DALLAS COUNTY COMMUNITY COLLEGE DISTRICT Brookhaven College and Dallas TeleCollege

DALLAS COUNTY COMMUNITY COLLEGE DISTRICT
Brookhaven College and Dallas TeleCollege
ACCT 2302, Principles of Accounting II (Managerial Accounting)
Sections 2422/9001
COURSE SYLLABUS
Fall 2011
Note: Thanks for your interest in the class. After reviewing this syllabus, e-mail me (cmccoy@dcccd.edu) any additional
questions you have about this class, and I will be happy to answer them. To access the class after enrolling, go to
http://ecampus.dcccd.edu and log in using your seven-digit student ID number as both the username and password.
Course Information
ACCT 2302-2422/9001
September 6 – October 24, 2011 (8 weeks)
ACCT 2301 or ACCT 2401. This course is a
continuation of ACCT 2301 or ACCT 2401.
Clarice McCoy, CFP/CPA/MBA
Professor:
cmccoy@dcccd.edu
E-mail:
972-860-4166 / 972-860-4142
Phone/Fax:
Cell (emergency only): 214-616-7930
Brookhaven College, M108
Office:
By appointment (e-mail for appointment)
Office Hours:
September 12, 2011
Certification Date:
October 12, 2011
Drop Deadline:
Class Meeting Time: Online at your convenience using Internet and eCampus (See course
schedule for recommended/required completion dates.)
972-669-6402 or ecampus.support.edu@dcccd.edu
Tech Help/Support:
Tech Requirements: 1. Computer with Internet access for eCampus and E-mail
2. Microsoft Word for completing assignments
Division Information: Business Studies, Brookhaven College, M110 / 972-860-4160
Class:
Duration:
Prerequisite:
Required Textbook:
Wild, Shaw and Chiappetta, Fundamental Accounting Principles
20th Edition, McGraw-Hill/Irwin, 2011
Volume 2, Chapters 12-25 (Hardcover) w/ Connect - ISBN 0077506014 OR
Comprehensive Version, Chapters 1-25 (Looseleaf) w/Connect - ISBN: 0077505999
Catalog Description: This course covers the theory and practice of measuring and
interpreting financial data for business units, with emphasis on corporations and managerial
applications. Basic concepts, principles, and procedures are applied to the following topics:
preparation and analysis of financial statements, budgeting, cash flow, cost systems,
responsibility accounting, and cost-volume-profit analysis. This course is cross-listed as
Accounting 2402. The student may register for either Accounting 2302 or 2402, but may receive
credit for only one of the two. (To ensure transferability, students should plan to take both
ACCT 2301 and 2302 within the DCCCD.) Coordinating Board Academic Approval Number
5203015104 (3 Lec.)
“The best predictor of success in an accounting course is “time on task”—practice, practice, and more
practice.
--C. McCoy
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Instructor Information
Since this is an online class, you will communicate with me by e-mail (cmccoy@dcccd.edu) and by
completing and submitting class work through eCampus (http://ecampus.dcccd.edu). E-mail me when
you have questions, need help, or want to schedule an appointment. That‘s why I‘m here—to help you
complete the course requirements and be successful in the class. Normally you can expect me to respond
to your e-mails and grade class work within 24 hours. While this is my general and intended practice, it
is subject to changes and life circumstances.
Accounting Lab Information
Lab Associate:
Kevin Kawanishi
E-mail:
kkawanishi@dcccd.edu
Phone:
972-860-4376
Location:
Brookhaven College, M132 and M129
Kevin‘s Schedule:
Posted on eCampus
Note: Kevin is not a tutor per se, but he is there to answer questions, help with assignments, etc. Call or
e-mail Kevin before going to let him know when you are coming and to make sure he will be there and
not at a meeting, ill, etc.
Rationale – Why Study Accounting?
Every day individuals make decisions that involve choosing between alternatives that have different
expected outcomes. These decisions may be of an intimately personal, social, or economic nature, and
often there is some doubt regarding which course of action should be taken to achieve the desired
objective. This doubt, this uncertainty, can be reduced through the use of relevant information with the
result that a rational, more informed decision is made.
