spring 2011 syllabi

Paris Junior College Syllabus 2010-2011 Year Spring Term Section 01 Course Title Description ACCT 2301 Principles of Accounting I- Financial

Faculty Office Phone email

Rankin AS 144 903-782-0388 rrankin@parisjc.edu

Accounting concepts and their application in transaction analysis and financial statement preparatin; analysis of financial statements; and assett and equity accounting in proprietorships, partnerships, and corporations. Introduction to cost behavior, budgeting, responsibility accounting, cost control and product costing Accounting Principles, Weygandt, Kimmel, Kieso 9th Edition, ISBN: 978-0-470-31754-9 Week 1Week 2Week 3Week 4Week 5Week 6Week 7Week 8Week 9Week 10Week 11Week 12Week 13Week 14Week 15Week 16Chapter 1- Accounting in Action Chapter 2- The Recoring Process Chapter 2- The Recording Process Chapter 3- Adjusting the Accounts Chapter 3- Adjusting the Accounts Chapter 4- Completing the Accounting Cycle Chapter 5- Accounting for Merchanding Operations Chapter 6- Inventories Spring Break Chapter 8- Fraud Internal, Control and Cash Chapter 8- Fraud Internal, Control and Cash Chapter 9- Accounting for Receivables Chapter 10- Plant Assets, Natural Resources, and Intangible Assets Chapter 10- Plant Assets, Natural Resources, and Intangible Assets Chapter 11- Current Liabilities and Payroll Accounting Chapter 12- Partnership Accounting A 89.5%- 100% B 79.5%-89.4% C 69.5%-79.4% D 59.5%-69.4% F 59.4%- Below

Textbooks Schedule

Evaluation methods

3 Unit Exams 40% Final 20% Quizzes 13% Homework 13% Attendance 14%

Paris Junior College Syllabus 2010-2011 Year Spring Term Section 02 Course Title Description ACCT 2301 Principles of Accounting I- Financial

Faculty Office Phone email

Rankin AS 144 903-782-0388 rrankin@parisjc.edu

Accounting concepts and their application in transaction analysis and financial statement preparatin; analysis of financial statements; and assett and equity accounting in proprietorships, partnerships, and corporations. Introduction to cost behavior, budgeting, responsibility accounting, cost control d d t ti Accounting Principles, Weygandt, Kimmel, Kieso 9th Edition, ISBN: 978-0-470-31754-9 Week 1Week 2Week 3Week 4Week 5Week 6Week 7Week 8Week 9Week 10Week 11Week 12Week 13Week 14Week 15Week 16Chapter 1- Accounting in Action Chapter 2- The Recoring Process Chapter 2- The Recording Process Chapter 3- Adjusting the Accounts Chapter 3- Adjusting the Accounts Chapter 4- Completing the Accounting Cycle Chapter 5- Accounting for Merchanding Operations Chapter 6- Inventories Spring Break Chapter 8- Fraud Internal, Control and Cash Chapter 8- Fraud Internal, Control and Cash Chapter 9- Accounting for Receivables Chapter 10- Plant Assets, Natural Resources, and Intangible Assets Chapter 10- Plant Assets, Natural Resources, and Intangible Assets Chapter 11- Current Liabilities and Payroll Accounting Chapter 12- Partnership Accounting A 89.5%- 100% B 79.5%-89.4% C 69.5%-79.4% D 59.5%-69.4% F 59.4%- Below

Textbooks Schedule

Evaluation methods

3 Unit Exams 40% Final 20% Quizzes 13% Homework 13% Attendance 14%

Paris Junior College Syllabus 2010-2011 Year Spring Term Section 01 Course Title Description ACCT 2302

Faculty Office Phone email

Rankin AS 144 903-782-0388 rrankin@parisjc.edu

Principles of Accounting II- Managerial

Accounting concepts and their application in transaction analysis and financial statement preparatin; analysis of financial statements; and assett and equity accounting in proprietorships, partnerships, and corporations. Introduction to cost behavior, budgeting, responsibility accounting, cost control and product costing Accounting Principles, Weygandt, Kimmel, Kieso 9th Edition, ISBN: 978-0-470-31754-9 Week 1- Chapter 13- Corporations: Organizations and Capital Stock Transactions Week 2- Chapter 13- Corporations: Organizations and Capital Stock Transactions Week 3- Chapter 14- Corporations: Dividends, Retained Earnings and Income Reporting Week 4- Chapter 14- Corporations: Dividends, Retained Earnings and Income Reporting Week 5- Chapter 15- Long Term Liabilities Week 6- Chapter 16- Investments Week 7- Chapter 17- The Statement of Cash Flows Week 8- Chapter 18- Financial Statement Analysis Week 9- Spring Break Week 10- Chapter 19- Managerial Accounting Week 11- Chapter 20- Job Order Costing Week 12- Chapter 21- Process Cost Accounting Week 13- Chapter 22- Cost Volume Profit Week 14- Chapter 23- Budgetary Planning Week 15- Chapter 24- Budgetary Control and Responsibility Accounting Week 16- Chapter 25- Standard Costs and Balanced Scorecard 3 Unit Exams 48% Final 16% Quizzes 18% Homework 0 Attendance 18% A 89.5%- 100% B 79.5%-89.4% C 69.5%-79.4% D 59.5%-69.4% F 59.4%- Below

Textbooks Schedule

Evaluation methods

Paris Junior College Syllabus 2010-2011 Year Spring Term Section 02 Course Title Description ACCT 2302

