Accounting 2. Introductory Accounting 2 Spring 2018
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1 Instructor: Course Description: Accounting 2 Introductory Accounting 2 Spring 2018 Howard J. Levine C.P.A. Student Drop-in (Office) hours: Room BJ 102-C Mondays and Wednesdays: :00 to 9:30 levinehj@lavc.edu 1:00 to 3:30 Tuesdays and Thursdays: By appointment An overview of accounting for corporations, investments, long-term liabilities, statement of cash flows, managerial accounting, budgeting and financial statement analysis. Prerequisite: Completion of Accounting 1 or both Accounting 21 and 22 with a C or better. It is also highly recommended that you have a good working knowledge of basic algebra. Student Learning Outcome: Upon completion of this course, students will be able to perform basic managerial accounting functions. Upon Completion of This Class You Will Be Able To: Understand and record transactions relating to corporate structure, dividends and accounting for equity transactions. Understand and record transactions dealing with investments. Prepare and understand the Statement of Cash Flows. Analyze financial statements. Understand and apply the basic concepts of managerial and cost accounting. Identify and apply different methods of budgeting. Text: Available at the bookstore in a discounted package: Warren/Reeve/Duchak, Financial & Managerial Accounting (14th Edition), 2018 Access to CengageNOW (comes with the book purchased at the bookstore) Working Papers are available to download online from CengageNOW. You will also need access to a computer to print out the working papers and a computer to submit the homework. There is no need to purchase the working papers separately. Be On Time: Class will always start promptly when scheduled. Be in your seat, ready to go, when class begins. Coming in late is not acceptable, will affect your learning and may adversely impact your grade. Important Dates: February 19th - Last day to drop the class without receiving a W. May 6th - Last day to drop the class without getting a grade. If you decide to withdraw from class you must drop by May 6th or risk an F grade.
2 Suggestions To Succeed: Get the telephone number of one or two reliable people in the class with whom you can exchange ideas, frustrations and help with the homework problems and study for the exams. This is the best way to master the class materials! After reading each chapter do the Chapter Preview homework and turn in online. Print out homework workpapers for each chapter and use the printouts to complete your work. As you complete each problem enter the results and check your answers at the CengageNOW site; you are allowed up to three attempts to get it right. Bring the written homework to class - do not just print out the CengageNOW answers or look it up on your phone or computer during class. If you just do the homework online to get credit you will not master the materials or do well in this class! Tutoring will be available at the College Learning Center. Grading: Examinations - 3 tests, 100 points each, you are allowed to drop (or miss) one. No makeups! points Chapter Preview Questions - 11 assignments worth 5 points each...55 points Homework - 11 assignments worth 15 points each points Final Exam - Cumulative, open book points Total possible points points A - 90% to 620 points B - 80% to 557 points C - 70% to 495 points D - 60% to 433 points If you are very close between two grades (say a B and a C ) the instructor reserves the right to give you the higher grade based on subjective factors such as class participation and tardiness. There is no extra credit or make-up work allowed. An additional 30 points are available if you volunteer in the LAVC Service Learning Program ( This must be finished and turned in to the instructor by May 17th or no credit will be given. Finally: Understand that you have made a commitment. You spent a lot of money to take this class and buy the books. The in-class lectures will teach you what you need to know, but only you can learn it. Completion of the homework is critical, and you must master one chapter to understand the next one. This is a 5 unit class, so expect to put in from five to ten hours outside of class time each week. There are no shortcuts; don t get behind on the homework if you plan on doing well in this class!
