DALLAS COUNTY COMMUNITY COLLEGE DISTRICT Brookhaven College and Dallas TeleCollege ACCT 2302, Principles of Accounting II (Managerial Accounting) Sections 2422/9001 COURSE SYLLABUS Fall 2011 Note: Thanks for your interest in the class. After reviewing this syllabus, e-mail me ([email protected]) any additional questions you have about this class, and I will be happy to answer them. To access the class after enrolling, go to http://ecampus.dcccd.edu and log in using your seven-digit student ID number as both the username and password. Course Information ACCT 2302-2422/9001 September 6 – October 24, 2011 (8 weeks) ACCT 2301 or ACCT 2401. This course is a continuation of ACCT 2301 or ACCT 2401. Clarice McCoy, CFP/CPA/MBA Professor: [email protected] E-mail: 972-860-4166 / 972-860-4142 Phone/Fax: Cell (emergency only): 214-616-7930 Brookhaven College, M108 Office: By appointment (e-mail for appointment) Office Hours: September 12, 2011 Certification Date: October 12, 2011 Drop Deadline: Class Meeting Time: Online at your convenience using Internet and eCampus (See course schedule for recommended/required completion dates.) 972-669-6402 or [email protected] Tech Help/Support: Tech Requirements: 1. Computer with Internet access for eCampus and E-mail 2. Microsoft Word for completing assignments Division Information: Business Studies, Brookhaven College, M110 / 972-860-4160 Class: Duration: Prerequisite: Required Textbook: Wild, Shaw and Chiappetta, Fundamental Accounting Principles 20th Edition, McGraw-Hill/Irwin, 2011 Volume 2, Chapters 12-25 (Hardcover) w/ Connect - ISBN 0077506014 OR Comprehensive Version, Chapters 1-25 (Looseleaf) w/Connect - ISBN: 0077505999 Catalog Description: This course covers the theory and practice of measuring and interpreting financial data for business units, with emphasis on corporations and managerial applications. Basic concepts, principles, and procedures are applied to the following topics: preparation and analysis of financial statements, budgeting, cash flow, cost systems, responsibility accounting, and cost-volume-profit analysis. This course is cross-listed as Accounting 2402. The student may register for either Accounting 2302 or 2402, but may receive credit for only one of the two. (To ensure transferability, students should plan to take both ACCT 2301 and 2302 within the DCCCD.) Coordinating Board Academic Approval Number 5203015104 (3 Lec.) “The best predictor of success in an accounting course is “time on task”—practice, practice, and more practice. --C. McCoy 2011FA - ACCT-2302-2422/9001 Page 1 of 13 06/30/11 Instructor Information Since this is an online class, you will communicate with me by e-mail ([email protected]) and by completing and submitting class work through eCampus (http://ecampus.dcccd.edu). E-mail me when you have questions, need help, or want to schedule an appointment. That‘s why I‘m here—to help you complete the course requirements and be successful in the class. Normally you can expect me to respond to your e-mails and grade class work within 24 hours. While this is my general and intended practice, it is subject to changes and life circumstances. Accounting Lab Information Lab Associate: Kevin Kawanishi E-mail: [email protected] Phone: 972-860-4376 Location: Brookhaven College, M132 and M129 Kevin‘s Schedule: Posted on eCampus Note: Kevin is not a tutor per se, but he is there to answer questions, help with assignments, etc. Call or e-mail Kevin before going to let him know when you are coming and to make sure he will be there and not at a meeting, ill, etc. Rationale – Why Study Accounting? Every day individuals make decisions that involve choosing between alternatives that have different expected outcomes. These decisions may be of an intimately personal, social, or economic nature, and often there is some doubt regarding which course of action should be taken to achieve the desired objective. This doubt, this uncertainty, can be reduced through the use of relevant information with the result that a rational, more informed decision is made. Accounting, because it is the primary source of information on economic activity, provides a means for reducing this doubt in the minds of those charged with conducting such activity. Because it includes the production, exchange, and consumption of scarce resources, economic activity is found everywhere in our society. Accounting is nearly as extensive. Wherever economic resources are employed, an accounting is likely to be required to show what was accomplished, at what cost or sacrifice. This is true whether individuals, employers, churches, government units, or some other organization in which individuals are interested, such as the local hospital, employ the resources. Thus, it follows that the welfare of nearly every individual in our society is affected, directly or indirectly, by accounting information. This is sufficient reason for maintaining that some knowledge of basic accounting is essential to every person who seeks to function intelligently and efficiently in our society. Now, more than ever, in the shadow of the Enron and other scandals, you can see the need for accountants, managers, officers, and board members who have knowledge of accounting and act ethically to help safeguard our investments and thus, in turn, help maintain our trust in companies. 