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1 Harrisburg Area Community College Business Studies Department Virtual Learning Accounting 200-Spring 2015 INSTRUCTOR: Florence M. Taylor Office: Virtual Learning (only online) Secretary s Phone#: ext Instructor Phone#: ext Accounting 200 CRN32163 Credit Hours 4 Hours VIRTUAL OFFICE Hours: By appointment ( me within D2L, or ), Tuesday 8:00pm-10:00pm, Saturday 8:00am 10:00am MY VIRTUAL LEARNING OFFICE PHONE: ext Phone message, state your name, class CRN and a brief message. I will return your call within 2 business days. me at once classes starts, and please use your D2L (state your name, class CRN and a brief message. I will return your within 2 business days Each student should have a HACC HAWK mail account, please use this account to communicate with me if you are unable to access D2L. If you have not activated your HAWK mail, you can do so at Refund Dates: Student services Refund Information. MEETING TIMES/LOCATION: Virtual Learning (all classes, assignments and assessments are given online). THERE ARE NO- ON CAMPUS MEETINGS/TESTING. Welcome! Whether or not you intend to ultimately choose a career in accounting or finance or financial consulting, I believe it is very useful in today s complex business environment for everyone to have a grasp of some of the fundamentals of accounting. My goal is for you to succeed in this class! If you do the following, you will increase your chance for success in this course: 1) Read your chapters, 2) Do your assignments 3) Take advantage of your resources and 4) Practice good Time management. To successfully complete your assessments you must read your chapters, and complete your chapters assignments. Use your calendar to assist you in staying focus and on task! Let s have a great summer session! COURSE INFORMATION: CATALOG DESCRIPTION: Recording, summarizing, and interpreting financial data for corporations; cash flows; financial statement analysis; job order and process costing; cost/volume/profit analysis; budgets, variance analysis, cost allocation, and quantitative decision-making.

2 PREREQUISITECOURSE(S): Accounting 101 with a C grade or higher. TEXT(S), REQUIRED: TEXT: ISBN: , Wild, Fundamental Accounting Principles Vol. 2, (Chap 13-25) W/Working papers & with CONNECT Plus (access code) 21 st edition. If you purchase a used textbook (without a valid access code) you are required to purchase an access code for CONNECT PLus on the textbook publisher s website, or your class CONNECTPlus website. CONNECTPlus: Accompanies the text (If a used copy of the textbook is purchased, students will need to purchase an access code). CONNECTPlus class website: All homework assignments, LearnSmart modules and Graded Problems will be completed using the class Connect Plus website. LEARNING OUTCOMES: Upon successful completion of the course the student will be able to: Identify the key components of corporate governance Describe the features of various methods of long-term financing and show how they affect the financial statements Explain different types of capital stock and show how each affects the financial statements Demonstrate how dividends, stock splits, and stock dividends affect financial statements Prepare a financial statement analysis including horizontal and vertical analysis and ratios to assess liquidity, solvency, profitability, and relative position in the stock market Distinguish between financial and managerial accounting Identify the cost components of a product made by a manufacturing company Show the application and effect of just-in-time inventory Identify and describe cost behavior Demonstrate the effects of operating leverage on profitability Prepare an income statement using the contribution margin approach Demonstrate how the relevant range and decision context affect cost behavior Use analysis to estimate fixed and variable costs Calculate break-even point in units and dollars Set selling prices using cost-plus, prestige, and target costing Interpret cost-volume-profit relationships Calculate the margin of safety Identify cost objects and cost drivers Demonstrate the allocation of indirect costs using the appropriate cost drivers Explain the benefits and detriments of allocating indirect costs Allocate joint product costs Allocate service department costs Use activity-based costing to calculate the costs of products and services Prepare and interpret quality cost reports Distinguish between relevant and irrelevant costs for decisions Explain unit, batch, product, and facility costs Make appropriate short-run decisions using appropriate models Prepare a master budget including all necessary components Describe flexible and static budgets Classify and interpret flexible budget variances

