GLENDALE COMMUNITY COLLEGE

ACCOUNTING 112

SECTION 15408, SPRING 2012, THURSDAY, 7:00-9:55 PM, ROOM B201

 

INSTRUCTOR:  MR. HEATWOLE

 

VOICE MAIL:  480-731-8866, MAILBOX NO.  14189

E-MAIL: bruce.heatwole@gcmail.maricopa.edu (PLEASE USE ACC 112 AS THE SUBJECT)

 

COURSE DESCRIPTION AND OBJECTIVES

 

Accounting Principles II2 will cover Chapters 10-15, in the text, Corporate Financial Accounting, 9th Edition by Warren.  In the course, current liabilities, long-term liabilities,  contributed capital, retained earnings,  corporate income statements, cash flow statements, financial statement analysis, long-term investments,  and payroll accounting are among the topics that will be  discussed.

 

LEARNING METHODS

 

Class meetings are designed to help you learn accounting.  A minor portion of our class time will be devoted to lecture on the chapter material.  Most of the class time will be spent in discussing and working out solutions to certain exercises found at the end of each chapter. A list of these exercises is found on the last page of this syllabus, and you will find that completing these exercises in advance of the classroom presentation very helpful in learning accounting.  Student questions are encouraged.

 

To achieve success in the course, however, most students find it essential to devote a SUBSTANTIAL amount of out-of-class time to studying the text and working out solutions to accounting problems and exercises.  Reading assignments should be completed BEFORE the material is discussed in class.    Specific “Problems” have been assigned.  These problems, which are listed on the fourth page of this syllabus, are to be completed—neatness counts. The “learning objectives” listed at the beginning of each chapter should guide your study.

 

Keep current in your work in the class.  Most students find it very difficult to catch up once they have fallen behind.

 

 

COURSE MATERIALS

 

Bring to EACH class meeting the text, the materials for the chapter we are studying, a regular pencil, a red pen or pencil, a calculator, and a desire to learn accounting. 

 

 

 

GRADES

 

Although some latitude is reserved for the instructor’s subjective evaluation of your achievement, your final grade is primarily determined by the number of points you have earned.

 

The tentative point schedule will be:    The grading scale will be:

 

3 regular exams      300                                                                               90% - 100% = A

Final exam               100                                                                                80% -   89% = B

Assignments             30                                                                                70% -   79% = C

Total Points            430                                                                                60%-    69% = D

                                                                                                                        Below 60%  = F

 

ATTENDANCE, TARDINESS, WITHDRAWALS, MAKE-UPS, AND LATE WORK

 

ATTENDANCE AT EACH CLASS SESSION IS REQUIRED.  Absences beyond the number of times the class meets each week are considered excessive and you MAY be withdrawn from the class.  IF YOU PLAN TO WITHDRAW FROM THIS OR ANY OTHER CLASS, IT IS YOUR RESPONSIBILITY TO FILE A WITHDRAWAL FORM WITH THE INSTRUCTOR.  The deduction for excessive absences will  be ten points each.  If an excessive absence is necessary, please notify me by leaving a message by voice mail or e-mail.   PARTIAL PERIOD ABSENCES WILL BE CONSIDERED FULL PERIOD ABSENCES.  Occasional tardiness is excusable, however, habitual tardiness is both rude and disruptive to the class.  After two tardies, additional tardiness will be penalized the same as excessive absences.  IF YOUR NAME APPEARS ON THE FINAL GRADE ROSTER, THEN A GRADE MUST BE ASSIGNED TO YOU.  THE INSTRUCTOR WILL ASSIGN GRADES BASED ON THE GRADING SCALE INDICATED ABOVE.

 

Make-up exams might be arranged if you miss an exam, with an EXCUSED ABSENCE ACCEPTED BY THE INSTRUCTOR PRIOR TO THE DAY OF THE EXAMINATION.  You must have a conference with the instructor to discuss your absence.  The instructor reserves the right to accept or reject your reason for missing an exam.   If you miss an exam without an excused absence you may not be allowed to make up the exam.  Make-up exams will be different from the regular exam.

