AC 102: Principles of Accounting II
Course Objectives: When the course is completed you will be able to:
- have a basic understanding of accounting for merchandise inventory
- understand the accounting for bad debts, note receivable and payable
- record stock and bond transactions
- construct and interpret cash flow statements
General Education Objectives: When the course if completed you will be able to:
- comprehend material with clarity
College Accounting, Jeffrey Slater, 13th Edition, Prentice Hall, Pearson Learning Solutions, 2017.
Incomplete Policy: Students will not be given an incomplete grade in the course without sound reason and documented evidence as described in the Student Handbook. In any case, for a student to receive an incomplete, he or she must be passing the course.
Missed Classes: As an active member of the class, your attendance is vital. You are responsible for obtaining material distributed and/or lecture notes discussed on class days due to an absence.
Missed Tests/Quizzes: Quizzes to be given periodically throughout the quarter will be announced. (The instructor reserves the right to quiz announced and unannounced on material; unannounced quiz cannot be made up.) Each quiz is taken only one time. The makeup schedule will be announced by the instructor.
Failure to take the final exam will result in a failing grade for the course.
Class Information: I can be contacted at the phone numbers listed or bstephens@huntingtonjuniorcollege.edu. I will respond to messages received between Monday 8 AM and Friday 1 PM within 24 hours. However, messages received after 1 PM Friday I will respond within 48 hours or no later than midnight Monday.
Need for Assistance: If you have any condition, such as a physical or learning disability, which will make it difficult for you to carry out the work as I have outlined, or which will require academic accommodations, please notify me as soon as possible.
Student Evaluation:
| Chapter quizzes (5) | 50 |
| Assignments (10 includes final) | 500 |
| Attendance | 50 |
| Total Points Possible | 600 |
Grade Scale:
| Letter Grade | Percentage |
| A | 90-100 |
| B | 80-89 |
| C | 70-79 |
| D | 60-69 |
| F | 59-below |
(tentative and subject to change)
|
Week |
Subject Matter |
Assignment |
|
One |
Chapter 13 Accounting for Bad Debts |
Chapter 13 All exercises Set A All problems Set A |
|
Two |
Chapter 14 Notes Receivable and Notes Payable |
Chapter 14 All exercises Set A All problems Set A |
|
Three |
Chapter 15 Accounting for Merchandise Inventory |
Chapter 15 All exercises Set A All problems Set A |
|
Four |
Chapter 16 Accounting for Property, Plant, Equipment, and Intangible Assets |
Chapter 16 All exercises Set A All problems Set A |
|
Five |
Chapter 17 Partnership |
Chapter 17 All exercises Set A All problems Set A |
|
Six |
Chapter 18 Corporations: Organizations and Stock |
Chapter 18 All exercises Set A All problems Set A |
|
Seven |
Chapter 19 Corporations: Stock Values, Dividends, Treasury Stocks, and Retained Earnings |
Chapter 19 All exercises Set A All problems Set A |
|
Eight |
Chapter 20 Corporations and Bonds Payable |
Chapter 20 All exercises Set A
|
|
Nine |
Chapter 20 (continued) Corporations and Bonds Payable |
Chapter 20 All problems Set A |
|
Ten |
Chapter 21 Statement of Cash Flows |
Chapter 21 All exercises Set A All problems Set A |
|
Eleven |
Chapter 21 Final Exam |
Chapter 21 Final Exam |
Emails will be responded to no later than 48 hours or by the end of business on Monday for mail received over the weekend.
Academic Honesty Policy
The college has a firm policy against academic dishonesty, including cheating or plagiarism. Students guilty of academic dishonesty will be administratively dropped from the course with a grade of âFâ and subject to disciplinary action, which may include suspension and dismissal.
Please refer to the Academic Honesty Policy for detailed information.
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This information is standard for each course but specifics may vary based on the delivery method of the course you are taking. Please follow the information provided by your instructor.
This syllabus is subject to change.