3 Differentiate between cost, profit and investment centers Prepare and apply responsibility reports Apply appropriate long-run decision tools including the time value of money Demonstrate the flow of materials, labor costs, and overhead for inventory and cost of goods sold using job costing and process costing Prepare the cash flow statement using the indirect approach Schedule of Activities: 1. Read and study the materials as assigned 2. Respond to posted or written assignments 3. Communicate with the instructor and other students via and Discussion postings online 4. Complete 12 Homework Assignments 5. Complete Graded Chapter Problems 6. Take 12 D2L Quizzes 7. Take 6 D2L Tests 8. Participate in a Financial Project and Master Budget Project 9. View your class homepage as a minimum 3 times a week: News Items, Calendar and Class Updates SYSTEM REQUIREMENTS: Technical Requirements: You will need the following plug-ins to fully utilize all features of the class website. Adobe Acrobat Reader (free reader for.pdf files) QuickTime (a free player is available from Apple Computer in both windows and Apple versions. Window Media Player, version 9 When you first log-on your CONNECTPlus website you will be directed to update your browser in order to fully utilize all CONNECTPlus features. Direct all D2L technical questions to the help desk or How to prepare to use Desire2Learn (D2L): Go to at the MYHACC portal login (User Name: your HACC ID and your Password: your HACCWeb PIN), select Desire2Learn and click on the Desire2Learn Student Orientation. This orientation is designed to walk you through the most common tools and features in D2L. You should complete this orientation before you begin your course to become familiar with the learning environment and the tools. D2L System Failure: DON T PANIC!! Call the HACC help Go to the D2L Frequently Asked Questions page (http://hacc.campuspack.net/technical FAQs/Desire2Lean Help for Students). On the D2L Homepage click the Desire2Learn Help button (under Help for Students), view the Product Help pages, and/or link for Getting Started with Learning Environment

4 Should you be unable to access D2L at the beginning of class due to D2L system failure, class test(s) and quiz date(s) will be adjusted. Follow your 1 st week Read Chapter 13 View Chapter 13: click on student edition Narrated PowerPoint Video Demo Problem Complete chapter 13 Homework on the CONNECT website If you have any questions me using your HACC HAWK account. TUTORING: The Harrisburg, Gettysburg, Lancaster, Lebanon, and York campuses have Learning Centers, that provides FREE open tutoring for all HACC students in a variety of subjects, including accounting. Please visit the following links for information about hours and locations for each of the Campuses: Harrisburg: Gettysburg: m Lancaster: Lebanon: York: In addition to the Learning Centers, HACC student s have access to smarthinking.com, a FREE online tutoring service. Please visit a Learning Center or for more information about this free service. METHOD OF INSTRUCTION: Accounting theory will be initially introduced by textbook reading assignments. Background material, detailed explanations of major points and relevant descriptive and visual examples are all presented on your class website. At all times, the question and answer method will be used to enhance student involvement and understanding. The student will be required to complete selected questions, exercises, and problems. Online class participation and involvement is expected from each student. Assigned questions, exercises, and problems must be completed. Periodically the professor may require submission of one or more homework assignments to count as a quiz. Completion of assignments and assessments are essential and is a minimum requirement of the course. CONNECTPLUS Website: McGraw-Hill s Connect is a web-based assignment and assessment solution required for this course. Bundled with the purchase of a new textbook is a student access code which will allow students to complete all exercises and homework assignments electronically. If you purchased a used textbook or a version without an access code, students can purchase access online at the course s CONNECTPLUS website, which includes an interactive ebook to supplement the required textbook for this course. NOTE: Students can register in CONNECT and have access without a code for a limited time period (typically three weeks). Be advised student will need access CONNECT throughout the entire semester. This class s CONNECT website URL is

