UNIVERSITY of BRIDGEPORT
SCHOOL of BUSINESS
ACCT 102 (Section 12) - PRINCIPLES OF ACCOUNTING II
Fall 2014
Professor: Matthew G. Maron, CPA
STUDENT SYLLABUS
Room: Mandeville 208
Class Schedule: Tu/Th 11:00am – 12:15pm
3 Credit Hours
My office is located in Mandeville Hall, Room 209
Telephone number (School) 203-576-4008, (Home/Office) 203-746-3710
Email: maronmg@aol.com
Office hours: Tuesday
1:00 – 2:30pm
Wednesday 2:00 – 5:00pm
Required Text:
FINANCIAL & MANAGERIAL ACCOUNTING, Warren Reeve Duchac, 12th Edition
ISBN: 13-978-1-133-95242-8
South-Western Publishing 2012, 2014
Chapters are available for purchase from www.ichapters.com.
Course Description:
A continuation of Accounting 101, studying the basic principles of accounting, and how
to account for business transactions. Emphasis on the understanding of how financial
statements are prepared, and how they are used as a basis for decision making by business
owners, investors, creditors, government and others interested in the financial condition of
an economic entity and the results of its operations.
Course Objective:
(a) Knowledge Objective.
To obtain additional understanding of financial accounting (in accordance with
Generally Accepted Accounting Principles, or GAAP), and the role of accounting information
in the overall management and evaluation of a business.
(b) Learning Objective.
Upon successful completion of this course, students will have a more in-depth
knowledge of Financial Accounting, including, but not limited to: The Sarbanes-Oxley Act;
Bank Reconciliations; Uncollectible Accounts Receivable; Depreciation and Amortization;
Wages and Payroll Taxes; Stock transactions relating to the issuance of common and
preferred stock; Treasury Stock; Dividends; and the issuance of Bonds.
Components of Course Grade:
Mid-Term
Final Exam
Class Participation
30%
50%
20%
Criteria for Evaluation of Class Participation:
1) Participation
Students will be evaluated on their demonstrated ability to understand an assigned
question, correctly identify the approach to solving the problem, select the appropriate data
to use in the solution, select and use the proper quantitative or other analytic tool for the
solution, and communicate effectively their response to the question.
2) Attendance
Attendance will be taken at the beginning of each class. You are expected to be in
attendance at the start of each class. Habitual late attendance will be marked against class
participation.
3) Homework
Students are expected to be prepared for each class. This includes having read any
material assigned, and having completed the assigned problems. Homework will be
collected at the end of each topic/chapter.
4) Disruptive Talking
“Disruptive talking” is talking and/or interfering while the teacher is lecturing, or
while a classmate is asking/answering a question in class. Disruptive talking will be
marked against class participation.
Make-up Test Policy:
You are expected to take the mid-term exam on the date indicated. If you miss the
mid-term, you must take a make-up, and will receive a ten-point (10) penalty on the
make-up (e.g. if you earn a grade of 90 on a make-up mid-term, you will receive a grade of
80).
NOTE: THERE IS NO MAKE-UP FOR THE FINAL EXAM.
Miscellaneous Notes:
There will be NO MAKEUP for missed classes or assignments. It is your responsibility
to contact a classmate to obtain notes if a class is missed. A zero grade will be assigned for
any missed work.
No electronic devices (except calculators) are allowed in class.
be silenced or turned off.
Cell phones should
The use of a pencil for homework and exams is highly recommended.
CHEATING - Any student found cheating on an exam will receive a grade of zero
(0) for the exam.
As a UB policy, it is expected that each student that attends one hour of classroom
instruction will require a minimum of two hours of out of class student work each week for
approximately fifteen weeks for one semester.
Academic Honesty Standards:
It is the student’s responsibility to familiarize himself or herself with and adhere to the
standards set forth in the policies on cheating and plagiarism as defined in Chapters 2 and 5
of the Key to UB http://www.bridgeport.edu/pages/2623.asp or the appropriate graduate
program handbook.
Syllabus is subject to change.
Key Dates:
Thursday 10/16 – Mid Term Exam
Thursday 12/4 – Last Class
xxxxxxx 12/xx – Final Exam
ACCT 102 (Section 12) - PRINCIPLES OF ACCOUNTING II
Fall 2014
Assignment schedule
Class date
Aug. 26 Tu
28 Th
Topic
Introduction
Chapter 7 Discussion
Homework (due next class)
Read Chapter 7 (Sarbanes-Oxley, Internal Control & Cash)
(Note: Skip pages 320 – 327)
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Sept. 2
4
Tu
Th
Chapter 7 Discussion
Chapter 7 Problems
Chapter 7 Written Assignment
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9
11
Tu
Th
Chapter 7 Problems
Chapter 8 Discussion
Read Chapter 8 (Receivables)
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16
18
Tu
Th
Chapter 8 Discussion
Chapter 8 Problems
Chapter 8 Written Assignment
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23
25
Tu
Th
Chapter 8 Problems
Chapter 9 Discussion
Read Chapter 9 (Fixed Assets & Intangible Assets)
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30
Oct. 2
Tu
Th
Chapter 9 Discussion
Chapter 9 Discussion
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Chapter 9 Written Assignment
7
9
Tu
Th
Chapter 9 Problems
Chapter 9 Problems
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Read Chapter 10 (Current Liabilities & Payroll)
14
16
Tu
Th
Chapter 10 Discussion
Mid-Term
21
23
Tu
Th
Chapter 10 Problems
Chapter 11 Discussion
28
30
Tu
Th
Chapter 11 Discussion
Chapter 11 Problems
Nov. 4
6
Tu
Th
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Chapter 10 Written Assignment
Chapters 7,8,9
Read Chapter 11 (Corporations: Stock Transactions & Div.)
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Chapter 11 Written Assignment
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Chapter 11 Problems
Read Chapter 12 (Long Term Liabilities: Bonds & Notes)
Chapter 12 Discussion
(Note: Skip “Present Value” computations)
Chapter 12 Written Assignment
11 Tu
Chapter 12 Problems
13 Th
Chapter 14 Discussion
Read Chapter 14 (Statement of Cash Flows)
(Note: Skip pages 656-end of chapter)
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Nov 18 Tu
20 Th
25 Tu
Dec. 2 Tu
4 Th
Dec. xx
xx
Chapter 14 Discussion
Chapter 14 Discussion
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Chapter 14 Written Assignment
Chapter 14 Problems
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Chapter 14 Problems
Chapter 14 Problems
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FINAL EXAM
Chapters 10,11,12,14
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ACCT 102 (Section 12) – PRINCIPLES OF ACCOUNTING II
Fall 2014
Written Assignment Schedule
Homework
Ch 7
To be assigned in class
Ch 8
To be assigned in class
Ch 9
To be assigned in class
Ch 10
To be assigned in class
Ch 11
To be assigned in class
Ch 12
To be assigned in class
Ch 14
To be assigned in class