NEW YORK CITY COLLEGE OF TECHNOLOGY
City University of New York
DEPARTMENT OF BUSINESS
Division of Professional Studies
ACC 1201 - PRINCIPLES OF ACCOUNTING II
COURSE SYLLABUS
TEXT:
Accounting Principles, Volume I: 10th Edition Custom, Weygandt
(Wiley Custom Publishing) with Wiley Plus
See attached sheet for Wiley Plus Instructions
Class hours: 3; Lab hours: 3; credits: 4
SEMESTER: 15 Weeks
Professor:
Email:
Office:
Office Hours:
Alison Iavarone
aiavarone@citytech.cuny.edu
1025
Tuesday 1 to 2PM/Thursday 11:15 to 12:15 and by appointment
Section 7016: 8:30 to 11:00 Room
Section 7018: 2:30 to 5:00 Room
COURSE DESCRIPTION: The accounting cycle including a practice set, payroll accounting,
partnership accounting and accounting for corporations, nature and formations of corporations,
capital stock, retained earnings, long-term liabilities and investments, additional managerial internal
reports, statements of cash flows and statement analysis, responsibility accounting such as
departmental accounting and manufacturing accounting. Accounting principles are reviewed
thoroughly.
PREREQUISITE: ACC 1101 Accounting Principles I; Pre- or corequisite: Eligibility for MAT 1275
COVERAGE: Select Chapters
11 – Current Liabilities and Payroll Accounting
12 – Accounting for Partnerships
13 – Corporations: Organization and Capital Stock Transactions
14 – Corporations: Dividends, Retained Earnings, and Income Reporting
15 – Long Term Liabilities
16 – Investments
17 – Statement of Cashflows
18 – Financial Statement of Analysis
19 – Managerial Accounting
22 – Cost-Volume-Profit
Appendix D – Time Value of Money
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ATTENDANCE POLICY: You may not miss more than 10% of the scheduled classes (3 classes).
Attendance will be taken each class.
GRADING POLICY:
Exams/Quizzes
Accounting Project
Homework and Participation
Final Exam
65%
5%
5%
25%
EXAMS: will be administered in class.
HOMEWORK:
Brief Exercises have not been assigned and are not required homework. They will be optional
assignments on WileyPlus. However, students are strongly encouraged to complete these problems
before attempting the assigned homework.
There will be online Wiley Plus homework which will be submitted by the students via Wiley Plus.
On occasion, student may be asked to hand in a homework assignment in addition to the Wiley Plus
assignments.
Note, students review should not be limited to the assigned problems but should include a review of
as many exercises and problems in the text book and online until the student has mastered the
material covered in class.
FINAL EXAM: A uniform comprehensive final examination will be administered.
CALCULATORS: Please bring calculators to each class as you will be working on problems in
class. Students are only permitted to use a calculator during exams. That is calculators with any
form of external communication (i.e. mobile phones, iphone, ipads) will not be permitted during
examinations.
BLACKBOARD: Students are required to make sure that a CityTech email address is connected
with their student account on Blackboard and to make sure that they are getting emails.
Announcements, updates, grades, etc. will be posted to Blackboard.
CLASSROOM ACTIVITY AND DEPORTMENT: Surfing, texting, tweeting, face booking, my
spacing, IM-ing, playing games, or any other similar activity will distract me, you and your
classmates. Please practice professional and courteous deportment during class. Violations of this
policy will have an impact your participation grade.
ACADEMIC INTEGRITY: The maintenance of and adherence to the highest standards of
intellectual honesty and academic integrity is a serious matter. Students are encouraged to
familiarize themselves with the Academic Integrity standards of the School of Professional Studies.
Violations of the Standards may result in severe consequences. In this particular course, students
should understand and appreciate violations involving Plagiarism and Cheating.
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For purposes of this course, plagiarism is defined as the act of presenting another person's ideas,
research or writings as you own. The following are some examples of plagiarism, but by no means
is it an exhaustive list:
Copying another person's actual words without the use
of quotation marks and footnotes attributing the words to
their source.
Presenting another person's ideas or theories in your own
words without acknowledging the source.
Using information that is not common knowledge without
acknowledging the source.
Failing to acknowledge collaborations on homework and
laboratory assignments.
Submitting downloaded term papers or parts of term
papers, paraphrasing or copying information from the
Internet without citing the source, and “cutting & pasting”
from various sources without proper attribution.
Cheating is defined as the unauthorized use or attempted use of material, information, notes, study
aids, devices or communication during an
academic exercise. The following are some
examples of cheating, but by no means is it an exhaustive list:
Copying from another student during an examination or
allowing another to copy your work.
Using notes during a closed-book examination.
Taking an examination for another student, or asking or
allowing another student to take an examination for you.
Changing a graded exam and returning it for more credit.
Submitting substantial portions of the same paper to
more than one course without consulting with each
instructor.
Allowing others to research and write assigned papers or
do assigned projects, including use of commercial term papers.
Giving assistance to acts of academic misconduct/dishonesty.
Fabricating data (all or in part).
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Submitting someone else's work as your own.
Signing someone else into class.
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TENTATIVE CLASS SCHEDULE
Class
Date
Chapter
Topic
1
1/29/2013
12
Partnerships
2
1/31/2013
12
Partnerships
3
2/5/2013
13
Corporation: Organization &
Capital Stock Transactions
4
2/7/2013
2/12/2013
13
Corporation: Organization &
Capital Stock Transactions
Homework Due Date
Chap 12 HW Due
5
6
7
2/14/2013
2/19/2013
2/21/2013
14
Corporations: Dividends,
Retained Earnings and
Income Reporting
Review - 12, 13 & 14
Test One - 12, 13 & 14
8
2/26/2013
11
Current Liabilites & Payroll
9
10
11
2/28/2013
3/5/2013
3/7/2013
11
Appendix D
Appendix D
Current Liabilites & Payroll
Time Value of Money
Time Value of Money
Chap 11 HW Due
12
3/12/2013
15
Long Term Liabilities
Appendix D HW Due
13
14
3/14/2013
3/19/2013
15
15
3/21/2013
3/26/2013
3/28/2013
4/2/2013
Long Term Liabilities
Review - 11, 15 & Appendix D
Test Two - 11, 15 & Appendix
D
No Class - Spring Break
No Class - Spring Break
No Class - Spring Break
16
4/4/2013
16
Investments
17
4/9/2013
16
Investments
18
4/11/2013
17
Cash Flow
19
4/16/2013
17
Cash Flow
20
4/18/2013
18
Financial Statement Analysis
21
4/23/2013
18
Financial Statement Analysis
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Chap 13 HW Due
Chap 14 HW Due
Chap 15 HW Due
Chap 16 HW Due
Chap 17 HW Due
22
23
4/25/2013
4/30/2013
Review 16, 17 & 18
Exam Three - 16, 17 & 18
24
5/2/2013
19
Managerial Accounting
25
5/7/2013
19
Managerial Accounting
26
5/9/2013
22
Cost Volume and Profit
27
28
29
30
5/14/2013
5/16/2013
5/21/2013
5/23/2013
22
Cost Volume and Profit
Exam Four - 19 & 22
Final Review
Final
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Chap 18 HW Due
Chap 19 & 22 HW Due