Macomb Community College
ACCT 1090 Principles of Accounting II.
Section ACC V0852
Syllabus – Fall 2004 I.

Updated: 8/27/04 6:17 p.m.
Ms. Melissa L. Force, B.Acct, M.S.P.A.Message. Phone: (586) 286.2058
Fax: (248) 689-0920 I check this once a week (Wednesday’s)
Email: forcem@macomb.ucompass.com or mforce@mail.walshcollege.edu

Office: Virtual Office. (With a beautiful view of Lake St. Clair).
Office Hours: By appointment
Course Description: (formerly ACC 109) Continuation of financial accounting and introduction to managerial accounting. Topics include statement of cash flow, statement analysis, accounting for a manufacturing concern, cost-volume-profit relationships, and budgeting. (4 contact hrs).
Prequisite: ACCT-1080. (ASSET Test cut-off scores - Reading 39 & Numerical 40)
Course Objectives: A. The student will become familiar with the concepts and principles that guide the development of accounting information culminating in the ability to prepare financial statements and communicate financial information.
B. The student will develop decision-making skills using managerial and financial accounting information culminated in the ability to evaluate financial statements and make decisions using financial information.
C. The student will develop individual and group learning skills culminating in the ability to respect self and others in the group as valuable resources.
Required Materials:
Text website
  • Accounting, Horngren, Harrison, and Bamber, fifth edition.
  • Optional: Self-Study Guide, Horngren, Harrison, and Bamber, fifth edition.

  • Required: Internet, Word, Excel & PowerPoint


Grading
Use the following link to view the point value for each assignment. Assignment Point Values (Updated: Saturday, October 23, 2004 6:44 p.m.)

8 Assessment Examinations 40 %
Text Homework (Excel & Text discussion Questions) 20
Internet Activities 15
VC Discussions (Questions & Journal) 15
Participation (Determined by your instructor) 10
Total 100%
Grading Scale: New! As of the Fall 2004 semester +/- system! Grade Conversion

Percent


Percent

A

100-95

C

76-73

A-

94-90

C-

72-70

B+

89-87

D+

69-67

B

86-83

D

66-63

B-

82-80

D-

62-60

C+

79-77

E

59-0


Course Policies:

Assessment Examinations:

There will be eight examinations, all are cumulative. The exam period is from Sunday 12:01 a.m. – Monday 11:59 p.m. (48 hours). Once you access the exam you must complete it in one sitting and you must complete it within 1 ½ hours.
The exam will be available for a 48-hour window of time beginning 12:01 a.m. Sunday, --- 11:59 p.m. Monday. Remember that you have a 48-hour time window in which to complete the exam. But, you must complete the exam within 1 ½ hours "from the time you first open the exam to the submission time". If you are unable to attend a scheduled examination, either excused or unexcused, your score for the missed exam will be a zero. There are *No makeup assessment exams*. The assessment examination format will consist of multiple choice, both theory & practice, true/false, practice problems and short essay.
You will be assessed on the information given for the week as well as a cumulative knowledge of all materials covered.


Text work – Questions:

At the end of each chapter (in the text) there are questions. There is no minimum length required for the lecture question responses. However, I do expect that your responses will demonstrate an understanding of the text and lecture material presented. Answers should clearly identify which question is being addressed. Please use 1 Word file for each week’s assignment. For example, Week #1 Text Questions should be 1 single Word file with both chapters 13 & 14 in that single file. You must write out the answers in Word and upload these to your folder by the due date.


Excel Assignments:

All business students must know how to use a spreadsheet program. There are Excel assignments for each chapter and they are assigned as homework. The text website has the templates for your use. You must use these templates to complete these assignments. Please use 1 Excel file for each week’s assignment. For example, Week #1 Excel Assignments should be 1 single Excel file with a different sheet in that file representing each assignment. For week #1 you should create 1 Excel file that contains both chapters 13 & 14 in that single file and each exercise & problem on a different sheet in that file. You must upload these files to your folder by the due date.


Internet Activities:

Each week you will be given an Internet Activity. These short activities require you to research the Internet, review various sites and documents, and communicate your answers to the questions that are asked. Answers should clearly identify which question is being addressed. Please use 1 Word file for each week’s assignment. For example, Week #1 has 2 internet activities these should be completed in 1 single Word file with both chapters 13 & 14 internet activities in that single file. You must write out the answers in Word and upload these to your folder by the due date.


