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ACC-104                          ACCOUNTING II                                                  3        1       4
COURSE NO.                                                                                             LEC. LAB. CR. 

PREREQUISITE:                  ACC-103 or the equivalent 

COURSE INSTRUCTOR:     Dr. R. Henderson 

TELEPHONE :                       908-497-4271 (answering machine available)

                                                 908-709-7564 (Business Dept. secretary)

E-MAIL                                rhenderson@ucc.edu
                                          

Website address                 http://faculty.ucc.edu/business-henderson

TEXT:  ACCOUNTING PRINCIPLES (6th  Edition).  Weygandt,
       Kieso, and Kimmel.  NY:  John Wiley & Sons, Inc., 2002. 

Required:    Calculator 

Optional:  STUDY GUIDE

 CATALOG DESCRIPTION:  A continuation of ACC-103; topics include accounting for current liabilities; investment; preparation, interpretation and evaluation of financial statements and reports; comparison of corporation and partnership accounting; Managerial Accounting.

 GRADING:

 Final Grading - 90-100, A; 87-89, B+; 80-86, B; 77-79, C+; 70-76, C;
67-69, D+; 60-66, D; Below 60, F.

 Your final grade will be determined as follows: 

     Tests and Quizzes                                         80%

     Class Participation and Assignments        10%

     Final Examination                                         10% 

         Total                                                           100% 

OBJECTIVES: 

1.        Enhance communication skills by completing oral and written exercises. 

2.        Demonstrate critical thinking and decision-making skills by completing case studies, exercises, and problems. 

3.        Gain insights into ethical problems in accounting. 

4.        Develop a real-world view of accounting through "Accounting in Action" vignettes on "Business Insight," "International Insight," and "Ethics" Insight. 

5.        Understand that accounting principles and assumptions are not the same worldwide and how various cultures affect accounting financial reporting.

6.        Learn research skills in the library and on the Internet. 

7.        Explore the Internet, find information, and use that information in a meaningful way by the completion of a "Stock Contest." Internet exercises, and reports on companies and other topics. 

8.        Develop team skills by participating in group activities and class participation. 

9.        Demonstrate perception and knowledge of accounting for current liabilities and payroll accounting. 

10.     Understand partnerships and accounting for partnerships. 

11.     Understand corporations and accounting for corporations. 

12.     Demonstrate accounting for long-term liabilities and investments. 

13.     Be able to prepare and interpret financial statements. 

POLICIES: 

1.        You are expected to complete the reading assignment in the text and the questions assigned at the end of each chapter prior to class.  This is necessary so you can have a good understanding of the reading and so you can participate in class discussion. 

2.        Assignments are to be completed neatly and are due on the date specified.  Late assignments may not be accepted.  All assignments will not be collected.  

3.        The problems assigned for homework and their solutions will be discussed in class.  Students are encouraged to ask questions on any matters that are not clear to them. 

4.        You are expected to be in the classroom at the start of the class period.  Tardiness will not be tolerated because it constitutes a disruption of classroom activities.  A lower class participation grade will result from too much tardiness. 

5.        You are expected to participate in all classroom activities.   Remember, in order to participate, you must be in the classroom.  More than three unexcused 50-minute class absences may result in a lower grade for the course. 

6.        There will be no makeup of tests.  One test grade   will be dropped.  A comprehensive final examination will be given.  The final examination grade cannot be dropped. 

 Tentative Tests

                                Test 1 - Review and Chapter 12

                                Test 2 - Stock Contest

                                Test 3 - Chapters 11 and 13

                                Test 4 - Chapters 14 and 15

                                Test5 - Chapter 16 and 17

                                Test 6 - Chapter 18

                                Test 7 - Chapter 19

                                Comprehensive Final Exam - Chapters 11 - 17
 

7.        Short quizzes will be given from time to time so the instructor can evaluate the extent of the student's knowledge about the subject.  There is no makeup of quizzes.  A few quiz grades will be dropped.  The rest of the quiz grades will be averaged to count a test grade. 

8.        NO EATING OR DRINKING is allowed in the classroom. 

 

OFFICE HOURS:

Days                                                      Time                          Place

Email rhenderson@ucc.edu