Accounting, because it is the primary source of information on economic activity, provides a means for
reducing this doubt in the minds of those charged with conducting such activity. Because it includes the
production, exchange, and consumption of scarce resources, economic activity is found everywhere in our
society. Accounting is nearly as extensive. Wherever economic resources are employed, an accounting is
likely to be required to show what was accomplished, at what cost or sacrifice. This is true whether
individuals, employers, churches, government units, or some other organization in which individuals are
interested, such as the local hospital, employ the resources.
Thus, it follows that the welfare of nearly every individual in our society is affected, directly or indirectly,
by accounting information. This is sufficient reason for maintaining that some knowledge of basic
accounting is essential to every person who seeks to function intelligently and efficiently in our society.
Now, more than ever, in the shadow of the Enron and other scandals, you can see the need for
accountants, managers, officers, and board members who have knowledge of accounting and act ethically
to help safeguard our investments and thus, in turn, help maintain our trust in companies.
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Online versus On-Campus
How does an online class compare with an on-campus class? How much time will it take?
Online accounting courses are very intensive and extremely challenging. They are designed for selfmotivated individuals who can work on their own without much instruction, and they require a
disciplined approach to independent learning. If you were enrolled in a comparable 15-week on-campus
accounting course, you would be expected to attend class 3 hours a week plus spend a minimum of
approximately 5 hours per week studying and completing homework. To be successful in this online
accounting course, you should be prepared to spend a minimum of 15 hours per week for this 8-week
course. (Time required varies greatly based on individual backgrounds and aptitude.) Because you do
not have the day-to-day classroom directed activities, you may find that online courses require more time
than on-campus classes. If this style does not fit your requirements, please consider registering for an oncampus section of this course.
Workplace Competencies and Foundation Skills
The DCCCD is committed to assisting you in obtaining the knowledge and skills that you will need to
succeed in today‘s dynamic work environment. Towards this goal, the following workplace
competencies and foundation skills have been integrated into this course:
Workplace Competencies
Foundation Skills
Manage resources
Demonstrate basic skills
Exhibit interpersonal skills
Demonstrate thinking skills
Work with information
Exhibit personal qualities
Apply systems technology
Use technology
Course Outline
In this course you will learn about analyzing and interpreting both financial and managerial accounting
reports. Emphasis will be on using managerial reports to assist management in planning and controlling
operations.
The chapters covered in the textbook are as follows:
Chapter 13: Accounting for Corporations
Chapter 14: Long-Term Liabilities
Chapter 15: Investments and International Operations
Chapter 16: Reporting the Statement of Cash Flows
Chapter 17: Analysis of Financial Statements
Chapter 18: Managerial Accounting Concepts and Principles
Chapter 19: Job Order Cost Accounting
Chapter 20: Process Cost Accounting
Chapter 21: Cost Allocation and Performance Measurement
Chapter 22: Cost-Volume-Profit Analysis
Chapter 23: Master Budgets and Planning
Chapter 24: Flexible Budgets and Standard Costs
Chapter 25: Capital Budgeting and Managerial Decisions
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Course Objectives and Student Learning Outcomes
Course Objectives
These performance objectives are directly related to the student learning outcomes (SLOs). Given
financial and managerial accounting information systems, during the class you will do the following:
1. Analyze and account for the stockholder‘s equity of a corporation, including organization, capital
stock transactions, and dividends.
2. Analyze and account for bonds payable transactions including issuance, expense recognition, and
retirement.
3. Analyze and account for investments in stocks and bonds including purchase, income recognition,
and sale.
4. Prepare and analyze a statement of cash flows.
5. Perform financial statement analysis.
6. Complete the accounting cycle for a manufacturing firm.
7. Utilize basic cost accounting procedures for job order cost systems.
8. Utilize basic cost accounting procedures for process cost systems.
9. Prepare reports and evaluate performance for decentralized operations.
10. Analyze and prepare operating budgets and financial budgets.
11. Perform cost-volume-profit (CVP) analysis.
12. Prepare reports and evaluate performance, using variances from standard costs.
13. Perform and interpret differential and capital investment analysis.
Student Learning Outcomes (SLOs)
Upon successful completion of this course and with the guidance of an experienced accountant, you
should be competent to perform the following tasks at an introductory level.
1. Identify corporate terms and reports; perform calculations for and record corporate equity, debt
financing, and investment transactions; prepare statement of cash flows; and perform financial
analysis.
2. Identify cost terms and reports; perform calculations to accumulate product costs; identify and
record transactions for job order and process cost accounting systems; prepare process cost
summary; allocate costs; and evaluate investment center performance.
