Course Syllabus
BSAD 53b Introduction to Accounting 2
Spring Semester 2015
www2.bakersfieldcollege.edu/ivey
Office: Business B-1
Phone (661) 395-4363
CRN: 30749 Meets Mon 6 – 9:10 p.m.
Michael Ivey, Professor
Bakersfield College
1801 Panorama Drive
Bakersfield, CA 93305
e-mail: Mivey@bakersfieldcollege.edu
Office Hours
Monday
Tuesday
Wednesday
Thursday
5:30 - 6 p.m.
9:30 – noon
none
9:30 – 11:30 a.m.
Other times by appointment
Required Text and Materials: College Accounting, 20th Edition Chapters 1 -27. Heintz, James A.,
and Robert W. Parry, Cengage Publishing, 2011 ISBN: 0-538-74519-3.
OR
College Accounting, 21st Edition Chapters 1 -27. Heintz, James A., and Robert W. Parry, Cengage
Publishing, 2014 ISBN: 978-1285-05541-1.
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 B53a
Credit Hours: 3 lecture non-transferable
Student Learning Outcomes: Upon successful completion, the student will be able to:
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
Points Available
300
100
150
550
Percentage Scale
A = 100 – 90%
B = 89 – 80%
C = 79 – 70%
D = 69 – 60%
F = Below 60%
Points Scale
492 – 550
437 – 491
395 – 436
327 – 394
0 - 326
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. Late assignments will be accepted but there will be a 10% penalty for
each week the assignment is late. After 3 weeks, the assignment will no longer be accepted.
BC Attendance Policy: Students who have been absent from a class should notify the instructor of
the reason for the absence. Absence in no way relieve students of responsibility for work missed.
Excessive absences may result in the student being dropped from the course.
Instructors may drop a student from a course when absences number the equivalent of two weeks of
class recorded from the first day of instruction. If particular circumstances warrant and can be
justified academically, faculty members may drop students after less than two weeks of absences.
Faculty members may give consideration to excusing students from classes to participate in
scheduled college activities (athletics, music, field trips, etc.). The student must make arrangements
in advance to make up the work to be missed.
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 be referred to the Dean of Students.
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
Class Meeting
1/26/2015
Read Chapters
Chapter 16
Example Problems worked
Ex 16-1A, 16-2A, 16-3A, 164A 16-6A Problem 16-8A
Homework Assignments
Problem 16-8B
February 1, 2015: Last day to drop semester length classes without receiving W grades
2/2/2015
Chapter 17
2/9/2015
Ex 17-2A, 17-4A, 17-5A, 17-6
Problem 17-11B, 17-12B
A Problem 17-11A, 17-12A
TEST on Chpts. 16 - 17
2/23/2015
Chapter 18
Ex 18-1A, 18-2A, 18-3A,
Problem 18-7A, 18-9A
Problem 18-9B
3/2/2015
Chapter 19
Ex 19-1A, 19-2A
Ex 19-1B, 19-2B
3/9/2015
&
3/16/2015
Chapter 20
Ex 20-2A, 20-3A, 20-4A
Problem 20-8A
Problem 20-8B
3/23/2015
Chapter 21
Ex 21-2A, 21-3A, 21-5A
Problem 21-9A
Problem 21-9B
March 27, 2015: Last day to withdraw from semester length classes and receive W grades
Spring Break the week of March 30 – April 5
4/6/2015
TEST Chpts. 20 - 21
4/13/2015
Ex 22-1A, 22-2A, 22-3A, 224A, 22-5A, 22-6A Problem
22-11A
Chapter 22
4/20/2015
Problem 22-11B
TEST Chpts. 22
4/27/2015
Chapter 23
Ex 23-1A, Problem 23-12A
Problem 23-12B
5/4/2015
Appendix
chapter 23
Study Guide for Final
5/11/2015
Test Chpt. 23 - Final Exam Monday May 11 at 6 p.m.