2011FA - ACCT-2302-2422/9001 Page 2 of 13 06/30/11 Online versus On-Campus How does an online class compare with an on-campus class? How much time will it take? Online accounting courses are very intensive and extremely challenging. They are designed for selfmotivated individuals who can work on their own without much instruction, and they require a disciplined approach to independent learning. If you were enrolled in a comparable 15-week on-campus accounting course, you would be expected to attend class 3 hours a week plus spend a minimum of approximately 5 hours per week studying and completing homework. To be successful in this online accounting course, you should be prepared to spend a minimum of 15 hours per week for this 8-week course. (Time required varies greatly based on individual backgrounds and aptitude.) Because you do not have the day-to-day classroom directed activities, you may find that online courses require more time than on-campus classes. If this style does not fit your requirements, please consider registering for an oncampus section of this course. Workplace Competencies and Foundation Skills The DCCCD is committed to assisting you in obtaining the knowledge and skills that you will need to succeed in today‘s dynamic work environment. Towards this goal, the following workplace competencies and foundation skills have been integrated into this course: Workplace Competencies Foundation Skills Manage resources Demonstrate basic skills Exhibit interpersonal skills Demonstrate thinking skills Work with information Exhibit personal qualities Apply systems technology Use technology Course Outline In this course you will learn about analyzing and interpreting both financial and managerial accounting reports. Emphasis will be on using managerial reports to assist management in planning and controlling operations. The chapters covered in the textbook are as follows: Chapter 13: Accounting for Corporations Chapter 14: Long-Term Liabilities Chapter 15: Investments and International Operations Chapter 16: Reporting the Statement of Cash Flows Chapter 17: Analysis of Financial Statements Chapter 18: Managerial Accounting Concepts and Principles Chapter 19: Job Order Cost Accounting Chapter 20: Process Cost Accounting Chapter 21: Cost Allocation and Performance Measurement Chapter 22: Cost-Volume-Profit Analysis Chapter 23: Master Budgets and Planning Chapter 24: Flexible Budgets and Standard Costs Chapter 25: Capital Budgeting and Managerial Decisions 2011FA - ACCT-2302-2422/9001 Page 3 of 13 06/30/11 Course Objectives and Student Learning Outcomes Course Objectives These performance objectives are directly related to the student learning outcomes (SLOs). Given financial and managerial accounting information systems, during the class you will do the following: 1. Analyze and account for the stockholder‘s equity of a corporation, including organization, capital stock transactions, and dividends. 2. Analyze and account for bonds payable transactions including issuance, expense recognition, and retirement. 3. Analyze and account for investments in stocks and bonds including purchase, income recognition, and sale. 4. Prepare and analyze a statement of cash flows. 5. Perform financial statement analysis. 6. Complete the accounting cycle for a manufacturing firm. 7. Utilize basic cost accounting procedures for job order cost systems. 8. Utilize basic cost accounting procedures for process cost systems. 9. Prepare reports and evaluate performance for decentralized operations. 10. Analyze and prepare operating budgets and financial budgets. 11. Perform cost-volume-profit (CVP) analysis. 12. Prepare reports and evaluate performance, using variances from standard costs. 13. Perform and interpret differential and capital investment analysis. Student Learning Outcomes (SLOs) Upon successful completion of this course and with the guidance of an experienced accountant, you should be competent to perform the following tasks at an introductory level. 1. Identify corporate terms and reports; perform calculations for and record corporate equity, debt financing, and investment transactions; prepare statement of cash flows; and perform financial analysis. 2. Identify cost terms and reports; perform calculations to accumulate product costs; identify and record transactions for job order and process cost accounting systems; prepare process cost summary; allocate costs; and evaluate investment center performance. 