ACC 240 Uses of Accounting Information II, Spring 2012
Class Section 34218
SCC Main Campus – AP 294 (Applied Sciences/Business building)
Monday 6:30 – 9:30 pm
January 23 – May 7
Instructor:
Phone:
E-mail:
Office:
Office Hours:
Jim Simpson
480.423.6257
jim.simpson@sccmail.maricopa.edu
CM 408
Monday, Tuesday, & Wednesday, 11:00 – 12:00; anytime by appointment.
Learning Center:
Monday through Wednesday
Thursday
Friday
AP 292, 480.425.6717
8:00 a.m. -- 6:15 p.m.
8:00 a.m. -- 2:00 p.m.
Closed
Textbook:
Your course fee provides you with the eBook for this class. To register for this
class, go to the following URL: http://edugen.wileyplus.com/edugen/class/cls250436/. After
you have registered, you can go to www.wileyplus.com and login to access your book and
homework assignments.
Calculator:
Any type, bring to all classes
E-mail :
We will use your SCC gmail account for any electronic communication.
Printing:
Students are limited to printing 250 pages per semester. After this a fee is
charged. Be conservative with your printing.
Attendance Policy
Anyone absent for more than two classes may be automatically dropped from the class. Two
late arrivals or two leaving class early constitute an absence. However, if you wish to drop this
class it is your responsibility to do so. If you are absent, you must submit the in-class assignment
the following class. Failure to do so will result in a zero for that week's in-class assignment.
Homework is due on-line and will never be accepted late.
Official Course Description
Introduction to the uses of accounting information for internal and external purposes with
emphasis on analysis for use by management. Prerequisites: ACC230.
Course Competencies
1. Cite the sources and references external users need to analyze business organizations.
2. Identify procedures used to analyze a set of financial statements for an organization.
3. Describe the role of auditing in business.
4. Identify internal controls needed in accounting systems.
5. Compare and contrast managerial and financial accounting.
6. Describe the flow of costs and the profitability of a product costing system.
7. Analyze the behavior of costs and the profitability of a product through cost-volume-profit
analysis.
8. Describe the need for budgets and prepare a comprehensive set of budgets for an
organization.
9. Explain how an organization controls costs through standard costing and variance analysis.
10. Describe taxes affecting business organizations.
11. Define the role of accounting in government.
Students with Disabilities
It is a college policy to provide reasonable accommodations to students with disabilities. If you
would like to request accommodations due to a physical, mental, or learning disability, please
contact the Disability Resources & Services office, SC-144, 480-423-6517.
Respect for Diversity
Diversity encompasses: age, life experiences, profession, race, region, nation, lifestyle, social
class, learning style, philosophy of life, orientations, religion, personality, mental and physical
challenges, customs, values, and gender. Diversity is about differences..... and different doesn’t
mean wrong. Diversity is to be respected. I am committed to fostering a respect for each others’
differences.
Academic Integrity
Ethics and values are very important in accounting and the world of business, non-profit, and
government organizations. Ethics and values are also important in education. I expect all
students to demonstrate a high level of academic integrity. All work with your name on it must
be your work. This class involves a lot of group work. However, when an individual assignment is
given be sure it is done individually. If an individual assignment is found to be a group effort, the
students will receive 0 points for that assignment. Cheating on tests will result in a failing grade
in the class.
Class Structure
I begin class assuming that you have already read the assigned reading. I will demonstrate
important concepts on the board but any PowerPoint lectures will be supplemental to what you
should have already read. Each class, you will participate in activities that clarify the material
you have read and/or complete an in-class packet. If you haven’t read the material you will be
completely lost. You MUST read the text prior to coming to class!
Student Expectations
You expect me:
1. to have perfect attendance.
2. to be prepared.
3.
4.
5.
6.
7.
to begin and end class on time.
to be courteous and respectful.
to be available to help with problems.
to have tests reflect material covered in the course.
to present course material as clearly and concisely as I can.
Instructor Expectations
I expect you:
1. to have perfect attendance.
2. to be on time and stay until the end of class. If you have to arrive late or leave early
please let me know beforehand.
3. to be prepared. At least 2 hours of outside preparation is required for each hour spent
in class. Your 6 hours a week are to be spent reading, doing homework, working on
individual projects, studying, and finishing your in-class if you did not complete it.