3 Statement On Financial Aid: Statement On Access: Statements From The School Financial Aid is available. Call or go to the Financial Aid Office in the Student Services Center, first floor. For more information visit index.html Students with disabilities requiring classroom accommodations need to identify their instructors in private by the completion of the first day of class. They need to contact the SSD office and meet with a counselor right away. SSD is located in the Student Services Annex, Room 175 and their phone number is (818) The SSD office needs to send the instructor a memo that confirms the exact accommodations required by the student. Statement On Plagiarism and Student Conduct: Plagiarism is the use of others words and/or ideas without clearly acknowledging the source. When you incorporate those words and ideas into your own work, you must give credit where credit is due. Plagiarism, intentional or unintended, is considered academic dishonesty and is not tolerated. Anyone found to be plagiarizing, including cheating on assignments or exams (such as coping or giving answers, using cheat sheets, etc.) will 1) receive a non-droppable zero on the assignment and 2) be referred to the Vice President of Student Services for further disciplinary action, following due process. For further information on plagiarism, visit plagiarism.html and refer to the Standards of Student Conduct and Disciplinary Action in the current Schedule of Classes and Catalog. Statement on Cell Phone Use: Cell phones are to be turned off (not silent mode, off) prior to entering the classroom. They are not to be used during class should be avoided during the breaks. Should you have a family or other issue that may require an emergency call during class time you should notify the instructor, who will make reasonable accommodations. Food and Beverage in Class: There should be no food or beverage in the classroom. This is not a cafeteria or fast food outlet, so be sure to finish all of your food and drinks, and dispose of the remains, before you enter the room. Statement on Marketing: The College strongly encourages you to continue your education. Consider pursuing a Certificate in Accounting and, ultimately, an AA degree. For the list of certificates and degrees you can obtain, go to When an employer looks at a pile of resumes that accounting certificate may separate you from the pack and land you the job!
4 Class Calendar - Accounting 2 Spring, 2018 Date 2/6 Show up at class, Accounting 1 (Chapters 1 thru 11) review 2/8 Chapter 12 (Read Pages 561 to 588), Chapter 12 Preview due 2/13 Ex. 12-4, Ex. 12-5, Ex. 12-9, Ex , Ex , PR 12-3A, TIF /15 Appendix D (Read Appendix D), Appendix D Preview due 2/20 Ex. D-3, Ex. D-5, Ex. D-6, Ex. D-8, Ex. D-13 2/22 Chapter 12 and Appendix D review 2/27 Exam #1 3/1 Chapter 13 (Read Pages 607 to 640), Chapter 13 Preview due 3/6 Ex. 13-3, Ex. 13-5, Ex. 13-8, Ex , PR 13-1A, TIF /8 Chapter 14 ( Read Pages 665 to 704), Chapter 14 Preview due 3/13 Ex. 14-2, Ex. 14-4, Ex , PR 14-4A, TIF /15 Exam #2 3/20 Chapter 5 and 6 Review 3/22 Chapter 15 (Read Pages 741 to 768), Chapter 15 Preview due 3/27 Ex. 15-1, Ex. 15-4, Ex , Ex , PR 15-5A, TIF /29 Holiday! 4/3 & 4/5 Holiday! 4/10 Chapter 16 (Read Pages 785 to 811), Chapter 16 Preview due 4/12 Ex. 16-4, Ex. 16-8, Ex. 16-9, Ex , PR 16-1A, TIF 16-1, ADM-2 4/17 Chapter 17 (Read Pages 831 to 865), Chapter 17 Preview due 4/19 Ex. 17-3, Ex. 17-4, Ex. 17-5, Ex. 17-8, PR 17-1A, TIF /24 Chapter 19 (Read Pages ), Chapter 19 Preview due 4/26 Ex. 19-4, Ex. 19-5, Ex. 19-7, Ex. 19-9, Ex , Ex , Ex , Ex /1 Exam #3 5/3 Chapter 21 (Read Pages 1053 to 1083), Chapter 21 Preview due 5/8 Ex. 21-1, Ex. 21-4, Ex. 21-6, Ex Ex , Ex , TIF /10 Chapter 23 (Read Pages 1157 to 1187), Chapter 23 Preview due 5/15 Ex. 23-2, Ex. 23-6, Ex. 23-9, Ex , Ex , Ex , TIF 23-1 Chapter 24 (Read Pages 1209 to 1220), Chapter 25 (Read Pages 1261 to 1274), Chapters 5/17 24/25 Preview due 5/22 Ex. 24-1, Ex. 24-3, Ex. 24-6, Ex. 24-7, Ex. 24-9, Ex , Ex. 25-2, Ex. 25-5, TIF /24 Review For Final 5/31 Final Exam Homework must be turned in on CengageNOW by 10:00 the night before class. Ethics problems (TIF and ADM) should be read and will be discussed in class. No credit for late work. No extra credit. Don t even ask.
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