Course Syllabus
ACC 1111 Principles of Accounting II
Mrs. Mary Jane Dugan
Mansfield University
Fall Semester 2009
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THIS CLASS MEETS MWF at 11:30 AM and 1:30 pm in Elliott 101.
 The first class meets on Monday, August 31 .
st
Prerequisite: Principles of Accounting I.
MyAccountingLab software provides access to homework required to pass the course. Online
homework is user-specific and access codes cannot be shared.
MY OFFICE: 111B Elliott Hall
CONTACT: office 570- 662-4517; mdugan@mansfield.edu
My office hours for the Fall Semester 2009 [tentative],
Monday: 10:30 am – 11:30 am
Tuesday: 1:00 pm – 3:00 pm [1 pm to 2 pm office hour is in Jazzman's, Alumni
Hall]
Wednesday: 12:30 -1:30 pm
Friday: 12:30 -1:30 pm
and by appointment
TEXTBOOK Accounting, 8th edition, Horngren, Harrison, and Bamber, Prentice Hall,
2009
Online course aspects:
Some quizzes may be scheduled in the evening: 9 PM Thursday, or alternative time of 9 PM
Saturday. This course is supported by Blackboard software platform and MyAccountingLab
[MAL] student learning website. All registered students at MU will receive Blackboard course
accounts. Login instructions are posted on the Bb login page on Mansfield’s Web site -http://www.mansfield.edu/blackboard.htm. There is a step-by-step orientation developed to help
introduce you to the Blackboard features this course uses. MAL is required software maintained
by the publisher. It is the site used for submitting homework and taking quizzes.
LEARNING OUTCOMES: This course is designed to accomplish a number of learning
outcomes. These outcomes are based on Bloom’s Taxonomy of cognitive objectives, which
suggests that there are six hierarchal levels of cognitive function. These levels begin with simple
recall or recognition of facts that can be found at the lower levels of KNOWLEDGE and
UNDERSTANDING, to the increasingly more complex and abstract mental levels of
APPLICATION and ANALYSIS, to the highest order of thinking at the SYNTHESIS and
EVALUATION levels.
Upon completion of the course, you should be able to:
I. Classify and summarize in financial statement format corporate assets, liabilities and
cash flows (Knowledge, Comprehension).
II. Plan and formulate the various techniques used in the analysis of financial statements
(Synthesis)
III. Prepare and evaluate financial statements and budgets for use in managerial accounting
(Synthesis, Evaluation).
IV. Define and recognize accepted principles of ethical behavior in accounting practice.
(Knowledge, Analysis)
Chapter
2,3,4
Learning
Outcomes
Topics in Principles of Accounting II
Review
I; IV
9
Plant Assets And Intangibles
I;IV
10
Current Liabilities, Payroll, and Long-Term Liabilities
I,IV
11
Corporations: Paid-In Capital and the Balance Sheet
I
12
Corporations: Effects on Retained Earnings and the Income
Statement
I
13
Statement of Cash Flows
I
14
Financial Statement Analysis
II
Introduction to Management Accounting and Job Order Cost
Systems
III; IV
17
Activity-Based Costing & Other Management Tools
III
18
Cost Behavior and Cost-Volume Profit Analysis
III
19
Short-Term Business Decisions
III
15 & 16
Fall 2009 Assignment Schedule
Homework schedule: click link above to schedule for assignments and due dates.
Grading: Successful completion of the course:
*Quizzes on MyAccountingLab. Detail requirements for quizzes are explained below.
*Homework assignments that will be completed using MyAccountingLab.
*The successful completion of all orientation tasks: there are 4 tasks. Completing the
orientation tasks listed in the Orientation Tasks content area of Blackboard is recorded as your
first quiz grade. The number of points each task is worth is in parentheses next to the task on
your Blackboard website.
*Comprehensive Problem homework project, page 260 in the textbook, which requires the
use of Microsoft Excel.
Quizzes: are provided online through MyAccountingLab. The quizzes are to test basic
knowledge, definitions, and the rules of accounting. They are similar to the homework questions,
and based on the material in the textbook. The quizzes are timed and are open-book. Students
may take a quiz from the computer of their choice, or as announced by the instructor. The
quizzes are scheduled during the regular class time or on Thursday or Saturday evening at 9 PM.