3. Identify managerial terms and reports; perform calculations for cost-volume-profit (CVP) analysis, budgets, variances, and differential and capital budgeting; and analyze reports for managerial decision making. Note: Detailed objectives are listed by chapter in the textbook and by lesson under the eCampus Course Documents tab. 2011FA - ACCT-2302-2422/9001 Page 4 of 13 06/30/11 Instructional System The textbook, accompanying eCampus materials and instructor are the most important resources available to you and to your completing this course successfully. The textbook is where you will find the main content of the course and it is the textbook on which the eCampus materials are based and were developed. There are numerous questions, exercises, and problems at the end of each chapter that are assigned as homework (practice). Doing accounting homework is critical because research shows that practice and time spent (time on task) is the greatest predictor of success in an accounting course. Your instructor has developed, and placed on eCampus (under the Course Documents area), extensive materials to help you learn the content. There you will find, by lesson, objectives, overview and textbook reading assignment, glossary, video clips, PowerPoint presentations (narrated), lecture notes, demo problem (narrated), homework assignments (with Excel templates and solutions), interactive exercises, flashcards, IPOD content, Business Week articles, net activities, and practice quizzes. All of these materials were designed to provide further explanation of the textbook content as well as to provide you with opportunities for application, feedback, and review. Use as much or as little as you need. At the end of these items, you will find the graded assignment and quiz for each lesson. In addition, you will find data and forms for the comprehensive problem, information about the three major exams (including study guides with answers and the exams themselves for Grading Option 1), study guides for the comprehensive final exam, and the comprehensive final itself to be taken at proctored site. Lastly, your instructor is here to guide you through the course, explaining procedures you should follow to complete each lesson, grading assignments, providing feedback on assignments, answering your questions about any aspect of the class, etc. Most of the time you spend on this course will involve the following activities: 1. Reading the textbook. 2. Using the materials for each lesson under the eCampus Course Documents tab (including watching the video clips; viewing the PowerPoint presentations; reading the lecture notes; working through the demonstration problems; working, checking, and correcting homework; taking practice quizzes; etc.). 3. Completing and submitting graded assignments (using Excel templates provided). 4. Taking graded quizzes. 5. Preparing for and taking the three major examinations. 6. Preparing for and taking the proctored comprehensive final exam. Course Requirements To complete this course successfully, you must do the following: 1. Complete the course orientation and submit the Student Contract. 2. Complete and submit thirteen graded assignments (one for each lesson). 3. Take thirteen graded quizzes (one for each lesson). 4. Take three major exams (online or proctored depending upon grading option chosen). 5. Take the proctored comprehensive final exam. 2011FA - ACCT-2302-2422/9001 Page 5 of 13 06/30/11 Proctored Testing and Testing Sites To maintain the integrity of this accounting course, which is transferable to four-year colleges and universities, the DCCCD Accounting Curriculum Committee requires that a minimum of 50% of the final course grade must be determined from exams taken in a proctored setting. As a result, you may choose between two grading options for your final course grade: Grading Option 1 and Grading Option 2. (You will indicate your grading choice and testing site in the Student Contract, which is part of the eCampus orientation.) If you choose Grading Option 1, you will take three unproctored major exams (worth 10% each for a total of 30%) and a proctored comprehensive final (worth 50%). The unproctored major exams are taken online. The proctored comprehensive final must be taken at a DCCCD campus testing center or other approved, proctored testing site for which a proctor nomination form has been submitted. If you choose Grading Option 2, you will take three proctored major exams (worth 20% each for a total of 60%) and a proctored comprehensive final exam (worth 20%). ALL four of these proctored exams must be taken at the Brookhaven College Testing Center. Note: If you are a local student choosing Grading Option 1, you must take the proctored final at a DCCCD campus testing center. If you are a non-local student choosing Grading Option 1 and needing to test outside the Dallas area, you must make your own testing arrangements, pay any fees associated with this service, secure a proctor, and get the testing site officially approved by completing and submitting a notarized proctor nomination form. (Possible non-local testing sites include testing centers at other colleges/universities, Sylvan and Kaplan testing centers, Prometics, etc.) For a copy of the proctor form, go to http://online.dcccd.edu/testproctoring.html. Fill it out and get it notarized, and then submit it as indicated on the form. Send an e-mail to your instructor including the proctor‘s name, title, e-mail address, and phone number. Grading System You may choose between two grading options for your final course grade: Grading Option 1 and Grading Option 2. Regardless of the option chosen, 1. 