3. Identify managerial terms and reports; perform calculations for cost-volume-profit (CVP)
analysis, budgets, variances, and differential and capital budgeting; and analyze reports for
managerial decision making.
Note: Detailed objectives are listed by chapter in the textbook and by lesson under the eCampus Course
Documents tab.
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Instructional System
The textbook, accompanying eCampus materials and instructor are the most important resources available
to you and to your completing this course successfully.
The textbook is where you will find the main content of the course and it is the textbook on which the
eCampus materials are based and were developed. There are numerous questions, exercises, and
problems at the end of each chapter that are assigned as homework (practice). Doing accounting
homework is critical because research shows that practice and time spent (time on task) is the greatest
predictor of success in an accounting course.
Your instructor has developed, and placed on eCampus (under the Course Documents area), extensive
materials to help you learn the content. There you will find, by lesson, objectives, overview and textbook
reading assignment, glossary, video clips, PowerPoint presentations (narrated), lecture notes, demo
problem (narrated), homework assignments (with Excel templates and solutions), interactive exercises,
flashcards, IPOD content, Business Week articles, net activities, and practice quizzes. All of these
materials were designed to provide further explanation of the textbook content as well as to provide you
with opportunities for application, feedback, and review. Use as much or as little as you need. At the end
of these items, you will find the graded assignment and quiz for each lesson. In addition, you will find
data and forms for the comprehensive problem, information about the three major exams (including study
guides with answers and the exams themselves for Grading Option 1), study guides for the
comprehensive final exam, and the comprehensive final itself to be taken at proctored site.
Lastly, your instructor is here to guide you through the course, explaining procedures you should follow
to complete each lesson, grading assignments, providing feedback on assignments, answering your
questions about any aspect of the class, etc.
Most of the time you spend on this course will involve the following activities:
1. Reading the textbook.
2. Using the materials for each lesson under the eCampus Course Documents tab (including
watching the video clips; viewing the PowerPoint presentations; reading the lecture notes;
working through the demonstration problems; working, checking, and correcting homework;
taking practice quizzes; etc.).
3. Completing and submitting graded assignments (using Excel templates provided).
4. Taking graded quizzes.
5. Preparing for and taking the three major examinations.
6. Preparing for and taking the proctored comprehensive final exam.
Course Requirements
To complete this course successfully, you must do the following:
1. Complete the course orientation and submit the Student Contract.
2. Complete and submit thirteen graded assignments (one for each lesson).
3. Take thirteen graded quizzes (one for each lesson).
4. Take three major exams (online or proctored depending upon grading option chosen).
5. Take the proctored comprehensive final exam.
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Proctored Testing and Testing Sites
To maintain the integrity of this accounting course, which is transferable to four-year colleges and
universities, the DCCCD Accounting Curriculum Committee requires that a minimum of 50% of the final
course grade must be determined from exams taken in a proctored setting.
As a result, you may choose between two grading options for your final course grade: Grading Option 1
and Grading Option 2. (You will indicate your grading choice and testing site in the Student Contract,
which is part of the eCampus orientation.)
If you choose Grading Option 1, you will take three unproctored major exams (worth 10% each for a
total of 30%) and a proctored comprehensive final (worth 50%). The unproctored major exams are taken
online. The proctored comprehensive final must be taken at a DCCCD campus testing center or other
approved, proctored testing site for which a proctor nomination form has been submitted.
If you choose Grading Option 2, you will take three proctored major exams (worth 20% each for a total
of 60%) and a proctored comprehensive final exam (worth 20%). ALL four of these proctored exams
must be taken at the Brookhaven College Testing Center.
Note: If you are a local student choosing Grading Option 1, you must take the proctored final at a
DCCCD campus testing center. If you are a non-local student choosing Grading Option 1 and needing to
test outside the Dallas area, you must make your own testing arrangements, pay any fees associated with
this service, secure a proctor, and get the testing site officially approved by completing and submitting a
notarized proctor nomination form. (Possible non-local testing sites include testing centers at other
colleges/universities, Sylvan and Kaplan testing centers, Prometics, etc.) For a copy of the proctor form,
go to http://online.dcccd.edu/testproctoring.html. Fill it out and get it notarized, and then submit it as
indicated on the form. Send an e-mail to your instructor including the proctor‘s name, title, e-mail
address, and phone number.