Faculty Office Phone email

Rankin AS 144 903-782-0388 rrankin@parisjc.edu

Principles of Accounting II- Managerial

Accounting concepts and their application in transaction analysis and financial statement preparatin; analysis of financial statements; and assett and equity accounting in proprietorships, partnerships, and corporations. Introduction to cost behavior, budgeting, responsibility accounting, cost control and product costing Accounting Principles, Weygandt, Kimmel, Kieso 9th Edition, ISBN: 978-0-470-31754-9 Week 1- Chapter 13- Corporations: Organizations and Capital Stock Transactions Week 2- Chapter 13- Corporations: Organizations and Capital Stock Transactions Week 3- Chapter 14- Corporations: Dividends, Retained Earnings and Income Reporting Week 4- Chapter 14- Corporations: Dividends, Retained Earnings and Income Reporting Week 5- Chapter 15- Long Term Liabilities Week 6- Chapter 16- Investments Week 7- Chapter 17- The Statement of Cash Flows Week 8- Chapter 18- Financial Statement Analysis Week 9- Spring Break Week 10- Chapter 19- Managerial Accounting Week 11- Chapter 20- Job Order Costing Week 12- Chapter 21- Process Cost Accounting Week 13- Chapter 22- Cost Volume Profit Week 14- Chapter 23- Budgetary Planning Week 15- Chapter 24- Budgetary Control and Responsibility Accounting Week 16- Chapter 25- Standard Costs and Balanced Scorecard 3 Unit Exams 48% Final 16% Quizzes 18% Homework 0 Attendance 18% A 89.5%- 100% B 79.5%-89.4% C 69.5%-79.4% D 59.5%-69.4% F 59.4%- Below

Textbooks Schedule

Evaluation methods

Paris Junior College Syllabus 2010-2011 Year Spring Term Section 41 Course Title Description ACCT 2302

Faculty Office Phone email

Rankin AS 144 903-782-0388 rrankin@parisjc.edu

Principles of Accounting II- Managerial

Accounting concepts and their application in transaction analysis and financial statement preparatin; analysis of financial statements; and assett and equity accounting in proprietorships, partnerships, and corporations. Introduction to cost behavior, budgeting, responsibility accounting, cost control d d i Accounting Principles, Weygandt, Kimmel, Kieso 9th Edition, ISBN: 978-0-470-31754-9 Week 1- Chapter 13- Corporations: Organizations and Capital Stock Transactions Week 2- Chapter 13- Corporations: Organizations and Capital Stock Transactions Week 3- Chapter 14- Corporations: Dividends, Retained Earnings and Income Reporting Week 4- Chapter 14- Corporations: Dividends, Retained Earnings and Income Reporting Week 5- Chapter 15- Long Term Liabilities Week 6- Chapter 16- Investments Week 7- Chapter 17- The Statement of Cash Flows Week 8- Chapter 18- Financial Statement Analysis Week 9- Spring Break Week 10- Chapter 19- Managerial Accounting Week 11- Chapter 20- Job Order Costing Week 12- Chapter 21- Process Cost Accounting Week 13- Chapter 22- Cost Volume Profit Week 14- Chapter 23- Budgetary Planning Week 15- Chapter 24- Budgetary Control and Responsibility Accounting Week 16- Chapter 25- Standard Costs and Balanced Scorecard 3 Unit Exams 48% Final 16% Quizzes 18% Homework 0 Attendance 18% A 89.5%- 100% B 79.5%-89.4% C 69.5%-79.4% D 59.5%-69.4% F 59.4%- Below

Textbooks Schedule

Evaluation methods

Paris Junior College Syllabus 2010-2011 Year Spring Term Section 50 Course Title Description ACCT 2302 Accounting Principles II

Faculty Office Phone email

Gene Anderson Sulphur Springs Center 903-885-1232 ganderson@parisjc.edu

A study of accounting principles as applied to vouchers, books of original entry, controlling accounts, adjusting and closing entries, financial statements, controls, and accounting concepts. Credit: Three semester hours. Three lecture and no lab hours per week. Prerequisite: Accounting Principles I Accounting Principles Weygandt, Kimmel, Kieso 9th edition ISBN # 978-0470-31754-9 Publisher: John C. Wiley & Sons, Inc. (Adopted 1/1/2010)

Textbooks

Schedule

Week 1 Introduction Week 2 Corporate dividends, retained earnings, and income reporting, & long-term liabilities Week 3 Exam 1 Week 4 Investments & Statement of Cash Flows Week 5 Exam 2 Week 6 Financial statement analysis & managerial accounting Week 7 Exam 3 Week 8 Job order costing & process costing Week 9 Spring break Week 10 Process costing Week 11 Exam 4 Week 12 Cost-Volume-Profit analysis & budgetary planning Week 13 Exam 5 Week 14 Budgetary control & standard costs Week 15 Exam 6 Week 16 Incremental analysis & capital budgeting Week 17 Final Exam Students will be reqluired to attend classes, take seven exams, and complete homework assignments. Grades of A, B, C, D, and F are determined by the student's achievment of a certain percentage of possible points in the course. Possible points: points 6 exams-100 points each 1 final exam-100 points Homework assignments Attendance Total possible points 600 points Grade determination: A=720

Evaluation methods

100 points 50 points 50 points 800 points

B=640 points C=560 points D=480 points F=