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ACCT 102 Practical Accounting II

Fall 2022 COURSE SYLLABUS

REQUIREMENTS

Ø Financial Accounting Nobles, Mattison, Matsumura; 13^th Edition (Pearson Publishing)

Ø MyAccountingLab – supplemental to Financial Accounting textbook

Ø required: Accounting relies on precise and correct mathematical computations, so a basic hand-held calculator is a necessary tool for this class. Any calculator with basic functions (addition, subtraction, multiplication, division) will be sufficient.

Ø Homework problems may be solved with either a calculator or the use of Excel spreadsheets, but a calculator (other than the one in your cell phone or computer) will be essential for use during group activities, quizzes and exams; computers or cell phones may not be utilized during exams and quizzes.

Resources

Ø Publisher’s companion website: http://www.pearsonmylabandmastering.com/northamerica/myaccountinglab/

Ø BC Academic Success Center: D204, 425-564-2200

COURSE DESCRIPTION & OUTCOMES

Course Description:

All class work and content will be online. You will be using Canvas as a tool to access exams and Canvas/Pearson (BryteWave Course Materials) to access other course content. This is the second half of the Practical Accounting series.   In Accounting 102 we will cover Property, Plant and equipment, short and long-term liabilities as well as business entities.  In Chapter 11, we will omit payroll as that is covered in another course.

Course Outcomes

New topics are introduced and discussed that relate to the following weeks homework. Additionally, problem-solving and online discussion will support the learning objectives

This course covers accounting procedures for corporations and partnerships and analysis of financial statements. Not recommended for students transferring to four-year baccalaureate degree programs. Most four-year universities do not accept this course for credit toward baccalaureate degree requirements. Prerequisite: ACCT 101 with a C or better, or ACCT& 201 with a C or better, or entry code.

Combined Course Outcomes

As part of the I-BEST Bookkeeping Certificate Program, this offering of ACCT 102 integrates course outcomes from the Accounting Department and the Basic and Transitional Studies Department. These outcomes are listed together and are incorporated into the curriculum as combined goals that I-BEST instructors seek to help students achieve with equal importance and dedication.

· Acquire, use, and dispose fixed assets in the accounting records.

· Depreciate fixed assets, amortize intangible assets, and deplete natural resources.

· Calculate bond premium and discount, while considering the time-value-of-money.

· Distinguish between different types of corporate stock and dividends.

· Construct a statement of cash flows using both direct and the indirect methods.

· Infer and assess the liquidity, solvency, and profitability of a corporation using its financial statements.

· Discuss the relationship of ethics to financial accounting.

A Summary of I-BEST

This section of ACCT 102 is part of the I-BEST Bookkeeping Certificate program. I-BEST stands for Integrated Basic Education and Skills Training. It is a program that provides precollege students the opportunity to begin earning college certificates faster than traditional models.

I-BEST students enroll in professional-technical classes (such as this one) as well as an Academic Skills Class. The Academic Skills Class is taught by a basic skills instructor (Jennifer Tinsley). It focuses on providing academic support and developing essential language and study skills.

The technical course is team taught by a content instructor (Hongtou Hongvilay) and a basic skills instructor (Jennifer Tinsley). The purpose of having two instructors in the class at the same time is to combine their relative areas of expertise. One is an expert in Accounting while the other is an expert in basic skills and language instruction.

Our goal, as your instructors, is to work together to make the lessons as clear and accessible as possible. We will be writing key ideas and vocabulary on the whiteboard, answering and asking questions, guiding individual students, roaming around the classroom, and doing what we can to make the class informative and engaging. Our aim is to help you learn and keep up with the pace of the class. In short, you have the advantage of two instructors for the price of one! If you are interested in finding out more about the I-BEST program, please see Jennifer after class or during her office hours.

ACHIEVING OUR COURSE OUTCOMES

We will achieve our course outcomes through a variety of activities. Through this process, you will have the opportunity to learn about financial accounting and, hopefully, appreciate the process a business will go through to achieve its own objectives.  

Ø Chapters 10-17 except for payroll in chapter 11, will be covered.

Ø Read Chapters and ask questions to understand and explore Accounting concepts as it relates to Partnerships and Corporations.

Ø Exercises in Pearson’s (MyAccountingLab) to reinforce chapter concepts.

Ø Chapter homework to reinforce chapter concepts. Chapter homework will be assigned and due weekly.

Ø There will be 7 quizzes, one at the completion of each chapter.

Ø There will be two exams. Exams are going to be both multiple choice and problem based.

HOW TO SUCCEED IN THIS CLASS

This is a very fast-paced course. The material is covered in depth and is rigorous. In order to succeed in this class it is important that you follow these suggested guidelines:

Ø Read the syllabus-and make note of important dates for assignments, quizzes and exams on the class schedule. We do not accept late work. Work turned in late will receive a grade of zero.   

Ø Read each chapter BEFORE coming to class or trying to complete the assignments. This will give you an edge so you will be prepared to ask applicable questions regarding the chapter.

Ø Complete all homework problems assigned. If needed, do additional problems until you are comfortable with the concepts.

