JOHN CARROLL UNIVERSITY Boler School of Business-Department of Accountancy Syllabus-AC202 - Accounting Principles II- Summer B 2013-ONLINE Instructor: Ms. Patti Weiss E-Mail: pweiss@jcu.edu REQUIRED MATERIALS: 1) Financial & Managerial Accounting, JCU custom edition 2013, ISBN 9781256690399, Pearson Learning Solutions 2) My Accounting Lab http://www.myaccountinglab.com (see registration instruction sheet) 3) JCU’s Blackboard- will be used to post announcements and supplemental course information COURSE DESCRIPTION: AC 202 covers the financial accounting topics not discussed in AC 201 such as stockholders’ equity. In addition, the statement of cash flows are explored in greater depth than in AC 201. Managerial accounting topics include job order costing, cost volume profit analysis, incremental analysis, budgetary planning, control and responsibility. Relevant ethical issues to each area and to the accounting profession in general are included. COURSE OBJECTIVES: 1. Insight on issues / controversies in financial reporting and management accounting 2. Prepare /analyze financial statements 3. Understand how accounting serves management functions 4. Use accounting data in management decision analysis Good Learning Skills for Distance Learning On-line courses allow for lots of flexibility. However, it requires a high level of self discipline, and self motivation on your part. Allocating time each day to your course work, then sticking to that schedule, will help in your success. Since you will not be attending regular campus classes where your instructor covers the contents of the material, you will need to do the required reading, watch the narrated power points and do the online homework assigned timely. Students who are successful in a Distance Learning environment are: a)Independent b)Self Motivated c) Self Disciplined d)Good at time management e) Have a keen interest in the course. Your Responsibilities 1. You will be responsible for obtaining the textbook and My Accounting Lab Access Code. (The same one used if you took AC201 recently). Use of the online text is permitted however the Access Code is still required. 2. Check the course websites often. Blackboard will be the official course management site for this course, announcements, discussions, chapter videos, supplemental material and grades. My Accounting Lab will be used for homework, quizzes, and tests. 3. You will be responsible for reading all assigned Chapters in text, viewing related chapter videos (Blackboard) reviewing classwork problems (solutions provided) completing Quizzes, Assignments and Tests as assigned communicating questions or issues with instructor as they arise (not when it’s too late!!!) Page 1 of 3 4. If you have questions, you may email me (12 hour reply, except weekends), or post your questions on the Blackboard General Discussion. Anyone may answer or respond to questions posted. DO NOT SUFFER IN SILENCE! Academic Integrity: Academic integrity refers to the honest, fair and continuing search for knowledge, free from fraud or deception. Therefore, the work that a student produces ought to be wholly their own and result completely from their own efforts. A student will be guilty of violating academic integrity by: Using or obtaining unauthorized assistance in the execution of any academic work Giving fraudulent assistance to another student Inappropriately or unethically using technological means to gain academic advantage Knowingly representing the work of others as their own- including plagiarism. This includes but is not limited to the use, by paraphrase or direct quotation, of the work of another person without full and clear acknowledgment. The penalty for violating academic integrity in this class will be an F (zero points) for the related test or assignment, reduction of discretionary points to 0, and notification to the Dean of the Boler School of the violation and penalty imposed. (See the John Carroll University Community Standards Manual for further information regarding academic integrity.) Grading 1. Quizzes– Short 10 question multiple choices quizzes will be given for each chapter. 2. Homework- Practice of concepts learned during the chapter through Homework is essential for success in this course. For each chapter, there will be assigned problems in My Accounting Lab which are to be completed online by the due date, or within a grace period with a 50% late penalty. 3. Tests- Tests will consist of multiple choice, fill in the blank, and free response questions covering material from text, chapter videos, classwork and homework. 4. Grades- will be computed using the following points: -Midterm Tests (2) 45% -Final Examination 25% -Homework 15% -Quizzes 15% 100% Grading Scale- Assigned based on the following scale based on weighted % of points attained: A 94% - 100 % C+ 77% -79.9% AC 74% -76.9% 90% - 93.9% B+ 87% - 89.9% C70% -73.9% B 84% - 86.9% D 60% -69.9% B80% - 83.9% F 0% -59.9% 9. Instructor’s Discretion: The class schedule is subject to change at the discretion of the instructor. See Blackboard for the most current version of the class schedule and My Accounting Lab for homework assignments and due dates. Page 2 of 3 Hardware and software requirements: This is an online distance-learning course adapted for students travelling abroad. Each student must have access to: a) laptop or desktop computer; b) high-speed DSL or cable Internet connection (56k or higher); c) Blackboard Academic Suite (provided by the university with registration); d) University g-mail e) My Accounting Lab Requirements Adobe® Flash® Player; Apple® QuickTime® Player; Java™ Runtime Environment; RealPlayer®; 64 MB RAM (minimum) Screen Resolution 1024 x 768 Pop-up blocking software must be turned off or configured according to My Accounting Lab support site. See below for additional requirements specific for either Windows or Macs. Windows Microsoft® Windows Vista, Windows XP or Windows 7 Intel® or AMD® CPU at 266MHz or better Web browsers: Internet Explorer 8 - 9; Firefox® 7-13; Chrome 12-20. Macintosh Mac OS® X 10.4–10.7 Web browsers: Safari™ 4-5; Firefox® 7-13; Chrome 12-20 I highly suggest performing a browser check BEFORE you leave home (http://www.myaccountinglab.com/support/browser-check). This check will indicate if you have the required settings and programs needed to run the program. Schedule AC202 - Accounting Principles II- Summer B 2013 online Week Start End 1 7/8 7/14 2 7/15 7/21 7/21 7/22 3 7/22 7/28 3 4 Stockholders’ Equity Statement of Cash Flows Intro -Managerial Accounting Building Blocks of Managerial Acctg Midterm 1 (Fin 8-9, Mgr 1-2) Job Costing Lean Operations & Cost of Quality 4 7/29 8/4 6 Cost Behavior 8/4 8/5 5 8/5 8/11 7 Cost Volume Profit Analysis 6 8/12 8/18 8 9 7 8/19 8/22 10 Relevant costs for short term decisions Master Budget Performance Evaluation 8/23 Chpt 8 9 1 2 Midterm 2 (Mgr 3,4,6) FINAL (Ch 7,8,9,10) Page 3 of 3