Portland Community College

Rock Creek Campus

Department of Business Administration


Syllabus

Winter, 2005

BA 212

Principles of Accounting II L. Martin, Instructor

CRN 10151 3 Credits

Bldg 3, Rm 227 Tuesday 6:30 – 9:20 p.m.

Overview: BA 212 is the second of two-term sequence of financial accounting. BA 212 continues the presentation of fundamental issues begun in BA 211. It introduces statement of cash flows and financial statement analysis. Prerequisite: BA 211.

Course Materials:

Required: Textbook - Financial Accounting, Weygandt, Kieso, Kimmel, 4th Edition,

Optional: Working Papers for this text and a hand-held calculator.

COLORED PEN OR PENCIL FOR SELF-CORRECTION

Option: Study Guide for the above text

Policies:

  1. Reading and problem assignments (homework). The student will read and study the chapters assigned prior to the scheduled class. Problems are to be completed and may be collected as part of the chapter quiz. Problem assignments should be complete, correct, in good form, and legible.
  1. Examinations. Examinations will be given as scheduled; emphasis will be on material covered in class. There is a penalty of ten points for taking the exam late; make-up exams must be arranged promptly. Unannounced/unscheduled quizzes may be given from time-to-time; no make-up is available for missed quizzes. Practice Set will NOT be accepted past the due date.

Points

  1. Evaluation: Examinations and/or quizzes 300

Chapter quizzes 70

Practice Set 100

Participation 100

Total 570

Grading Scale

90-100  A

80-89  B

70-79 C

60-69 D

Below 60 F

You will be allowed to miss one chapter assignment and still receive full credit as long as the other chapter assignments are turned in on time and self corrected.

This is a graded course. A final letter grade for the course will be based on the student’s mastery of the course material, as evidenced by the student’s point total, consistency of performance, as well as class participation. Consideration will be given to the student’s performance relative to the class as a whole.

Students requiring special accommodations should contact the Office for Students with Disabilities for assistance in requesting classroom accommodations by calling them at 503-614-7576.

Students unable to finish the course should seek advice from their academic advisor as to withdraw from class prior to the PCC imposed deadlines to avoid receiving a failing grade.

  1. Classroom etiquette: Please arrive on time and remain for the entire class period. Cell phones or beepers should be turned off so that they do not disturb the class. Eating and drinking are tolerated as long as they do not interfere with your work or your neighbor’s work.

Contact:

Lori Martin

Message: 503-648-4140

Email:

Syllabus

Winter, 2005

BA 212

Principles of Accounting II L. Martin, Instructor

CRN 10151 3 Credits

Bldg 3, Rm 229 Tuesday 6:30 – 9:20 p.m.

Week / Date
2005 / Chapter / Topic /

Assignments

Set A Only / Due Date
2005
1 / 1/4 / 9 / Accounting for Receivables / P9-1A, 4A, 5A / 1/11
2 / 1/11 / 10 / Plant Assets, Natural Resources, & Intangible Assets / P10-1A, 4A, 5A / 1/18
3 / 1/18 / 11 / Liabilities / P11-1A, 5A, 6A / 1/25
4 / 1/25 / Cover homework chapter 11

Review for Chapter 9-11 Exam

5 / 2/1 / Chapter 9-11 Exam
Appendix E Discussion Cheng Company., Mini Practice Set
(Working Papers pg. 778-791) / Financial Reporting
Problem
BYPE 1
Page E 34-35 / March 1
6 / 2/8 / 12 / Corporate Organization Stock
Transactions, Dividends and Retained Earnings / P12-1A, 3A, 6A / 2/15
7 / 2/15 / Cover homework chapter 12

Review Appx E chp. 12 Exam

8 / 2/22 / 13 /

TEST Appendix E and chp. 12

Investments / P13-1A, 5A / 3/1
9 / 3/1 / 14 / The Statement of Cash Flows
Appendix E Practice Set PE 1 DUE TODAY / P14-5A, 7A / 3/8
10 / 3/8 / 15 /

Financial Statement Analysis

/ P15-2A / 3/15
11 / 3/15 /

Cover Chapter 15 Problem

TEST 13-15