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AU ACCT 122 Principles of Accounting II

SYLLABUS

201641

Last Updated: 8/2/16

AU ACCT 122 Principles of Accounting II Consortium of Adventist Colleges and Universities

Self-Paced Courses This course follows a self-paced online format. You have 180 days from your selected start date to complete the course. The last day to withdraw with a full refund is 15 days after your start date. Instructor Contact Please refer to course in LearningHub for the teacher contact information. Communication with the Instructor It is important to remember that while the Internet is available 24 hours a day, your instructor is not. You can expect that your instructor will respond to e-mail message to you within 2 business days during the week and may not be available to respond on weekends. Other Assistance

Username and password assistance [email protected] (269) 471-6016 Enrollment and cancellations [email protected] (269) 471-6323 Bookstore https://www.andrews.edu/bookstore/ Technical assistance with LearningHub [email protected] (269) 471-3960 Technical assistance with your Andrews account andrews.edu/hdchat/chat.php Exam requests [email protected] (269) 471-6566 Student Services Support & FAQ www.andrews.edu/distance/students/

Any other questions: [email protected], (800) 782-4769 or (269) 471-6570

Part 1: Course Information Course Description The Accounting II course will introduce concepts generally found in a business environment. The student will learn to develop and manipulate accounting documents in making business decisions. Additional topics include plant assets, liabilities, accounting for corporations, investments, statements of cash flows, financial statement analysis, time value of money, payroll accounting, and other significant liabilities

Course Prerequisites ACCT 121

Program Learning Outcomes 1. Students will recognize major theory and concepts of business across functional areas. 2. Students will synthesize relevant quantitative and qualitative data in the analysis. 3. Students will be able to discriminate between relevant business theories in analyzing

business issues and manipulate appropriate theories in addressing business issues. 4. Students will be able to deliver oral presentations clearly, confidently, and in an

organized format, and present their written thoughts in a coherent narrative to articulate complex ideas.

ACCT 122 Syllabus


5. Students will be able to identify and infer Christian perspectives when approaching business issues and understand the Judea‐Christian foundation of personal and professional integrity, ethics, accountability, and experience positive Christian growth.

Course Learning Outcomes

1. Students will demonstrate basic understanding of concepts related to preparation of journal entries to account for transactions related to accounts receivable and bad debt using both percentage of sales and the percentage of receivables methods.

2. Students will distinguish among accounts payable, notes payable, and accrued expenses. 3. Students will produce journal entries associated with the issuance of preferred and

common stocks and the declaration and payment of dividends. 4. Students will construct a statement of cash flows using both direct and indirect methods. 5. Students will point out situations that might lead to unethical accounting practices.

Required Text/Material Weygandt, Kimmel & Keiso (2012), Financial and Managerial Accounting (with WileyPlus),

John Wiley & Sons, Inc., ISBN 9781118131763. Troy & Ruhupatty (2014), Scriptural Foundations for Accounting, Andrews University Press,

9781940980027. WileyPlus Website: http://edugen.wileyplus.com/edugen/class/cls400608/ (Online Homework

Here).

Credit Hour and Commitment This course is offered for 3 credits; therefore, it is expected that you will spend 3 times 3 hours per week during the 15 week duration of this class. A suggested weekly schedule to divide your time is provided below as well as a suggested schedule to accomplish the work.

x 3 credit class example x Readings: 2 hours x Interactive Discussion on the Readings: 2 hours (recommend ½ hour daily for at

least 4 days a week) x Assignments: 3 hours x Weekly Work on Final Project: 2 hours

Part 2: Course Methods and Delivery Methods of Instruction Methods of instruction include assigned readings from the textbook and the course material, short essays and reflections on the reading, short open book quizzes on the readings, interactions with the instructor via discussion questions, and two exams. Online Blogs in Moodle: Online blogs gives you the opportunity to converse in greater depth about some of our in-class topics. Please refer to the “Blog Rubric” in this document to be used in evaluating your forum work for grade.

ACCT 122 Syllabus


Wiley Plus Problem Sets Chapter problem sets are to be submitted online using Wiley Plus. Due dates are given in the syllabus and posted in Wiley Plus. Wiley Plus deadlines are hard deadlines.