*When uploading your files to your folder, you must use the assignment association option. Failure to do so will result in no points awarded for that assignment.
*No late assignments will be accepted if you submit your work after the due date you will receive a zero for that assignment.

Discussion Area:
1. Discussion Questions:
Two questions will be posted each week. You must;
A. Respond to your assigned question.
B. Reply to another student within the discussion questions.
C. Reply to another student within the journal area. (See below).
Discussion Board Participation:
Each of you are expected to contribute “meaningful responses”. Your responses can be in the form of comments, but simply stating "nice job" does not count as meaningful. Adding further questions for discussion, or references to materials relating to the current topics would be a better response. Your responses may also be made to the journal entries that other members of the class have uploaded. *This last item is very important, as your experiences are unique. By sharing them with other members of the class we all gain from experiences that we might never have learned. This must be complete the due date.
2. Journal Entry:
You will prepare a journal throughout this course. You will send it to the appropriate Discussion Board by the due dates. Journal entries for each week should relate to how the concepts of the course relate to a past or present workplace you have experienced. You may also comment on articles you have read, or experiences you wish to share that pertain to the current week's topic. Comment on your experience(s) with the topics covered during each week. You must demonstrate that you have thought through the issues and can propose solutions, or have developed insights, in keeping with the discussions in the class. This must be complete the due date.

Discussion questions and journal entries are graded right from the discussion area – there is no need to create and upload a file for these. Simply respond and reply in the discussion area.


Course Policies:

Statement Regarding Academic Discipline & Honesty and Attendance:

Be aware of the guidelines relating to academic discipline, academic honesty and attendance as described in Macomb Community College catalog. Appropriate disciplinary action includes the issuance of a failing grade and/or dismissal from the College.
Academic misconduct includes (but is not limited to) cheating, unauthorized collusion, violation of Library or other school policies, plagiarism, unauthorized copying and removal of computer software from the Library/Computer Lab, or any other unethical behavior.


Plagiarism & Cheating:

Cheating will not be tolerated. A student that is caught cheating will fail the course. Plagiarism and cheating WILL NOT be tolerated. Any student found guilty of either will AUTOMATICALLY receive a failing grade!


Statement Regarding Professional Conduct:

Student communications to and with the professor shall at all times be conducted in a professional and courteous manner. This statement also includes all e-mail. E-mail is considered a form of professional communication. It is essential that each student treat fellow students and the instructor with respect and courtesy. Rudeness, chronic tardiness, unproductive discussions and other disruptions of the class will be cause for immediate removal from the classroom.


Withdraw:

Students who OFFICIALLY withdraw during the first 3/4 of the semester shall receive a "W" grade. Students may NOT officially withdraw during the last 1/4 of the semester, but will be given their earned grade.


Incomplete Policy:

An "I" grade is given only when a small portion of the course work is required to be completed. Student must have attended the first seven weeks of the semester. If the work is not completed by the end of the following semester, class grade will be computed with the incomplete course work as 0%. This MUST be discussed with the professor. An incomplete will be given in extremely rare circumstances.


Class Format:

    It is essential that the student keep up-to-date on the reading and the homework. In addition, regular attendance is an important factor for the successful completion of this course.
  • You are responsible for all sections of each chapter unless specifically omitted by me. This includes a basic knowledge of all definitions and terms introduced in the text.
  • Working together in small groups to practice homework problems is highly encouraged. (This does not include assessment exams.
  • You have the RIGHT to ask anyone in class for help. Except for Assessment Exams! You have the DUTY to assist anyone who asks for help. You are expected to have studied the assigned chapter. You are expected to have done your homework and spent some time thinking about your solution.
  • Expect a substantial amount of work for this class this semester.

  • Assignments will be graded as to CORRECTNESS, COMPLETENESS, and TIMELINESS. Quality of work turned in must be in a professional and business-like manner.
  • You should be completing your assignments everyday. Do not wait until the last minute to complete your work or you will be unable to finish everything by the due date. Personal computer and Internet connection problems are not my problem. You should make sure that all of your hardware/software is working and always have a backup plan in place! Travel is not a problem. There are public libraries, other Colleges & Universities and Cyber Cafes everywhere. Yes, even in third world countries.

