Financial & Managerial Accounting, Needles, Powers & Crosson 10 th edition

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1 DePaul University School of Accountancy and Management Information Systems Accounting 102, Introduction to Accounting II Instructor: Phone: Office Hours: Required Text: Ed Kabialis is the quickest way to reach me. Appointments can be made upon request. Requests can be made before/after class or via . I generally arrive in our classroom at least an hour before my 8:30 class on Mondays and Wednesdays and am happy to help at that time also. Financial & Managerial Accounting, Needles, Powers & Crosson 10 th edition Course Description: Introduction to Accounting II is a companion and sequel course to Accounting 101.We will continue to learn basic accounting fundamentals and concepts. We will explore managerial accounting and internal reporting. Subjects include financial accounting for long-term liabilities, the components of stockholders equity, the statement of cash flows, financial statement analysis, budgeting and variance analysis, job costing and cost analysis for decision-making. Course Websites: This course will use D2L extensively and Campus Connect to a lesser extent. We will also use CengageNOW (CNOW). CNOW is an online learning tool provided by the publisher. It has practice test questions and video tutorials. We will also use it for homework and might use it for quizzes. CNOW provides students with a 2 quarter instant access to our textbook as well as extensive additional resources. If you purchased and registered for CNOW last quarter for Accounting 101, you may not need to purchase another subscription. You can purchase CNOW with an electronic copy of the book included. However if you already have the text I believe you might be able to purchase access to CNOW separately. Feel free to purchase from the publisher (South-Western Cengage Learning), the book store or wherever you find it most cost effective. If you are using CNOW for the first time, instructions for registering are posted to D2L. You will need the following course key for Accounting 102:

2 SECTION 401 SECTION 402 E-HY7WY6GKJDUYP E-HY7W4R2W5L2M9 Teaching Method: Homework: It s critical that you read the assigned chapters prior to class, do the homework on a timely basis and understand the lectures. The class lectures will follow Power Points that have been developed from material throughout the text in order to make the content more consistent and easier to follow. It will be supplemented with real-world examples and class exercises. Let me stress that attending class alone is NOT sufficient to gain a proper understanding. Understanding principles and concepts will enable you to successfully deal with problems you will face throughout your careers. Please participate and ask questions during class. Homework will be assigned in CNOW for each chapter. It is critical that you do all homework on a timely basis. I can check whether you complete the homework in CNOW. CNOW provides hints and references and automatically grades your homework. Please note that CNOW awards up to 10 points for each correct assignment. HOWEVER, THAT IS JUST FOR YOUR REFERENCE AND FOR ME TO GAGE PROGRESS. THOSE SCORES DO NOT FIGURE INTO YOUR FINAL GRADE. Please discuss problems with homework before class begins or via . Homework due dates will be posted in CNOW Points will be subtracted from your quarter point total for missed or incomplete homework. Only verifiable reasons received before class for not doing homework will be accepted. You are allowed one missed or incomplete homework assignment. Each missed or incomplete assignment beyond that will result in 10 points being deducted from your total score at the end. Attendance and Participation: Class will begin promptly at the appointed time. If you have to arrive late, leave early, or are unable to attend, please inform me in advance. If you are unable to attend any portion of class, it is your responsibility to obtain materials we discussed from a fellow student. Class participation is important for your learning and for me to gauge how the class is progressing. Please participate and ask questions whenever possible.

3 You are allowed one absence and two lates. Each absence beyond one and each late beyond two will result in 10 points being deducted from your total score at the end. Exams and Grading: The tentative exam schedule is posted on Part 2 of the syllabus. I prefer not to give make-up exams. If you have an emergency and cannot take either exam, please inform me in advance and provide me with a verifiable reason. Exam Scoring: Midterm 250 Final 250 Total 500 I will give quizzes at various times throughout the quarter to check your understanding. Some might be on a surprise basis. Quizzes are mandatory and will factor into your final grade. The grading for each will be discussed at the time and will be in addition to the points discussed above. Grades will generally adhere to the following ranges: A (100-90), B ( ), C ( ), D ( ), F (<60). I will consider modification of the ranges (curve) based on class results. Academic Integrity: Integrity is critical not only in the classroom but also in the business world you will be a part of. Working together (but not copying) on homework is permissible and, in fact, encouraged. However, collaboration on tests or quizzes is not allowed. Please see the University policies on academic integrity and the Code of Conduct for the School of Accounting and MIS.

4 ACC 102, SYLLABUS, PART 2, FALL 2014 CHAPTER TOPIC LEARNING OBJECTIVE CH 12 STOCKHOLDERS EQUITY 1-6, 7 (SKIP BOOK VALUE PER SHARE) CH 10 CURRENT LIABILITIES 4 & 5 CH 11 LONG-TERM LIABILITIES CH 13 STATEMENT OF CASH FLOWS CH 14 FINANCIAL STATEMENT ANALYSIS 1-3 MIDTERM CH15 MANAGERIAL ACCOUNTING & COST CONCEPTS 1, 2, 4-7

5 CH16 COSTING SYSTEMS 1-4 CH 19 CH 20 CH 21 CH 22 Final Exam COST, VOLUME, PROFIT ANALYSIS THE BUDGETING PROCESS FLEXIBLE BUDGETS & PERFORMANCE STANDARD COSTS & VARIANCES 1-3, 5, 4 (PREPARE A BUDGETED INCOME STATEMENT ONLY) 1-3, 5 2

DePaul University School of Accountancy & MIS Accounting ACC102 Spring Quarter 2013-14 DRAFT as of March 26, 2014

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