WileyPlus Technical Support • The Wiley Plus Support Team is happy to answer your questions. • For general help information go to: http://help.wileyplus.com/stud/index.html • For Wiley Plus Technical Support go to: http://wileyplus.custhelp.com/app/home and

select “Live Chat”. They are available Monday to Friday 24 hours and Saturday/Sunday 4:00 pm to 11:59pm EST

Accessing Wiley Plus • The link to register in this class on Wiley Plus

http://edugen.wileyplus.com/edugen/class/cls400608/ • Information on how to register on Wiley Plus is at

https://www.wileyplus.com/WileyCDA/resourcesand-support.html. You can also contact Wiley Plus Tech Support through the same link.

IMPORTANT NOTE: Don’t let yourself fall behind. Accounting subjects are often cumulative. Successive topics often build upon previous ones, so it is important to understand one topic before moving on to the next. Also, don’t assume you know the material just because it “makes sense” when explained in class or in the text. Very few individuals can learn accounting by reading or listening. Nearly everyone learns and understands this subject by solving problems. There will be regular graded activities during the term. These activities include quizzes, group and individual work etc. and can cover either the material from the previous class, the material that we have covered from the chapter up to that point or material covered during the current class. There is no make-up for missed in-class activities. There will be six examinations during the semester – 5 Chapter Exams and a Final Comprehensive Examination. Each examination will consist primarily of objective-type questions, including numeric questions, and exercises. . Course/Technical Requirements

x Internet connection (DSL, LAN, or cable connection desirable). LearningHub Access This course is delivered online through LearningHub at http://learninghub.andrews.edu Your username and password are your Andrews username and password. You need to activate your username and password to access LearningHub.

Please do this online here: https://vault.andrews.edu/vault/pages/activation/information.jsp if you haven’t already. If you need assistance, call or email us: (296) 471-6016 or [email protected].

If you need technical assistance at any time during the course, or to report a problem with LearningHub, please email [email protected] or call (269) 471-3960.

ACCT 122 Syllabus


Part 3: Course Requirements Important Note: Activity and assignment details will be explained in detail within each learning module. If you have any questions, please contact your instructor. Your Schedule In LearningHub, you will access online lessons, course materials, and resources. This course is self-paced. You must complete the course within 180 days. This is the Consortium policy. You may have a stricter deadline imposed by graduation, financial aid, or other restrictions.

Start by creating a schedule for completion of the course.

x Determine your deadline. Do you need a transcript sent to your home institution? x Working from your deadline, count backwards. Allow 2 weeks after you take your final

exam for your final grade to be calculated. Allow another 2 weeks for the transcript to be processed and sent.

x Now use the suggested schedules to create a schedule for yourself that ensures completion 4 weeks before your deadline.

Submit your course plan to your instructor within LearningHub AND discipline yourself to make regular progress. Course Specific Rubrics Written Work Rubric Content and Development Points Points Earned Additional Comments:

All key elements of the assignment are covered in a substantive way.

The content is comprehensive, accurate, and persuasive. The paper develops a central theme or idea, directed toward the appropriate audience. The paper links theory to relevant examples and uses the vocabulary of the theory correctly. Major points are stated clearly; are supported by specific details, examples, or analysis; and are organized logically. The introduction provides sufficient background on the topic and previews major points. The conclusion is logical, flows from the body of the paper, and reviews the major points. Readability and Style Points Points Earned Additional Comments: Paragraph transitions are present, logical, and maintain the flow throughout the paper.

Sentences are complete, clear, and concise. Sentences are well constructed, with consistently strong, varied sentences. Sentence transitions are present and maintain the flow of thought.

ACCT 122 Syllabus


Mechanics Points

Points Earned

Additional Comments: The paper, including tables and graphs, headings, title page, and reference page, is consistent with APA guidelines and meets course-level requirements.

Intellectual property is recognized with in-text citations and a reference page. The paper is laid out with effective use of headings, font styles, and white space. Rules of grammar, usage, and punctuation are followed. Sentences are complete, clear, concise, and varied. Spelling is correct. Total Points

Points Earned

Overall Comments: Blog Rubric Criteria 3 points 2 points 1 points 0 points Quality and number of posts

2 substantive and meaningful, non-repetitive posts that demonstrate an understanding of and reflection on the topic.

