Week 2:

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COURSE SYLLABUS

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Acc 214

COURSE NUMBER

MR. JOHN W. STOUDENMIRE
INSTRUCTOR

Fundamental Accounting Principles II
COURSE TITLE

910-394-2586 (W)
910-485-2033 (H)

PHONE NUMBER

FALL2,2002

PAFB, NC

TERM

SITE

I.

COURSE DESCRIPTION: Students examine the accounting function and its role in
moderm business.  Accounting theory and principles are examined such as specific practices for Balance Sheet accounts, and the more important contemporary accounting practices are reviewed for partnerships and corporations.  Scenarios and mini-case studies are analyzed and worked in a lab or homework environment with an emphasis on application of Generally Accepted Accounting Principles. 

II.

INCOMING COMPETENCY OF STUDENT EXPECTED BY INSTRUCTOR: The student should be competent in those areas outlined in the college catalog and those required for admission policies. A background in accounting is not necessary but completion of Acc 213 is recommended. Proficiency in the use of a calculator and completion of course in Algebra or Business Math  is recommended.

III.

COURSE OBJECTIVES: This course examines the accounting principles practiced by today's proprietors and corporate managers. The procedures by which businesses gather and record financial and managerial accounting information are reviewed. Emphasis is placed on the users' use of the final accounting products (e.g. Financial Statements) in the business decision making process.

IV.

ASSIGNMENTS AND CLASS SCHEDULE

Week 1:

Lecture: Chapters 9 and 10, Homework:  Ch 9, ex 9-2, 9-4,9-5, Ch 10, ex 10-1, 10-4,10-5

Lecture: Chapter  11, Homework:   Exercise 11-2,11-6,11-10,11-11

Week 3:

Week 4:

Week 5:

Week 6:

Test: Chapters 9,10,11
Lecture: Chapter 12,  Homework:  Exercises 12-2,12-3,12-8

In Class:  Illustrations and class exercises on Chap12
Lecture: Chapter13,  Homework: Exercise 13-6,13-7,13-8,13-9
Homework due ch 11-13
Lecture Chapter 14, Homework: Exercise 14-3,14-7,14-9,14-12
In Class:  Illustrations and class exercises on Chap 14, Test Review

Test: Chapters 12,13,14…Lecture:  Chapter 15,  Homework:  Exercises 15-3,15-7,15-8

IV.	ASSIGNMENTS AND CLASS SCHEDULE (continued)

Week 7:	Home Lab:  Read Chapter 18, Extra Credit:  Problem 18-5A (max 3 pts to ave)  
                         Lecture:  Chapter 16,  Homework:  Exercises 16-3,16-5,16-6
                                       Chapter 17, Homework:  Exercises 17-6, 17-7, 17-8
			    Homework due: ch 12,13,14
                                        
Week 8:          Lecture 19
             	Test Ch 15,16,17……………All HOMEWORK DUE
						Extra Credit Problem due	

V.       TEXTBOOK:  “Fundamental Accounting Principles,” by Larson,Wild, Chiappetta, Mcgraw Hill, 16th Edition, 2001

VI.       SUPPLEMENTAL READINGS:    Use of other accounting texts obtained from school libraries is encouraged.

VII.      Visual Aids:   Dry erase boards, handouts, and other course materials as required.

 

jJohn

     

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VIII. COURSE GRADING:

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COURSE REOUIREMENTS:

PERCENT

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A =100 - 95

Examinations  (3)-

 A-= 94-90

75

B = 89 - 80

Homework-

25

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C=79-70
D=69-60
F=Below 60

Total                  100

NOTE: Students are responsible for insuring that all grades of ''I'' have been changed prior to
graduation. After one calendar year has passed, the grade of ''I'' becomes final.

If you are using TA, the military will recover TA funds after 120 days from completion of
the course.

IX.

CLASS ATTENDANCE: The following  class policy is in effect for this course:

A. The student should notify the instructor prior to class if an absence is anticipated and

he/she should not miss more than four hours. Make up work will be assigned and, if
the absences are unexcused, it may exceed the material presented.

B. For absences of eight hours, the instructor has the option to lower the student's grade
	one letter grade and to inform the student of the action.

C. If a student is absent twelve hours or more, the instructor has the option to assign a

grade of F (work that is unsatisfactory) and to inform the student of the action. It is the
student's responsibility to withdraw from the course.

D. For excused absences, when the instructor chooses to award a grade of I (incomplete)

	for twelve to sixteen hours missed, the student must provide acceptable
	documentation to verify that the absences were unavoidable(e.g. illness, military
TDY, etc.). These actions will be coordinated with the director.

E. In all cases, the student should withdraw from the regular course if he/she has more
	than sixteen hours of absences.

X.

ETHICS: Students who are discovered cheating or committing plagiarism will be
awarded a failing grade for the course and may be subject to dismissal for further

discipline. Any disruption of class is subject to student dismissal at discretion of instructor.

Reviewed By:

John Stoudenmire 

Date:

     2002

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Faculty Instructor

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Revised 01/02/02

js

January