, the topics
covered each week and final exam date and time. It is highly recommended that the outline
include dates for reading assignments, quizzes, and exams and any major assignments or
projects(s).
HOW TO LOG IN TO BLACKBOARD - New Procedure!
Blackboard is a web-based program that serves as the college's online classroom. You will use
Blackboard to communicate with your instructor, to see your course materials, to submit
assignments and to discuss course ideas with your classmates.To log in to your Blackboard
course, please follow these steps:

Go to the Prince George's Community College Blackboard web site, which is located at
http://pgcconline.blackboard.com. NOTE: There is no "www" in the Blackboard
address.ALL

STUDENTS must log in to Blackboard using their myPGCC account (this includes
students who have used Blackboard in the past).

If you do not have a myPGCC account,
o Go to http://my.pgcc.edu to create a myPGCC account and receive the username
and password you need to log in to Blackboard.
Spring 2006
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
If you already have a myPGCC account,
o Go to http://my.pgcc.edu to reset your myPGCC password if you created a
myPGCC account prior to summer 2005. You must change your password to
access Blackboard.

Once you have your myPGCC account information, type it in the Blackboard login box at
the http://pgcconline.blackboard.com.

If your login is successful, you will see the Blackboard "Welcome" screen. In the box
labeled "My Courses", you will see the course or a list of courses in which you are
enrolled. Click on the course name to enter your Blackboard course.
Immediately change your Blackboard email address.
When information is downloaded into Blackboard from the college's database, your email
address does not automatically download. The email address first posted in Blackboard is a
generic address given to everyone. To ensure that your instructor can contact you by email, it is
VERY important to change your email address as soon as you log in to Blackboard for the first
time. Here are the steps for changing your Blackboard email address:
1. From YOUR Blackboard Welcome page (you will see WELCOME, ___! in bold letters at the
top of this page), click on Personal Information in the Tools Box on the left side.
2. Click on Edit Personal Information.
3. Change your email address to your preferred email address (the one you check the most often).
4. Click the Submit button in the lower right corner to save the changes you have made.
DISABILITY SUPPORT SERVICES
Students requesting academic accommodations are required to contact the Disability Support Services Office (M1042) or call (301) 322-0838 (voice) or (301) 322-0122 (TTY) to establish eligibility for services and
accommodations. Students with documented disabilities should discuss the matter privately with their instructors at
the beginning of the semester and provide a copy of their Student/Faculty Accommodation Form.
CODE OF CONDUCT
The Prince George's Community College Code of Conduct defines the rights and responsibilities of students and
establishes a system of procedures for dealing with students charged with violations of the code and other rules and
regulations of the college. A student enrolling in the college assumes an obligation to conduct himself/herself in a
manner compatible with the college's function as an educational institution. Refer to the 2005-2006 Student
Handbook, beginning on page 41, for a complete explanation of the code of conduct, including the Code of
Academic Integrity and the procedure for dealing with disruptive student behavior.
CODE OF ACADEMIC INTEGRITY
The college is an institution of higher learning that holds academic integrity as its highest principle. In the pursuit of
knowledge, the college community expects that all students, faculty, and staff will share responsibility for adhering
to the values of honesty and unquestionable integrity. To support a community committed to academic achievement
and scholarship, the Code of Academic Integrity advances the principle of honest representation in the work that is
produced by students seeking to engage fully in the learning process. The complete text of the Code of Academic
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Integrity is in the 2005-2006 Student Handbook (pages 42-45) and posted on the college's website.
IMPORTANT NOTE!
All work must be original. Any work submitted must be the student’s original work. Students
are expected to work independently unless group work is specified. Work which is plagiarized
will receive a zero grade and the student will receive an F grade for the course. Please
review the definition below.
Plagiarize – “to steal and pass off (the ideas or words of another) as one’s own: use
(another’s production) without crediting the source…: to commit literary theft: present as
a new and original idea or product derived from an existing source.”
Merriam Webster’s Collegiate Dictionary, 11th Ed.
CLASSROOM POLICIES
1. Gentlemen, please remove your hats in the classroom.
2. Turn off cellphones during class
3. Be seated in your seat at the scheduled class time, with books, materials and homework
ready. Tardy arrivals will be penalized one Attendance and Participation point per
occurrence.
IMPORTANT DATES
Last day to apply for spring graduation
Presidents’ Day – College closed - No classes
Last day to change from "audit" to
"credit" or "credit" to "audit"
Spring Break – College closed - No classes
Last day to withdraw from full-semester classes
Final exam period/last week of classes
Commencement, 7 p.m.
Wednesday, February 15
Monday, February 20
Friday, March 3
Mon.-Sun., April 10-16
Friday, April 21
Tues.-Mon., May 9-15
Thursday, May 25
DELAYED COLLEGE OPENINGS
When the College announces a delayed opening, all classes with at least 45 minutes of class
time remaining at the time of the opening will be held. For example, in the event of a 10 a.m.
opening, a 9:30-10:45 a.m. class will be held. This procedure applies to all credit classes.
COLLEGE RESOURCES AND SERVICES
Campus Bookstore
Largo Student Center, Room 116
www.pgcc.edu/pgweb/pgdocs/bookstore.html
Library
Accokeek Hall
301-322-0912
General information: 301-322-0105
Circulation services: 301-322-0475
Reference services: 301-322-0476
www.pgcc.edu/library
The Library provides a range of library and media services. Refer to the web site for hours
and more information about the services.
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Student Assessment Services Center (Testing Center)
301-322-0090
Bladen Hall, Room 100
www.pgcc.edu/pgweb/pgdocs/student_services/student_assessment_services.htm
Check the web site for hours, policies, and procedures.
Student Development Services
301-322-0886
www.pgcc.edu/pgweb/pgdocs/student_services/index-sds.htm
Student Development Services has various programs that provide students with mentoring,
advising, and individual counseling. Call or check the website for more information.
Tutoring and Writing Centers
301-322-0886
Bladen Hall, Room 107
Stop by or call to make an appointment.
www.pgcc.edu/students/tutoring_writing_grammar
The Tutoring Center can help you in many courses with free one-on-one or group tutoring.
The Writing Center offers one-on-one tutoring for all students who are working on a writing
assignment in any course.