Summer I, 2012
Instructor
Office:
Office Hours:
E-mail:
Dr. Sak Bhamornsiri
Friday 268C
8:30 – 9:30 M-F sbhamorn@uncc.edu
COURSE DESCRIPTION IN THE UNIVERSITY CATALOG:
ACCT 2122. Principles of Accounting II. (3) Prerequisite: ACCT 2121 with a grade of C or better and sophomore standing or permission of Department. An introduction to managerial accounting with an emphasis on using accounting information to make decisions. (Fall, Spring,
Summer) (Evenings)
REQUIRED MATERIALS:
 Garrison, R.H., Noreen, E.W. & Brewer, and P.C. 2008. Managerial Accounting . 14 th edition. Boston, MA: McGraw-Hill Companies, Inc.
 A Connect™ passcode for completing and submitting homework online.
 A Turning Technologies response device (clicker).
The UNC Charlotte Bookstore carries a specially-packaged textbook for this class. The loose leaf textbook comes with a registration code for Connect TM . You will be completing and submitting homework assignment online through Connect
TM
. If you purchase the textbook from any other source, make sure it comes with a valid registration card for Connect
TM
.
You are required to have access to the textbook while attending class.
MOODLE
Course materials will be posted and updated weekly or as necessary on Moodle. You should log in Moodle on a regular basis.
ADDITIONAL TEXTBOOK RESOURCES
For resources provided by the book publisher: http://highered.mcgraw-hill.com/sites/0073379611/information_center_view0/
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REGISTERING YOUR CLICKER ON MOODLE
Before using your clicker, it must be registered on Moodle.
REGISTERING FOR ON-LINE HOMEWORK:
After purchasing the pass code to Connect™ on-line homework site, you will need to get registered. Click on the link below (If it does not work, copy and paste the URL indicated below into your browser) and click “REGISTER NOW” and follow the instructions. If you have any questions about registration, click on “HOW TO REGISTER WITH AN ACCESS CODE.” http://connect.mcgraw-hill.com/class/bhamornsiri_acct2122_002_summer_2012
COURSE OBJECTIVES
The primary objective of the first year of accounting (Principles of Accounting I and II) is for students to learn about accounting as an information development and communication function that support decision making by investors, loan officers, managers, government agencies and any party that bases its decisions on accounting information. Upon completion of the first year of accounting, students will
1.
have a better understanding of basic business activities in the service sector, merchandising sector and manufacturing sector,
2.
understand the purpose of accounting and the uses and limitations of accounting information in making investment as well as business decisions,
3.
possess enhanced analytical, communication, inter-personal, and critical-thinking skills for success in the world of business,
4.
increase the awareness of the importance of information technology with regard to financial information, and
5.
understand the global perspective of accounting and business.
In addition, Principles of Accounting II is designed (1) to help students gain a better understanding of the interrelationships among the various units within an organization; and (2) to develop and enhance students’ analytical and critical thinking skills through solving cases that involve business decision making process that includes planning, executing, controlling and evaluating results.
OFFICE CONSULTATION
My scheduled office hours are between 8:30 and 9:30 Monday through Friday. If you need to see me at any other time, talk to me after class and we will make an appointment at a mutually convenient time.
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GRADING POLICY
A student's grade will be determined on the basis of his/her accomplishment in the following areas:
Exam 1 ......................................................................... 100 points
Exam 2 .........................................................................
Exam 3 .........................................................................
Exam 4 .........................................................................
100 points
100 points
100 points
Daily quizzes ................................................................
The following grading scale will be used:
50 points
Connect (Homework) .................................................. 50 points
Total ............................................................................ 500 points
Total Points Earned Letter grade
450 or above .............................................................................. A
400 to 449 .................................................................................. B
350 to 399 ...................................................................................C
300 to 349 .................................................................................. D
Less than 300 .............................................................................. F
For the University’s policy relating to course grades click on the following link: http://www.legal.uncc.edu/policies/GradeAppeal.html
Examinations: 400 points
Examinations will be given on the dates that are shown on the planned schedule of class activity
(see the last page). A total of four exams, each worth 100 points, will be given during the session.
Makeup Exams
Students do not have a right to demand that a professor give them a makeup exam. I am not obligated to give a makeup exam to a student for any reason . However, if you are so ill such that you are unable to physically take an exam at its scheduled time, I will consider your request for a makeup exam. Your illness must be properly documented.
PHYSICAL ILLNESS IS THE ONLY ACCEPTABLE REASON FOR REQUESTING A MAKEUP EXAM. NO
OTHER REASONS ARE ACCEPTABLE. IF YOU MISSED AN EXAM, YOU WILL RECEIVE ZERO POINTS
FOR THE MISSED EXAM.
Daily Quizzes: 50 points
A quiz will be given daily using the clicker.
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Homework: 50 points
Exercises and problems that are listed as assignments illustrate the important concepts in each chapter. Some of these problems will be explained in class. Others are to be completed by students through Connect
TM
as they are due. Note the due date and time for each set of assigned homework. Late submissions will not count toward your homework grade.
Classroom Conduct
You are required to have access to your textbook while attending class. You should bring with you to every class a pencil, notebook papers and a calculator so that you can follow my illustrations on how to solve problems.
All electronic devices and wireless phones must be turned off during class. On-line shopping, texting, emailing and other activities on the Internet that are not related to the class are prohibited. You may be dismissed from class if your wireless phone rings or if you get caught using the computer for activities that are not related to the class.