80% of your final course grade will come from three major exams (online or proctored) and a proctored comprehensive final exam. 2. The remaining 20% of the final course grade will come from assignments, a comprehensive problem, and quizzes. 3. All exams should be taken by the date indicated in the Class Schedule. 4. Online exams have a three-hour time limit but you have access to your textbook and notes. 5. Proctored exams are untimed but you may not use your textbook or notes. 6. Take a basic 4- function (nonprogrammable) calculator to the testing site for proctored exams. 7. You will be taking the Comprehensive Final Exam at a proctored testing site. Note: My experience shows that students selecting Grading Option 2 (with all proctored exams) do better on the proctored final than students selecting Grading Option 1. 2011FA - ACCT-2302-2422/9001 Page 6 of 13 06/30/11 Grading Option 1 Note: If you choose Grading Option 1, you will take three major exams online (three-hour time limit) and the proctored comprehensive final exam (untimed) at a DCCCD campus testing center or other approved, proctored testing site for which a proctor nomination form has been submitted. Points Percentage 13 graded assignments (12 @ 5 points each and 1 @ 10 points) (using Excel templates) 70 points 7% 13 graded quizzes (13 @ 10 points each) (online and untimed) 130 points 13% 3 major exams (3@ 100 points each) (online with three-hour time limit) 300 points 30% 500 points 50% 1,000 points 100% Comprehensive final exam (proctored at a DCCCD campus testing center or other approved testing site and untimed) TOTAL OR Grading Option 2 Note: If you choose Grading Option 2, you will take all three major exams and the comprehensive final exam at the Brookhaven College Testing Center. (All proctored exams are untimed.) Points Percentage 13 graded assignments (12 @ 5 points each and 1 @ 10 points) (using Excel templates) 70 points 7% 13 graded quizzes (13 @ 10 points each) (online and untimed) 130 points 13% 3 major exams (3 @ 200 points) (proctored at Brookhaven College and untimed) 600 points 60% Comprehensive final exam (proctored at Brookhaven College and untimed) TOTAL 200 points 1,000 points 20% 100% Grading Scale Course Grade 900 – 1,000 800 – 899 700 – 799 600 – 699 Below 600 2011FA - ACCT-2302-2422/9001 Percentage 90% - 100% 80% - 89% 70% - 79% 60% - 69% Below 60% Page 7 of 13 Total Points A B C D F 06/30/11 Course Evaluation Note: All of the following items are located on the eCampus site. The Student Contract is located under the Start Here-Orientation tab. All the other items (assignments, quizzes, and exams) are located under the Course Documents tab. Student Contract (Orientation) You must complete and submit the Student Contract. It is used to certify your participation in the class by the certification date and to verify that you have completed the class orientation. [Note: It should be submitted by the certification date (see page one of this syllabus) to keep any financial aid you are receiving from being affected.] Assignments There are thirteen required assignments, one for each lesson. Each assignment includes one or more problems, which must be completed using the Excel templates provided. Each assignment is worth 5 points (except Assignment 19 which is worth 10 points), for a total of 70 points, or 7% of the final course grade. You will usually be allowed to correct assignments after they are submitted and the instructor has provided feedback. These assignments are located under the eCampus Course Documents tab by lesson in the Graded Assignment folder. [Note: Before attempting these required assignments, first complete the practice assignments for the lesson, checking your answers against the solutions provided. The practice assignments are not turned in and are not used in computing your final course grade; they are simply for practice. Some of them are similar to the required assignments and provide repetition and practice needed to help you learn the procedures before you attempt the graded assignment. These practice assignments are located by lesson under the eCampus Course Documents tab.] Quizzes There are thirteen required quizzes, one for each lesson. Each quiz has 20 multiple-choice questions and is worth 10 points, for a total of 130 points, or 