5 You will have access to your class CONNECT website starting the first day of class 20 January Students may also want to add this link to their favorites on their computers. The first step is to register for the class. To register in CONNECT, please visit and click Register Now Enter the access code (that is included with your textbook or purchased access code). The student will be asked to enter their name, username, password, student Id (HACC ID) and other information. Remember the username and password entered. Students will need to frequently access this site in the future. It is highly recommended students use the same User Id and password as they do for D2L. In CONNECT, the LearnSmart and homework assignments are setup as practice assignments. Students can complete the LearnSmart and homework assignments as many times as they want. When completing the homework assignments, students may click on the link Check My Work and CONNECT will highlight all the correct answers and identify the incorrect answers. Students may then change their incorrect answers until they answer all parts of the exercise correctly. CONNECT may time out. It is recommended that students Save their work frequently, so work will not be lost. If students have any issues while registering or using CONNECT, please contact McGraw-Hill s CARE team through To avoid problems related to unexpected technical issues, students are advised not to wait until the last moment to complete assignments. Please read the CONNECT Student Quick Tips found on the CONNECT website. GRADED CHAPTER PROBLEMS: The chapter problems that must be completed and submitted for a grade are to be done on the CONNECT website, the website is listed on your classroom page under User Links. Please submit the problems by the due date listed on your course calendar and the Connect website. HOMEWORK ASSIGNMENTS: All homework assignments are to be done on the CONNECT website, the website is listed on your classroom page under User s Links. All homework assignments on the CONNECT website are also in your textbook at the end of each chapter. Your homework assignments are not graded. They are an additional learning tool to prepare you for your tests. I do monitor your homework submissions and you earn points for completing each homework assignment. LEARNSMART MODULES: LearnSmart modules are on your CONNECT Plus website. They are a study tool to assist you in preparing for your test. There are 12 LearnSmart modules. The LearnSmart modules are not graded BUT I do monitor whether you complete your modules and you earn points for each completed module. You must log a minimum of 30 minutes per each chapter LearnSmart module. EXAMINATIONS: D2L Class Website:

6 Each exam will be completed on the D2L website and are listed on your Quiz tab at the top of your course homepage. Each examination will have multiple choice questions, true/false, short answer questions, and problems. Please see the Assignment and Course Calendar paragraph for times to take the online test. QUIZZES: Each chapter will have a quiz. The quizzes are to be completed on the D2L website under the Quiz tab at the top of your course home page. Please see the Assignment and Course Calendar paragraph for time to take the online quizzes. VIDEO VIEWING AND LISTENING TO ONLINE LECTURES: Although students are not formally graded on the Chapter Review You Tube videos and Course subject matter videos, success of other assignments and course assessments depends on viewing these videos. BONUS POINT POLICY (Extra Credit): At my discretion there will be opportunities to earn bonus points during the class. All bonus point assignments are group discussion forums. I will and post (Class Updates/News Items) any bonus points opportunities on your class D2L website. Your FIRST bonus points opportunity will be introducing yourself to your fellow classmates and me. My introduction is posted on your D2L class Introduction Discussion Link. Communications between Instructor & Students: Your D2L class website will be the primary means of class communication. If you have questions related to course content post them on the Ask the Professor discussion forum. Please share these types of questions as the answer to these questions will be relevant to your fellow classmates. Feel free to help one and other with Ask the Professor postings. I monitor the Ask the Professor discussion forum and will post comments as needed. All personal or individual nature questions and questions you are not comfortable posting on the Ask the Professor discussion forum, you may me ) or call me (Virtual Campus Office Phone ext711033). If you call me leave a voic , including your name, phone number, and information about your question. When you participate in class via or Discussion Forum remember your internet manners: NETIQUETTE: When you are participating in online communication: Do not use offensive language Never make fun of someone s ability to read and write Use simple English Use correct spelling and grammar Share tips with other students Keep an Open-Mind and be willing to express even your minority opinion Be aware of the HACC Academic Honesty Policy Think before you push the Send button When in doubt, always me for clarification If you have any questions and or concerns me. Etiquette:

7 When you me please provide the following: Subject line that contains - Course Name (ACCT 200) and Section number CRN for your class A few words describing the Content of the (e.g. need help with..) Address your instructor as Ms.Taylor State your purpose for ing (why and about what are you ing for?) If you are having a problem describe what you ve done to solve the problem and what help you need. End your with your first name and last name. (Do not assume that your instructor knows who you are or what class you are in. Instructors teach many classes and so they need your Help!) POLICIES: Business Studies Department Attendance Policy The faculty of the Business Studies Department is concerned with the total education of the individual and his/her future opportunities in business careers. Conceptual knowledge, skill, and proficiency are essential for successful business employment and effective citizenship. Equally important are the qualities of dependability and responsibility. Unless advised otherwise by their instructor, students should treat their Business Studies Department classes as they would a career-oriented job they want to keep. Therefore, students are expected to attend all scheduled classes and are responsible for all class-related work and assignments. Students are also expected to contact the instructor when they are absent from class, prior to or on the day of absence if possible. The determination of the attendance policy for each course is the prerogative of the instructor, as stated in the instructor's printed course syllabus, subject to the approval of the Department Chair, which will be distributed to students during the FIRST class meeting. An instructor may require the student to furnish documentation substantiating that an absence should be considered excused. Circumstances may cause a student to be absent from a class on occasion, for example; illness, bad weather, accident, etc. The definitions of absence from the College attendance policy are as follows: Excused absence- An absence that occurred for reasons that were: a) beyond the student's control to prevent, and b) significant enough to prohibit attendance in class. Additionally, for the absence to be excused, the student also must also have contacted the instructor prior to or on the day of the absence. It s important to note that, depending on the number or pattern of prior absences, an absence explained as simply personal and family emergency may not be considered as excused unless sufficient detail is provided to the instructor. Unexcused absence- An absence that occurred for reasons that were: a) within the student's control to prevent, and b) not significant enough to prohibit attendance in class, even if uncontrollable. Additionally, an absence may be considered unexcused if the student does not contact the instructor about the absence within a reasonable period of time. Students shall not be penalized for absence in regularly scheduled classes, except as indicated below:

8 1. Students are subject to policies and procedures approved in Administrative Procedure 661. Instructors requiring physical presence and participation may reduce course grades after the student has unexcused absence of 10% of the total class hours (four unexcused class hours for a three-credit course). 2. The student is responsible for ALL class work and assignments. Instructors will provide students who have an excused absence the opportunity to make up missed reports and exams, and if feasible, participation, if an absence has been excused. It is the student s responsibility to contact the instructor regarding missed work and assignments. Instructors may require a student to furnish documentation substantiating that an absence should be considered "excused" if absences become excessive or occur at questionable times (for example, on the day of an exam). 3. The student is responsible for attendance on the day of examinations, unless otherwise excused. 4. Instructors have the right to recommend to an Administrator that a student be dropped for an excessive excused or unexcused absence that precludes the possibility of passing the class whereupon the student will be given a grade of "F" or "W". Excessive absence is more than 15% of the class hours (six unexcused class hours for a three-credit course). The College is required by law to make attendance reports to the relevant agencies of students who are funded by veterans' benefits, social security payments, and various other federal, state, or private scholarship programs. Students in programs that are accredited/approved by external agencies must observe these special attendance policies delineated by the external agencies and contained in the printed course syllabus. Revised 05/19/09. Students who receive all F grades or a combination of all F and W grades for a term will have their eligibility recalculated at the end of the term. When this occurs, students may owe money on their account even if the term is over. Refer to AP 513, Financial Aid Satisfactory Academic Progress (FASAP) and Appeals Policy, for more details. Faculty will maintain accurate attendance records that indicate the last date attended for students receiving W or F grades who did not complete the course. ACADEMIC DISHONESTY is defined in Administrative Procedure 594. A partial description of this procedure is given below. Academic dishonesty is defined as an intentional act of deception in which a student seeks to claim credit for the work or effort of another person, or uses unauthorized material or fabricated information in any academic work. It includes, but is not limited to: A. Cheating - giving or receiving answers on assigned material, using materials or aids forbidden by the instructor... unauthorized possession of examinations... B. Plagiarism - offering someone else's work, words, or ideas as one's own or using material from another source without acknowledgement. C. Interference interfering without permission with the work of another student, either by obtaining, changing or destroying the work of another student. D. Buying or selling of term papers, homework, examinations, laboratory