Grading System
You may choose between two grading options for your final course grade: Grading Option 1 and Grading
Option 2. Regardless of the option chosen,
1. 80% of your final course grade will come from three major exams (online or proctored) and a
proctored comprehensive final exam.
2. The remaining 20% of the final course grade will come from assignments, a comprehensive
problem, and quizzes.
3. All exams should be taken by the date indicated in the Class Schedule.
4. Online exams have a three-hour time limit but you have access to your textbook and notes.
5. Proctored exams are untimed but you may not use your textbook or notes.
6. Take a basic 4- function (nonprogrammable) calculator to the testing site for proctored exams.
7. You will be taking the Comprehensive Final Exam at a proctored testing site.
Note: My experience shows that students selecting Grading Option 2 (with all proctored exams) do better
on the proctored final than students selecting Grading Option 1.
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Grading Option 1
Note: If you choose Grading Option 1, you will take three major exams online (three-hour time limit)
and the proctored comprehensive final exam (untimed) at a DCCCD campus testing center or other
approved, proctored testing site for which a proctor nomination form has been submitted.
Points
Percentage
13 graded assignments (12 @ 5 points each and 1 @ 10 points)
(using Excel templates)
70 points
7%
13 graded quizzes (13 @ 10 points each)
(online and untimed)
130 points
13%
3 major exams (3@ 100 points each)
(online with three-hour time limit)
300 points
30%
500 points
50%
1,000 points
100%
Comprehensive final exam
(proctored at a DCCCD campus testing center or other
approved testing site and untimed)
TOTAL
OR
Grading Option 2
Note: If you choose Grading Option 2, you will take all three major exams and the comprehensive
final exam at the Brookhaven College Testing Center. (All proctored exams are untimed.)
Points
Percentage
13 graded assignments (12 @ 5 points each and 1 @ 10 points)
(using Excel templates)
70 points
7%
13 graded quizzes (13 @ 10 points each)
(online and untimed)
130 points
13%
3 major exams (3 @ 200 points)
(proctored at Brookhaven College and untimed)
600 points
60%
Comprehensive final exam
(proctored at Brookhaven College and untimed)
TOTAL
200 points
1,000 points
20%
100%
Grading Scale
Course Grade
900 – 1,000
800 – 899
700 – 799
600 – 699
Below 600
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Percentage
90% - 100%
80% - 89%
70% - 79%
60% - 69%
Below 60%
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Total Points
A
B
C
D
F
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Course Evaluation
Note: All of the following items are located on the eCampus site. The Student Contract is located under
the Start Here-Orientation tab. All the other items (assignments, quizzes, and exams) are located under
the Course Documents tab.
Student Contract (Orientation)
You must complete and submit the Student Contract. It is used to certify your participation in the class
by the certification date and to verify that you have completed the class orientation. [Note: It should be
submitted by the certification date (see page one of this syllabus) to keep any financial aid you are receiving
from being affected.]
Assignments
There are thirteen required assignments, one for each lesson. Each assignment includes one or more
problems, which must be completed using the Excel templates provided. Each assignment is worth 5 points
(except Assignment 19 which is worth 10 points), for a total of 70 points, or 7% of the final course grade.
You will usually be allowed to correct assignments after they are submitted and the instructor has provided
feedback. These assignments are located under the eCampus Course Documents tab by lesson in the Graded
Assignment folder. [Note: Before attempting these required assignments, first complete the practice
assignments for the lesson, checking your answers against the solutions provided. The practice assignments
are not turned in and are not used in computing your final course grade; they are simply for practice. Some of
them are similar to the required assignments and provide repetition and practice needed to help you learn the
procedures before you attempt the graded assignment. These practice assignments are located by lesson
under the eCampus Course Documents tab.]
Quizzes
There are thirteen required quizzes, one for each lesson. Each quiz has 20 multiple-choice questions and is
worth 10 points, for a total of 130 points, or 13% of the final course grade. All quizzes are taken online and
the average completion time is approximately thirty minutes. Each quiz must be completed once it is
launched; you can‘t save it and finish later. Two attempts are allowed. You will get different questions each
time, and the score on your last attempt is the one used in computing your final course grade. These quizzes
are located by lesson under the eCampus Course Documents tab in the Graded Quiz folder. [Note: There are
practice quizzes preceding the graded quizzes. Unlimited attempts are allowed on the practice quizzes. You
will be able to see the questions, your answers, the correct answers and the score you earn on these practice
quizzes; but these scores are not used in computing your final course grade. The practice quizzes are simply
for you to practice before taking the graded quizzes, which are limited to two attempts.]
