Accounting 102

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Accounting 200

HACC - Course Syllabus

Division: Business and Management Services

Course: Accounting 200 - Accounting Principles 4:4:0

Instructor: Glenn P. Hoffman 780-2327

Catalog Description:

Recording, summarizing, and interpreting financial data for corporations; cash flows; financial statement analysis; job order and process costing; cost/volume/profit analysis; budgets; variance analysis; cost allocation; and quantitative decision making.

Prerequisite: Accounting 101 with a grade of C or higher.

Text: Accounting Principles, Smith, McGraw Hill Publishing Company, 5th edition, 1996.

Course Materials:

Required: Accounting Principles (5th edition) by Smith, Keith, and Stephens, and accompanying workpapers.

Optional: Accounting Worksheets (A&B Problems, Chapters 15 - 32) to accompany Accounting Principles by Smith, Keith, and Stephens.

Course Objectives:

The objectives of Principles of Accounting II are to provide the student with an opportunity to gain a basic understanding of the following:

Accounting for corporations.

Using financial statements by means of the statement of cash flows and financial statement analysis and interpretation.

Different cost accounting systems.

Cost behavior patterns and the study of relationships among numerous interacting variables.

The budgeting process including behavioral implications.

The use of flexible budgets and standards for control of operations.

The concept of relevant costs and the contribution approach to problem solving.

Capital budgeting techniques.

Class Procedure:

Accounting theory will be initially introduced by textbook reading assignments. Background material, detailed explanations of major points, and relevant descriptive and visual examples will also be portrayed in lecture and discussion format. Student interaction will enhance the student’s understanding of the accounting concepts introduced and reviewed in class.

Students will be required to complete selected questions, exercises, and problems outside of class.

Class attendance is essential for the student to master accounting concepts introduced in this class. There is a distinct advantage to attend each scheduled class.

Responsible class participation and involvement is expected from each student.

Class assignments listed on the last page of this syllabus should be completed by the completion date.

This course builds upon the learning objectives of each chapter. The student should use these objectives as a basis for preparation for class and the examinations.

Class Policies:

Academic honesty: Honesty is expected on each examination. Violating this policy will at a minimum result in the student being asked to leave the classroom and earning a "0" on that particular examination. More extreme steps (e.g., earning a grade of "F" for the course, suspension for the college, etc.) may be considered.

Assignments: Assigned questions, exercises, and problems must be completed outside of class. Periodically, the instructor may collect one or more assignments to count as a quiz. Completion of assignments is essential to successful completion of this course.

Make-up examinations & attendance policy: Make-up examinations will only be permitted for excused absences. The attendance policy for the Business and Management Services Division is stated in detail in this syllabus. This instructor defines an "unexcused" absence as any absence not approved by the instructor.

Examinations: All material covered in class or presented in the text may be included in the examinations. Examinations will consist of objective questions, accounting problems, and essays.

Grading: Grades will be assigned according to the following schedule:

A 90% - 100%

B 80% - 89%

C 70% - 79%

D 60% - 69%

F Below 60%

There will be six (6) chapter examinations and each examination will consist of 100 points for a total of 600 possible points for this class. NOTE: Chapters 18 and 29 are not covered in this course.

Withdrawal policy: A "W" grade will be granted by the instructor upon request of the student from the end of the refund period until the midpoint of the course as defined in the College calendar. The student must have been attending the class in a manner consistent with the instructor’s attendance policy, have completed the required graded material, and have not been dishonest in completing the course work in order to be eligible for the "W" grade.

From the midpoint of the course through the conclusion of the course (which is the last class period), the student will receive a grade of "W" or "F" depending upon the instructor’s assessment of the student’s performance which may take into account extenuating circumstances (in general, a grade of "W" will be assigned if the student is passing the course at the time of the withdrawal and a grade of "F" will be assigned if the student is failing the course at the time of the withdrawal).

Instructor’s office information: The instructor will be available most scheduled class days either before or after class or at other times by appointment.

Refund dates: The following dates concerning refunds apply to this class:

Full refund: ____________________

2/3 refund: ____________________

1/2 refund: ____________________

Please enjoy this class!

Harrisburg Area Community College

Attendance Policy

Business and Management Services Division

The faculty of the Business and Management Services Division is concerned with the total education of the individual and his/her future opportunities in business careers. Conceptual knowledge, skill, and proficiency are essential for successful business employment and effective citizenship. Equally important are the qualities of dependability and responsibility. Therefore, students are expected to attend all scheduled classes and are responsible for all class-related work and assignments. However, circumstances may cause a student to be absent from class on occasion (e.g., illness, bad weather, accident, etc.).