1 substantive non-repetitive post that demonstrate an understanding of and reflection on the topic.

1 substantive post that demonstrates an understanding on the topic.

No participation, no substantive and meaningful posts or all posts repeat what has already been said in the discussion.

Exams Exams must be completed in the presence of an approved proctor without the assistance of books, notes, devices or outside help unless otherwise specified in the exam review and exam directions. Please review the current policy on approved proctors before completing the exam request form, which is linked through your course space. It is your responsibility to make arrangements for an approved proctor (unless living near the main campus) and to complete the exam request form at least two weeks prior to each exam date. Bring an official photo ID to show the proctor at the start of the exam session. The midterm exam is worth 20% of your grade. You are allowed 150 minutes to complete this exam. The final exam is worth 20% of your grade. You are allowed 150 minutes to complete this exam. If you cannot take your exam within the period noted in the email regarding exam arrangements, email [email protected] with the reason you cannot meet this deadline, and a proposed alternate time within a week, and prior to the course end date.

ACCT 122 Syllabus


Completed exams are never available to you or your proctor. Instructors provide feedback on exams other than the final exam. Exam grades can be viewed in the course space, and the final course grade is included in the University Academic Record accessible through your IVUE page. Suggested schedule for completion in 8 weeks:

Modules Lessons Readings Assignments Course Objectives Met (example CO2)

Hours on Task

Intro Introduction & Orientation Orientation Writing Expectations

Submit: Schedule Tell About Me Academic Honesty

1

Chapter 12 – Investments

Wiley Chapter 12

1) Wiley Plus homework

PO1, PO2, PO3, PO5, CO1

1.00 Orientation to course policies/syllabus 1.5 Orientation to technology 3.00 Reading 1.00 Homework 1.5 BlogQuestions .5 Instructive feedback

Chapter 13 – Statement of Cash Flows

Wiley Chapter 13

1) Wiley Plus homework 2) Blog questions in Moodle 3) Individual Short Answer

2

Chapter 14 – Financial Statement Analysis

Wiley Chapter 14 1) Wiley Plus homework 2) Blog questions in Moodle 3) Individual Short Answer


3.00 Reading 1.00 Homework 1.5 Blog Questions .5 Instructive feedback

Chapter 15 - Managerial Accounting


PO1, PO2, PO3, PO5, CO1, CO2, CO3, CO4, CO5

3.00 Reading 2.5 Short Answer Essay 1.5 Multimedia 1.5 Blog Questions 1.00 Homework .5 Instructive feedback

3

Chapter 16 – Job Order Costing Wiley Chapter 16 1) WileyPlus homework 2) Blog questions in Moodle 3) Individual Short Answer


3.00 Reading 2.5 Short Answer Essay 1.5 Multimedia 1.5 Discussion Questions 1.00 Homework .5 Instructive feedback

Chapter 17 – Process Costing Wiley Chapter 17 1) WileyPlus Homework 2) Blog Questions in Moodle 3) Individual Short Answer

PO1, PO2, PO3, PO5, CO1, CO2, CO3, CO4, CO5, CO6, CO7, CO8, CO9


4

Chapter 18 – Activity-Based Costing

Wiley Chapter 18 1) WileyPlus Homework 2) Blog questions in Moodle 3) Individual Short Answer

PO1, PO2, PO3, PO5, CO1, CO2, CO3, CO4, CO5, CO6, CO7, CO8, CO9, CO10, CO11


Chapter 19– Cost-Volume-Profit Wiley Chapter 19 1) WileyPlus Homework 2) Blog Questions in Moodle 3) Individual Short Answer



5

Chapter 20 – Cost-Volume-Profit: Additional Analysis

Wiley Chapter 20 1) WileyPlus Homework 2) Blog Questions in Moodle 3) Individual Short Answer

PO1, PO2, PO3, PO5, CO1, CO2, CO3, CO4, CO5, CO6, CO7, CO8, CO9, CO10, CO11, CO12, CO13


Midterm Exam

ACCT 122 Syllabus



Hours on Task

Chapter 21 – Incremental Analysis


PO1, PO2, PO3, PO5, CO1, CO2, CO3, CO4, CO5, CO6, CO7, CO8, CO9, CO10, CO11, CO12, CO13, CO14, CO15, CO16


6

Chapter 22 – Pricing Wiley Chapter 22 1) WileyPlus Homework 2) Blog Questions in Moodle 3) Individual Short Answer

