Course Syllabus Principles of Accounting II FALL 2012 ACCT

Transcription

1 Course Syllabus Principles of Accounting II FALL 2012 ACCT Dr. Sak Bhamornsiri Office: Friday 268C Phone: COURSE DESCRIPTION IN THE UNIVERSITY CATALOG: ACCT Principles of Accounting II. (3) Prerequisite: ACCT 2121 with a grade of C or better and sophomore standing or permission of Department. An introduction to managerial accounting with an emphasis on using accounting information to make decisions. (Fall, Spring, Summer) (Evenings) REQUIRED MATERIALS: Garrison, R.H., Noreen, E.W. & Brewer, P.C Managerial Accounting. 14 th edition. Boston, MA: McGraw-Hill Companies, Inc. A Connect passcode for completing and submitting homework online. A Turning Technologies response device (clicker). The UNC Charlotte Bookstore carries a specially-packaged textbook for this class. The loose leaf textbook comes with a registration code for Connect TM. You will be completing and submitting homework assignment online through Connect TM. If you purchase the textbook from any other source, make sure it comes with a valid registration card for Connect TM. You are required to have access to the textbook while attending class. MOODLE Course materials will be posted and updated weekly or as necessary on Moodle. You should log in Moodle on a regular basis. ADDITIONAL TEXTBOOK RESOURCES For resources provided by the book publisher: REGISTERING YOUR CLICKER ON MOODLE Before using your clicker, it must be registered on Moodle. 1 Principles of Accounting II Fall 2011, Section ACCT

2 REGISTERING FOR ON-LINE HOMEWORK: After purchasing the pass code to Connect on-line homework site, you will need to get registered. Click on the link below (If it does not work, copy and paste the URL indicated below into your browser) and click REGISTER NOW and follow the instructions. If you have any questions about registration, click on HOW TO REGISTER WITH AN ACCESS CODE. Course Objectives The primary objective of the first year of accounting (Principles of Accounting I and II) is for students to learn about accounting as an information development and communication function that support decision making by investors, loan officers, managers, government agencies and any party that bases its decisions on accounting information. Upon completion of the first year of accounting, students will 1. have a better understanding of basic business activities in the service sector, merchandising sector and manufacturing sector, 2. understand the purpose of accounting and the uses and limitations of accounting information in making investment as well as business decisions, 3. possess enhanced analytical, communication, inter-personal, and criticalthinking skills for success in the world of business, 4. increase the awareness of the importance of information technology with regard to financial information, and 5. understand the global perspective of accounting and business. In addition, this course is designed to (1) enhance students skills in analyzing business situations so that proper decisions can be made; (2) understand the role of accounting information in making business decisions, and; (3) be aware of the Code of Ethics for management accountants. Office Consultations My scheduled office hours are between 9:00 and 11:30 AM every Monday and Wednesday and 3:30 and 4:30 PM every Monday. If you need to see me at any other time, talk to me after class and we will make an appointment at a mutually convenient time. Grading Policy A student's grade will be determined on the basis of his/her accomplishment in the following areas: Exam 1... Exam 2... Exam 3... Comprehensive final exam (All chapters)... Participation (Clicker)... Connect (Homework)... Total points 50 points 600 points 2 Principles of Accounting II Fall 2011, Section ACCT

3 The following grading scale will be used to determine your final course grade: Total Points Earned Letter grade 540 and higher... A 480 to B 420 to C 360 to D Less than F For the University s policy relating to course grades click on the following link: Examinations: 450 points Examinations will be given on the dates that are shown on the planned schedule of class activity (see the last page). Each of the first three exams will be worth. The final exam 150 points will cover all chapters (comprehensive exam). All exams will consist of multiple choice questions. Professors are not obligated to give a make-up exam. If you miss an exam you will receive zero points for the exam. Participation: 50 points Class participation will be measured through the use of clickers. Homework: Exercises and problems that are listed as assignments illustrate the important concepts in each chapter. Some of these problems will be explained in class. Others are to be completed by students through Connect TM as they are due. Note the due date and time for each set of assigned homework. Late submissions will not count toward your homework grade - no exceptions! Conduct during an Examination Students are expected to respect each other at all times. Each student should behave appropriately during an examination. Refrain from displaying behaviors that may be annoying to other students. Keep your focus on your test booklet. If you wear a baseball cap, you will be asked to either take it off, or to turn it backward! Use of a Calculator During an Exam Calculators will not be provided. You should bring a calculator to any accounting class that you attend. You must bring your own calculator to each exam. If you do not have a calculator, you will have to do the calculations manually. No cellular phones will be permitted to be used as calculators. Classroom Conduct You are required to have access to your textbook while attending class. You should bring with you to every class a pencil, notebook papers and a calculator so that you can follow my illustrations on how to solve problems. 3 Principles of Accounting II Fall 2011, Section ACCT