The quiz link is visible for 10 minutes. For instance, if the class is scheduled for 1:30 pm, and the
quiz is scheduled during class time, the quiz link is visible beginning at 1:30 pm until 10 minutes
later,1:40 pm. After that time, the time to access the quiz link lapses. Once students have
accessed the quiz, it will remain open until completed, even if it goies over the time limit for the
quiz. The instructor also has the option of scheduling a quiz in the Business lab during class
time, Room 108. In the event a quiz is scheduled in the lab, all students are expected to attend.
Talking during a quiz will be presumptive of cheating.
You must prepare/study in advance to do well on the quizzes. You will not have time to look up
much material in your textbook/notes due to the time limitations. The idea of the quiz is to
encourage you to learn the basics well enough to know to the material covered in the chapter.
Make-up Examinations - Make-ups are provided in a timely manner to students presenting
evidence of a valid reason for absence on the day of the quiz. Valid reasons for missing a quiz
are included in the Password. Students must notify me in advance if they cannot make a quiz. A
message on my answering machine is sufficient to constitute notification. Quizzes are strictly an
individual effort. The student will receive a zero for the quiz. See Academic Dishonesty, below.
It is the student's responsibility to make arrangements for a make-up quiz. The student should
normally plan to take the make-up within one week of the original quiz day.
Plan to take your quizzes on a reliable, freshly restarted computer with only one window open.
This will minimize the possibility of computer crashes or freeze-ups during the quiz. Quiz
problems will be handled in the following ways:
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Your quiz locks up because of a computer problem or human error: You can take the
make-up quiz. Call the instructor to reset the quiz.
You exceed the time limit on a quiz: One minute of overtime is not penalized because the
clock on the Blackboard server starts before the quiz loads on your computer. One point
will be deducted from your score for each additional overtime minute.
Two or more quizzes lock up: You can take one make-up quiz to replace the first quiz
score.
Homework: Selected problems from each chapter will be completed and graded using
MyAccountingLab. Use examples in the book to guide you. Required graded assignments are
defined in the Assignment Schedule.
Graded assignments have specific due dates. The due dates are announced well ahead of time
on the Assignment Schedule accordingly, late work is not accepted.
It is imperative you check your grade records on the Blackboard site to assure your link to
MyAccountingLab is working appropriately, and grades for orientation tasks are correct. Failure
for the student to act in a timely manner [two weeks after the due date] to correct any problems
can result in grades not being accepted.
Although the internet is a stable environment, occasionally it can be unavailable. Plan to submit
your work in advance of the due date.
Instructions for submitting the Comprehensive Problem, which is independent of
MyAccountingLab, are included in the Fall Session 2009 Assignment link.
All homework deadlines are strictly enforced.
Assignments submitted in any other manner than included in the syllabus or assignment schedule
will NOT be graded. All homework [except the comprehensive problem] listed is due by
MIDNIGHT on the date listed in the assignment schedule.
Quizzes (including orientation)
MyAccountingLab Homework
Comprehensive Problem
Total
95
Letter
Grade
A
85
B
75
C
65
D
Below
60
F
Grade
50%
40%
10%
100%
Grades + and - are also assigned to homework. If your grade includes a letter grade and a " + ",
add 3 points to the letter grade. For example, "B+" is recorded in my grade book as an 88. If you
receive a letter grade and a "-", subtract 3 from the letter grade. For example, "B-" is recorded in
my grade book as an 82. For the final course grade, your course average is converted to a letter
grade to fit Mansfield University's grading system. Professional judgment comes into play in
assigning final letter grades for the course. Grades can be positively influenced by good
attendance, demonstrating a strong work ethos, cooperative behavior, and positive class
participation. All grades recorded are available by accessing my grades included in the
Tools content area of Blackboard.
Extra-credit assignments are not allowed.
Blackboard:
The Blackboard navigation buttons on the left side of the screen you see when you logged into
Blackboard include the Content areas,
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Course information content area: it includes this syllabus, assignments and due
dates, and a lot of useful information, not all of which is directly related to this course.
Course documents includes PowerPoint presentations often used in class and
solutions to textbook assignments. Short videos from YouTube are also included in
many of the chapter folders to assist student understanding.
Communication content area includes the roster where students can find out about a
classmate quickly, or send an email to a classmate or your instructor. Student
webpages are created as part of the orientation tasks.
Discussion board includes a message board where you can post messages or read
other people's comments on any topic that is discussed. Forums set up for this
semester includes the Practice Conference and Helping Each Other Conference. The
instructor normally does not following the Helping Each Other conference during the
semester for on campus courses,
Staff information includes contact information for your instructor and times she is in
her office at Mansfield.
