Accounting 2 - Course Syllabus, Spring – 2015
Section # 0107 MTWTh 8:00 am to 9:10 am Bus 3208
Section # 0108 MTWTh 9:35 am to 10:45 am Bus 3208
Section # 0109 MW
11:10 am to 1:40 pm Bus 3208
INSTRUCTOR: A. Partington, Professor/CPA/CGMA - Telephone: 818-710-4388; e-mail: partina@piercecollege.edu
Office: Bus 3213A - Hours: Before/after each class and by appointment.
REQUIREMENTS:
Text: - Accounting, 25E Chapters 13-26 - Warren, Reeve, Duchac: Southwestern CengageLearning.
Cengage Now Access code is included with your text (if purchased in campus book store), computer, internet and printer,
calculator (basic four functions), five (5) Scan Tron Forms.
STUDENT LEARNING OUTCOMES:
1. Illustrate the importance of present-value in detemining the face value of a bond.
2. Prepare the operating section of the cash flow statement using both direct and indirect methods and the investing and
financing activties section of the statement of cash flows.
3. Understand the flow of production costs for a small manufacturer entity.
4. Compute the cash payback, average rate of return, net present value and the internal rate of return methods for a capital
investment project.
CLASS ETIQUETTE: Taping of lecture is allowed with permission. Technical devises, such as cell phones must be
turned off. Do not send or read text messages/e-mails in class or leave class to use technical devises. Hoodies should not be worn
over ears and ipods not in ears during class. Three points will be deducted from your total points, after first warning, and each
time thereafter.
COURSE STRUCTURE: Class time will be divided between lecture, discussing and demonstrating the assigned
coursework. In order to get a basic understanding of the class lectures, students should have read the assigned chapter(s) prior to
class. Systematic preparation for each class is an absolute must for success. Bring Chapter text, pencils and pens along with
calculator to each class.
ATTENDANCE: After the first week of class a seating chart will be made and attendance will be taken with verification by
your student ID with picture. If you are not present when attendance is taken you will be marked absent. Early leaves and
extended breaks will be counted as a full absence (no exceptions). Absences of more than 5 class hours for the semester will
result in a reduction of one point for each class hour missed, and be considered in determining your overall points. If you miss a
class, it is your responsibility to turn in assignments on time, obtain accurate notes and information from a classmate and
download any information posted on my Pierce webpage. It is your responsibility to drop any class. After the census date, I will
not automatically drop students who stop attending class. Students should never rely on the instructor to drop them.
However, advise me, if you drop my class.
EXAMINATIONS: Semester exams will be given during the regularly scheduled class periods. There are NO make ups of
Semester exams or the final exam. The lowest exam score of the four semester exams given (including a missed exam) will be
eliminated. However, the final exam score will be counted. Exam questions will be multiple-choice (M/C) questions; however,
for all M/C calculation questions, work must be shown separately “referencing the calculations to the question asked” or no
credit for the question will be allowed. Scan Tron Forms, pencil, eraser and simple calculators are needed. Cell phones, etc. and
advanced calculators cannot be used on the day of the exams. Scores will be available 2 school days after exams are given. You
must take the exams on day and times scheduled and have your student ID with picture to be given an exam - no exceptions.
QUIZZES: A few unannounced quizzes may be given during the semester. Quizzes will typically be in the multiple choice
format. Make up quizzes will not be given. Points earned on quizzers will be added to total points as “extra credit”.
COURSEWORK: Assignments, points assigned and completion dates will be given later via my Pierce web page. The
assignments will require you to access the publisher’s on-line material requiring an internet password, which is included with the
purchase of course materials from Pierce campus book store. Extra points will be added after final examination to determine
final course grade.
GRADING: The final grade in the course will be based on the total points from the semester exams, final exams, quizzes,
course work, attendance, tardiness, preparedness, attitude (including talking with fellow students in class or failing to turn off
technical devises) will influence the final course grade. Cheating on any examination will result in an automatic failure for the
exam and subsequent disciplinary action by the College.
Your overall grade for the course will be based on the following maximum points:
Semester exams=3 highest scores @ 100 points each.
300
Coursework=50 points (any extra points earned above
50 points will be considered extra credit)
50
Final examination
150
Total points
500
Minimum points for: A=450 points; B=400 points; C=350 points; D=300 points
Course Schedule (ignore Appendix unless told otherwise)
Week Chapters Numbers
1-2 Chapter 13
3-4 Chapter 14
Chapter 14
Test 1
Chapter Subjects & Activities
Corporations: Organization, Stock Transactions, and Dividends
Long-Term Liabilities: Bonds and Notes
Chapters 13 & 14
5
6
7
7
Chapter 15
Chapter 16
Chapter 17
Test 2
Investments and Fair Value Accounting
Statement of Cash Flows
Financial Statement Analysis
Chapters 15, 16, & 17
8
9-10
10
Chapter 18
Chapter 19
Test 3
Managerial Accounting Concepts and Principles
Job Order Costing
Chapters 18 & 19
11
12
12
Chapter 20
Chapter 21
Test 4
Process Cost Systems
Cost Behavior and Cost-Volume-Profit Analysis
Chapters 20 & 21
13
13
14
14
15
Chapter 22
Chapter 23
Chapter 24
Chapter 25
Chapter 26
Budgeting
Performance Evaluation using Variances from Standard Costs
Performance Evaluation for Decentralized Operations
Differential Analysis & Product Pricing
Capital Investment Analysis
Final Exam
Only Chapters 22, 23, 24, 25 & 26
Dates:
February
9, 2015
February
February 16, 2015
February 22, 2015
March
31, 2015
April 4 thru 10, 2015
May
7, 2015
May
25, 2015
May
28, 2015
Classes begin
Presidents Days – College Closed
Last day to Drop without a “W”
Cesar Chavez - College Closed
Spring Break – No Classes
Last day to drop with a “W”
Memorial Day - College Closed
Last day of instruction
Final Examination Schedule (You must take Final on day scheduled-no exceptions)
Section 0107 Tuesday
06/02/15 @ 8 am to 10 am
Section 0108 Wednesday 06/03/15 @ 9 am to 11 am
Section 0109 Monday
06/01/15 @ 11am to 1 pm
In Case of Emergency: When on campus, call 818 710-4311
818 710-4311 for immediate
response from the Campus Sheriff. Do not call 911, as this will result in a substantial delay.
Please program the Emergency Sheriff’s number into your cell phone contacts.