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Course Syllabus
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Course Goals
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Principles of Accounting II is a continuation of
Principles of Accounting. The course will introduce accounting
procedures related to corporations and manufacturing. The course also
includes an introduction to capital budgeting, analysis of financial
statements and decision-making by management.
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Course Design
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This course is designed to use the tools of the
internet/computer-based and related text. Presentation of the material will
be in the format of:
- Reading assignments
from the text
- Homework assignments
from the text and online research
- E-Lectures
- Instructor lectures
- Concept quizzes
- Threaded discussion
online with the instructor and classmates
- Tests online
- One-to-one via email
- Games to reinforce
material
- Lecture on exercises
not assigned
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Prerequisites
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You must have the technology and the skills to
operate a computer, navigate on the Internet, and have the ability to send
and receive email with attachments. In addition you must have completed
ACCT101 Principles of Accounting I. Make sure you check out the
technical requirement to be successful in the class. To review the technical
requirement go to http://www.dmacc.edu/distance/browsertest.asp
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Required Text
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Accounting by Warren Reeve Fees, 21th Edition
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Strategies
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- Review chapter
objectives.
- Review text
materials.
- Use other
recommended resources provided.
- Practice the concept
quizzes and games online..
- Participate in
Threaded Classroom discussion online.
- Prepare and send
textbook assignments. (See choices on submission in Unit 1 assignment.
instructor.
- Prepare Webliography
reports throughout the term and submit reports on subjects of
interest via dropbox.
- Check assignment
answers online for any you want to review. This is posted the
day after they are due.
- Prepare for exams.
- Contact instructor
for help. She is there to help you succeed.
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Assignments
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The purpose of the text assignments is to help you
organize your thoughts, review the major concepts, and allow me to view your
understanding. You are allowed to use the assignments as a resource during
the testing process. Textbook assignments may be completed in Personal
Trainer or typed in Word or Excel. I cannot open Word Perfect or Mac files.
For full credit your Textbook Assignments must be submitted via Personal
Trainer or typed and placed in the dropbox by due date in the syllabus. The
Answers will be posted the day after the due date of the assignment in
document sharing. Textbook assignments are graded on effort, completeness,
and timeliness. Maximum late assignment is 50%. Assignment value is 20 points
per unit. Excess codes for Personal Trainer will be sent to you during
the first week of class.
See the section Schedule of
Assignments and Exams below for due dates.
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Tests/Exams
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The tests are designed to measure your understanding
of the material. Each test will measure both your technical and conceptual
skills. To prepare yourself for a unit exam, study your assignments, review
the lectures and text, practice by doing quiz bowl under games and concept
quizzes. You may use your text and assignments to assist you. Unit 1, 3, 4,
5, and 6 carry a value of 50 points, Unit 2 carries a value of 25
points. When you are ready to take an exam, sign on to the test and submit
your answers. Ninety to 120 minutes will be allowed for testing depending on
content. Tests must be taken within the scheduled time. Normally you
will be able to see your exam, one day after the last scheduled date.
The time alloted will be stated before you begin the
test. In scheduling your time, allow enough time to complete
the exam at a quite time of the day.
There will be a total of 6 tests/exams, 5 exams are
based on two chapters and one is based on one chapter.
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Threaded
Discussion
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Threaded discussions are online discussions much
like a classroom where first I will open up a question to the class for
discussion. You will have an opportunity to respond to the questions(s) as
well as other students. You may also add your own Threaded Questions to begin
a discussion with other fellow students and the instructor. It does not
matter when you go into the Threaded Discussion area there will always be
question to answer or some other student’s response that you can expound on.
Students should read through all the discussion entries. You are required to
participate in ten (10) Threaded Discussion activities. Participate to
learn and share. Please note that you can only participate up to
the completion of a unit.
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Webliography
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During the semester as part of the requirements for
the course, you will need to research 4 topics of your choosing related
to the units covered and write 3 to 4 paragraphs summary of your
research along with the web site address. For example, research bond
issues or cash flow. In the Webliography section, I will be listing
specific web sites and suggested activity. The Webliography is like a
bibliography of resources on the World Wide Web for students to visit and
find information. You will need to submit four (4) reports based on an
accounting topic; post it in the dropbox. Write your findings in
a Word document and send as an attachment.
Each report will be approximately three to four
paragraphs valued at ten (10) points each.
The deadline for submitting Webliography reports on
the last days of the exams for Units 1 - 4. That means that
Unit 1 webliography report is due 1/31/04. Web reports 2
through 4 are due the last day of the schedule exam for Unit 2 through
4. You may do two extra reports for bonus points. See syllabus
for deadlines. The reports will be evaluated on content and grammer.
Late Web. reports are reduced by 10%.
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Video Cases
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Currently you will see Video Cases in each
unit. I will be announcing later if we will be using them.
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Academic
Calendar
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Classes Begin
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January 10, 2005
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Holidays
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January 17, 2005
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Midterm
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March 4, 2005
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Last Day to Drop
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March 29, 2005
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End of the Semester
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May 5, 2005
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Grading
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Item
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Points
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Total
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Threaded Discussion
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10 @ 5 points each
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50
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Textbook Assignments
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6 @ 20 points each
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120
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Stock Market Report See Unit 2
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1 @ 80 points
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80
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Unit Tests
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5@ 50 points each plus 1 @ 25 points
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275
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Webliography
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4@ 10 points each
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40
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Total
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565
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Allocation of points:
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93 – 100%
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A
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90 – 92%
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A-
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87 – 89%
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B+
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83 - 86%
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B
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80 - 82%
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B-
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77 - 79%
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C+
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68- 76%
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C
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65 - 67%
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C-
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62 - 64%
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D+
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58 - 61%
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D
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55 - 57%
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D-
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Under 55%
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F
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Schedule of
Assignments and Tests
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If you are having any difficulty with any of the
assignment materials please let us know so that we may make suggestions to
assist you. Due to the varying nature of the topics covered, some assignments
will require more completion time. Please note: All assignments must be
placed in the dropbox by due date to receive full credit.
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Unit
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Chapters
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Assignment
Due Date
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Posting of
Solutions
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Test
Dates
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1
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15 & 16
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1/27
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1/28
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1/29-1/31
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2
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17
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2/10
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2/11
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2/12-2/14
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3
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18 & 19
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2/28
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3/1
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3/2-3/5
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4
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20 & 21
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3/28
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3/29
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3/30-4/2
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5
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22 & 23
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4/13
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4/14
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4/15-4/18
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6
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24 & 25
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4/28
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4/29
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4/30-5/2
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Threaded Discussion questions are closed
on the last day of the Unit. For example you must complete your
threaded discussion entries for Unit 1 by 1/31/05 for credit.
First Web report due 1/31/05
Print this for your reference.
You are required to
complete this course work in the semester you enroll for the class.
This class is not self-paced and is not open-entry,
open-exit. Exams have specific dates to be completed by to insure completion
by the end of the semester. You should commit to regular study time and
communication time online with the class and the instructor, as you would
with any college course.
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Course
Policies and Procedures
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Assignments: To receive full credit you need to submit your
assignments by the due date shown in the syllabus. Solutions to the
assignments will be posted .
Courtesy Code: Please follow the rules of common courtesy in all
your email messages and your critiques.
Grading Policies: Refer to the grading section of the syllabus
Safeguards: Back up every piece of work you do on disk, and
make a hard copy. Help can be found through the help line services.
Heavy internet use occurs during the evening hours of 8-10pm. You might want
to consider logging on at other times if possible.
Deadlines: Odd things happen in cyberspace: emails get lost;
servers disconnect temporarily; logins are impossible. Don’t wait for the
last moment to get things done. Allow time to meet deadlines. Reply and check
for replies on every email sent and received. If you don''t hear from me
within a week, contact me via email or phone (515) 964-6349.
Workshop Etiquette: People want fair, honest
feedback. Criticism should be considered a necessary part of the procedure,
as well as, praise. Please be courteous to all your classmates and myself in
Threaded Discussion and email.
Attendance: I encourage you to go online often to use the
resourses available
Special Needs: If you have a learning or
physical disability that will require special accommodation, please notify me
immediately upon enrollment.
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Course
Competencies
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During this course, the student will be expected to:
1. Assess impact of borrowing on a long-term basis
for financing a corporation.
2. Differentiate between investments in stocks and
bonds.
3. Develop a statement of cash flows.
4. Assess application of financial statement
analysis in determination of solvency and profitability.
5. Appraise alternative methods of combining
businesses.
6. Compare managerial accounting with financial
accounting.
7. Distinguish between the two major types of cost
accumulation systems employed by manufacturing companies.
8. Explain process cost accounting and joint costs.
9. Explain the use of analysis of cost-volume-profit
relationships in planning operations.
10. Assess the tools and techniques used to analyze
and interpret the difference between expected and actual performance.
11. Explain the concept of responsibility
accounting.
12. Examine the nature of capital investment
analysis on management decisions.
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Talents Needed
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- Read and write at the
college level
- Self-motivation
- Organizational skills
- Communication skills
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Responsibilities
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My responsibility is to convey information and
answer your questions in a timely manner. I believe each of you has the
potential to be successful in this course by completing the assignments and
studying the materials available to you.
Your responsibility is to determine what you need to
do to master the materials presented and proceed to accomplish it. Ask for
help when you need it and report any technical or other problems that impede
your progress toward success.
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