9 assignments, computer programs, etc. E. Falsifying of one's own or another's records F. Knowingly assisting someone who engages in A - E above. Penalties for students found to have committed academic dishonesty include, but may not be limited to, the following: A. Lowering of a grade or failure for a particular assignment, B. Lowering of a grade, failure, and/or dismissal from the course. C. Disciplinary probation-may include a limitation on credits, mandatory repeat of a course, etc. D. Suspension from a curriculum. E. Suspension from the College MAKEUP WORK: MAKEUP GRADED ASSESSMENTS POLICY: Students are expected to complete all graded assessments by the specified deadline. If you miss any graded assessment absolutely no make-ups will be given unless you notify the instructor using D2L before the quiz or test. You may be asked to submit the following documentation before taking the make-up quiz or test: Serious illness (with your doctor s note) Business matter (with your supervisor s note) Conflict with other courses (must notify instructor in advance) Common excuses such as headache, housework, etc are absolutely not acceptable. The following rules will be strictly enforced. The make-up test must be rescheduled within one week. The make-up test may be different from the class test and any bonus points that may have been granted in the original exam may not be offered for the make-up. WITHDRAWAL POLICY: The W (withdrawal) grade will be granted by the instructor upon request of the student from the end of the refund period until the midpoint of the course as defined in the College calendar. The student must be attending class in a manner consistent with the instructor s attendance policy, have completed the required graded material, and have not been dishonest in completing the work in order to be eligible for the W grade. Form the midpoint of the course through the conclusion of the course, which is the last class period, the student will receive a grade of W or F, depending upon the instructor s assessment of the student s performance, which may take into account extenuating circumstances. Many times a student stops working in a distance education course, but does not withdraw. If a student fails to take two (2) or more consecutive: Tests, and or quizzes, this instructor reserves the right to withdraw that student from the course. A grade will be assigned based on the student s performance in the following manner: W If passing at time of withdrawal F - If failing at time of withdrawal

10 SYLLABUS CHANGES: Instructor has the right to change syllabus. ADDITIONAL INFORMATION: Confidentiality Notice: Be aware that communications are in general considered non-secure. HACC is not responsible for any information you include in your s. HACC personnel will make every attempt not to include any of your personally identifiable information in s to you. STUDENTS IN NEED OF ACCOMMODATIONS: Students with disabilities who are in need of accommodations should contact the campus disability coordinator listed below. Coordinators for each campus are listed here: EEOC POLICY 005: It is the policy of Harrisburg Area Community College, in full accordance with the law, not to discriminate in employment, student admissions, and student services on the basis of race, color, religion, age, political affiliation or belief, gender, national origin, ancestry, disability, place of birth, General Education Development Certification (GED), marital status, sexual orientation, gender identity or expression, veteran status, genetic history/information, or any legally protected classification. HACC recognizes its responsibility to promote the principles of equal opportunity for employment, student admissions, and student services taking active steps to recruit minorities and women. The Pennsylvania Human Relations Act ( PHRAct ) prohibits discrimination against prospective and current students because of race, color, sex, religious creed, ancestry, national origin, handicap or disability, record of a handicap or disability, perceived handicap or disability, relationship or association with an individual with a handicap or disability, use of a guide or support animal, and/or handling or training of support or guide animals. The Pennsylvania Fair Educational Opportunities Act ( PFEOAct ) prohibits discrimination against prospective and current students because of race, religion, color, ancestry, national origin, sex, handicap or disability, record of a handicap or disability, perceived handicap or disability, and a relationship or association with an individual with a handicap or disability. Information about these laws may be obtained by visiting the Pennsylvania Human Relations Commission website at HACC Lebanon Campus and Virtual Learning Deborah Bybee Coordinator, Disability Services 104R

