BA 2013 ACCOUNTING PRINCIPLES II
Online Course Syllabus – Fall 2017
Instructor:
Office:
Voice:
E-Mail:
Mail:
Cheryl Keymer
B202 – Office hours posted on portal
870-391-3225
ckeymer@northark.edu
1515 Pioneer Drive, Harrison, AR 72601
**Please allow a 24-hour response time. If I cannot respond within this time period, I will alert the class
in the Announcements section on our course site. Sunday is my offline day. I will not be online on
Sunday. **
COURSE DESCRIPTION
This course is a continuation of the first semester of accounting with more complex situations and goes further
into analyzing the use of accounting information in planning, appraising and controlling business operations.
PREREQUISITE
BA 2003 Accounting Principles I
RATIONALE
This course, which is a continuation of Accounting Principles I, should begin to fulfill the needs of college
students who are planning careers in accounting as well as those studying business administration, liberal arts,
law or other disciplines. Individuals engaged in such areas of business as finance, production, marketing,
personnel, and general management need not be expert accountants but their effectiveness is enhanced if they
have a good understanding of accounting principles. This course is designed to help the students gain that
understanding.
AUDIENCE
This course is a requirement for the Associate of Applied Science Degree in Business Administration with an
emphasis in Accounting. This course will transfer to a four-year institution for students planning to major in
Business or in a related field.
NORTHARK GENERAL LEARNING OUTCOMES
The learning outcomes of general education will be common to all students regardless of major. When students
have completed the general education component of their studies, they should be able to:
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Apply critical thinking and problem solving skills across disciplines.
Apply life skills in areas such as teamwork, interpersonal relationships, ethics, and study habits.
Communicate clearly in written or oral formats.
Use technology appropriate for learning.
Discuss issues of a diverse global society.
Demonstrate math and/or statistical skills.
COURSE GOALS
The student will:
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Use appropriate accounting practices for partnerships in completing exercises, problems and tests.
Demonstrate a proficiency in accounting for corporations by competing exercises, problems and tests.
Use terminology related to accounting through written and verbal communication with the instructor.
Demonstrate proficiency in job order cost systems by completing a comprehensive problem.
Demonstrate a proficiency in cash flows, financial statement analysis, process cost systems, budgeting and
foreign exchange transactions by completing exercises, problems and tests.
COURSE RESOURCES
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Personal computer - The student is expected to have access to a computer with these system requirements.
If you have any problems with your computer, i.e., computer crashes, Internet goes down, or etc., it is your
responsibility to have a backup plan.
Email Account—A Northark email account was issued to you automatically when you enrolled in your
classes.
Textbook-Principles Accounting II; Miller-Nobles, Pearson Publishing
Pen, pencil, and highlighter
ON-CAMPUS RESOURCES
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Your instructor-Do not hesitate to contact me during office hours or by appointment (by phone or in
person). E-mail is also an excellent way to communicate. When you email please put in the subject line
the class you are in and make sure you have your name somewhere in the document! **Please allow a
24-hour response time. If I cannot respond within this time period, I will alert the class in the
Announcements section on our course site. Sunday is my offline day. I will not be online on Sunday. **
The Library-Provides study area and computers for your use.
Tutors-Contact the Student Services Counselor.
ASSISTANCE FOR COURSE
If you are having any issues in your online course, the first person you should contact is your instructor by
email. If you need technical assistance for logon issues, contact Brenda Freitas (Northark IT department) at
bfreitas@northark.edu or 870.391.3275.
COURSE CONTENT
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Partnerships
Corporations
Long-Term Liabilities
The Statement of Cash Flows
Financial Statement Analysis
Introduction to Managerial Accounting
Job Order Costing
Process Costing
Master Budgets
METHOD OF INSTRUCTION
This course is an online course. You are responsible for the material and if there are any questions, you are
responsible for informing your instructor as soon as possible. All assignments are due on Mondays at 11:55
pm. No exceptions! This course will require manual (handwritten) assignments as well assignments to be
completed on MyAccountingLab. This course will require strict discipline on your part, because the
responsibility is on you. You should check the course site daily to make sure there are no new
announcements or changes. Keep in touch with the instructor through email, mail or on-campus visits.
IMPORTANT:
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All due dates will be strictly enforced. There will be No Exceptions unless the following extreme
circumstances occur: a death in the immediate family; hospitalization of you or an immediate
family member; military obligations, or a natural disaster, such as an ice storm.
Illnesses, job requirements, travel, transportation issues, computer crashes, or Internet problems
are not extreme circumstances. Prior planning for these circumstances is vital for online courses.
Since this is an online course, back-up plans are required for any computer and Internet
interruptions. You should anticipate these interruptions and plan accordingly.
Exams will be taken on MyAccountingLab or as a written exam completed at home and uploaded to portal.
You will need to make sure your computer and Internet connections are working properly. The test will be
locked after the due date and the due time. One of your exams may be proctored. This means you will need to
either come to the testing center on the south campus or if unable to do so, take advantage of an opportunity for
a remote proctor (fee may be required).
COURSE REQUIREMENTS
Students will be required to complete: assignments on MyAccountingLab from each chapter, upload written
assignments to portal from each chapter, take exams either on MyAccountingLab or on portal by Mondays at
11:55 pm.
COURSE EVALUATION
Students will be evaluated in this course and given grades: A, B, C, D, F or other “grade symbols” as explained
in the current college catalog. Fifty percent of your grade will be based on exams, 25% of your grade will be
based on MyAccountingLab assignments; and 25% based on uploaded written assignments.
Grading Scale
90-100
80-89
70-79
60-69
Below 60
A
B
C
D
F
ACADEMIC INTEGRITY
Academic fraud and dishonesty are defined as follows:
• Cheating: Intentionally using or attempting to use unauthorized materials, information, or study aids in any
academic exercise.
• Facilitating academic dishonesty: Intentionally or knowingly helping or attempting to help another commit
an act of academic dishonesty.
• Test tampering: Intentionally gaining access to restricted test booklets, banks, questions, or answers before a
test is given; or tampering with questions or answers after a test is taken.
• Plagiarism: Intentionally or knowingly representing the words and ideas of another as one's own in any
academic exercise.
Academic dishonesty will not be permitted. It shall be at the instructor’s discretion to fail the student for that
assignment, remove the student from the class, reduce the student’s grade, or petition to have the student
suspended from the college.
PROVISION FOR CHANGES
The instructor will notify students of any updates/changes in the course syllabus.
ADA STATEMENT
North Arkansas College complies with Section 504 of the Rehabilitation Act of 1973 and the Americans with
Disabilities Act of 1990. Students with disabilities who need special accommodations should make their
requests in the following way:
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Talk to your instructor after class or during office hours about your disability or special need related to
your classroom work; and/or
Contact Student Support Services and ask to speak to Kim Brecklein.