1001 Rogers Street
Columbia, MO 65216
17 / FALL2 - Late Fall 8-week Session
17 / FALL2 - Late Fall 8-week Session Evening Campus
1001 Rogers Street
Columbia, MO 65216
|Course Prefix and Number:||ACCT 281 A|
|Course Title:||Accounting II (Managerial)|
|Semester Credit Hours:||3|
|Class Day and Time:||
5:30 PM-9:30 PM
This course is web-enhanced, taught entirely in a classroom setting using D2L course management software to supplement in-seat content.
Application of procedures relating to transactions affecting corporations. Interpretation of financial statements for managerial purposes is emphasized. Prerequisite: ACCT 280 (grade of C or higher in ACCT 280 is highly recommended).
ACCT 280; a grade of C or higher in ACCT 280 is highly recommended.
- Financial and Managerial Accounting 18th edition
- Author: Williams, Haka (McGraw Hill Education)
Category/Comments - With CONNECT Access Card
Course Learning Outcomes
- Implement the proper accounting procedures for liabilities.
- Describe the nature and purpose of corporations.
- Record transactions and prepare financial statements for a corporation.
- Analyze, evaluate and interpret financial statements for management purposes.
- Describe Job Order and Process Costing systems.
Special Course Requirements
Passcode to CONNECT is included with the purchase of new textbook.
Do not purchase USED passcodes to CONNECT; they are invalid. Passcodes to CONNECT can also be purchased online directly from the Publisher during the first week of class.
I will also provide an announcement of the link to the course on CONNECT website on the first day of class. Do not try to register for CONNECT prior to this announcement. You must register for the website associated with this session and section only. Registration cannot be changed or reversed.
In-class activities consist of lectures covering an accounting concept followed by students demonstrating the ability to apply accounting concept by solving questions, exercises, and/or problems.
Out of Class Activities
Students are expected to read and study material before each class so that they are prepared to ask questions or participate accordingly in class.
Students will be assigned exercises and problems in CONNECT to solve with each chapter to provide them practice applying accounting concepts that have been presented in class.
Students will also be assigned a quiz in CONNECT to assess their understanding of accounting concepts covered in each chapter.
|CONNECT homework for each chapter||50% of grade|
|Description - |
For each chapter, exercises and/or problems will be assigned in CONNECT to provide students practice applying accounting concepts covered in the chapter or class.
|Method of Evaluation - |
Students will have up to 3 attempts to complete homework before due date of each assignment. Best score from these attempts will be used toward student's grade.
|CONNECT quiz for each chapter||50% of grade|
|Description - |
After student has completed assigned homework, student will take an end of chapter quiz or test in CONNECT to assess their understanding of the accounting concepts covered.
|Method of Evaluation - |
Students will have up to 2 attempts to complete quiz before due date of each assignment. Best score from these attempts will be used toward student's grade.
Schedule of Activities and Assignments
Lecture and practice problems, exercises and/or problems covering concepts in Chapter 10.
Homework assignments for Chapter 10.
Quiz for Chapter 10.
|Stockholders Equity: Paid in Capital|
Lecture and practice problems, exercises and/or problems covering concepts in Chapter 11
Homework assignments for Chapter 11
Quiz for Chapter 11
|Income and Changes in Retained Earnings|
Lecture and practice problems, exercises and/or problems covering concepts in Chapter 12
Homework assignments for Chapter 12
Quiz for Chapter 12
|Statement of Cash Flows|
Lecture and practice problems, exercises and/or problems covering concepts in Chapter 13.
Homework assignments for Chapter 13
Quiz for Chapter 13
|Financial Statement Analysis|
Lecture and practice problems, exercises and/or problems covering concepts in Chapter 14
Homework assignments for Chapter 14
Quiz for Chapter 14
|Management Accounting: A Business Partner|
Lecture and practice problems, exercises and/or problems covering concepts in Chapter 16
Homework assignments for Chapter 16
Quiz for Chapter 16
Lecture and practice problems, exercises and/or problems covering concepts in Chapter 17
Homework assignments for Chapter 17
Quiz for Chapter 17
Lecture and practice problems, exercises and/or problems covering concepts in Chapter 18
Homework assignments for Chapter 18
Quiz for Chapter 18
Columbia College Resources - Online databases are available at the Columbia College Stafford Library. You may access them using your CougarTrack login and password when prompted.
Course Policies and Procedures
Columbia College Policy - Columbia College students are expected to attend all classes and laboratory periods for which they are enrolled. Students are directly responsible to instructors for class attendance and work missed during an absence for any cause. If absences jeopardize progress in a course, an instructor may withdraw a student from the course with a grade of "F" or "W" at the discretion of the instructor. For additional information, see the Columbia College policy on Student Attendance.
Campus Policy - Regular attendance is expected of all students. Attendance is one of the most important measures of your interest and desire to do well academically. Your attendance helps your instructor facilitate better discussions and your fellow students benefit from your ideas and experiences.