You are on the path to becoming a professional. Appropriate classroom etiquettes and conduct are expected. You are expected to come to class on time and to remain the entire time. Eating, reading, and use of tobacco products in class are considered inappropriate and disrespectful.
General expectations
Students are expected to come to class prepared. Assignments are to be read prior to the class period for which they are assigned. Written answers to the assigned homework are to be prepared prior to the class period for which they are assigned.
Do not underestimate the difficulty of this course. Many students struggle with Management
Accounting. I hope you will not have too much trouble with this course. But if you do, here are some suggestions:
1.
Study the material in advance of class coverage. Class time should be used to reinforce what you have already learned and to seek further explanation from the instructor.
2.
Do homework in advance.
. Struggling with the material is expected and is a natural part of the learning process in this course .
3.
Do not hesitate to ask questions in class and participate in class discussion.
4.
Persist in your attempt to understand the material & let me know immediately if you experience any difficulty.
5.
Practice, practice and more practice. You cannot “read” accounting. The only way to learn accounting is to spend hours completing problems and exercises.
Academic Integrity
All UNC Charlotte students are expected to strictly observe the UNC Charlotte Code of Student
Academic Integrity. The text of the Code can be found at http://www.legal.uncc.edu/policies/ps-105.html
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Belk College Policy on Diversity
The Belk College of Business strives to create an inclusive academic climate in which the dignity of all individuals is respected and maintained. Therefore, we celebrate diversity that includes, but is not limited to ability/disability, age, culture, ethnicity, gender, language, race, religion, sexual orientation, and socio-economic status.
Date Events
March 26, 2012
May 16, 2012
May 21, 2012
Summer Registration Begins
First day of Classes
Payment Due Date/Cancellation for Nonpayment * 11:59 PM
May 22, 2012
May 22, 2012
May 22, 2012
May 22, 2012
May 22, 2012
May 28, 2012
June 1, 2012
June 12, 2012
June 18, 2012
June 22, 2012
June 25, 2012
June 26, 2012 - June 27,
2012
July 4, 2012
July 5, 2012
July 5, 2012
Deadline for Graduate students to file Candidacy forms for First Summer graduation
Last day to submit a Grade Replacement Request * 11:59 PM
Last day to apply for Summer I graduation * 11:59 PM
Payment Due Date/cancellation for nonpayment * 11:59 PM
Last Day to Add or Drop a Class with no grade * 11:59 PM
Memorial Day (No Classes)
Last Day to Withdraw from a Course and Retain Others * 11:59 PM
Last Day to Withdraw from All Classes * 11:59 PM
Last day to submit Graduate Thesis and Dissertation for First Summer Graduation
Grading Available to Instructors
Last Day of Classes
Final Examinations
July 4th Holiday - University Closed
Official Grades Available
Grades Due Noon
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Planned Class Activity (May be revised or modified as necessary)
ACCT2122 Summer I 2012
In class Date Day Chapter
21-May M Chapter 1, Managerial Accounting: An Overview
22-May T Chapter 1, Managerial Accounting: An Overview
23-May W Chapter 2: Managerial Accounting and Cost Concepts
24-May R Chapter 2: Managerial Accounting and Cost Concepts
25-May F Chapter 3: Job Order Costing
2-14;2-15;2A-4
3-3;3-19;3-23;3-25
To be submitted
2-1;2-2;2-23;2A-1
3-8;3-15;3-22
28-May M No classes
29-May T Exam 1 (Part I) - Chapters 1 & 2; 20 points; 30 minutes
Chapter 3: Job Order Costing
30-May W Chapter 5: Cost-Volume-Profit Relationships
31-May R Chapter 5: Cost-Volume-Profit Relationships
1-Jun F Chapter 5: Cost-Volume-Profit Relationships
4-Jun M EXAM 1 (Part 2)– Chapters 2, 3 & 5; 80 points; 90 minutes
5-Jun T Chapter 7: Activity-based Costing
6-Jun W Chapter 7: Activity-based Costing
7-Jun R Chapter 8: Profit Planning
8-Jun F Chapter 8: Profit Planning
5-17;5-22;5-23
7-11
8-1 TRU 8-5
5-1;5-19;5-24
7-1;7-17
8-6;8-17;8-20
11-Jun M EXAM 2 – Chapters 7 & 8; 100 points; 90 minutes
12-Jun T Chapter 9: Flexible Budget and Performance Analysis
13-Jun W Chapter 9: Flexible Budget and Performance Analysis
14-Jun R Chapter 10: Standard Costs Variances
15-Jun F Chapter 10: Standard Costs Variances
9-1 THRU 9-4
10-10
9-21; 9-23
10-11;1A-8
18-Jun M EXAM 3 - Chapters 9 & 10; 100 points; 90 minutes
19-Jun T Chapter 11: Performance Measurement..
11-8;11-10;11-13
Chapter 6: Segment Reporting 6-4;6-8
20-Jun W Chapter 12: Differential Analysis: The Key to Decision Making 12-9 THRU 12
21-Jun R Chapter 12: Differential Analysis: The Key to Decision Making 12-14 THRU 16
22-Jun F Chapter 12: Differential Analysis: The Key to Decision Making
6-11;6-19
12-2 THRU 12-7
25-Jun M EXAM 4 - Chapters 6, 11 and 12; 100 points; 90 minutes
26-Jun T Review of Exam 4
27-Jun W Review of Exam 4
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