11 735 Cumberland Street Lebanon, PA Phone: OFFICE FOR DISABILITY SERVICES (ODS): Students who wish to register services from the Office of Disability Services (ODS) should provide documentation of disability to Carole Kerper, ODS Director. Documentation requirements are determined by disabling condition. Three disability categories exist: medical disabilities, psychiatric disabilities, and learning disabilities. Attention deficit disorder is classified as a medical disability. In addition, students who are recent high school graduates may submit an evaluation report from their high school. Documentation should be faxed to or sent to Carol Kerper, Director, Office for Disability Services, Cooper 230, Harrisburg Area Community College, One HACC Drive, Harrisburg, PA Active Duty Military and Veteran Services: HACC provides assistance regarding active duty military and veterans entitled benefits. We also provide assistance in documenting military training for college credit GRADING PROCEDURES: ATTENDANCE AND PARTICIPATION POLICY: Attendance and participation will be monitored throughout the course. Please follow your Assignment and Course Calendar below and on D2L for due dates. Absenteeism is discouraged; however I realize that there are occasions which are unavoidable. If a student does not submit an assessment or participate in class project(s) and fails to me (within D2L) reference why they did not complete their assessment(s) within three (3) days after the missed assessment(s), this is considered an unexcused absence and on day four (4) they will receive a grade of zero for the assessment(s). I reserve the right to withdraw a student from class, if they remain inactive by not completing assignments and/or fail to log into class for 10 consecutive days. Both your D2L website and your CONNECTPlus website provides individual student progress reports, so I know how often a student log in and the duration of time a student spend on the websites. Your CONNECTPlus Homework assignments and LearnSmart modules are study aides you earn your course points by completing those assignments not by scoring a particular grade. You earn points for each chapter homework assignment by spending a minimum of 10 minutes to complete each chapter s homework assignment. You earn points for each chapter LearnSmart module by spending a minimum of 30 minutes to complete each chapter s module. D2L website your calendar dates for chapter: reading, powerpoint, video, homework, learnsmart and video are Just like with face-2-face classes, 4 credit course requires approximately 7-8 hours worth your time and effort each week. Normally this translates into 3 hours in class and 4 hours preparing and studying for the course. This time commitment is approximate, and it depends very much on the student s commitment and academic skills.

12 You earn points as follows: Final Grade Criteria: ASSESSMENTS TOTAL POINTS Exam 1 Chapter 13, Exam 2 Chapters 16, Exam 3 Chapters 18, Exam 4 Chapters 20, Exam 5 Chapters 22, Exam 6 Chapters 24, TOTAL TEST POINTS 600 Homework Assignments Total Points 100 (12 assignments x approx.8.3points) Chapter Graded Problems Total Points 120 (11 Problems x points varies) CONNECT-Learning Smart Total Points 100 (12 assignments x approx. 8.3 points) QUIZ Total Points 50 (12 quizzes x approx 4.3 points) Group Project (2 Each Group Projects) 50 TOTAL POSSIBLE POINTS 1020 Discussion Forum(s) Total Possible Bonus Points 50 Grading System: Points Distribution: COURSE GRADE % OF TOTAL POINTS TOTAL POINTS REQUIRED A B C D F BELOW

13 COURSE CALENDER ASSESSMENTS & ASSIGNMENTS: The course assignments and course calendar is tentative and will change if the need arises. QUIZ &TEST DATES UNIT 1 Ch13Quiz Jan Ch14Quiz 30Jan-1Feb TEST 1 31 Jan-2 Feb UNIT 2 Ch16Quiz 7-9 Feb Ch17Quiz Feb TEST Feb UNIT 3 Ch18Quiz Feb Ch19Quiz 27Feb-1 Mar TEST Mar UNIT 4 Ch20Quiz 6-8 Mar Ch21Quiz20-22 Mar TEST Mar UNIT 5 Ch22Quiz Mar Ch23Quiz 4-6 Apr TEST Apr UNIT 6 Ch24Quiz Apr Ch25Quiz Apr TEST May READ/*C-A-Ps LEARNING OBJECTIVES (*located at the beginning of each chapter) Read Chapter 13/C1-3,A1-4,P1-3 Read Chapter 14/C1,2,A1-3,P1-5 Read Chapter 16/C1,A1-3,P1-5 Read Chapter 17/C1,2,P1-3 Read Chapter 18/C1-3,A1,C1-3 Read Chapter 19/C1,2,P1-4 Read Chapter 20/C1-4,A,1,2,P1-4 Read Chapter 21/C1-4,A1,2,P1-3 Read Chapter 22/C1,2,A1,2,P1-4 Read Chapter 23/C1,2A1,P1,2 Read Chapter 24/C1,2,P1,2 Read Chapter 25/C1,A1,2,P1-4 HOMEWORK ASSIGNMENT GRADED PROBLEMS Ch13 Exercises 1, 2, 3, 4,5,6, 7, 8,9 10, 12, 14, 15, 16, Ch14 Ex. 1,2, 5,6,7,9, 10, 14, 15 Ch13&Ch14 Graded Problems Due 31 Jan Ch16 Ex 1, 2,3,5,6,7, 8,9,10,11,14 Ch17 Ex 1, 3,4,5, 6, 8, 9, 10, 11,12,13,14 Ch16&Ch17 Graded Problems Due 15 Feb Ch18 Ex 1, 2, 3, 5, 6, 8, 10, 15 Ch19 Ex 1, 2,3,4,5, 6,8, 9,10,11,12,13,14,15 Ch19 Graded Problem Due 1 Mar Ch20 Ex 1, 2,3,4, 5,7,8, 9,10,11,15 Ch21 Ex 1, 2, 3,4,5,7,8,13,15 Ch20&Ch21 Graded Problems Due 21 Mar Ch22 Ex 1, 2, 3, 4, 7, 9, 10, 11, 12,13,14,15,17,18,19 Ch23 Ex 1,3,4,5,12,22,24 Ch22&Ch23 Graded Problems Due 6 Apr Ch24 Ex 1, 2, 3,4, 5, 6, 8,9, 10,11,12,13 Ch25 Ex 1, 2, 4, 6, 7, 8, 10, 11,12,13,14,15 Ch24&Ch25 Graded Problems Due 6 May *The Concepts, Analysis and Procedures (CAPs) /Learning Objectives are located at the beginning of each of your chapters in your textbook. All Assessments (Graded Problems, Quizzes and Tests) are to be completed at the scheduled times. All assignments (homework