Schedule & Assignments for ACC 1080

Wk. No.
Week Begins
Lecture
Assignments
Week Ends
Due Date

1 Monday 08/30/04 Introduction,
Lecture
Ch13 & Ch14
Text work: All discussion questions (both chapters) write these out using Word.
Excel: Ch. 13: E8 & P7A.
Ch. 14: E8, E11, E12 Internet Activities: “Overhauling Incentive Pay Programs” & “Alan Greenspan Testifies 2”
Discussion Area:
1. Complete a brief biography.
2. A. Respond to your assigned question.
B. Reply to another student within the discussion questions.
C. Reply to another student within the journal area. (See below).
3. Complete your journal exercise, relating your experience to the chapters that have been assigned for this week.
Assessment Exam:
Complete Exam #1. It will cover chapters 13 & 14.
Monday
9/06/04
11:59 p.m.
All assignments; Text work, Excel, Internet Activities and discussion area question must be uploaded to your folder by 11:59 p.m. Friday 9/03/04.
The assessment exam window is a 48-hour timeframe it will begin
at 12:01 a.m. Sunday 9/05/04 and ends at 11:59 p.m. on Monday 9/06/04.
2 Monday 09/06/04 Lecture
Ch15 & Ch16
Text work: All discussion questions (both chapters) write these out using Word.
Excel: Ch.15: E5, E6, E7.
Internet Activities: “Ford v. Firestone: Which Is to Blame? The Tires or the Vehicles?" & “Krispy Kreme Will Mean More Than Doughnuts”
Discussion Area:
1. A. Respond to your assigned question.
B. Reply to another student within the discussion questions.
C. Reply to another student within the journal area. (See below).
2. Complete your journal exercise, relating your experience to the chapters that have been assigned for this week.
Assessment Exam:
Complete Exam #2. It will cover chapters 15, 16 & Cumulative.
Monday
09/13/04
11:59 p.m.
All assignments; Text work, Excel, Internet Activities and discussion area question must be uploaded to your folder by 11:59 p.m. Friday 9/10/04.
The assessment exam window is a 48-hour timeframe it will begin
at 12:01 a.m. Sunday 9/12/04 and ends at 11:59 p.m. on Monday 9/13/04.
3 Monday 09/13/04 Lecture
Ch17 & Ch18
Text work: All discussion questions write these out using Word.
Excel: Ch17: P3A, P4A, P6A. Ch18 E2, E5, E6 & P6A
Internet Activities:
“How to Spot Accounting Malpractice” & “Enron's Accounting Problems”
Discussion Area:
1. A. Respond to your assigned question.
B. Reply to another student within the discussion questions.
C. Reply to another student within the journal area. (See below).
2. Complete your journal exercise, relating your experience to the chapters that have been assigned for this week.
Assessment Exam:
Complete Exam #3. It will cover chapter 17 & 18 & Cumulative.
Monday
09/20/04
11:59 p.m.
All assignments; Text work, Excel, Internet Activities and discussion area question must be uploaded to your folder by 11:59 p.m. Friday 9/17/04.
The assessment exam window is a 48-hour timeframe it will begin
at 12:01 a.m. Sunday 9/19/04 and ends at 11:59 p.m. on Monday 9/20/04.
4 Monday 09/20/04 Lecture
Ch19 & 20
Text work: All discussion questions write these out using Word.
Excel: Ch19: E6, E7, Ch20: E9, E10, P6A.
Internet Activities:
“Economic Value Added and Capital Budgeting” & “Job Costing Systems”
Discussion Area:
1. A. Respond to your assigned question.
B. Reply to another student within the discussion questions.
C. Reply to another student within the journal area. (See below).
2. Complete your journal exercise, relating your experience to the chapters that have been assigned for this week.
Assessment Exam:
Complete Exam #4. It will cover chapter 19 & 20 & Cumulative.
Monday
09/27/04
11:59 p.m.
All assignments; Text work, Excel, Internet Activities and discussion area question must be uploaded to your folder by 11:59 p.m. Friday 9/24/04.
The assessment exam window is a 48-hour timeframe it will begin at
12:01 a.m. Sunday 9/26/04 and ends at 11:59 p.m. on Monday 9/27/04.
5 Monday 09/27/04 Lecture
Ch21 & Ch22