13% of the final course grade. All quizzes are taken online and the average completion time is approximately thirty minutes. Each quiz must be completed once it is launched; you can‘t save it and finish later. Two attempts are allowed. You will get different questions each time, and the score on your last attempt is the one used in computing your final course grade. These quizzes are located by lesson under the eCampus Course Documents tab in the Graded Quiz folder. [Note: There are practice quizzes preceding the graded quizzes. Unlimited attempts are allowed on the practice quizzes. You will be able to see the questions, your answers, the correct answers and the score you earn on these practice quizzes; but these scores are not used in computing your final course grade. The practice quizzes are simply for you to practice before taking the graded quizzes, which are limited to two attempts.] Major Exams There are three major exams, covering four lessons each. Exam 1 covers Lessons 13-16, Exam 2 covers Lessons 17-21, and Exam 3 covers Lessons 22-25. Information about these exams, and access to the exams themselves, is located under the Course Documents tab in an Exam folder. [Note: If you do not take a major exam, your final exam will serve as your make-up exam. If you take all of the major exams, your final exam score (if better) will substitute for your lowest major exam score. Your final exam grade may serve as a make-up for only one major exam grade. You may not use a major exam grade to replace your final exam grade.] For Grading Option 1, exams are taken online with a three-hour time limit. The average completion time is approximately two hours. Each exam has 100 multiple-choice questions, worth 1 point each, for a total of 100 points. All three exams total 300 points, or 30% of your final course grade. Each exam must be completed once it is launched; you can‘t save it and finish later. Two attempts are allowed on each exam. You will get different questions each time, and the score on your last attempt is the one used in computing your final course grade. For Grading Option 2, exams must be taken at the Brookhaven College Testing Center and are untimed. The average completion time is approximately two hours (allow three in case you need it). Each exam is divided into two parts. Part 1 has 50 multiple-choice questions worth 2 points each, for a total of 100 points. Part 2 has four or more problems (one or more per lesson) worth a total of 100 points. (Forms are provided 2011FA - ACCT-2302-2422/9001 Page 8 of 13 06/30/11 for the problem portions of the exams.) All three exams total 600 points, or 60% of your final course grade. Only one attempt is allowed; these exams cannot be retaken. Final Exam There is a proctored comprehensive final exam, covering Lessons 13-25, with questions from the material presented in all thirteen chapters. It has 80 multiple-choice questions. Included in these multiple-choice questions are terminology as well as problem calculations. It is taken online through eCampus at a proctored site without use of the textbook and/or notes, and the average completion time is approximately two hours. It must be completed once it is launched; you can‘t save it and finish later. Only one attempt is allowed; it cannot be retaken. Information about the comprehensive final, and access to the exam itself, is located under the eCampus Course Documents tab in the Comprehensive Final Exam folder. [Note: Failure to take the final exam as scheduled will result in a zero for that exam. There will be no make-up exam given, and you may not substitute a major exam grade for your final exam grade.] For Grading Option 1, the proctored final can be taken at any DCCCD campus testing center or other approved, proctored testing site for which a proctor nomination form has been submitted. It is worth 500 points, or 50% of the final course grade (80 questions at 6.25 points each). For Grading Option 2, the proctored final must be taken at the Brookhaven College Testing Center. It is worth 200 points, or 20% of your final course grade (80 questions at 2.5 points each). Checking Grades All quizzes, online major exams (for Grading Option 1), and proctored final exam are scored automatically upon submission and the score is entered in the eCampus Grade Center. For assignments, comprehensive problem, and proctored major exams (for Grading Option 2), your instructor will grade and enter scores manually. After you complete and submit these items, you will see a green exclamation point (!) in the Grade Center column until they are graded by your instructor. Check your grades by going to the eCampus Tools tab and My Grades. To view details/feedback of graded items, click on the score. For assignments, you will see any feedback from your instructor, as well as copies of files to help in correcting the assignment. For quizzes, you will see the questions, your answers, the correct answers, and