Major Exams
There are three major exams, covering four lessons each. Exam 1 covers Lessons 13-16, Exam 2 covers
Lessons 17-21, and Exam 3 covers Lessons 22-25. Information about these exams, and access to the exams
themselves, is located under the Course Documents tab in an Exam folder. [Note: If you do not take a major
exam, your final exam will serve as your make-up exam. If you take all of the major exams, your final exam
score (if better) will substitute for your lowest major exam score. Your final exam grade may serve as a
make-up for only one major exam grade. You may not use a major exam grade to replace your final exam
grade.]
For Grading Option 1, exams are taken online with a three-hour time limit. The average completion time
is approximately two hours. Each exam has 100 multiple-choice questions, worth 1 point each, for a total
of 100 points. All three exams total 300 points, or 30% of your final course grade. Each exam must be
completed once it is launched; you can‘t save it and finish later. Two attempts are allowed on each exam.
You will get different questions each time, and the score on your last attempt is the one used in computing
your final course grade.
For Grading Option 2, exams must be taken at the Brookhaven College Testing Center and are untimed.
The average completion time is approximately two hours (allow three in case you need it). Each exam is
divided into two parts. Part 1 has 50 multiple-choice questions worth 2 points each, for a total of 100 points.
Part 2 has four or more problems (one or more per lesson) worth a total of 100 points. (Forms are provided
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for the problem portions of the exams.) All three exams total 600 points, or 60% of your final course
grade. Only one attempt is allowed; these exams cannot be retaken.
Final Exam
There is a proctored comprehensive final exam, covering Lessons 13-25, with questions from the material
presented in all thirteen chapters. It has 80 multiple-choice questions. Included in these multiple-choice
questions are terminology as well as problem calculations. It is taken online through eCampus at a proctored
site without use of the textbook and/or notes, and the average completion time is approximately two hours. It
must be completed once it is launched; you can‘t save it and finish later. Only one attempt is allowed; it
cannot be retaken. Information about the comprehensive final, and access to the exam itself, is located under
the eCampus Course Documents tab in the Comprehensive Final Exam folder. [Note: Failure to take the
final exam as scheduled will result in a zero for that exam. There will be no make-up exam given, and you
may not substitute a major exam grade for your final exam grade.]
For Grading Option 1, the proctored final can be taken at any DCCCD campus testing center or other
approved, proctored testing site for which a proctor nomination form has been submitted. It is worth 500
points, or 50% of the final course grade (80 questions at 6.25 points each).
For Grading Option 2, the proctored final must be taken at the Brookhaven College Testing Center. It is
worth 200 points, or 20% of your final course grade (80 questions at 2.5 points each).
Checking Grades
All quizzes, online major exams (for Grading Option 1), and proctored final exam are scored automatically
upon submission and the score is entered in the eCampus Grade Center. For assignments, comprehensive
problem, and proctored major exams (for Grading Option 2), your instructor will grade and enter scores
manually. After you complete and submit these items, you will see a green exclamation point (!) in the Grade
Center column until they are graded by your instructor.
Check your grades by going to the eCampus Tools tab and My Grades. To view details/feedback of graded
items, click on the score. For assignments, you will see any feedback from your instructor, as well as copies
of files to help in correcting the assignment. For quizzes, you will see the questions, your answers, the
correct answers, and any available feedback. For major exams (for Grading Option 1), you will see the
questions and your answers. For major exams (for Grading Option 2), you will only see the score; however,
your instructor will send you a detailed analysis of the problems you missed. For the final, only the score is
available.
Retrieving Your Grade and eConnect
Grade reports are no longer mailed. Convenient access is available online through eConnect. Use your
student identification number when you log in. For specific instructions about obtaining your grades
through eConnect, see Grade Reports. Note: Telephone grades are unavailable.
Web site address for eConnect is https://eConnect.dcccd.edu/eConnect/eConnect.
Web site address for Grade Reports is http://www.brookhavencollege.edu/grades.html.