PO1, PO2, PO3, PO5, CO1, CO2, CO3, CO4, CO5, CO6, CO7, CO8, CO9, CO10, CO11, CO12, CO13,


Chapter 23 - Budgetary Planning Wiley chapter 23 1) WileyPlus Homework 2) Blog Questions in Moodle 3) Individual Short Answer

PO1, PO2, PO3, PO5, CO17, CO18, CO19


7

Chapter 24 – Budgetary Control and Responsible Accounting

Wiley Chapter 24 2)WileyPlus Homework 2) Blog Questions in Moodle 3) Individual Short Answer

PO1, PO2, PO3, PO5, CO20, CO21


Chapter 25 - Standard Costs and Balanced Scorecard


PO1, PO2, PO3, PO5, CO22, CO23, CO24, CO25


8

Chapter 26 – Planning for Capital Investments

Wiley Chapter 26

1) WileyPlus Homework 2) Blog Questions in Moodle 3) Individual Short Answer



FINAL EXAM Chapters 12-26

Suggested schedule for completion in 16 weeks:


Hours on Task

Intro Introduction & Orientation Orientation Writing Expectations

Submit: Schedule Tell About Me Academic Honesty

1 Chapter 12 – Investments

Wiley Chapter 12

1) Wiley Plus homework


1.00 Orientation to course policies/syllabus 1.5 Orientation to technology 3.00 Reading 1.00 Homework 1.5 BlogQuestions .5 Instructive feedback

2

Chapter 13 – Statement of Cash Flows

Wiley Chapter 13

1) Wiley Plus homework 2) Blog questions in Moodle 3) Individual Short Answer

3

Chapter 14 – Financial Statement Analysis

Wiley Chapter 14 1) Wiley Plus homework 2) Blog questions in Moodle 3) Individual Short


3.00 Reading 1.00 Homework 1.5 Blog Questions .5 Instructive feedback

ACCT 122 Syllabus



Hours on Task

Answer

4

Chapter 15 - Managerial Accounting




5

Chapter 16 – Job Order Costing Wiley Chapter 16 1) WileyPlus homework 2) Blog questions in Moodle 3) Individual Short Answer



6

Chapter 17 – Process Costing Wiley Chapter 17 1) WileyPlus Homework 2) Blog Questions in Moodle 3) Individual Short Answer

PO1, PO2, PO3, PO5, CO1, CO2, CO3, CO4, CO5, CO6, CO7, CO8, CO9


7

Chapter 18 – Activity-Based Costing

Wiley Chapter 18 1) WileyPlus Homework 2) Blog questions in Moodle 3) Individual Short Answer



8

Chapter 19– Cost-Volume-Profit Wiley Chapter 19 1) WileyPlus Homework 2) Blog Questions in Moodle 3) Individual Short Answer



9

Chapter 20 – Cost-Volume-Profit: Additional Analysis


PO1, PO2, PO3, PO5, CO1, CO2, CO3, CO4, CO5, CO6, CO7, CO8, CO9, CO10, CO11, CO12, CO13


Midterm Exam

10

Chapter 21 – Incremental Analysis


PO1, PO2, PO3, PO5, CO1, CO2, CO3, CO4, CO5, CO6, CO7, CO8, CO9, CO10, CO11, CO12, CO13, CO14, CO15, CO16


11

Chapter 22 – Pricing Wiley Chapter 22 1) WileyPlus Homework 2) Blog Questions in Moodle 3) Individual Short Answer

PO1, PO2, PO3, PO5, CO1, CO2, CO3, CO4, CO5, CO6, CO7, CO8, CO9, CO10, CO11, CO12, CO13,


12

Chapter 23 - Budgetary Planning Wiley chapter 23 1) WileyPlus Homework 2) Blog Questions in Moodle 3) Individual Short Answer

PO1, PO2, PO3, PO5, CO17, CO18, CO19


13

Chapter 24 – Budgetary Control and Responsible Accounting

Wiley Chapter 24 2)WileyPlus Homework 2) Blog Questions in Moodle 3) Individual Short


