Flagler College
Intermediate Accounting II
Spring - 2014
ACC 350-O
COURSE INSTRUCTORs:
Anthony A. Carro, CPA
COURSE MODE: Hybrid
This course is designed to provide a hybrid experience, including both face-toface and online activities.
Contact time will be divided in the following way:
 1 initial abbreviated face to face session
 7 face-to-face meetings
 8 online active learning activities
Online sessions will be self-paced activities using Flagler’s LMS and McGraw
Hill’s Connect site. Activities will consist of reading assignments, video lectures,
LearnSmart chapter modules, exercises and discussion forums.
Face to Face Class Time: Spring 2013, Term D
Room: TBA
Monday and Thursday, 6:00pm to 9:20pm
Tuesday April 8th
6:00pm to 9:20pm
CLASS LOCATION:
OFFICE: Room 121, University Center
Office Hours: 3:30pm-5:30pm, Monday & Thursday; 3:30 to 7:00 pm Tuesday
Office Phone: 201-8675
Email Address: carroa@tcc.fl.edu
REQUIRED TEXTS:
Custom Textbook Flagler College-Tallahassee Intermediate II, based on
Intermediate Accounting, 7th Edition, Spiceland, Sepe, Nelson, McGraw-Hill,
with Connect access. Same book used in Intermediate I
Effective Writing - A Handbook for Accountants- 8th Edition May & May,
Prentice Hall ISBN 0136029507
Required Resources:
This is a hybrid course, which utilizes both face-to-face instruction and web-based
learning management systems (McGraw-Hill Connect Accounting/Online Learning
Center)
Registering for Connect Accounting:
1.
2.
3.
4.
Go to http://connect.mcgraw-hill.com/class/a_carro_spring_2014_term_d
Click REGISTER NOW
Enter your TCC email address.
Click on “Buy Online” to purchase a year’s subscription or “Start Free Trial”.
You are required to have a laptop/notebook computer, for each face to face class.
The laptop/notebook must be WI-FI compatible. Additionally, the computer must
have the ability to create various business applicable software files, (e.g., Excel,
Word, and PowerPoint)1. Assignments, projects, quizzes and exams missed
because of the lack of the required resource cannot be made up2. All assignments
must be completed using a spreadsheet program compatible with MS Excel or
document compatible with MS Word.
COURSE REQUIREMENTS:
I have certain expectations from you, the students. Among these are:
 You are expected to attend class, engage in active learning and act professionally.
 You are required to have a laptop/notebook computer, for each class meeting.
 You are expected to have completed the assigned readings and on-line activities
in a timely manner.
 You are expected to ask about problems and concepts that you do not understand
and bring them up in the appropriate discussion board or during the face to face
class. If you do not understand something, there is an excellent chance other class
mates share your confusion.
 You are expected to notify me as soon as possible about problems that will impact
your ability to meet class requirements. Do not let problems linger!
 You are expected to complete assignments and examinations on the due date.
Late assignments are accepted on the judgment of the instructor and will be
subjected up to a 30% reduction of grade for late submissions.
 You are expected to notify me as soon as possible about problems that will impact
your ability to meet class requirements. Do not let problems linger!
 A “0” may be received for examinations that have not been taken on the exam
date without a verified excused absence.
1
Evaluation versions will not allow you to access required software features. Visit
http://www.flagler.edu/technology-services/discounts/ to purchase discounted software through the college.
2
Low battery shutdown is not an acceptable excuse; you should always bring the power cord with you to
class.

You are expected to turnoff or silence your cell phones and pagers during class
and under no circumstance answer or place a cell phone call or send/receive text
messages in the classroom. If you must answer a call, please quietly exit the
classroom.
You, the students, should have certain expectations from me, the instructor. Among
these are:
 I should evaluate each of you equally.
 I should communicate the course requirements, assignments and policies clearly
without ambiguities and in a timely manner.
 I should help you to advance your knowledge of accounting by being responsive,
proactive and understanding of your educational needs.
 I should be available to you outside of class during my office hours and respond
to your emails in a timely manner.
GRADING STANDARDS/SCALE
Grading Standards
Assessments on which your grade is computed are:
Assignment Points
On-Line Assignments 50
Topic Drills 100
Quizzes 50
Assignments 100
Midterm Exam 300
Final Exam 300
Simulations 100
Total 1000
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Topic drills are done on-line using Connect. Each chapter in the textbook has
an associated topic drill. You will be using LearnSmart which will provide you
feedback and study guidance.
On-line assignments are done through Connect and consist of an exercise
drilling your understanding and application of chapter material.
Assignments are in-class individually prepared problems and research
questions.
Simulations are individually prepared integrated business situations which
require research, problem solving and communications.
Quizzes are given on-line and consist of questions related to material to be
covered in the next face to face sessions.
Exams are given in two parts: a closed book section with multiple choice
questions and an open book/notes section with problem and essay questions.

All assessments must be completed using your laptop. Students without a
working laptop will not be able to complete the assessment. The ability to makeup a missed assessment will be on a case by case basis.
Grading Scale (Effective Fall 2011)
Grade
A
AB+
B
BC+
C
CD+
D
F
Meaning
Superior
Good
Satisfactory
Passing
Failure
Quality Points
4.0
3.7
3.3
3.0
2.7
2.3
2.0
1.7
1.3
1.0
0.0
Numerical Equivalent
930-1000
900-920
870-890
830-860
800-820
770-790
730-760
700-720
670-690
600-660
590 and lower
ATTENDANCE POLICY:
An attendance sign in sheet will be maintained for each face to face session. Be sure you
have signed in each class. Regular and punctual class attendance is expected of all
students and those students with excessive absences will be dropped from the course.
Excessive absence is defined as failing to attend 80% of the scheduled face to face
meetings, which equates two (2) for evening hybrid classes. A student who is absent, for
any reason (excused or unexcused) more than 20% of the scheduled class meetings for
the academic term will not receive credit for the course. A student who is absent
(unexcused) more than 10% but less than 20% of the scheduled class meetings for the
academic term will be subject to having their final grade reduced. Excused absences, with
permission to make up missed assignments or exams will be granted with documentation
of the following:
I. Admission to a hospital
2. Serious illness/sickness that results in a doctor’s visit
3. Serious emotional illness with documentation
4. Death of a family member or hospitalization of an immediate family member
5. Very unusual circumstances as determined by the instructor and approved by the
Campus Director
Please consult the current Flagler Catalog for further details.
ACADEMIC HONESTY:
Academic dishonesty is defined as obtaining material, including the textbook’s solution
manual, test banks and the work of former students, for any assignment from other
students (or persons) unless specifically permitted by the Professor3. On test and exams it
is defined as obtaining answers to questions from other students, or other sources, other
than that which the student should have in his/hers academic preparedness and specific
authorization of the instructor. In the case of academic dishonesty, a “0” will be given as
a grade for that dishonest activity. If academic dishonesty occurs a second time, a letter
grade of an “F” will be given for the entire course. Additionally, the academic dishonesty
matter will be referred to the Campus Dean.
METHOD OF INSTRUCTION
The instructional design for this course consists of five interlocking components:
 On-line learning activities which include readings, video lectures, topic drills and
on-line assignments enabling you to gain knowledge and comprehension of
accounting terminology and concepts
 In-class workshops where you will work on applying these accounting terms and
concepts to problems
 In-class assignments where you will work on problems which require you to
appraise data, compare alternate accounting treatments and solve problems
 Simulations which require you to exercise professional judgments, research
accounting standards, make and defend recommendations and communicate your
findings
 Examinations which will require you to demonstrate your knowledge
understanding, application, analysis and evaluation of accounting terminology,
concepts, problem solving and communication covered in the course material.
You will also be required to design a set of professional grade workpapers as
practiced by accountants.
Coverage for each topic is accomplished using a variety of on-line learning activities and
through personal interaction with the instructor during face to face sessions.
The majority of face to face session time will be devoted to active learning activities.
During a workshop students will work on problems related to the topic. Students will be
encouraged but not required to work with other students. This initial work will not be
graded. Later in the session students will be given individual assignments which will be
graded.
Throughout the course technology used in the profession will be integrated. Video
lectures & presentations will be available for students to view and demonstration
problems will be conducted using Excel worksheet. During the face to face sessions
students will use their laptops to complete and submit assignments. Flagler’s LMS
3
Students are permitted to assist each other in the preparation of homework and case studies. Students are
encouraged to seek assistance from outside sources such as the Learning Commons Writing Center, friends,
family and colleagues to review case studies.
integrated with McGraw-Hill’s Connect/Accounting will be the exchange point for all
course material and assessments, including examinations.
STATEMENT ON DISABILITIES:
Students who wish to request academic accommodations, such as alternative test
administration and/or the services of interpreters, note-takers, and readers must register
with Flagler College — Tallahassee Campus Dean and provide documentation of their
disabilities. Contact Dr. Donald Parks, University Center for information.
IMPORTANT COURSE OBJECTIVES
EXPECTED STUDENT LEARNING OUTCOMES:
Important learning objectives of this course include:
 Learning fundamental accounting principals, generalizations and theories.
 Learning to apply course material to improve problem solving and decision
making.
 Developing specific skills, competencies, and points of view needed by
accounting professionals.
Upon completion of this course, the student should be able to understand financial
accounting topics, perform related computations and journal entries and compile financial
statement preparation relating to:
 Reporting cash & equivalents
 Valuation of accounts and note receivable
 Financing with receivables
 Recording and measuring inventory, periodic and perpetual cost flow methods
 Inventory estimation techniques
 Valuation of operating assets at acquisition
 Self-constructed assets
 Measuring cost allocations – depreciation, depletion, and amortization
 Investments – trading, available for sale, and held to maturity
 Accounting for investments
 Current & contingent liabilities
Flagler College Core Competencies
Flagler College has identified seven core competencies – reading, writing, speaking,
mathematics, technology, research, and critical-thinking as essential components of the
academic program. All graduates, regardless of their major, must demonstrate that they
are competent in all seven areas; therefore, each Flagler College course emphasizes at
least two core competencies.
The first competency, reading, is an underlying skill in all Flagler College courses;
therefore the reading competency is measured by general student success in the class. All
courses address at least one core competency in addition to reading.
Acc350 addresses the following core competencies which are measured by the methods
listed aside the competency.
1st Core Competency: Reading - Assigned textbook topics and Simulations
2nd Core Competency: Writing - Measured by: Exams & Simulations
3rd Core Competency: Research - Measured by: Exams & Simulations
4th Core Competency: Mathematics- Problems, Simulations & Exams
WRITING COMPETENCY
To ensure the quality of the Flagler College degree it is expected that all Flagler students
will write at a college level. The College offers a writing skills program to help students
who have writing deficiencies attain a level of writing proficiency that will help them
succeed in their academic and professional lives.
At the recommendation of any instructor students may be referred to the ENG101 –
Writing Skills course. ENG101 is a course designed to strengthen a student’s writing
ability. Any student referred to this class must attend in the first semester following the
referral and must pass ENG101 before graduating from Flagler College. ENG101 is a
non-credit course and will be graded on a (P) or (F) basis.
Students are encouraged to take advantage of resources available to them on the TCC
campus. TCC’s Writing Center is open to all Flagler students who wish to improve their
writing skills.
COURSE SCHEDULE
See separate file “course plan” for full schedule.