The determination of the attendance policy for each course is the prerogative of the instructor, as stated in the printed course syllabus, subject to the approval of the Division Administrator. Unexcused absence will be defined in each instructor’s printed course syllabus which will be distributed to students during the first class meeting.

Students shall not be penalized for non-attendance in regularly scheduled classes except as indicated below:

The student is responsible for attendance on the day of examinations, unless otherwise excused, and at classes that require regular physical presence and participation to meet the objectives of the course as stated in the printed course syllabus.

The student is responsible for all class work and assignments. Instructors will provide students who have excused absences the opportunity to make up missed assignments, examinations, and, if feasible, participation if an absence has been for valid reasons.

Students are subject to policies and procedures approved in Regulation 661 which is printed in the Student Handbook. Instructors requiring physical presence and participation may reduce course grades after the student has missed four unexcused class hours.

Instructors have the right to recommend to the Division Administrator that a student be dropped for an excessive absence that precludes the possibility of passing the class whereupon the student will be given a grade of "F" or "W" (excessive absence will not be considered to be fewer than six unexcused class hours.

Revised: February 3, 1992

Accounting 200

Instructor: Glenn P. Hoffman 780-2327

Spring 1999 Monday/Wednesday 5:05 p.m. - 6:40 p.m.

Date Class work Assignment (due for next class)

Jan 20 Introduction Read Chapter 15

Chapter 15 Chapter 15: Exercises 1, 2, 4, 5, 6, 8, 10

Jan 25 Review Chapter 15 homework Read Chapter 16

Jan 27 Chapter 16 Chapter 16: Exercises 1, 2, 4, 5, 6, 8, 9, 10

Feb 1 Review Chapter 16 homework Study for Test #1 (Chapters 15 & 16)

Feb 3 Test #1 (Chapters 15 & 16) Read Chapter 17

Feb 8 Review Test #1 Chapter 17: Exercises 1, 5, 6, 7, 8

Chapter 17

Feb 10 Review Chapter 17 homework Read Chapter 19

Feb 15 Chapter 19 Chapter 19: Exercises 2, 3, 4, 5, 6, 7, 8

Problem 5

Feb 17 Review Chapters 19 homework Study for Test #2 (Chapters 17 & 19)

Feb 22 Test #2 (Chapters 17 & 19) Read Chapters 20 & 21

Feb 24 Review Test #2 Chapter 20: Exercises 3, 4, 6, 7, 8

Chapter 20 & 21 Problem 4

Chapter 21: Exercises 1, 2, 3

Mar 1 Review Chapter 20 & 21 homework Study for Test #3 (Chapters 20 & 21)

Mar 3 Test #3 (Chapters 20 & 21) Read Chapter 22 & 23

Week of Mar 8 Spring Break

Mar 15 Review Test #3 Chapter 22: Exercises 1, 2, 3, 9

Chapters 22 & 23 Chapter 23: Exercises 2, 3, 4, 5, 6, 7, 8

10, 11

Mar 17 Review Chapters 22 & 23 homework Read Chapter 24

Mar 22 Chapter 24 Chapter 24: Exercises 5, 6, 7, 8

Problem 3

Mar 24 Review Chapter 24 homework Study for Test #4 (Chapters 22, 23, & 24)

Mar 29 Test #4 (Chapters 22, 23, & 24) Read Chapter 25

Mar 31 Review Test #4 Chapter 25: Exercises 1, 2, 3, 5

Chapter 25

Apr 5 Review Chapter 25 homework Read Chapter 26 & 27

Apr 7 Chapters 26 & 27 Chapter 26: Exercises 1, 3, 5, 6, 7, 10, 12

Chapter 27: Exercises 2, 3, 4, 5, 6, 7, 8

Apr 12 Review Chapters 26 & 27 homework Study for Test #5 (Chapters 25, 26, & 27)

Apr 14 Test #5 (Chapters 25, 26, 27) Read Chapter 28

Apr 19 Review Test #5 Chapter 28: Exercises 1, 2, 3, 4, 5, 6

Chapter 28

Apr 21 Review Chapter 28 homework Read Chapter 30

Apr 26 Chapter 30 Chapter 30: Exercises 1, 2, 3, 4, 5, 6, 7, 8

Apr 28 Review Chapter 30 homework Read Chapters 31 & 32

May3 Chapters 31 & 32 Chapter 31: Exercises 1, 2, 3, 4, 5, 6

Chapter 32: Exercises 1, 2, 3, 6

Problem 1

May 5 Review chapters 31 & 32 homework Study for Final (Chapters 28, 30, 31, 32)

May 10 Finals Week

Test #6 (28, 30, 31, 32)

Please enjoy this class!