3.00 Reading 2.5 Short Answer Essay 1.5 Multimedia 1.5 Blog Questions 1.00 Homework

ACCT 122 Syllabus



Hours on Task

Answer .5 Instructive feedback

14

Chapter 25 - Standard Costs and Balanced Scorecard


PO1, PO2, PO3, PO5, CO22, CO23, CO24, CO25


15

Chapter 26 – Planning for Capital Investments

Wiley Chapter 26

1) WileyPlus Homework 2) Blog Questions in Moodle 3) Individual Short Answer



16 FINAL EXAM Chapters 12-26

Completing Assignments All assignments for this course will be submitted electronically through LearningHub unless otherwise instructed. Assignments and exams must be completed within 180 days of course registration date. This timeframe is subject to change depending on deadlines set by your home institution. Part 4: Grading Policy Graded Course Activities

Viewing Grades in LearningHub

x Click into the course. x Click on the Grades link in the Settings Box to the left of the main course page.

Letter Grade Assignment Letter Grade Percentage A 93-100% A- 90-92% B+ 88-89% B 83-87% B- 80-82% C+ 78-79% C 73-77% C- 70-72%

Percent % Description 20 Blogs 20 Wiley Plus Homework Assignments 20 Short Answer Assignments 20 Midterm Exam 20 Final Exam 100 Total Percent Possible

ACCT 122 Syllabus


Letter Grade Percentage D 60-69% F 0-59%

Part 5: Course Policies Withdrawal and Incomplete Policies The current withdrawal policy can be found online at https://www.andrews.edu/distance/students/gradplus/withdrawal.html. The incomplete policy is found online at http://www.andrews.edu/weblmsc/moodle/public/incompletes.html. Maintain Professional Conduct Both in the Classroom and Online The classroom is a professional environment where academic debate and learning take place. Your instructor will make every effort to make this environment safe for you to share your opinions, ideas, and beliefs. In return, you are expected to respect the opinions, ideas, and beliefs of other students—both in the face-to-face classroom and online communication. Students have the right and privilege to learn in the class, free from harassment and disruption. Academic Accommodations Students who require accommodations may request an academic adjustment as follows:

1. Read the Andrews University Disability Accommodation information at https://www.andrews.edu/services/sscenter/disability/

2. Download and fill in the disability form at http://www.andrews.edu/services/sscenter/disability/accommodationsreqform.pdf . Preferably type answers. To save a digital copy, 1) print to file and save or 2) print and scan. Email the completed form and disability documentation (if any) to [email protected] or fax it to (269) 471-8407.

3. Email [email protected] to inform the School of Distance Education that a disability has been reported to Student Success.

Commitment to Integrity As a student in this course, and at the university, you are expected to maintain high degrees of professionalism, commitment to active learning, participation in this course, and integrity in your behavior in and out of this online classroom.

Commit to Excellence You deserve a standing ovation based on your decision to enroll in, and effectively complete this course. Along with your pledge of “commitment to Integrity” you are expected to adhere to a “commitment to excellence.” Andrews University has established high academic standards that will truly enhance your writing and communication skills across the disciplines and in diverse milieu with many discourse communities in the workplace. Honesty Using the work of another student or allowing work to be used by another student jeopardizes not only the teacher-student relationship but also the student’s academic standing. Lessons may be discussed with other students, tutors may help to guide a student’s work, and textbooks, encyclopedias and other resource materials may be used for additional assistance, but the actual response must be the student’s own work.

ACCT 122 Syllabus


Exams must be completed in the presence of an approved supervisor without the assistance of books, notes, devices or outside help unless otherwise specified in the exam directions. The student should have no access to the exam either before or after it is taken. A student who gives information to another student to be used in a dishonest way is equally guilty of dishonesty. Any violation of this policy will be taken before the Higher Education Academic and Curriculum Committee for appropriate punitive action.

Copyright © 2015, 2016 by Andrews University All rights reserved. No part of these course materials may be reproduced, stored in a retrieval system, or transmitted by any form or by any means-electronic, mechanical, photocopying, recording, or otherwise-except as may be expressly permitted by the applicable copyright statutes or in writing by Andrews University.

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