ACCOUNTING 2302
SYLLABUS
HOUSTON COMMUNITY COLLEGE
ACCT 2302 – PRINCIPLES OF ACCOUNTING II. This course covers the fundamentals of managerial
accounting, including job order and process costing, cost behavior, standard costing, budgeting, capital
budgeting and relevant costing.
Meeting days and time: Monday and Wednesday, 9:30 AM – 11 AM
Meeting place: Stafford Learning Hub Room 227
Course Reference Number: 46883
Instructor: Sarah Smith
Instructor of Accounting
http://connect.mheducation.com/class/s-smith-spring-2015-acct-2302
Website: Eagle online, McGraw-Hill Connect
Office hours: I teach part time and do not have an office. I am available after the class and by
arrangement.
Phone number: (713)261-4339
Email: sarah.smith@hccs.edu or sarahbethsmith1@aol.com
(preference is the aol address)
LAST DAY TO WITHDRAW : March 24, 2015
“ School policy on withdrawals Houston Community College has a policy that, if a student has
enrolled in a class and dropped it more than 3 times, he may have to pay a raised tuition for that
class if he chooses to take it again.”
Course overview Catalog Description: An introduction to managerial accounting including a study of
costs and cost behavior within business entities, the use of cost information for planning and control
decisions, and product costing for purposes of inventory valuation and income determination.
Textbook and related material
Required for the course: : Acct 2302 Managerial Accounting Wild for Houston Community College. 5th
edition
McGraw-Hill Connect Accounting (purchase of access to website.)
http://connect.mheducation.com/class/s-smith-spring-2015-acct-2302
BEHAVIOR IN THIS CLASSROOM – Please treat this classroom the way you would a job. Texting or playing
computer games during work would be considered unacceptable behavior; same in the classroom. On the other
hand, a lot of what we will be doing is dependent on availability of your electronic devices, so I am going to ask
you, if you have one, to bring your laptop or tablet to class, or have a Smartphone available. We can certainly use
them for the group assignments, and they will be totally necessary for the Socrative assignments. For those of you
that don’t have one of these available at least for the Socrative assignments, we will make some kind of
arrangements.
Evaluation Requirements
Your final grade for this course will be based on how well you do in meeting the evaluation requirements
listed on your assignment schedule and applying the grading scale which is listed below:
3 online tests
45
Quizzes
10
Classroom activity
10
Final Exam
15
Homework
20
Total
100 points
Bonus points
10
TESTS - There are two tests. They will be online and you will take them on your own. I will drop the lowest grade.
The tests are similar to the homework problems. I will give you 6 or 7 problems, and you will have to solve 4 or 5,
depending on how I am feeling. If you work the rest, I give your top grades.
QUIZZES – There will be a quiz the class period following each chapter, and they will be given at the beginning of
class. We will use Socrative Student for this, so you will need to use your cell phone, a tablet or a laptop. They will
generally consist of 5 short-answer or multiple choice question, and the time will be very limited for these –
generally no more than 10 or 15 minutes. If you miss the quiz, you do not get to make it up, so you should plan to
be on time.
FINAL - The final is online, and similar to the tests. It will probably be over the material from the second
half of the semester.
CLASSROOM ACTIVITY – I am a great believer in group activity, and I will assign you several times to
groups, to complete an assignment, generally in class. Your group will complete the assignment, but
each person in the group will upload the assignment in Eagle. I will grade you on accuracy and
timeliness, as well as how much thought it looks like you put into the assignment.
HOMEWORK – there are about 12 homework assignments. Each is worth 2.5 points. In order to get the
full 20 points of homework credit, you have to complete at least 8 assignments with a perfect score on
each assignment. If you work more than that, I will give you a bonus point for any essentially complete
homework assignment additional.
BONUS POINTS – the best way to earn bonus points is to 1)be present in class and participating when
there is a classroom activity announced, 2) be on a winning team when an activity is played as a game, or
3) to respectfully and tactfully be successful in catching me in an error when I am lecturing or solving a
problem on the board. See below for more on 1) and 2).
1 AND 2 – the only way that you can earn a bonus point for either 1 or 2 above is to be present at the
beginning of the time when an activity is announced and be available when teams are divided up. That
means that if you come in late, you will not be eligible.
OPTIONAL WORK (no grade for this)
In addition, and for your practice, only, I have a series of optional assignments. These cover the material
from the textbook in more depth than the interactive assignments, and most of the test questions will be
drawn from them or from problems very similar to them. It would be a good idea to work some of these
problems! (these are what I used to use for homework assignments, and, as I said earlier, most of the
test questions will come from these.)
ATTENDANCE - I take attendance daily. Please do not ask me to give you credit for attendance on a
day when you arrived late. Also do not ask me to make a request for you to be reinstated in my class if
you have been dropped due to lack of attendance. After the first two weeks, this is no longer an issue.
After that point, if you stop coming to class, you should not expect me to drop you from the course. This is
your responsibility.
Grading scale
89-5-100
A
79.5-89.49
B
69.5-79.49
C
59.5-69.49
D
59.49 and below
F
Shool withdrawal policy
It is the responsibility of each student to officially drop or withdraw from a course. Failure to officially
withdraw may result in the student receiving a grade of F in the course. A student may officially withdraw
in any of the following ways:
1) Complete an official withdrawal form at any HCCS campus.
