Principles of Accounting Two

(ACC 132= BB, CRN 10006)

Fall 200= 8

Instruct= or: Tim Prindle

Office:<= span style=3D'mso-spacerun:yes'> 131

Office P= hone: 433-5081

&nb= sp;

Course Description: Principles Two is the companion cl= ass to Principles One. This course w= ill introduce accounting as it relates to corporations and manufacturing entities. It will also introd= uce capital budgeting, statement of cash flows, financial statement analysis, consolidations and managerial accounting.&= nbsp; Pre-requisite: ACC 131= .

Class Meeting Time and Location: MTWTh; 11:15AM - 12:10PM. (See detailed Schedule of Cl= ass Meetings.) All class meetings= will be held in Room 200.

My Office Hours: Will be distributed separately.

Mate= rials: = Accounting Principles by Weygandt, Kieso and Kimmel. 8^th edition, Wiley Publishing.

&n= bsp;

&= nbsp; &nbs= p; Working Papers for Exercises and Problems, Volume 2 by Weygandt, Kieso and Kimmel. Wiley Publishing.

&n= bsp;

&= nbsp; &nbs= p; 4-Function calculator (non-programmable).

Course Competencies: A copy of the course competencies = for ACC 132 will be distributed separately.&nb= sp; This set of competencies is a list of the topics that we will study together and that you are expected to have mastery of at the conclusion of = the course.

Accommodations Policy: This has nothing to do with lodging. It is the policy of = DMACC to accommodate students with disabilities.= Any student with a documented disability who requires reasonable accommodation should contact the special needs coordinator at (515) 964-6850 voice or = (515) 964-6810 TTY.

Cheating: The policy of this course is to have zero-tolerance for cheating on = any exam or quiz. Only prima fasc= ia evidence of cheating is required in order to determine that the infracting student receives zero points on that exam or quiz with no possibility of retaking it. Those who cheat = will also be referred to DMACC administration for a formal reprimand pursuant to DMACC Educational Services procedures 262 A and B.

Evaluation: Grades based on total points earned.

Exam I	100
Exam II	100
Exam III<= /p>	100
Exam IV	100
Exam V &a= mp; Post-Test=	130
Chapter Q= uizzes	100
Homework<= /p>	100
Total Poi= nts	730

Grade	%	Points
A	>93	>586
A-	90-92	567-585
B+	87-89	548-566
B	83-86	523-547
B-	80-82	504-522
C+	77-79	485-503
C	73-76	460-484
C-	70-72	441-459
D+	67-69	422-440
D	63-66	397-421
D-	60-62	378-396
F	<59	<378

Exams: All exams will be worth 100 points.= Exams will be constructed in a multiple-choice format with the possi= bility of a practice-type problem. M= issed exams need to be made up within 2 school days of the normal exam date to av= oid a 50% reduction in points. Except for the Post-Test, I will= throw out your lowest exam score. See the attached Schedule of Class Meetings for a tentative exam schedule.

Chapter Quizzes: There will be a total of ten unannounced quizzes available for those students who attend class. Each quiz will be worth ten points. The purpose of the quizzes is to e= nable students to demonstrate they have read the textbook chapter. Quizzes also encourage attendance = and are a means for students to earn some pretty easy points. Quizzes cannot under any circumstances be made up if missed. After I record your score, I will = return the quizzes so you have them for study purposes.

Homework: Homework consists of a problem assigned from each chapter. (See the attached Schedule of Assignments.) Homework is due= to be handed in on the day we review it in class. You can earn up to ten points per chapter for homework completed and handed in when due. Partial credit is available for incomplete homework at the discretion of the instructor but no credit is available for homework not turned in when due. Homework will be reviewed and hand= ed back so you can use it for study purposes for the exams.

A= cademic Achievement Center: This is the place where all make-up exams will be offered. = For the Boone Campus, it is located on the first floor across from the library.= Here are some rules to follow when= it comes time to use the Center:

So use the restroom or eat or drink something before you commence an exam.
For example, don’t go t= o the Center a half hour before they close or you won’t have enough ti= me to finish the exam.

Important Other Information:

If you are lat= e, come anyway. If you walk= in late, do so unobtrusively. If you have to leave early, that is OK.&= nbsp; Try to tell me ahead of time that you plan to do so.
Come prepared to work. When I begin talking about the material and working problems, I assume you have read the chapter.
Cost and managerial problem-solving is particularly well-suited= to use of Excel.
This c= ourse uses calculations much more than any accounting course you have had so far.
I need to have your complete attention. Extraneous ta= lking can be disruptive to the whole class.
Do not work on work for other courses. Again, I need y= our full attention.
This means no outgoing phone = calls or text messages and pictures. You should consider buying an inexpensive calculator to use rat= her than a cell phone calculator.
Be assertive. You run the risk of wasting y= our time and tuition dollars if you don’t get your questions answere= d.
This is a difficult course an= d you can be successful in it. Do everything ethically possible so you can maximize the potential for th= at end result.

Schedule of Class Meetings

Accounting 132 BB

Fall 2008

&nb= sp;

Chpts.	Topics	Lecture/R= ecitation	Exams
--	Introductions, Syllabus	August 25	&nbs= p;
15 & = 16	LT Liabilities & Debt & Equity Investments, =	August 25 – September 11	EI on September 15
17 & = 18	Statement of Cash Flows, F/S Analysis	September 16 – 29	EII on Sept. 30
19, 20, 2= 1	Managerial Acctg., Job Order Cost, Process Cost	October 1 – 22	EIII on October 23
22, 23, 2= 4	Var. & Fixed Costs, CVP, Contrib. Margin, BE Poi= nt and Budgeting, Controlling & Planning	October 27 – November 17	EIV on November 18
25 & = 26	Variances & Std. Cost, Differential Analysis, Ca= pital Investment	November 19 – December 4	EV on Dec.12; 12:00 – 2:15PM

&nb= sp;

Schedule su= bject to change.

Principl= es of Accounting II

ACCT 132= BB

Homework Assignments

Fall 200= 8`

Chapter	Problem <= /p>
15	P15-5A
16	P16-2A
17	P17-9A
18	P18-5
19	None
20	P20-3A
21	P21-5A
22	P22-2A
23	P23-4A
24	None
25	P25-2A
26	P26-4A

Each chapter’s homework is worth ten points. To earn these points, homework is = due on the day it is reviewed in class. That day will be announced in class.