UNG ACCT 2102

University of North Georgia

Accounting and Law Department

Syllabus

ACCT 2102—Principles of Accounting II

Fall 2016

You are responsible for reading this entire syllabus.

GENERAL INFORMATION

Instructor’s Name:	Penelope Lyman
Email Address:	plyman@ung.edu
Web Site:	http://faculty.ung.edu/plyman/

Office Hours:	Room 592 SRC Oconee
M 9:30am – 10:00am	& 1:00pm – 2:00pm
W 9:30am – 10:00am	& 1:00pm – 2:00pm
R 11:00am – 1:30pm
F 9:30am – 10:00am

Email is the official tool for contacting me during the semester.

Email policies for this class are as follows:

Students are required to use their school email account for all communications.
Students are expected to check their email accounts on a daily basis.
Send your emails to plyman@ung.edu . Do NOT send emails to me via eLearning's internal email.
Please include your name in the email and 2102 in the subject line.
I will respond to your emails within 24 hours of receipt EXCEPT on holidays. If I don’t respond, assume that your email was eaten by cyberspace. Please resubmit.

Prerequisite: ACCT2101 with a grade no lower than "C"

Important Dates:

http://ung.edu/academics/academic-calendar.php

Drop/Add: Oct 17 – Oct 18

Last Day to Withdraw Without Academic Penalty: Nov 11

Thanksgiving Break: Nov 21-26

Last Day of Class: Dec 9

Final Exam Date: Dec 12, 10:20am-12:20pm – double check final exam dates at the link below:

http://ung.edu/academic-affairs/final-exam-schedules.php

I make every effort to make sure the above dates are accurate. However, the above dates are subject to the schedules and calendars posted online at the Gainesville State College website. It is the student’s responsibility to verify these dates as they could be subject to change.

TEXT AND OTHER MATERIALS

Text: Financial and Managerial Accounting; Warren, Reeve, & Fess; 13th edition; South-Western Cengage Learning, 2016.

ISBN 978-1-285-86630-7

· Link to publisher eBook/eChapter/Rental: http://www.cengagebrain.com/shop/search/9781285866307

· Link to UNG bookstore textbook lists http://www.northgeorgiacollegebookstore.com/

Study Guide, Chapters 16-27

ISBN13: 978-1-285-08542-5

· Link to publisher eBook http://www.cengagebrain.com/shop/search/9781285085425

COURSE DESCRIPTION

ACCT 2102 completes the introduction of financial accounting by covering investments, statement of cash flows, and financial accounting analysis. It also covers the fundamental theory and application of managerial accounting concepts, including analysis of financial statements for usefulness in decision making. Pre-requisite: ACCT 2101.

COURSE OBJECTIVES

1.	Prepare and interpret a statement of cash flows.
2.	Analyze, record, and interpret cost accounting transactions for a manufacturer.
3.	Use systems and processes for financial and managerial decision making, including financial statement analysis, break even analysis, variance analysis, budgeting, differential analysis, and activity based costing.

METHODS OF INSTRUCTION AND EVALUATION

Classroom Procedures:

1.	Each chapter assigned will be covered in the classroom, using the textbook, illustrations, and other examples.
2.	The exercises and problems listed on the assignment sheet are homework that will be covered in class. These exercises and problems are at the back of every chapter in your textbook. Specific assignments will be made each class.
3.	There are nine tests scheduled for the semester (including a comprehensive final exam). All tests are mandatory. You should bring a 4-function calculator and a scan tron to each test. You may NOT use your cell phone as a calculator during a test. You may NOT use a graphics calculator during a test. Tests for Chapters 13, 14, 18, & 19 are worth 50 points each. Tests for Chapters 16 &17, Chapters 20 & 21, Chapter 22 & 24, and Chapters 26 & 15 are combined (2 chapters per test) and are worth 65 points each. Tests (not including the final) are made up of multiple choice and problems. You MUST take the Final Exam. The final exam is comprehensive and is made up of 75 multiple choice questions. The final exam is worth 150 points. Policies for make-up tests (not including the final exam): A) If you have a legitimate, documented doctor's excuse for missing a test, you may make up the missed test without penalties if you take it on the day you are permitted to return to class on the doctor's note. The day you return must correspond with the dates on your documentation–not the day of your next scheduled class. (Make sure your doctor includes a "date to return to class" on your excuse.) Be aware that I will call the doctor's office to verify excuses. B) Funerals are not excused absences unless they are for immediate family members. If you must attend a funeral and will miss class as a result, contact me BEFORE the exam, and I will arrange for you to take the exam early. C) If you miss a test excused or unexcused, except for Test 8, you will have a week to make up the missed test or you will receive a zero for that test. Test 8 (the last test, not the final exam) must be taken no later than the last day of classes per the academic calender or you will receive a zero for that test. D) Points will be deducted from the first four missed tests without a documented excuse as follows: 10% for the first undocumented missed test 20% for the second undocumented missed test 30% for the third undocumented missed test 40% for the fourth undocumented missed test 1) You must contact me via email that you missed the test. 2) The first three missed tests may be taken at the Tutoring Center in the SRC building. Exams at the tutoring center must be scheduled 24 hours in advance by contacting alison.piazza@ung.edu in SRC Room 583. Take identification, a scan tron, and a 4-function calculator with you when you present yourself at the Tutoring Center to take the test.The fourth missed test must be taken in my office at MY convenience within a week (unless the fourth missed test is Test 8 which is due no later than the last day of classes). At my discretion, the fourth missed test may also include a mandatory counseling session with the course coordinator before you may take the fourth missed test. 3) Any tests missed beyond the fourth test will receive a zero, no excuses; no exceptions.
4.	The Study Guides must be filled in **completely and in good form** for each chapter. The Study Guide will be collected at the beginning of each exam. The answers to the Study Guide chapters are provided within the Study Guide (at the back); therefore, no excuses are acceptable for failure to turn in comprehensively completed chapters. I will also be checking to make sure the Study Guides are prepared in good form. Points will be deducted for unprofessional submissions. If you fail to turn in your Study Guide chapter on time, you have until the next class meeting to submit the Study Guide chapter for half credit, after which you will receive a zero for that chapter.
5.	An Extra Credit assignment is posted on my website. Details for the Extra Credit assignment will be discussed in class. The assignment is worth 10 points and is due when you take your final exam. No late submissions will be accepted. Submission must be by hardcopy only.