4. to participate. This class is not a passive, lecture class. Each student is encouraged to
share their experiences, so that we all may learn more. During class, all students must
participate in the assigned group work.
5. to contact me regarding any problems you are having in this class.
6. to be courteous and respectful to me and your peers.
Grading Policy
540 - 600 points A
480 - 539 points B
420 - 479 points C
360 - 419 points D
359 or less points F
Course Evaluation
Wiley Homework 160 points
Quizzes
120 points
Exams
320 points
600 points
Wiley Homework - 160 points – DUE AT THE BEGINNING OF CLASS after we finish the chapter!
Homework will be completed on WileyPlus. All brief exercises, exercises, and problems listed
under the Assignments section and in the syllabus are due on the date listed in the syllabus and
BlackBoard. These assignment sets are noted on the Wiley site as ACC240-A. When you click on
that link it will expand all the assignments that will be due for the course. You have three
attempts for each question. After the first attempt, if your answer isn’t correct, you’ll be given a
hint. The correct answer will be shown after your third attempt. Homework is due at the
beginning of the class per the dates listed on the syllabus. Do not leave homework until the
last minute. It probably takes longer than you think!
TESTING & GRADING: 600-point system as follows:
Evaluation
Material Covered
Tentative Dates
Exam # 1
Chaps. 19 – 21
Feb 27
Exam # 2
Chaps. 22 – 24
April 9
Exam # 3
Chaps. 25, 26, & App C
April 30
Exam # 4
Chaps. 19-26, & App C
May 7 (COMP FINAL)
Quiz # 1
Chapter 20
Feb 13
Quiz # 2
Chapter 22
Mar 12
Quiz # 3
Chapter 25
April 16
Homework (See schedule for exact exercises/problems and due dates)
PTS.
80
80
80
80
40
40
40
160
TOTAL POINTS
600
SCC General Education “WOVeN” Statement
General Education enhances students’ abilities to critically analyze information and ideas and
effectively communicate in Written, Oral, Visual, and Numerical form. General Education is
WOVeN through the curriculum at Scottsdale Community College.
Tentative Schedule
Date
Tentative Course Outline
Jan 30
Syllabus, Chapter 19, E19-2, E19-12, P194B
Feb 6
Chapter 20, E20-5, E20-6, E20-6, E20-12,
P20-4B
E19-5, AE19-8, AE19-9,
AE19-16, & AP19-4A,
Feb 13
Quiz #1, Chapter 21, E21-7, E21-13, & E21-
ABE20-6, AE20-3, AE2010, AE20-13, & AP20-4A
14
What’s Due in Wiley
Feb 20
Presidents’ Day!!!
Feb 27
Chapter 21 review, Exam #1
Chapter 22 BE22-4, E22-1, E22-3
ABE21-12, AE21-15, AP217A
Mar 5
Chapter 22, E22-5, E22-10, & E22-13
Chapter 23, BE23-2, E23-8, E23-9
ABE22-1, ABE22-5, AE222(a), AE22-7
Mar 12
Quiz #2, Chapter 23, E23-12, BE23-8, &
BE23-9
ABE22-6, ABE22-8,
AE22-9, E22-12, ABE 233, AE23-3
Mar 19
Spring Break!!!
Mar 26
Chapter 24, E24-5, E24-6
AE23-13, AE23-14,
AE23-16
April 2
Chapter 24, E24-15
Chapter 25, E25-7, E25-8
ABE24-4, ABE24-5,
AE24-3, AE24-4 (a&b)
April 9
Exam # 2, Chapter 25, P25-1B (edited)
ABE24-9, AE24-13
ABE25-4, ABE25-5
April 16
Quiz # 3, Chapter 26, E26-2, E26-4, BE26-5
AE25-4, AE25-5,AE25-6
April 23
Chapter 26, BE26-6, E26-8, E26-10
App C, BEC-1, BEC-2, BEC-3, BEC-4, BEC-7
ABE26-3, ABE26-4,
ABE26-8, ABE26-9,
April 30
Exam # 3, Review
ABE26-11, AE26-3(a &
b), AE26-6(a), AE26-7,
AE26-11, AE26-13
May 7
FINAL EXAM #4
Students are responsible for the information contained in this syllabus.
Students are responsible for understanding the college policies included in the college catalog and the
student handbook.
Students will be notified by the instructor of any changes in course requirements or policies.