2) Send a letter requesting withdrawal to:
Registrar
Houston Community College System
P.O. Box 667517
Houston, Texas 77266-7517
The withdrawal will be effective as of the date of the postmark. Withdrawals will not be accepted by
Attendance – School policy and my policy
School Policy: A student may be dropped from any course for excessive absences after the student has
accumulated absences of 12.5% of the hours of instruction. For example, in a 3-credit hour lecture class
meeting 3 hours per week, a student may be dropped after 6 hours of absence.
My policy on attendance - if you stop coming to class I will NOT drop you. You will make an F if you do
not withdraw from the course.
Tentative Instructional Outline
Week No.
Chapter, what we will cover
Activities and
assignments include:
Date
1
JANUARY 21
Introduction, review of the class and the syllabus. Set up Socrative
Student with class.
Chapter 13. Financial Statement Analysis.
2
JANUARY 26
2
JANUARY 28
3
Finish lecture, Chapter 13
Group activity I
BTN 13-7, BTN 13-3, BTN-131 (in this order, as many as
time will allows.)
Finish Group activity I, financial statement analysis.
Wrap-up.
Chapter 14, Managerial accounting concepts
FEBRUARY 2
3
Managerial accounting concepts
FEBRUARY 4
4
Chapter 15 – Job order costing
FEBRUARY 9
4
FEBRUARY 11
5
Chapter 15 – group activity II
Test 1 over Chapters 13, 14 and 15 February 12-15.
Chapter 16 – process costing
Garrison 3-29 already on
Eagle
FEBRUARY 18
6
Finish process costing
FEBRUARY 23
6
Chapter 17 – Activity-based costing
FEBRUARY 25
7
Group activity III
MARCH 2
7
P 17-5B, Garrison P7-16, P719, P7-20
Chapter 18 – CVP Analysis
MARCH 4
8
Chapter 18
MARCH 9
8
MARCH 11
9
MARCH 23
9
Chapter 18 – Group activity IV
Test 2 online March 12-15
CBP Analysis and Everyday
Life, Garrison Case 2-26,
Case 5-32, Case 5-33.
Chapter 19 – Variable costing
Last day to withdraw is March 24
Chapter 19
MARCH 25
10
Chapter 20- Budgeting
MARCH 30
10
Chapter 20 – Group Activity V
Garrison – Case 8-29
APRIL 1
11
Finish group activity
APRIL 6
11
Chapter 21 - Standard costing
APRIL 8
12
Group Activity VI
APRIL 13
12
Garrison Case 9-27, 9.28, 1017
Chapter 22 –responsibility accounting
APRIL 15
13
Chapter 22 – Group Activity VII
APRIL 20
13
Chapter 23 – relevant costing
P 22-6B, 22-1B, Garrison P
11-14
APRIL 22
14
Group Activity VIII
APRIL 27
14
P 23-6B, BTN 23-3 Ethics
Challenge, 5 Garrison cases
Chapter 23 – group activity -Relevant costing
APRIL 29
15
Chapter 24 – capital budgeting
MAY 4
15
BTN 24-5 Taking it to the net,
Garrison 13-33, 13-35
Group Activity IX
MAY 6
16
Final exam
MAY 10-MAY 13
Incompletes
The grade of “I” (incomplete) is conditional and at the discretion of each instructor. If you receive an “I,”
you must arrange with your instructor to complete the course work by the end of the following term
(excluding summer.) After the deadline, the “I” becomes an “F”.
Students with disabilities-academic dishonesty
Students with disabilities
Any student with a documented disability (e.g. physical, learning, psychiatric, vision, hearing, etc.) who
needs to arrange reasonable accommodations must contact the Disabilities Service Office at the
respective college at the beginning of each semester. Faculty is authorized to provide only the
accommodations requested by the Disability Support Services Office.
Academic Honesty
Students are responsible for conducting themselves with honor and integrity in fulfilling course
requirements. Penalties and/or disciplinary proceedings may be initiated against a student accused of
scholastic dishonesty.
“Scholarly dishonesty” includes, but is not limited to, cheating on a test, plagiarism, and collusion.
My policy on academic dishonesty If I find that you have been cheating, I will lower your semester grade
by one letter and give you a zero on the test or assignment. If I find you have done it again, I will drop you
from the class with an F. This includes but is not limited to cheating on tests and turning in the solutions
manual as homework.
Accounting Department Website
Our website is www.hccs .edu
Tutoring/Lab Hours See your instructor for lab and tutor times.
Withdrawals-evaluations
School policy on withdrawals Houston
EGLS3 -- Evaluation for Greater Learning Student Survey System
At Houston Community College, professors believe that thoughtful student
feedback is necessary to Community College has a new policy that, if a student has enrolled in a class
and dropped it more than 3 times, he may have to pay a raised tuition for that class if he chooses to take
it again.improve teaching and learning. During a designated
time, you will be asked to answer a short online survey of research-based
questions related to instruction. The anonymous results of the survey will be
made available to your professors and division chairs for continual improvement
of instruction. Look for the survey as part of the Houston Community College
Student System online near the end of the term.
This year, HCC with the help of the Faculty Senate is implementing the online
EGLS3 -- Evaluation for Greater Learning Student Survey System to replace the
paper SEOI, Student Evaluation of Instruction. More messages will come
throughout this semester.