4 All electronic devices and wireless phones must be turned off during class. On-line shopping, ing and other activities on the Internet that are not related to the class are prohibited. You will be dismissed from class if your wireless phone rings or if you get caught using the computer for activities that are not related to the class. You are on the path to becoming a professional. Appropriate classroom etiquette and conduct are expected. You are expected to come to class on time and to remain the entire time. Eating, reading, and use of tobacco products in class are considered inappropriate and disrespectful. General expectations Students are expected to come to class prepared. Assignments are to be read prior to the class period for which they are assigned. Written answers to the assigned homework are to be prepared prior to the class period for which they are assigned. Do not underestimate the difficulty of this course. Many students struggle with Management Accounting. I hope you will not have too much trouble with this course. But if you do, here are some suggestions: 1. Study the material in advance of class coverage. Class time should be used to reinforce what you have already learned and to seek further explanation from the instructor. 2. Do homework in advance.. Struggling with the material is expected and is a natural part of the learning process in this course. 3. Do not hesitate to ask questions in class and participate in class discussion. 4. Persist in your attempt to understand the material & let me know immediately if you experience any difficulty. 5. Practice, practice and more practice. You cannot read accounting. The only way to learn accounting is to spend hours completing problems and exercises. The Belk College Statement on Diversity The Belk College of Business strives to create an inclusive academic climate in which the dignity of all individuals is respected and maintained. Therefore, we celebrate diversity that includes, but is not limited to ability/disability, age, culture, ethnicity, gender, language, race, religion, sexual orientation, and socio-economic status. Academic Integrity All UNC Charlotte students are expected to strictly observe the UNC Charlotte Code of Student Academic Integrity. The text of the Code can be found at 4 Principles of Accounting II Fall 2011, Section ACCT

5 Date Day Topic In class homework Connect homework* 20-Aug M Chapter 1, Managerial Accounting: An Overview 22-Aug W Chapter 1, Managerial Accounting: An Overview 27-Aug M Chapter 2: Managerial Accounting and Cost Concepts 2-14;2-15;2A-4 2-1;2-2;2-23;2A-1 29-Aug W Chapter 2: Managerial Accounting and Cost Concepts 3-Sep M Labor Day - No Classes 5-Sep W Chapter 2: Managerial Accounting and Cost Concepts 10-Sep M Chapter 3: Job Order Costing 3-3;3-19;3-23; ; Sep W Chapter 3: Job Order Costing 17-Sep M Chapter 3: Job Order Costing 19-Sep W Chapter 5: Cost-Volume-Profit Relationships 5-17;5-22; ;5-19; Sep M Exam 1 : Chapters Sep W Chapter 5: Cost-Volume-Profit Relationships 1-Oct M Chapter 5: Cost-Volume-Profit Relationships 3-Oct W Chapter 7: Activity-based Costing ; Oct M Fall Break - No Classes 10-Oct W Chapter 7: Activity-based Costing 15-Oct M Exam 2: Chapters Oct W Chapter 8: Profit Planning 8-1 THRU ;8-17; Oct M Chapter 8: Profit Planning 24-Oct W Chapter 8: Profit Planning 29-Oct M Chapter 9: Flexible Budget and Performance Analysis 9-1 THRU ; Oct W Chapter 9: Flexible Budget and Performance Analysis 5-Nov M Chapter 10: Standard Costs Variances ;10A-8 7-Nov W Chapter 10: Standard Costs Variances 12-Nov M Exam 3 - Chapter Nov W Chapter 6: Segmented Reporting 6-4; ; Nov M Chapter 6: Segmented Reporting 21-Nov W Thanksgiving - No Classes 30-Nov M Chapter 11: Performance Measurement in Decentralized Organizations 11-8;11-10; THRU Nov W Chapter 12: Differential Analysis: The Key to Decision Making 12-9 THRU Dec M Chapter 12: Differential Analysis: The Key to Decision Making THRU Dec W Chapter 12: Differential Analysis: The Key to Decision Making 7-Dec F Comprehensive Final Exam - All Chapters Schedule of Planned Activity - ACCT2122, Fall 2012 (The following schedule of activity is subject to revision.) *Note: See Connect TM for assignments and datelines. 5 Principles of Accounting II Fall 2011, Section ACCT