Accounting 202
Principles of Accounting
Spring 2015
Tuesday Thursday 4:00 – 5:15
CRN 65253
Melissa Tull
mtull@admin.nmt.edu
Required
*Textbook Accounting 24e by Warren, Reeve, and Duchac
*CengageNow access for homework Course Code E-24YE5T9KW45CF
*All homework will be done via CengageNow online system. There will be 4 in class tests and a final test.
*The syllabus is subject to change and is a tentative schedule and outline of the course. The sequence of
material and information may differ from what is outlined below.
*Attendance is required.
Grading
* Homework 25 points graded through online system
* Grades online will not be final grade. The online system does not account for in class participation,
extra credit, or tests.
* Pretest is for extra credit
* Tests 1, 2, 4, and Final 100 points each. Test 3 is 25 points
* During my trip the discussion question responses will go towards in class participation.
Schedule
Day
1/13/2015
1/15/2015
1/20/2015
1/22/2015
1/27/2015
1/29/2015
2/3/2015
2/5/2015
Chapter
2/10/2015
2/12/2015
2/17/2015
2/19/2015
2/24/2015
No Class
19
19
20
20
2/26/2015
3/3/2015
3/5/2015
21
21
Test 2
16
17
17
18
18
Review
Test 1
Homework
Pretest
Ex 2, 3, 4, 5, 22, 26
EX 4, 5, 6, 9, 11, 16, 21
Ex 1, 2, 4, 7, 9, 10, 15
Chapters 16, 17, 18
Chapters 16, 17, 18
Check email for discussion
question.
Ex 2, 3, 10, 11, 14, 15
Ex 2, 4, 5, 6, 7, 8, 10, 14, 15, 22
Ex 1, 2, 3, 4, 5, 6, 10, 11, 17, 21,
23
Chapters 19, 20, 21
Day
3/10/2015
3/12/2015
3/17/2015
3/19/2015
3/24/2015
3/26/2015
3/31/2015
4/2/2015
4/7/2015
4/9/2015
4/14/2015
4/16/2015
4/21/2015
4/23/2015
4/28/2015
4/30/2015
5/2/2015
Chapter
26
Test 3
No Class
No Class
22
22
23
23
24
24
Homework
PR 6A
Chapter 26
Spring Break
Spring Break
Ex 1, 2, 3, 6, 14, 15, 17, 20
Ex 3, 5, 8, 13, 16, 23
Ex 1, 3, 4, 5, 9, 10, 11, 18, 20
Check email for discussion
question.
Check email for discussion
No class
question.
25
Ex 1, 2, 4, 7, 9, 11, 16, 20, 23
25
Also review 22, 23, 24, 25
Test 4
Chapters 22, 23, 24, & 25
Final
In Class
Finals start. Final will be in class on 4/30/15
No class
Course Objectives
1. Describe the differences between financial and managerial accounting. Chapter 18
2. Demonstrate an understanding of the accumulation of costs in cost accounting systems. Chapter
19, 20
3. Describe the basic elements of the budgeting process and its objectives. Chapter 22
4. Demonstrate an understanding of budget preparation. Chapter 22
5. Prepare differential analysis reports for decision making. Chapter 25
6. Demonstrate an understanding of cost behavior and its role in decision making. Chapter 21
7. Demonstrate the ability to perform cost-volume-profit analysis. Chapter 21
8. Demonstrate an understanding of variance analysis. Chapter 23
9. Demonstrate an understanding of traditional costing versus activity-based costing. Chapter 25
10. Explain a statement of cash flows and its components. Chapter 16
11. Analyze financial statements. Chapter 17
12. Demonstrate an understanding of variable versus absorption costing. Chapter 21, Appendix
13. Demonstrate an understanding of the capital investment decision making process. Chapter 26
Counseling and Disability Services
New Mexico Tech is committed to protecting the rights of individuals with disabilities. Qualified
individuals who require reasonable accommodations are invited to make their needs known to the
Office of Counseling and Disability Services (OCDS) as soon as possible. In addition, New Mexico
Tech offers mental health and substance abuse counseling through the Office of Counseling and
Disability Services. The confidential services are provided free of charge by licensed professionals.
To schedule an appointment, please call 835-6619.
Academic Honesty: Students are expected to adhere to all academic policies; therefore, any
cheating on examinations, plagiarism or other forms of academic dishonesty will not be tolerated.
For more information see the Academic Honesty Policy in the appropriate catalogs.
http://www.nmt.edu/images/stories/registrar/pdfs/20132014_UNDERGRADUATE_Catalog_FI
NAL.pdf