any available feedback. For major exams (for Grading Option 1), you will see the questions and your answers. For major exams (for Grading Option 2), you will only see the score; however, your instructor will send you a detailed analysis of the problems you missed. For the final, only the score is available. Retrieving Your Grade and eConnect Grade reports are no longer mailed. Convenient access is available online through eConnect. Use your student identification number when you log in. For specific instructions about obtaining your grades through eConnect, see Grade Reports. Note: Telephone grades are unavailable. Web site address for eConnect is https://eConnect.dcccd.edu/eConnect/eConnect. Web site address for Grade Reports is http://www.brookhavencollege.edu/grades.html. 2011FA - ACCT-2302-2422/9001 Page 9 of 13 06/30/11 Note: All of the following items are located on the eCampus site. The Student Contract is located under the Start HereOrientation tab. All the other items (assignments, quizzes, and exams) are located under the Course Documents tab. After completing the course and entering all your scores, circle the letter grade you earned and keep this form to compare with the eCampus Grade Center and Registrar‘s record of your final grade. Contact your instructor if there is a discrepancy. ACCT 2302 Principles of Accounting II (Managerial Accounting) Grading Option 1 Class Schedule and Grade Worksheet Due Dates Requirements Tues. Sept. 6 Student Contract (used to verify participation by certification date) Wed. Sept. 7 Sat. Sept. 10 Wed. Sept. 14 Sat. Sept. 17 Sun. Sept. 18 Mon. Sept. 19 Lesson 13 Graded Assignment and Quiz Lesson 14 Graded Assignment and Quiz Lesson 15 Graded Assignment and Quiz Lesson 16 Graded Assignment and Quiz Study Guides for Exam 1 Exam 1 Online (Lessons 13-16) Wed. Sept. 21 Fri. Sept. 23 Mon. Sept. 26 Wed. Sept. 28 Sat. Oct. 1 Sun. Oct. 2 Mon. Oct. 3 Lesson 17 Graded Assignment and Quiz AND Lesson 18 Graded Assignment and Quiz Lesson 19 Graded Assignment and Quiz Lesson 20 Graded Assignment and Quiz Lesson 21 Graded Assignment and Quiz Study Guides for Exam 2 Exam 2 Online (Lessons 17-21) Wed. Oct. 5 Sat. Oct. 8 Wed. Oct. 13 Sat. Oct. 15 Sun. Oct. 16 Mon. Oct. 17 Lesson 22 Graded Assignment and Quiz Lesson 23 Graded Assignment and Quiz Lesson 24 Graded Assignment and Quiz Lesson 25 Graded Assignment and Quiz Study Guides for Exam 3 Exam 3 Online (Lessons 22-25) Sun. Oct. 23 Deadline: Mon. Oct. 24 Study Guide for Comprehensive Final Comprehensive Final Proctored (Lessons 13-25) at DCCCD campus testing center or other approved proctored site Point Value Points Earned Cumulative Points Earned 5+10 5+10 5+10 5+10 15 30 45 60 100 160 5+10 5+10 10+10 5+10 5+10 175 190 210 225 240 100 340 5+10 5+10 5+10 5+10 355 370 385 400 100 500 500 1,000 Grading Scale Total Points Earned 900 - 1,000 800 - 899 700 - 799 600 - 699 Below 600 Total Points Earned 900 - 1,000 800 - 899 700 - 799 600 - 699 Below 600 Total Points Earned 900 - 1,000 800 - 899 700 - 799 600 - 699 Below 600 Warning about Staying on Schedule: Most students take online classes because they need or want flexibility in scheduling. As a result, all the dates in the class schedule, except the final exam date, are ‗recommended‘ dates to keep you on schedule. However, you should always try to stay within a day or two of these dates. Accounting is not a course where you can wait until the end and do a lot of the work; there‘s just too much content to cover and too much work to complete. Experience shows that students who do not stay on the schedule usually are unable to complete the course successfully. Since the assignments and quizzes are designed to help you learn the content and prepare for the exams, preferably they should be completed as you finish each lesson but certainly prior to taking the exams. (The final exam must be taken on the date indicated, and all work must be completed and submitted before you take the final.) This schedule may be revised at the discretion of your instructor. 2011FA - ACCT-2302-2422/9001 Page 10 of 13 06/30/11 Note: All of the following items are located on the eCampus site. The Student Contract is located under the Start HereOrientation tab. All the other items (assignments, quizzes, and exams) are located under the Course Documents tab. After completing the course and entering all your scores, circle the letter grade you earned and keep this form to compare with the eCampus Grade Center and Registrar‘s record of your final grade. Contact your instructor if there is a discrepancy. ACCT 2302 Principles of Accounting I (Managerial Accounting) Grading Option 2 Class Schedule and Grade Worksheet Due Dates Requirements Point Value Points Earned Cumulative Points Earned Tues. Sept. 6 Student Contract (used to verify participation by certification date) Wed. Sept. 7 Sat. Sept. 10 Wed. Sept. 14 Sat. Sept. 17 Sun. Sept. 18 Mon. Sept. 19 Lesson 13 Graded Assignment