Course Syllabus (Tentative)
BSAD 53b Introduction to Accounting 2
Spring Semester 2013
www2.bakersfieldcollege.edu/ivey
Office: Business B-1
Phone (661) 395-4363
Michael Ivey, Professor
Bakersfield College
1801 Panorama Drive
Bakersfield, CA 93305
e-mail: Mivey@bakersfieldcollege.edu
Office Hours
Monday
8:00 – 9:30 a.m.
12:35 – 1:00 p.m.
Tuesday
9:30 – 10:00 a.m.
Wednesday
8:00 – 9:30 a.m.
12:35 – 1:00 p.m.
Thursday
9:30 – 10:00 a.m.
Other times by appointment
Required Text and Materials: College Accounting, 19th Edition Chapters 1 -27. Heintz,
James A., and Robert Parry, Southwestern College Publishing, 2008 ISBN: 0-324-37616-2.
OR
College Accounting, 20th Edition Chapters 1 -27. Heintz, James A., and Robert W. Parry,
Southwestern College Publishing, 2011 ISBN: 0-538-74519-3
Course Description: A continuation of an introduction to modern financial accounting
theory and practice. Analysis of financial transactions peculiar to partnership and
corporate forms of business ownership. Accounting methods and procedures including
valuation of inventory, accounts receivable, note receivable, notes payable, depreciation,
depletion, amortization, capital stock transactions, bonds and other long term liabilities,
worksheets and payroll.
Prerequisites: BSAD 53a
Credit Hours: 3 lecture non-transferable
Student Learning Outcomes:
1. process transactions germane to corporations;
2. identify the differences in the accounting process of a corporation as contrasted to
other business forms;
3. understand long-term liabilities, bonds, and present value tables;
4. process transactions dealing with debt and stock investments;
5. prepare a statement of cash flows;
6. analyze and interpret financial statements by use of ratios, trends, and comparisons;
Grading
Chapter Tests (3 @ 100 points)
Final Examination
Homework
Total Points Available
300
100
135
535
Scale
A = 100 – 90
B = 89 – 80
C = 79 – 70
D = 69 - 60
Attendance: There is a direct correlation between attendance and your grade. The fewer
days missed, the higher your grade. In the above grading scale, attendance is not
considered as part of your grade, but you will miss instructor and class discussions that may
help you understand material that is important. Please try to attend regularly and on time,
if you know you will be absent, please let the instructor know immediately. Any work
missed is your responsibility to make up and the instructor will not remind you of missed
work. The instructor uses a one week policy, that is, work missed must be completed
within one week and you will penalized one letter grade for late work turned in.
Class Rules:
1. Attend class promptly as required by your schedule.
2. Be prepared before you come to class, including having assignments read and
homework completed.
3. Take notes in class to help remind you of topics discussed when reviewing chapter
tests.
4. The student is on his or her honor. This means cheating is unacceptable and will not
be tolerated. Anyone found cheating in this course will receive a grade of “0” on
the work involved or may be asked to withdraw from the course.
5. It is your responsibility to drop the course if you stop attending – not the
instructor’s.
6. If you feel you are not getting what you expect or deserve from the instructor, talk
to him. It will not affect your grade!
****Students with disabilities who believe they may need accommodations in this class
are encouraged to contact Disabled Student Programs & Services located at Student
Services Building, 1st Floor, Counseling Center (661-395-4334), as soon as possible to
better ensure such accommodations are implemented in a timely fashion.
Tentative Schedule
Read
Chapters
Week ending
1/23/13
Chapter 16
Example Problems worked Homework Assignments
Ex 16-1A, 16-2A, 16-3A, 16Problem 16-8B
4A 16-6A Problem 16-8A
January 28, 2013
Last day to drop semester length classes without receiving W grades
Week
Chapter 17
ending 2/6/13
Ex 17-2A, 17-4A, 17-5A, 17-6
Problem 17-11B, 17-12B
A Problem 17-11A, 17-12A
2/11/13
TEST on Ch 16 - 17
Week ending
2/27/13
Chapter 18
Ex 18-1A, 18-2A, 18-3A,
Problem 18-7A, 18-9A
Problem 18-9B
Week ending
3/13/13
Chapter 19
Ex 19-1A, 19-2A
Ex 19-1B, 19-2B
Week ending
3/20/13
Chapter 20
Ex 20-2A, 20-3A, 20-4A
Problem 20-8A
Problem 20-8B
March 22, 2013
Last day to withdraw from semester length classes and receive W grades
Week ending
4/3/13
Chapter 21
4/10/13
Week ending
4/17/13
Problem 21-9B
TEST Ch 20 - 21
Chapter 22
4/24/13
Week ending
5/1/13
Ex 21-2A, 21-3A, 21-5A
Problem 21-9A
Ex 22-1A, 22-2A, 22-3A, 224A, 22-5A, 22-6A Problem Problem 22-11B
22-11A
TEST Ch 22
Chapter 23
Ex 23-1A, Problem 23-12A
Appendix
chapter 23
Read only
Problem 23-12B
Test CH 23 - Final Exam Wednesday, May 8, 2013 @ 10:00 a.m.