CCBC: CATONSVILLE
School of Business, Criminal Justice and Law
Business Studies Department
Course Syllabus
ACCT 102_WC 1___ Principles of Accounting II CRN91283_____________
I. COURSE DESCRIPTION:
Principles of Accounting II introduces accounting for partnerships and corporations through the
use of specific accounting problems. Practice is also developed in the use of current accounting
systems procedures and in the preparation of financial statements. ACCT 102 is also an
introduction to managerial accounting and cost accounting. Prerequisite: ACCT 101
A. INSTRUCTOR: ASSOC PROF James
Bryant_______________________________________
B. OFFICE:BESS 309 TELEPHONE:443 840 4204_
E-MAIL:jbryant@ccbcmd.edu________________
C. Office Hours:_MWF 9-11am;T Th 8:30-9:30 am,11-12am;
T 6-7 pm__________________________________________
D. CCBC Catonsville Business Department contact: 443-840-4545 FAX 443-840-5321
E. Classes meet __________________________________Room _______
F. This is a three credit course. You are expected to complete at least six hours of work per
week outside of the class including reading, class preparation, homework, studying, etc.
G. TEXT:
Fundamental Accounting Principles, 21st edition
Wild , Shaw and Chiappetta, published by McGraw-Hill-Irwin with
Connect and Learn Smart
H. Blackboard supplemental site
II. A.Course Goals: Upon successful completion of this course, students will be able to:
1. Explain the various methods of accounting for partnership transactions;
2. Explain the methods of accounting for various stock transactions including the issuance
of stock, treasury stock and other corporate equity events;
3. Compute earnings per share and book value per share.
4. Explain and record bond transactions;
5. Explain the relevance and prepare cash flow statements;
6. Explain the similarities and differences between financial and managerial accounting;
7. Prepare journal entries for typical job cost and process cost transactions;
8. Explain the components of the master budget;
9. Explain and execute cost-volume-profit analysis; and,
10. Explain and prepare capital expenditure analysis and calculations.
D. Topics include Partnership/LLC’s, Corporate equity issuance, long term liabilities, cash
flow statement, financial analysis, managerial accounting, job cost and process cost,
break-even analysis, flexible budgeting and standard costs and capital budgeting.
E. Course Rationale: In today’s world, it is critical that students have a broad
understanding of business entities and interpretation of financial data.
F. D. Instructional Methods: The methods used to accomplish these objectives will
include on-line lecture notes, power point presentations, and homework exercises and
problems. The use of the “Connect” software an integral part of the class.
E. McGraw Hill ”Connect” software is required for the course. “Connect” is used to teach
and assess student performance. The Student should read the required material and
complete the “learn smart” assignment ;then after the student is to complete the “homework”
and then the “tests” per the schedule.
III. A
Requirements for the course are:
Complete “Connect” Learn Smart – Homework and Tests as detailed in IV E Course
Outline
1 Individual Written essay to be given in class
B. Evaluation: GRADES:
Through a variety of learning experiences including lecture, class discussions, and audiovisual materials, students will learn and apply financial and managerial accounting concepts and
procedures. Sixty (80) percent of the course grade will be earned by tests and ten (10) by written
assignments, graded homework and other assessment instruments as determined by each
instructor.
A written assignment (ten (10%) will be required, more info later.
.
Letter grades will be awarded for the following numerical averages:
90-100
A
80-89
B
70-79
C
60-69
D
Below 60
F
C. ATTENDANCE POLICY:
Regular attendance and participation in class are requirements for this course. The instructor will
enforce the CCBC college-wide attendance policy. As a courtesy to the instructor and fellow
students, students should plan to arrive prior to the scheduled start time of class so as not to
disrupt the class.
G. AUDIT POLICY:
According to the Spring 2014 Academic Calendar, the last day to
withdraw with a “W” is April 7, 2014 .The last day to change to audit status is February
14, 2014. If you change to audit you are expected to contact the instructor to determine
the requirements. Otherwise the grade will change to a “W”. To audit a class you must
attend class throughout the semester.
IV. Course Procedures
A. MAKE-UP POLICY:
Make-up exams will not be given unless the instructor is notified prior to the exam date
that the student will be absent. Implementation of the make-up policy is based on each
instructor’s requirements.
CLASSROOM MANAGEMENT/STUDENT BEHAVIOR:
The goal of classroom activities is to provide the greatest educational benef it to all
students. Class participants should expect and provide mutual respect and consideration in words and
actions. Student behavior in class should not interfere with the rights of others or with the educational
process. An instructor has the right to dismiss a student from class for behavior he/she judges to be
disruptive to the teaching and learning process. Refer to the College Catalog section entitled ‘Academic
Information and Learning Support – Code of Conduct’ for more information.
ACADEMIC
INTEGRITY: Cheating and plagiarism will not be tolerated. A student found to have engaged in
either will receive a failing grade for the course.
STUDENTS REQUIRING
SPECIAL SERVICES: If you are a student in need of special services, please inform me at the
beginning of the semester to ensure that suitable arrangements are made.
B. For College-wide syllabus policies, such as the Code of Conduct, Classroom Behavior,
Academic Integrity and Audit/Withdrawal, go to “syllabus tab: on MYCCBC page on
www.ccbcmd.edu.
C. STUDENT
CONCERNS: CCBC is dedicated to helping students make the most of their academic
experience; therefore, we seek to maintain a positive environment for you to attain your academic
goals. If you encounter problems or have concerns about an experience you have encountered,
there are established procedures that you may use to bring your concerns to the attention of the
proper authorities within CCBC. Students should first attempt to take concerns to the faculty
member. If students are unable to resolve course-related concerns with the instructor they should
contact Assoc. Prof James Bryant (jbryant@ccbcmd.edu),program coordinator, Professor Jane
Mattes, department chair at (443) 840–4735 or her administrative assistant Paige Sweeney at (443)
840–4545 or Dr. Dennis Seymour, Dean of the School of BCJL at (443) 840–3736.
Please see the below for additional information:
http://ccbcmd.edu/catalog12/senatepolicies/Student_Concerns_Policy.html
Weather Closing Policy: In case of a delayed opening, College policy is that students should
attend classes in progress at the opening time
D. Course Contact Information
CCBC Technology Help Desk
McGraw Hill “Connect” Help Desk
800.331.5094
D. Projects and written assignments: Every written assignment submitted for credit must be
typed, and meet the guidelines set forth in the assignment. Papers which fail to meet any of the
requirements will be returned without a grade. Late, incomplete assignments will receive a
grade of “0” (no credit) .
F: Course outline and assignments:
Topic
Chapter
12
13
14
16
17
18
19
20
22
24
25
SEE CONNECT
Accounting for Partnerships
Accounting for Corporations
EXAM I
Long-Term Liabilities
Reporting the Statement of
Cash Flows
Analysis of Financial
Statements
EXAM II
Managerial Accounting
Concepts and Principles
Job Order Cost Accounting
Process Cost Accounting
Cost-Volume-Profit Analysis
EXAM III
Flexible Budgets and Standard
Costs
Capital Budgeting and
Managerial Decisions
FINAL
*All the problems refer to the “A” set of problems
All assignments above are submitted through the CONNECT product