and Quiz Lesson 14 Graded Assignment and Quiz Lesson 15 Graded Assignment and Quiz Lesson 16 Graded Assignment and Quiz Study Guides for Exam 1 Exam 1 Proctored at Brookhaven (Lessons 13-16) 5+10 5+10 5+10 5+10 15 30 45 60 200 260 Wed. Sept. 21 Fri. Sept. 23 Mon. Sept. 26 Wed. Sept. 28 Sat. Oct. 1 Sun. Oct. 2 Mon. Oct. 3 Lesson 17 Graded Assignment and Quiz AND Lesson 18 Graded Assignment and Quiz Lesson 19 Graded Assignment and Quiz Lesson 20 Graded Assignment and Quiz Lesson 21 Graded Assignment and Quiz Study Guides for Exam 2 Exam 2 Proctored at Brookhaven (Lessons 17-21) 5+10 5+10 5+10 10+10 5+10 275 290 305 325 340 200 540 Wed. Oct. 5 Sat. Oct. 8 Wed. Oct. 13 Sat. Oct. 15 Sun. Oct. 16 Mon. Oct. 17 Lesson 22 Graded Assignment and Quiz Lesson 23 Graded Assignment and Quiz Lesson 24 Graded Assignment and Quiz Lesson 25 Graded Assignment and Quiz Study Guides for Exam 3 Exam 3 Proctored at Brookhaven (Lessons 22-25) 5+10 5+10 5+10 5+10 555 570 585 600 200 800 Sun. Oct. 23 Deadline: Mon. Oct. 24 Study Guide for Comprehensive Final Comprehensive Final Proctored (Lessons 13-25) at Brookhaven 200 1,000 Grading Scale Total Points Earned 900 - 1,000 800 - 899 700 - 799 600 - 699 Below 600 Total Points Earned 900 - 1,000 800 - 899 700 - 799 600 - 699 Below 600 Total Points Earned 900 - 1,000 800 - 899 700 - 799 600 - 699 Below 600 Warning about Staying on Schedule: Most students take online classes because they need or want flexibility in scheduling. As a result, all the dates in the class schedule, except the final exam date, are ‗recommended‘ dates to keep you on schedule. However, you should always try to stay within a day or two of these dates. Accounting is not a course where you can wait until the end and do a lot of the work; there‘s just too much content to cover and too much work to complete. Experience shows that students who do not stay on the schedule usually are unable to complete the course successfully. Since the assignments and quizzes are designed to help you learn the content and prepare for the exams, preferably they should be completed as you finish each lesson but certainly prior to taking the exams. (The final exam must be taken on the date indicated, and all work must be completed and submitted before you take the final.) This schedule may be revised at the discretion of your instructor. 2011FA - ACCT-2302-2422/9001 Page 11 of 13 06/30/11 DCCCD Institutional Policies Brookhaven College and Dallas TeleCollege Warning: Students Receiving Financial Aid If you are receiving Financial Aid grants or loans, you must show participation in this class prior to the certification date by either logging on to eCampus or e-mailing your instructor. You must also continue participation after the drop deadline in order not to be marked as non-attending in the event that you fail the course. Do not drop or stop participating in any class without consulting the Financial Aid Office. Changes in your enrollment level and/or failing grades may have adverse consequences. Nonparticipation and dropping could cause you to be in a position of having to repay funds already received and may affect your eligibility to receive further financial aid. For additional information about paying for college, go to the DCCCD Paying for College web site. [Note: See page one of this syllabus for the certification and drop deadlines.] Warning: Stop before You Drop If you drop too many classes without having an acceptable reason, your GPA could be affected (Texas Education Code, Section 51.907). Be sure you understand how this law may affect you before you drop a class. The law applies to students who enroll in a Texas public institution of higher education (including DCCCD) for the first time in fall 2007 or later. Under this law, you may not drop more than six classes without an acceptable reason during your entire undergraduate career without penalty. If you drop or withdraw before the official drop/withdrawal deadline, you will receive a grade of W (Withdraw) in each class dropped until the seventh unacceptable drop. You will earn a grade of WF for the seventh unacceptable drop, and each unacceptable drop after that. A grade of WF will be calculated in your GPA as an F. For additional information, please see Dropping a Course or Withdrawing from College in the DCCCD catalog, read Facts about Dropping Classes and/or contact your Advising/Counseling Center. Warning: Third Attempt to Enroll in a Course (or Repeating This Course) Effective for Fall Semester 2005, the Dallas County Community College District now charges a higher tuition rate to students registering the third or subsequent time for a course. All third and subsequent attempts of credit and Continuing Education/Workforce Training courses will result in higher tuition rate with few exceptions. Developmental Studies and some other selected courses will not have the higher tuition rate charged. Third attempts include courses taken Fall 