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Tools includes many links we will not use, as well as ‘my grades’, which you will use to
monitor your progress in the course. The instructor uses the average computed by
blackboard as the basis for the student's letter grade in the course.
Announcements includes pertinent information for the class. Read the
announcements every time you access the Principles II blackboard site.
Students must use their Mansfield email account to communicate with the instructor.
Due Dates: Homework is due on the date and time stated in the Assignment Schedule. Both the instructor
and student are bound by this document. It is important to have a hard copy of the assignment schedule
and to keep careful track of due dates. Homework handed in [or submitted, if online] late is not accepted.
PLAN AHEAD to be sure your work is submitted on time. Late assignments will not be graded and will
receive a score of zero. Every attempt will be made to stay on schedule. However, in the event it becomes
necessary to change due dates, those changes will be announced in class in advance. It will be posted to
the announcements page for online courses. It is the student's responsibility to obtain such changes.
Accounting is NOT a mystery - it is a tool designed by people to fulfill a need. To learn
accounting, you must DO accounting. To this end, regular preparation of homework assignments
is an integral part of the course as well as weekly exams. Learning accounting is like putting
pieces of a puzzle together - it may take awhile for you to see the "big picture." There will be
times of frustration. Please be assured you are not the only one struggling. The key is do not
give up!
Course Objectives - Accounting is called "the language of business." Principles of Accounting
will help you understand and communicate this language. This course should also help you gain
an appreciation for the uses of and limitation of accounting information.
Academic Dishonesty: Academic dishonesty, including copying of another's work or permitting
the copying of another's work, is strictly forbidden. Any incidence of academic dishonesty will be
prosecuted to the fullest extent under Mansfield's existing policies and procedures. A definition of
academic dishonesty is included in the student handbook, Password. You may work together on
homework assignments that are to be handed in. However, each submission must be typed by
the individual whose name is on the assignment. In other words, copying homework and handing
the copy, or a slightly altered form of the copy, more than once is considered copying, even if you
worked on it together. It is not fair to expect the instructor to distinguish work that was done
together from a total copy job. Likewise, groups may submit one homework assignment for the
group, but the work may not be shared with other groups. In an age of electronic transfer,
copying is far too easy. Be careful about giving your work electronically to another student to
'look at’: it can be easily duplicated and passed around. Allowing another to get a good grade for
work he or she did not complete defrauds many: you [the cheater], the class, the instructor and
the cheater’s first employer.
Class Cancellation - In the event of inclement weather, check 'Mansfield University's homepage
under the class cancellations link, as well as the course's Blackboard announcement page. I will
also change the greeting on my office answering machine to notify students of cancellations.
Conduct - All students must conduct themselves as if they were in a professional meeting in a
businesslike environment. Therefore, basic courtesy and consideration for those near you and the
common good of learners must be maintained at all times. Disruptive or inappropriate behavior is
determined by the instructor. Inappropriate behavior is defined as any action that causes
distraction to other learners.
Inappropriate behavior includes:
Using cell phone for calling or texting or reading
Using earbuds, iPods, etc. during class
Tardiness on 3 or more occasions
Eating, spitting, sleeping, talking in class, making distractive noises, failing to bring
adequate materials or text to class on 3 or more occasions and
nonparticipation in group projects.
Disruptive students will be excused from the class. Inappropriate and/or disruptive behavior
issues will be documented and referred to the office of Student Affairs.
Mansfield University Attendance Policy "Regular and punctual class attendance is expected.
Documented excuses because of illness, serious mitigating circumstances, or official university
representation will be accepted by all faculty members and will permit students to make up
missed tests and/or graded assignments in a reasonable manner at a time agreeable to instructor
and student. Students must provide documentation before absences can be excused. All
instructors are expected to make their class participation and attendance policies clear in the
course syllabus."
This is an on campus course. If you are not in class, you are missed. More than three absences
results in a reduction in your grade average of 3 points, the equivalent of moving from, for
example from a B+ to a B. More absences, more reduction.
Any students with documented psychological or learning disorders or other significant
medical conditions that may affect their learning should work with Mr. William Chabala in
our Counseling Center (100a Hemlock Manor, Phone: 662-4798; e-mail
wchabala@mnsfld.edu) to provide me with an appropriate letter so that I may serve their
particular needs more effectively. If you have an exceptionality that requires class or
testing accommodations, Mr. Chabala will work with us to identify and implement
appropriate interventions
- Date & time this syllabus was last edited.
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