Attendance:

Attendance at all scheduled classes is mandatory. Any student who misses more than 20 percent of scheduled classes may be administratively withdrawn at the instructor's discretion. Students who wish to withdraw must do so by the midpoint of the term to avoid academic penalty. It is the student’s responsibility (not the faculty member’s) to arrange for a discretionary withdrawal from either a course or from the school.

COURSE GRADING

Tests 1 & 2 - Chapters 13-14 @50	100 points
Test 3 - Chapters 16 &17 (combined) @65	65 points
Tests 4 & 5 - Chapters 18-19 @50	100 points
Test 6 - Chapters 20 & 21 (combined) @65	65 points
Test 7 - Chapters 22 & 24 (combined) @ 65	65 points
Test 8 - Chapters 26 & 15 (combined) @ 65	65 points
Study Guide (12 chapters @4)	48 points
Final Exam (Chapters 13-22, 24,26) (comprehensive multiple choice)	150 points
Total	100% = 658 points ========

GRADE	AVERAGE	POINTS
A	90%-100%	592-658 points
B	80%-89.9%	526-591 points
C	70%-79.9%	460-525 points
D	60%-69.9%	394-459 points
F	<59.9%	<394 points

Please note: An 89% is NOT an A; a 79% is NOT a B; a 69% is NOT a C, and a 59% is NOT a D. Your grade is based on the total number of points you earned divided by 658 points as outlined above. There are no non-academic influences on final grades. Grades are posted to eLearning. I generally update grades promptly. Upload errors are subject to correction.

I reserve the right to consider an individual's class participation, attendance, enthusiasm, and preparedness when assigning a final grade.

SUPPLEMENTAL COURSE SYLLABUS INFORMATION

See link below for info regarding inclement weather, students with disabilities, academic dishonesty, smoking policy, course withdrawals, administrative office hours, etc. http://ung.edu/academic-affairs/policies-and-guidelines/supplemental-syllabus.php

Assignment Sheet

ACCT2102

Fall 2016

WEEK	DAY	CHAPTER	DISCUSSION QUESTIONS	EXERCISES	PROBLEMS
Oct 17	M	Corporations Part 2 eLearning Tax timing differences 15 (pp715,716,720,721-also, see eLearning handout)		Ch15 #21 (EPS) & #22 (PE ratio)
	W	13		1,6,8,10,11
	F	13 Stmt of Cash Flows	ALL	16,17,20,21,25,28
Oct 24	M	TEST 1 based on elearning handout, Chapter 13 and partial Chapter 15 (Study Guide Chapter 13 (only) Due)
Oct 24	M	14 Stmt of Cash Flows		2-13,15
	W	14			1A,2B
	F	TEST 2 (Study Guide Chapter 14 Due)
	F	16 Manufacturing	ALL
Oct 31	M	16 17 Job Order Costing	PE 16-5A ALL	1,3-5,9,11,13,15,16 9	1A
	W	17			1A,2A
	F	TEST 3 Study Guide Chapters 16 & 17 Due)
	F	18 Process Costing	ALL	5-8,11,12
Nov 7	M	18	ALL	14,15	2A
	W	TEST 4 (Study Guide Chapter 18 Due)		1,2,4,5,7,9,11
	W	19 Cost Behavior		1,2,4,5,7,9,11
FRIDAY, DROP DATE (LAST DAY TO WITHDRAW WITH A “W”) Nov 11
	F	19		13,14,19,23-25	1A,3A
Nov 14	M	TEST 5 (Study Guide Chapter 19 Due)		2.3.5,6
Nov 14	M	20 Profit Reporting	ALL	2.3.5,6
	W	21 Budgets	ALL	1,2,6,18-20
	F	TEST 6 (Study Guide Chapters 20 & 21 Due)
	F	22 Variances	ALL	1-6
November 21-26 THANKSGIVING BREAK
Nov 28	M	22 24 Differential Analysis		7,8 1-4,6,7	1A,3A
	W	24		9,11,13,14,16-18
	F	TEST 7 (Study Guide Chapters 22 & 24)
	F	26 Activity-Based Costing		1-3,5,8
Dec 5	M	26 15 Ratio Analysis	ALL	9,12,20 1-4,6
	W	15		9,11,16,17,21,22	4A
Dec 9	F	TEST 8 (Study Guide Chapter 15 & 26 Due *LAST DAY OF CLASSES* Review for the Final
Dec 12	M	FINAL EXAM 10:20AM (Comprehensive)
For Extra Credit, see my website. Explicit instructions provided in class. NOTE!!! This syllabus is subject to revision as deemed necessary by the instructor**. Any errors on the syllabus are unintentional and are subject to correction when/if found.