COURSE
SYLLABUS
I.
PREFIX NUMBER: ACCT 212A
COMPLETE TITLE: PRINCIPLES OF ACCOUNTING II
CREDIT HOURS: 3 CREDIT HOURS
II. TERM AND YEAR: SPRING 2004 OFFICE HOURS: MWF
MW
MW
INSTRUCTOR: RICK BRYANT OFFICE LOCATION: DEBUSK CENTER
308-A EXT 6262
E-MAIL RBBLMU@HOTMAIL.COM
III. COURSE PREREQUISTIES: ACCT 211
CO-REQUISTIES: NONE
RECOMMENDED ANTECEDENTS: NONE
IV. COURSE DESCRIPTION: The course is the continuation
of the initial introduction to principles of accounting. The student will be introduced to the equity
sections of partnership and corporate forms of business. The concepts of financial reporting of
long-term debt, statement of cash flows, financial statement analysis, and
international accounting will be introduced.
Fundamentals of managerial accounting will be introduced, and cost
planning and control
for managers will conclude the course.
V.
RELATIONSHIP OF THIS COURSE
TO CONTENT AREA KNOWLEDGE AND SKILLS: Principles of Accounting addresses knowledge
and skills by enabling students to recognize economic events of a specific
business entity, record and communicate these events, and develop methods of
communicating accounting information.
VI. TEXT: NEEDLES/POWERS/CROSSON
PRINCIPLES OF
ACCOUNTING 2002 EDITION
HOUGHTON/MIFFLIN
VII. COURSE OBJECTIVES:
1.
Introduction to equity
section of partnership form of business.
2.
Introduction to equity
section of corporate form of business
3.
Discussion of Statement of
Cash Flows .
4.
Introduction to financial
statement analysis.
5.
Introduction to
international accounting as related to financial reporting.
6.
Introduction to financial
reporting of long-term debt.
7.
Introduction to management
accounting.
8.
Introduction of operating
costs and cost allocation.
9.
Introduction of job order
costing.
10. Introduction of process costing.
11. Introduction of cost-volume-profit analysis.
12. Discussion of responsibility accounting.
13. Introduction of budgeting.
14. Introduction of standard costing.
15. Introduction of performance evaluation.
VIII. OUTLINE OF COURSE CONTENT/UNITS OF INSTRUCTION: (SEE ATTACHED)
IX. REQUIRED
X.
SUGGESTED READING/BIBLIOGRAPHY:
ARTICLE “JOURNAL OF ACCOUNTANCY”
EXCELL APPLICATIONS
XI. METHODS OF INSTRUCTION AND
LEARNING: Assignment sheets will be
distributed
advising student of required and assignments.
Assigned chapters will be
discussed and
assigned exercises and problems will be tool to promote class discussion.
XII. COURSE REQUIREMENTS AND EVALUATION METHODS:
ATTENDANCE IS REQUIRED:
AVAILABLE POINTS:
MID-TERM OVER CHAPTERS 13 THROUGH
19 100 POINTS
FINAL OVER CHAPTERS 20 THROUGH
26 100 POINTS
COST ACCOUNTING EXCEL
PROBLEM 100 POINTS
28 ASSIGNMENTS WORTH BETWEEN 5
AND 15
POINTS EACH
300 POINTS
CLASS ASSIGNMENTS WILL BE
AVAILABLE IN EXCESS OF 300 POINTS.
MISSED ASSIGNMENTS CANNOT BE
MADE UP. THE MAXIMUM ASSIGNMENT POINTS IS 300.
GRADING SCALE:
540 - 600 POINTS
A
500 - 534
B+
470 - 499
B
420 - 469
B-
375 - 419
C+
350 - 374
C
325 - 349
C-
300 - 324 D
BELOW 299
F
XIII. UNITS OF INSTRUCTION: ASSIGNED CHAPTERS.
XIV. STUDENTS WITH DISABILITY: Any student with a disability
requiring accommodation (s) should make an appointment with the Vice President
for Student Affairs (423)-869-6393 to discuss needs.
XV. ACADEMIC INTEGRITY: Student should refer to section in LMU
Undergraduate Catalog – 2003-2004 on Academic Integrity.
XVI. DATE OF REVISION: