Syllabus – PAC 215– Accounting 2
Cincinnati Bible College
Term: Winter 2013Instructor: Keith W Reed
Meeting Times: M,W 11:00-2:15E-mail:
Credit Hours:
Location: Worship and Ministry Building Room 147
Course Description
Study in the use of accounting data in planning and controlling business operations.
Rationale
Business leaders need to make decisions about day-to-day operations and long-term tactics and strategy. Having a fundamental understanding of the tools and techniques of managerial accounting will enable them to use their organization’s resources ethically and wisely, and in so doing, protect and promote stakeholders’ interests.
This classsupports thefollowing Business Management degree objectives:
·Understand and apply the principles governing business and their implementation in a for-profit or non-profit organization.
·Evaluate business decisions from a Christian perspective and formulate effective, efficient & ethical decisions.
·Communicate effectively in personal and business settings.
·Demonstrate an understanding of strategy and planning related to organizational growth and management.
·Comprehend the complexities of globalization.
Objective
Provide a basic understanding of financial and nonfinancial information available to the manager and the use of this information in conducting business operations.
Textbook (*=required)
*Financial and Managerial Accounting Vol 2 (CHAPTERS 12-24) 3rd ed., Soft cover with Working Papers, John J. Wild, Ken W. Shaw, & Barbara Chiappetta,McGraw-Hill Irwin, ISBN 13-978-0-07-336057-7
e-book:
Assignments
Assignments will consist of out of class questions and exercises based on the assigned readings and class discussion. Graded assignments will be given throughout the term with the two (2) lowest scores being eliminated from final grade calculation.
Assignments are due at the beginning of class period on the day they are due.
All assignments must be typewritten unless otherwise specified.
Grading
Letter grades will be assigned based on the published grade point system in the CCU Academic Catalog. Grades will be comprised of the following:
Assignments20%
Exam I20%
Exam II20%
Final25%
Attendance/Participation15%
Attendance
Consult the academic catalog for the University’s attendance policy. Students with more than two weeks (6 class periods) of absence will be given a grade of FA.
Disclaimer
The course outline provides a general flow of the content. The instructor reserves the right to modify the schedule or content as necessary.
Course Outline
Week / Day / Topic / Reading / Assignment1 / W-1/23 / Introductions and assessment test / Ch 12 / Ch 12 All 15 Exercises pg 528-533 and Problem Set A. Due beginning of 2/11
2 / M-1/28 / Chapter 12 / CH 12
W-1/31 / Chapter 12 / CH 12
3 / M-2/4 / Read Chapter 13 / CH 13 / Ch 13 all 13 Exercises pg 575-578 and Problem Set B Due beginning of 2/11
W-2/6 / Continue Reading Chapter 13 / CH 13
4 / M-2/11 / Go over homework from Ch 12 & 13 / Start reading Chapter 14
W-2/13 / Chapter 14 / CH 14 / Ch 14 All 16 Exercises pg 618-623 and Problem Set A. Due 2/25
5 / M-2/18 / Chapter 14 / CH 14
W-2/20 / Chapter 14 and test review / CH 14 / Study for Test Ch 12-14
6 / M-2/25 / Homework from Ch 14 and TEST CH 12-14 / CH 15 / Ch 15 All 11 Exercises pg 655-659 and Problem Set B. Due 3/11.
W-2/27 / Chapter 15 / CH 15
3/4-3/8 / Spring Recess / READ CHAPTER 15 and DO HOMEWORK
7 / M-3/11 / Chapter 15 homework and review / CH 15
W-3/13 / Chapter 15 / CH 15 / Read Chapter 16
8 / M-3/18 / Chapter 16 / CH 16 / Ch16 All 3 Exercises pg 701-705 and Problem Set A. Due 3/25
W-3/20 / Chapter 16 / CH 16 / Begin to Review for Midterm Exam
9 / M-3/25 / Homework from Chapter 16 and Review CH 12-16 for Midterm Exam / CH12-16
W-3/27 / MIDTERM EXAM / Read Chapter 17
10 / M-4/1 / Chapter 17 / CH 17 / Ch 17 all 10 Exercises pg 739-743 and Problem Set B. Due 4/8
W-4/3 / Chapter 17 / CH 17
11 / M-4/8 / Homework from Chapter 17 and Begin Chapter 19 / CH 19 / Ch 19 All 9 Exercises pg 812-815 and Problem Set B. Due 4/15
W-4/10 / Chapter 19 / CH 19
12 / M-4/15 / Homework from Chapter 19 and begin Chapter 20
**QUIZ NEXT CLASS** / CH 20 / Ch 20 All 10 Exercises pg 850-852 and Problem Set A. Due 4/24
W-4/17 / QUIZ CH 17 &19 and Chapter 20 / CH 20
13 / M-4/22 / Chapter 20 / CH 20
W-4/24 / Chapter 20 homework and begin Chapter 21 / CH 20 & 21 / Ch 21 All 12 Exercises pg 893-895 and Problem Set B. Due 5/2
14 / M-4/29 / Chapter 21 / CH 21
W-5/2 / Chapter 21 homework and begin Chapter 24 / CH 21/24 / CH 24 All 10 Exercises pg 997-999 and Problem Set A. Due 5/8
15 / M-5/6 / Homework from Chapter 21 and Begin Chapter 24 / CH 24
W-5/8 / Chapter 24 homework and Review for FINAL EXAM / CH 24
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