2002 and after at any of the DCCCD colleges. For frequently asked questions and additional information, please see Third Attempt to Enroll in a Course. Drop Policy If you are unable to complete this class, it is your responsibility to drop it. Your instructor will not automatically drop you. Dropping is a formal procedure that you must initiate. Failure to do so will result in your receiving a performance grade, usually an ―F‖. The drop request must be received in the Registrar‘s Office by the drop deadline (see page one of this syllabus). If you drop before the official drop deadline, you will receive a ―W‖. For additional information about dropping, see Dropping a Course or Withdrawing from College. [Note: Before making a decision to drop, carefully read the ‗Stop before You Drop,‘ ‗Students Receiving Financial Aid,‘ and ‗Third Attempt to Enroll in a Class‘ sections of this syllabus. Also contact your instructor to discuss your plans. Students sometimes drop classes when help is available that would enable them to continue.] How can I drop this class? Once you decide to drop the class, you can drop or withdraw from classes in three ways: (1) in person, (2) online, or (3) by mail or fax. For additional information and specific instructions on how to drop, see Dropping or Withdrawing from Classes. 2011FA - ACCT-2302-2422/9001 Page 12 of 13 06/30/11 Class Participation and Progress You are expected to regularly participate in all classes in which you enroll. Class participation and course progress are the responsibility of the student. For this online class, participation and progress means accessing eCampus regularly, completing and submitting class work, and communicating with your instructor. It is your responsibility to consult with your instructor following a period of absence or inactivity. Once enrolled in the course, you are responsible for dropping the class should that become necessary. For additional information, see Attending Classes. Academic Dishonesty and Student Code of Conduct The purpose of the Student Code of Conduct is to provide guidelines for the educational environment of the Dallas County Community College District. Such an environment presupposes both rights and responsibilities. Disciplinary regulations at the college are set forth in writing in order to give students general notice of prohibited conduct. Scholastic dishonesty is a violation of the Code of Student Conduct. Students should be aware of disciplinary actions for all forms of academic dishonesty. Scholastic dishonesty includes, but is not limited to, cheating on a test, plagiarism, and collusion, fabrication, and facilitating academic dishonesty. As a college student, you are considered a responsible adult. Your enrollment indicates acceptance of the DCCCD Code of Student Conduct as published. Academic dishonesty in any form will result in a grade of "F" for this course. For additional information and the entire Student Code of Conduct and Hazing, see the DCCCD Catalog. Americans with Disabilities Act (ADA) The Disability Services Office offers a variety of accommodations for students with disabilities or special requirements. Services are coordinated to fit individual needs. You are responsible for documenting your needs and submitting a request to the Disability Services Office. Orientation and registration information will be provided. If you are a student with a disability and/or special needs who requires ADA accommodations, please contact your college Disability Services Office. For additional information about available services, see Disability Services. Observance of Religious Holy Days Absences for observance of religious holy days are excused (Texas Education Code, Section 51.911). If you observe religious holy days that will result in your missing class deadlines, please notify your instructor in writing (by e-mail) at least one week prior to the deadline. You will be allowed to make-up the missed work within a reasonable time of the missed deadline. For additional information, see Attending Classes. Change of Personal Information If your personal information (name, e-mail address, telephone number, and/or mailing address) changes, notify your instructor and the Admissions/Registrar‘s Office immediately to be certain that you receive all necessary information. This is important! Caveat This syllabus is a set of guidelines for ACCT 2302, Principles of Accounting II (Managerial Accounting). The instructor reserves the right to modify any course requirements and due dates as necessary to manage and conduct this class. The intent of the instructor is to promote the best education possible within prevailing conditions affecting this class. Students are responsible for contacting the instructor and seeking clarification of any requirement that is not understood. Yea - The End 2011FA - ACCT-2302-2422/9001 Page 13 of 13 06/30/11
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