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Note: All of the following items are located on the eCampus site. The Student Contract is located under the Start HereOrientation tab. All the other items (assignments, quizzes, and exams) are located under the Course Documents tab. After
completing the course and entering all your scores, circle the letter grade you earned and keep this form to compare with the
eCampus Grade Center and Registrar‘s record of your final grade. Contact your instructor if there is a discrepancy.
ACCT 2302
Principles of Accounting II (Managerial Accounting)
Grading Option 1
Class Schedule and Grade Worksheet
Due Dates
Requirements
Tues. Sept. 6
Student Contract (used to verify participation by certification date)
Wed. Sept. 7
Sat. Sept. 10
Wed. Sept. 14
Sat. Sept. 17
Sun. Sept. 18
Mon. Sept. 19
Lesson 13 Graded Assignment and Quiz
Lesson 14 Graded Assignment and Quiz
Lesson 15 Graded Assignment and Quiz
Lesson 16 Graded Assignment and Quiz
Study Guides for Exam 1
Exam 1 Online (Lessons 13-16)
Wed. Sept. 21
Fri. Sept. 23
Mon. Sept. 26
Wed. Sept. 28
Sat. Oct. 1
Sun. Oct. 2
Mon. Oct. 3
Lesson 17 Graded Assignment and Quiz AND
Lesson 18 Graded Assignment and Quiz
Lesson 19 Graded Assignment and Quiz
Lesson 20 Graded Assignment and Quiz
Lesson 21 Graded Assignment and Quiz
Study Guides for Exam 2
Exam 2 Online (Lessons 17-21)
Wed. Oct. 5
Sat. Oct. 8
Wed. Oct. 13
Sat. Oct. 15
Sun. Oct. 16
Mon. Oct. 17
Lesson 22 Graded Assignment and Quiz
Lesson 23 Graded Assignment and Quiz
Lesson 24 Graded Assignment and Quiz
Lesson 25 Graded Assignment and Quiz
Study Guides for Exam 3
Exam 3 Online (Lessons 22-25)
Sun. Oct. 23
Deadline:
Mon. Oct. 24
Study Guide for Comprehensive Final
Comprehensive Final Proctored (Lessons 13-25)
at DCCCD campus testing center or other approved proctored site
Point
Value
Points
Earned
Cumulative
Points
Earned
5+10
5+10
5+10
5+10
15
30
45
60
100
160
5+10
5+10
10+10
5+10
5+10
175
190
210
225
240
100
340
5+10
5+10
5+10
5+10
355
370
385
400
100
500
500
1,000
Grading Scale
Total Points Earned
900 - 1,000
800 - 899
700 - 799
600 - 699
Below 600
Total Points Earned
900 - 1,000
800 - 899
700 - 799
600 - 699
Below 600
Total Points Earned
900 - 1,000
800 - 899
700 - 799
600 - 699
Below 600
Warning about Staying on Schedule: Most students take online classes because they need or want flexibility in scheduling.
As a result, all the dates in the class schedule, except the final exam date, are ‗recommended‘ dates to keep you on schedule.
However, you should always try to stay within a day or two of these dates. Accounting is not a course where you can wait
until the end and do a lot of the work; there‘s just too much content to cover and too much work to complete. Experience
shows that students who do not stay on the schedule usually are unable to complete the course successfully. Since the
assignments and quizzes are designed to help you learn the content and prepare for the exams, preferably they should be
completed as you finish each lesson but certainly prior to taking the exams. (The final exam must be taken on the date
indicated, and all work must be completed and submitted before you take the final.) This schedule may be revised at the
discretion of your instructor.
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Note: All of the following items are located on the eCampus site. The Student Contract is located under the Start HereOrientation tab. All the other items (assignments, quizzes, and exams) are located under the Course Documents tab. After
completing the course and entering all your scores, circle the letter grade you earned and keep this form to compare with the
eCampus Grade Center and Registrar‘s record of your final grade. Contact your instructor if there is a discrepancy.