14 and LearnSmart modules) are to be completed before the period to enter final grades online or they will not be included in the student semester s grade. Please note that according to College policies an instructor is NOT allowed to enter any grades after the conclusion of this period. WEEKLY COURSE CALENDAR The course assignments and course calendar is tentative and will change if the need arises. UNIT 1: 1/8-1/26 Chapter: 13 Topic: Accounting for Corporations 1. Read Chapter Introductions: Take time to introduce yourselves in the discussion area 5. Chapter13 Quiz Jan 1/25-2/1 Chapter : 14 Topic: Long-Term Liabilities 1. Read Chapter Chapter14 Quiz 30 Jan 1 Feb Discussion Forum: Class Introductions Posts (10 Bonus Points)- Due 2 Feb TEST 1 (CH13&14) 31 Jan 2 Feb UNIT 2: 2/1-2/9 Chapter : 16 Topic: Reporting the Statement of Cash Flows 1. Read Chapter Chapter16 Quiz 7-9 Feb 2/22-3/1 Chapter : 17 Topic: Analysis of Financial Statements

15 1. Read Chapter Chapter17 Quiz Feb TEST 2 (CH16&17) Feb Discussion Forum: Financial Project (25 Points) - 15 Feb - 3 Mar UNIT 3: 2/15-2/22 Chapter : 18 Topic: Managerial Accounting Concepts and Principles 1. Read Chapter Chapter18 Quiz Feb 2/22-3/1 Chapter : 19 Topic: Job Order Cost Accounting 1. Read Chapter Chapter19 Quiz 27 Feb-1 Mar Discussion Forum: Financial Project (25 Points) - 15 Feb - 3 Mar TEST 3 (CH18&19) 1-3 Mar UNIT 4: 3/1-3/8 Chapter : 20 Topic: Process Cost Accounting 1. Read Chapter Chapter 20 Quiz 6-8 Mar 3/15-3/22

16 Chapter : 21 Topic: Cost-Volume Profit Analysis 1. Read Chapter Chapter 21 Quiz Mar TEST 4 (CH20&21) Mar UNIT 5: 3/22-3/29 Chapter : 22 Topic: Master Budgets and Planning 1. Read Chapter Chapter 22 Quiz Mar 3/29-4/6 Chapter : 23 Topic: Flexible Budgets and Standard Costs 1. Read Chapter Chapter 23 Quiz 4-6 Apr TEST 5 (CH22&23) 6-8 Apr UNIT 6: 4/6-4/13 Chapter : 24 Topic: Performance Measurement and Responsibility Accounting 1. Read Chapter Chapter 24 Quiz Apr 4/19-4/27 Chapter : 25 Topic: Capital Budgeting and Managerial Decisions 1. Read Chapter 25

17 4. Chapter 25 Quiz Apr Discussion Forum: Master Budget Project (25 Points) 13 Apr-5 May TEST 6 (CH24&25) 6-9 May

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