 

Assignments will NOT be accepted after the due date.  To get the five points for the assignment, you must turn your work in on time and it must be complete, it need not be correct, just on time and complete.

 

 

 

 

 

 

 

OTHER ITEMS

 

STUDENT CONDUCT

 

You,  the student, are responsible for the following:

 

 

 

 

Respect for the rights of others and for the college and its property are fundamental expectations for every student.  A student impaired by drugs or alcohol will be asked to leave the class and subject to appropriate school discipline.

 

For students that require special accommodations or services, please refer to the GCC home page at http://www.gc.maricopa.edu/ under the ”Student” link for information about Counseling & Career services, Disability Services, International Students, Multicultural Affairs, etc.

 

This course syllabus is subject to change.  Students will be notified by the instructor of any changes.

 

FINAL COMMENT

 

Although I am here to try to help you learn accounting, your success in the course will be determined by what you do.  If your background for the course is reasonably adequate and if you follow the requirements listed in this syllabus, your chances for completing the course successfully are very good indeed.

 

 

 

 

 

 

 

 

 

 

 

 

 

ASSIGNMENT SHEET FOR SPRING SEMESTER, 2012

 

NOTE:  These are the assignments that ARE required and ARE to be turned in.

 

 

 

CHAPTER                                                                                        PROBLEM ASSIGNMENTS

 

            10                                                                                            10-1-A; 10-2-A; 10-6-A

 

            11                                                                                            11-1-A; 11-3-A; 11-4-A

 

EXAMINATION  NO. 1                                                                    CHAPTERS  10 & 11                                                                                                        

            12                                                                                            12-1-A; 12-2-A; 12-4-A       

 

            13                                                                                            13-2-A; 13-3-A;  13-4-A;

                                                                                                            13-7-A

 

EXAMINATION NO. 2                                                                     CHAPTERS 12 -13

 

            14                                                                                            14-1-A; 14-2-A; 14-5-A

 

            15                                                                                            15-1-A; 15-4-A

 

EXAMINATION NO. 3                                                                     CHAPTERS 14-15

 

FINAL  EXAMINATION                                                                  ALL CHAPTERS STUDIED

 

 

DUE DATES FOR ASSIGNMENTS AND EXAMINATION DATES WILL BE ANNOUNCED AS THE COURSE PROGRESSES.

 

Tape recording of all class activities (except post-exam activities) is permitted.

 

This syllabus can also be found at: http://www.gccaz.edu/business/heatwole

 

 

 

 

 

 

EXERCISES TO BE USED IN CHAPTER PRESENTATIONS

 

NOTE:  These exercises are NOT to be turned in, and are NOT required, but, if prepared prior to coming to class, will make learning accounting much easier.

 

 

CHAPTER NO. 10

 

            10-2; 10-4; 10-6; 10-8; 10-9; 10-11; 10-12; 10-20

 

CHAPTER NO. 11

 

            11-1; 11-2; 11-3; 11-4; 11-5; 11-8; 11-9; 11-10; 11-11; 11-12; 11-13; 11-20

 

CHAPTER NO. 12

 

            12-1; 12-5; 12-6; 12-12; 12-15; 12-20; 12-21; 12-22; 12-23

 

CHAPTER NO. 13

 

            13--4; 13-5; 13-6; 13-8; 13-9; 13-11; 13-12; 13-13; 13-14; 13-15; 13-19; 13-21; 13-22; 13-23;   

            13-24

 

CHAPTER NO. 14

 

            14-2; 14-3; 14-4; 14-5; 14-6; 14-8; 14-9; 14-10; 14-19; 14-20; 14-22; 14-23

                       

CHAPTER NO. 15

 

            15-1; 15-5; 15-6; 15-9; 15-11; 15-13; 15-17; 15-21