Text work: All discussion questions (both chapters) write these out using Word.
Excel: Ch 21: E12, E13, P4A, Ch22: E2, E3, E4 & P3A
Internet Activities:
“The Time Value of Money in Farm Decision Making”
Discussion Area:
1. A. Respond to your assigned question.
B. Reply to another student within the discussion questions.
C. Reply to another student within the journal area. (See below).
2. Complete your journal exercise, relating your experience to the chapters that have been assigned for this week.
Assessment Exam:
Complete Exam #5. It will cover chapter 21 & 22 & Cumulative.
Monday
10/04/04
11:59 p.m.
All assignments; Text work, Excel, Internet Activities and discussion area question must be uploaded to your folder by 11:59 p.m. Friday 10/01/04.
The assessment exam window is a 48-hour timeframe it will begin at
12:01 a.m. Sunday 10/03/04 and ends at 11:59 p.m. on Monday 10/04/04.
6 Monday 10/04/04 Lecture
Ch23
Text work: All discussion questions write these out using Word.
Excel: Ch 23: E2, E3, E5.
Internet Activities:
“Who Gets the Money?”
Discussion Area:
1. A. Respond to your assigned question.
B. Reply to another student within the discussion questions.
C. Reply to another student within the journal area. (See below).
2. Complete your journal exercise, relating your experience to the chapters that have been assigned for this week.
Assessment Exam:
Complete Exam #6. It will cover chapter 23 & Cumulative.
Monday
10/11/04
11:59 p.m.
All assignments; Text work, Excel, Internet Activities and discussion area question must be uploaded to your folder by 11:59 p.m. Friday 10/08/04.
The assessment exam window is a 48-hour timeframe it will begin at
12:01 a.m. Sunday 10/09/04 and ends at 11:59 p.m. on Monday 10/11/04.
7 Monday 10/11/04 Lecture
Ch24 & Ch25
Text work: All discussion questions write these out using Word. Excel: Ch24: E1, E6, P1A Ch25: E1, P2A, P2B
Internet Activities:
“Standard Costing at Parker Brass” & “Make or Buy Decisions—Major Factors to Consider”
Discussion Area:
1. A. Respond to your assigned question.
B. Reply to another student within the discussion questions.
C. Reply to another student within the journal area. (See below).
2. Complete your journal exercise, relating your experience to the chapters that have been assigned for this week.
Assessment Exam:
Complete Exam #7. It will cover chapter 24 & 25 &Cumulative.
Monday
10/18/04
11:59 p.m.
All assignments; Text work, Excel, Internet Activities and discussion area question must be uploaded to your folder by 11:59 p.m. Friday 10/15/04.
The assessment exam window is a 48-hour timeframe it will begin at
12:01 a.m. Sunday 10/17/04 and ends at 11:59 p.m. on Monday 10/18/04.
8 Monday 10/08/04 Lecture
Ch26
Text work: All discussion questions (both chapters) write these out using Word.
Excel: Ch25: E1, E5, E6, E11
Internet Activities:
“None”
Discussion Area:
1. A. Respond to your assigned question.
B. Reply to another student within the discussion questions.
C. Reply to another student within the journal area. (See below).
2. Complete your journal exercise, relating your experience to the chapters that have been assigned for this week.
Assessment Exam:
Complete Exam #8. It will cover chapter 26 & Cumulative.
Monday
10/25/04
11:59 p.m.
All assignments; Text work, Excel, Internet Activities and discussion area question must be uploaded to your folder by 11:59 p.m. Friday 10/22/04.
The assessment exam window is a 48-hour timeframe it will begin at
12:01 a.m. Sunday 10/24/04 and ends at 11:59 p.m. on Monday 10/25/04.

Notes

Note: The instructor reserves the right to make any applicable changes to this syllabus when deemed necessary and with or without prior notice to the students.

Take a moment and familiarize yourself with our text web site located at: http://myphlip1.pearsoncmg.com

You will have to register yourself on this website. This is where the PowerPoint presentations are for each chapter, as well as the Excel templates and Internet activities.