ACCT 2302
Principles of Accounting I (Managerial Accounting)
Grading Option 2
Class Schedule and Grade Worksheet
Due Dates
Requirements
Point
Value
Points
Earned
Cumulative
Points
Earned
Tues. Sept. 6
Student Contract (used to verify participation by certification date)
Wed. Sept. 7
Sat. Sept. 10
Wed. Sept. 14
Sat. Sept. 17
Sun. Sept. 18
Mon. Sept. 19
Lesson 13 Graded Assignment and Quiz
Lesson 14 Graded Assignment and Quiz
Lesson 15 Graded Assignment and Quiz
Lesson 16 Graded Assignment and Quiz
Study Guides for Exam 1
Exam 1 Proctored at Brookhaven (Lessons 13-16)
5+10
5+10
5+10
5+10
15
30
45
60
200
260
Wed. Sept. 21
Fri. Sept. 23
Mon. Sept. 26
Wed. Sept. 28
Sat. Oct. 1
Sun. Oct. 2
Mon. Oct. 3
Lesson 17 Graded Assignment and Quiz AND
Lesson 18 Graded Assignment and Quiz
Lesson 19 Graded Assignment and Quiz
Lesson 20 Graded Assignment and Quiz
Lesson 21 Graded Assignment and Quiz
Study Guides for Exam 2
Exam 2 Proctored at Brookhaven (Lessons 17-21)
5+10
5+10
5+10
10+10
5+10
275
290
305
325
340
200
540
Wed. Oct. 5
Sat. Oct. 8
Wed. Oct. 13
Sat. Oct. 15
Sun. Oct. 16
Mon. Oct. 17
Lesson 22 Graded Assignment and Quiz
Lesson 23 Graded Assignment and Quiz
Lesson 24 Graded Assignment and Quiz
Lesson 25 Graded Assignment and Quiz
Study Guides for Exam 3
Exam 3 Proctored at Brookhaven (Lessons 22-25)
5+10
5+10
5+10
5+10
555
570
585
600
200
800
Sun. Oct. 23
Deadline:
Mon. Oct. 24
Study Guide for Comprehensive Final
Comprehensive Final Proctored (Lessons 13-25)
at Brookhaven
200
1,000
Grading Scale
Total Points Earned
900 - 1,000
800 - 899
700 - 799
600 - 699
Below 600
Total Points Earned
900 - 1,000
800 - 899
700 - 799
600 - 699
Below 600
Total Points Earned
900 - 1,000
800 - 899
700 - 799
600 - 699
Below 600
Warning about Staying on Schedule: Most students take online classes because they need or want flexibility in scheduling.
As a result, all the dates in the class schedule, except the final exam date, are ‗recommended‘ dates to keep you on schedule.
However, you should always try to stay within a day or two of these dates. Accounting is not a course where you can wait
until the end and do a lot of the work; there‘s just too much content to cover and too much work to complete. Experience
shows that students who do not stay on the schedule usually are unable to complete the course successfully. Since the
assignments and quizzes are designed to help you learn the content and prepare for the exams, preferably they should be
completed as you finish each lesson but certainly prior to taking the exams. (The final exam must be taken on the date
indicated, and all work must be completed and submitted before you take the final.) This schedule may be revised at the
discretion of your instructor.
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DCCCD Institutional Policies
Brookhaven College and Dallas TeleCollege
Warning: Students Receiving Financial Aid
If you are receiving Financial Aid grants or loans, you must show participation in this class prior to the
certification date by either logging on to eCampus or e-mailing your instructor. You must also continue
participation after the drop deadline in order not to be marked as non-attending in the event that you fail
the course. Do not drop or stop participating in any class without consulting the Financial Aid Office.
Changes in your enrollment level and/or failing grades may have adverse consequences. Nonparticipation
and dropping could cause you to be in a position of having to repay funds already received and may affect
your eligibility to receive further financial aid. For additional information about paying for college, go to
the DCCCD Paying for College web site. [Note: See page one of this syllabus for the certification and
drop deadlines.]
Warning: Stop before You Drop
If you drop too many classes without having an acceptable reason, your GPA could be affected (Texas
Education Code, Section 51.907). Be sure you understand how this law may affect you before you drop a
class. The law applies to students who enroll in a Texas public institution of higher education (including
DCCCD) for the first time in fall 2007 or later. Under this law, you may not drop more than six classes
without an acceptable reason during your entire undergraduate career without penalty. If you drop or
withdraw before the official drop/withdrawal deadline, you will receive a grade of W (Withdraw) in each
class dropped until the seventh unacceptable drop. You will earn a grade of WF for the seventh
unacceptable drop, and each unacceptable drop after that. A grade of WF will be calculated in your GPA
as an F. For additional information, please see Dropping a Course or Withdrawing from College in the
DCCCD catalog, read Facts about Dropping Classes and/or contact your Advising/Counseling Center.