Ø Turn in all assignments. Never miss a quiz or exam. Missing exams, quizzes and neglecting to complete homework assignments can have a serious effect on your overall grade and success in this class.

Ø Practice good time management. In other words, don’t procrastinate. Allow yourself ample time to compete assignments so in the event you have trouble or need my help, you will have time to arrange this.

Ø Engage in a study group.

Ø Make good use of the resources (textbook companion site, each other, and my office hours).

Ø For every hour in class you should be spending approximately 2 hours outside of class. As a general rule, outside classroom study should be double the time spent in the classroom. This equates to about 15 hours per week as a minimum commitment to this course.

POLICIES & PROCEDURES

Attendance: This is a hybrid course and no attendance is required but highly recommended. 

Make up or Late Work: There is no ability to make up in-class assignments. We do not accept late work. Work turned in late will receive a grade of zero. If you think you will miss an exam, you need to make arrangements with us prior to the exam date. If you are ill, you need to communicate with us, either by email or phone message, prior to the exam day/time. This is the only way you can reschedule an exam.

Communication Rules: The best way to get a hold of us is through canvas messages.  Please use the Canvas email.    

Emails: I respond quickly to email. Please put course number and course name in the subject line. This helps us identify your email quickly. I typically will respond the same day you send your email. If for some reason, you do not get a speedy response, email me again. It is important to me that I am available to you and that you are receiving the support you need to succeed in this class.  

Grading: We do not curve grades. The grade you earn is the grade you get. In addition, there is no extra credit for this course. We believe the in-class activities take the place of an extra credit option. This is one more great reason to attend class on a regular basis.

Generally, we will grade and return assignments within one week of submission. This could increase based on the number of assignments received from all classes. Please be patient and know that I am committed to providing feedback as quickly as possible.

CHEATING & PLAGIARISM

Cheating, stealing and plagiarizing (using the ideas or words of another as one’s own without crediting the source) are violations of the Student Code of Conduct at Bellevue College The instructor can refer any violation of the Student Code of Conduct to the Vice President of Student Services for possible probation or suspension from Bellevue College.  The Student Code of Conduct is located at: http://bellevuecollege.edu/policies/2/2050_Student_Code.asp

If I find that cheating is taking place, you will be given a grade of zero on that assignment. If I find anyone cheating during an exam, the exam will be taken away and graded based on what has been completed.

Bellevue College E-mail and access to MyBC

All students registered for classes at Bellevue College are entitled to a network and e-mail account.  Your student network account can be used to access your student e-mail, log in to computers in labs and classrooms, connect to the BC wireless network and log in to MyBC. To create your account, go to:  https://bellevuecollege.edu/sam .

BC offers a wide variety of computer and learning labs to enhance learning and student success. Find current campus locations for all student labs by visiting the Computing Services website.

Disability Resource Center (DRC)

The Disability Resource Center serves students with a wide array of learning challenges and disabilities. If you are a student who has a disability or learning challenge for which you have documentation or have seen someone for treatment and if you feel you may need accommodations in order to be successful in college, please contact us as soon as possible. 

If you are a person who requires assistance in case of an emergency situation, such as a fire, earthquake, etc, please meet with your individual instructors to develop a safety plan within the first week of the quarter.

If you are a student with a documented autism spectrum disorder, there is an additional access program available to you. Contact [email protected] or 425.564.2764. ASN is located in the Library Media Center in D125.  www.bellevuecollege.edu/autismspectrumnavigators/

The DRC office is located in B132 or you can call our reception desk at 425.564.2498. Deaf students can reach us by video phone at 425-440-2025 or by TTY at 425-564-4110. Please visit our website for application information into our program and other helpful links at www.bellevuecollege.edu/drc

Affirmation of Inclusion

Bellevue College is committed to maintaining an environment in which every member of the campus community feels welcome to participate in the life of the college, free from harassment and discrimination.

We value our different backgrounds at Bellevue College, and students, faculty, staff members, and administrators are to treat one another with dignity and respect. http://bellevuecollege.edu/about/goals/inclusion.asp

Public Safety

Public Safety and Emergencies

Public Safety is located in the K building and can be reached at 425-564-2400 (easy to remember because it’s the only office on campus open 24 hours a day—2400).  Among other things, Public Safety serves as our Parking Permits, Lost and Found, and Emergency Notification center.  Please ensure you are signed up to receive alerts through our campus alerting system by registering at http://www.bellevuecollege.edu/alerts/?ref=footer

If you work late and are uneasy about going to your car, Public Safety will escort you to your vehicle. To coordinate this, please phone ahead and let Public Safety know when and where you will need an escort.

Please familiarize yourself with the emergency postings by the door of every classroom and know where to go in the event of an evacuation.  Your instructor will be asked if anyone might still be in the building, so check in before you do anything else.  Emergency responders will search for anyone unaccounted for.

If a major emergency occurs, please follow these two rules:

1) Take directions from those in charge of the response  -We all need to be working together.

2) Do not get in your car and leave campus (unless directed to) - Doing so will clog streets and prevent emergency vehicles from entering the scene.  Instead, follow directions from those in charge.

Please do not hesitate to call Public Safety if you feel safety questions or concerns at any time.