AC 102: Principles of Accounting II
- Use the Allowance Method to Estimate Bad Debts and Prepare an Aging of Accounts Receivable
- Write Off and Recover Uncollectible Accounts by the Allowance and the Direct Methods
- Journalize Entries to Record Notes
- Journalize Entries to Record Division of Net Income and Net Loss Among Partners
- Calculate the Cost of Property, Plant, and Equipment
- Prepare a Statement of Cash Flows by the Indirect Method
- Calculate Financial Ratios
General Education Objectives: When the course if completed you will be able to:
- comprehend material with clarity
College Accounting, Jeffrey Slater, 5Edition, Prentice Hall, Pearson Learning Solutions, 2023.
Student Evaluation:
| Syllabus Quiz | 10 |
| Assignments | 500 |
| Projects/Discussions | 90 |
| Final | 100 |
| Total Points Possible | 700 |
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)
|
Module |
Subject Matter |
Assignment |
|
One |
Chapter 13 Accounting for Bad Debts |
Chapter 13 All problems Set A |
|
Two |
Chapter 14 Notes Receivable and Notes Payable |
Chapter 14 All problems Set A Discussion |
|
Three |
Chapter 15 Accounting for Merchandise Inventory |
Chapter 15 All problems Set A |
|
Four |
Chapter 16 Accounting for Property, Plant, Equipment, and Intangible Assets |
Chapter 16 All problems Set A Discussion |
|
Five |
Chapter 17 Partnership |
Chapter 17 All problems Set A |
|
Six |
Chapter 18 Corporations: Organizations and Stock |
Chapter 18 All problems Set A Discussion |
|
Seven |
Chapter 19 Corporations: Stock Values, Dividends, Treasury Stocks, and Retained Earnings |
Chapter 19 All problems Set A |
|
Eight |
Chapter 20 Corporations and Bonds Payable |
Chapter 20 All problems Set A Discussion |
|
Nine |
Chapter 21 Statement of Cash Flows |
Chapter 21 All problems Set A |
|
Ten |
Chapter 22 Analyzing Financial Statements |
Chapter 22 All problems Set A |
|
Eleven |
Final |
See course room for final assignments |
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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 ‘F’ and subject to disciplinary action, which may include suspension and dismissal.
Please refer to the Academic Honesty Policy for detailed information.
Late Assignment Policy
Meeting deadlines, being dependable, and applying appropriate time management are all foundational elements of professional behavior. These same attributes are also required while participating in college courses because the skills, knowledge, and student learning outcomes must be obtained in a specific order and within a certain amount of time.
We at HJC understand that sometimes students encounter circumstances that make it difficult to always meet the required course deadlines. This Late Work Policy is in place to accommodate that. In all circumstances, whenever possible, contact your instructor when you anticipate that you will be submitting work late.
The deadlines for most courses typically follow the pattern below, but it is your responsibility to confirm this and be aware if there are any assignments that may have different deadlines for one reason or another.
The first post in each Discussion Board is usually due on the Wednesday night of each module/week.
Most other assignments are due by 11:59 pm on Sunday evening of each module/week.
- All assignments must be submitted by the required due date.
- Missing assignments due to absence must be submitted within 1 week of return.
- Late submissions of assignments will result in a reduction of 10% of the total points possible per day (e.g., 1 day late = -10%, 2 days late = 20%, etc.) up to one week. Anything over 1 week late will result in a grade of 0.
- To receive full credit for late work, students must provide documentation for an excused absence, or it will be subject to the same treatment as any other late work. Documentation examples include court documents, hospitalization, etc.
Instructors may also choose to deduct less points at their discretion.
If for some reason a student temporarily loses the ability to connect to Canvas due to technical issues it is the student’s obligation to submit assignments by the original due dates. Temporary remedies can be connecting via a public WiFi spot, using school facilities to connect, or use of private networks through friends and family.
In extreme cases, when none of these solutions are available, the student may contact their instructors through other means and ask permission to submit their work directly, in a method that can be received by the instructor. Under no circumstances can methods of delivery outside of Canvas be used without explicit instructor permission. (If this ever happens the instructor should somehow note it).
Minimum Technology Requirements
Having access to a reliable desktop or laptop is required for HJC online courses. This requirement ensures students have the essential technologies to complete online courses successfully. Mobile devices, such as mobile phones and tablets may be utilized as additional tools to assist with completing online courses.
Online video conferences and calls are often the best way for instructors to assist students in many situations. A web camera and microphone are necessary for successful online conferences.
Safari and Chrome: Office 365 is designed to work with the current version of the Safari and Chrome browsers. Microsoft Edge: Office 365 is designed to work with the latest version of the Microsoft Edge browser.
Internet Explorer: Office 365 is designed to work with Internet Explorer 11. We recommend that you upgrade to Internet Explorer 11 if you are using an earlier version. Office might continue to work with versions of Internet Explorer other than Internet Explorer 11, but Office can’t provide any guarantees.
Firefox: Most Office 365 apps are designed to work with the current version of Firefox.
Some courses may have additional technology requirements beyond those listed here. Additional requirements will be listed in your Canvas course room.
Basic Office 365 apps are free and available to students with their HJC Outlook account. For additional questions and help with the required technologies, please contact help@hjc.edu
Minimum Technical Skills Requirements
To complete online courses successfully, you must be able to perform the following basic technical skills before starting the class
- Use the learning management system, Canvas
- Use HJC email with attachments
- Download, save, and upload files in Canvas
For additional questions regarding the required technologies, please contact help@hjc.edu
Technology Support
To be a successful online learner, certain technologies are necessary. Please keep in mind that certain classes may have additional technical requirements. You should be able to find additional technical requirements in your syllabus or your canvas course room. If you have any questions about the technology requirement, please do not hesitate to reach out to us at 304-697-7550 or support@hjc.edu
Accessibility Information
Huntington Junior College is committed to full compliance with Section 504 of the Rehabilitation Act of 1973, and the Americans with Disabilities Act of 1990. For additional information, please access accessibility policy. Please do not hesitate to reach out to us at 304-697-7550 or pjustice@hjc.edu if you have any additional questions.
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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.