Warning: Third Attempt to Enroll in a Course (or Repeating This Course)
Effective for Fall Semester 2005, the Dallas County Community College District now charges a higher
tuition rate to students registering the third or subsequent time for a course. All third and subsequent
attempts of credit and Continuing Education/Workforce Training courses will result in higher tuition rate
with few exceptions. Developmental Studies and some other selected courses will not have the higher
tuition rate charged. Third attempts include courses taken Fall 2002 and after at any of the DCCCD
colleges. For frequently asked questions and additional information, please see Third Attempt to Enroll
in a Course.
Drop Policy
If you are unable to complete this class, it is your responsibility to drop it. Your instructor will not
automatically drop you. Dropping is a formal procedure that you must initiate. Failure to do so will
result in your receiving a performance grade, usually an ―F‖. The drop request must be received in the
Registrar‘s Office by the drop deadline (see page one of this syllabus). If you drop before the official
drop deadline, you will receive a ―W‖. For additional information about dropping, see Dropping a Course
or Withdrawing from College. [Note: Before making a decision to drop, carefully read the ‗Stop before
You Drop,‘ ‗Students Receiving Financial Aid,‘ and ‗Third Attempt to Enroll in a Class‘ sections of this
syllabus. Also contact your instructor to discuss your plans. Students sometimes drop classes when help
is available that would enable them to continue.]
How can I drop this class?
Once you decide to drop the class, you can drop or withdraw from classes in three ways: (1) in person,
(2) online, or (3) by mail or fax. For additional information and specific instructions on how to drop, see
Dropping or Withdrawing from Classes.
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Class Participation and Progress
You are expected to regularly participate in all classes in which you enroll. Class participation and course
progress are the responsibility of the student. For this online class, participation and progress means
accessing eCampus regularly, completing and submitting class work, and communicating with your
instructor. It is your responsibility to consult with your instructor following a period of absence or
inactivity. Once enrolled in the course, you are responsible for dropping the class should that become
necessary. For additional information, see Attending Classes.
Academic Dishonesty and Student Code of Conduct
The purpose of the Student Code of Conduct is to provide guidelines for the educational environment of
the Dallas County Community College District. Such an environment presupposes both rights and
responsibilities. Disciplinary regulations at the college are set forth in writing in order to give students
general notice of prohibited conduct. Scholastic dishonesty is a violation of the Code of Student Conduct.
Students should be aware of disciplinary actions for all forms of academic dishonesty. Scholastic
dishonesty includes, but is not limited to, cheating on a test, plagiarism, and collusion, fabrication, and
facilitating academic dishonesty. As a college student, you are considered a responsible adult. Your
enrollment indicates acceptance of the DCCCD Code of Student Conduct as published. Academic
dishonesty in any form will result in a grade of "F" for this course. For additional information and the
entire Student Code of Conduct and Hazing, see the DCCCD Catalog.
Americans with Disabilities Act (ADA)
The Disability Services Office offers a variety of accommodations for students with disabilities or special
requirements. Services are coordinated to fit individual needs. You are responsible for documenting your
needs and submitting a request to the Disability Services Office. Orientation and registration information
will be provided. If you are a student with a disability and/or special needs who requires ADA
accommodations, please contact your college Disability Services Office. For additional information
about available services, see Disability Services.
Observance of Religious Holy Days
Absences for observance of religious holy days are excused (Texas Education Code, Section 51.911). If
you observe religious holy days that will result in your missing class deadlines, please notify your
instructor in writing (by e-mail) at least one week prior to the deadline. You will be allowed to make-up
the missed work within a reasonable time of the missed deadline. For additional information, see
Attending Classes.
Change of Personal Information
If your personal information (name, e-mail address, telephone number, and/or mailing address) changes,
notify your instructor and the Admissions/Registrar‘s Office immediately to be certain that you receive all
necessary information. This is important!
Caveat
This syllabus is a set of guidelines for ACCT 2302, Principles of Accounting II (Managerial Accounting).
The instructor reserves the right to modify any course requirements and due dates as necessary to manage
and conduct this class. The intent of the instructor is to promote the best education possible within
prevailing conditions affecting this class. Students are responsible for contacting the instructor and
seeking clarification of any requirement that is not understood.
Yea - The End
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