Unforeseen circumstances occasionally dictate that you must miss class; please make every effort to discuss such circumstances with your instructor before the absence. Remember that if you are not in class, you are absent - regardless of the reasons - and that you are still responsible for all in-class assignments made. Your instructor is not responsible for providing this information to you - you must plan ahead with another student who would agree to share notes, etc., with you and vice versa.
Columbia College Policy - Columbia College students must fulfill their academic obligations through honest, independent effort. Dishonesty is considered a serious offense subject to strong disciplinary actions. Activities which constitute academic dishonesty include plagiarism, unauthorized joint effort on exams or assignments, falsification of forms or records, providing false or misleading information, or aiding another in an act of academic dishonesty. For more information, see the Columbia College Academic Integrity Policy and Procedures.
Class Conduct and Personal Conduct
Columbia College Policy - Students must conduct themselves so others will not be distracted from the pursuit of learning. Students may be disciplined for any conduct which constitutes a hazard to the health, safety, or well-being of members of the College community or which is deemed detrimental to the College's interests. Discourteous or unseemly conduct may result in a student being asked to leave the classroom. For more information, see the Columbia College Student Code of Conduct and Student Behavioral Misconduct Policy and Procedures.
Cancelled Class Make-Up
Columbia College Policy - Classes cancelled because of inclement weather or other reasons must be rescheduled. For more information, see the Columbia College Inclement Weather Policy.
Campus Policy - Information about class cancellations due to inclement weather will be available at 875-SHUT (875-7488). Class cancellation information will also be broadcast over local radio and television stations. Students may also check the college website, www.ccis.edu.
If a class is cancelled due to weather or any other reason a make up night will be scheduled. The typical make up night will be scheduled for a Friday night. Watch your CougarMail concerning the class make up schedule.
Columbia College Policy - Make-up examinations may be authorized for students who miss regularly scheduled examinations due to circumstances beyond their control. Make-up examinations must be administered as soon as possible after the regularly scheduled examination period and must be administered in a controlled environment.
Campus Policy - Make up examinations are scheduled on designated Saturday mornings 9am in 103 Buchanan. Students must present a picture I.D. in order to be admitted to the testing session. Students must arrange with the instructor to take the exam before or after it is given in class and permission to take a makeup examination (or any graded activity) is granted at the discretion of the instructor.
Adding, Dropping, or Withdrawing from a Course
Columbia College Policy - Students may add a course through Wednesday of the first week of the session and drop a course without academic or financial liability through close of business on Monday of the second week of the session. Once enrolled, a student is considered a member of that class until he or she officially drops or withdraws in accordance with College policy. An official drop/withdrawal takes place only when a student has submitted a Drop/Add/Withdrawal form. A failure to attend class, or advising a fellow student, staff or adjunct faculty member of an intent to withdraw from a class does not constitute official drop/withdrawal. The drop/add/withdrawal periods begin the same day/date the session starts, not the first day a particular class begins. If a student stops attending a class but does not submit the required Drop/Withdrawal form a grade of "F" will be awarded. For more information, see the Columbia College Registration Policy and Procedures.
Columbia College Policy - A student may request an excused withdrawal (WE) under extraordinary circumstances by submitting a Drop/Withdrawal form accompanied by a complete explanation of the circumstances and supporting documentation to the location director. The WE request must include all classes in which the student is currently enrolled. The Vice President for Adult Higher Education is the approving authority for all WE requests. A student who receives approval of their WE request may still be required to return some or all of the federal financial assistance received for the session. For more information, see the Columbia College Withdrawal Policy.
Columbia College Policy - A student may request that the instructor award a grade of "I" due to extraordinary circumstances (unforeseen or unexpected circumstances beyond the student's control) that prevent a student from completing the requirements of a course by the end of a session. An "I" will not be given because a student is failing, negligent or not meeting requirements. If the instructor believes an "I" is appropriate, the instructor will specify the work needed to complete the course and the time allowed to complete the work. Work missed must be made up within two subsequent sessions unless the instructor specifies an earlier date. Extensions beyond two sessions must be approved by the Vice President for Adult Higher Education. If the work is completed during the specified time period, the instructor will change the "I" to the grade earned. If the work is not completed during the specified time, the instructor may allow the incomplete to remain on the student's permanent record or change it to any other letter grade. For more information, see the Columbia College Undergraduate Grading Policy.
Columbia College Policy - A student may appeal any grade given if it is believed to be in error or in conflict with Columbia College policy and procedures. The student must state in writing to the location director why the grade awarded is believed to be in error and request a desired remedy. The faculty member who awarded the grade will be given the opportunity to comment on all student allegations. If the issue cannot be resolved at the location the appeal will be transmitted through the location director to the Vice President for Adult Higher Education. A grade appeal must be received for review by the Vice President for Adult Higher Education prior to the end of 60 days from the date the grade was awarded. For more information, see the Columbia College Undergraduate Grading Policy.
Columbia College Policy - Course prerequisites are established to ensure that a student has adequate academic preparation to succeed in a particular course. Staff members will attempt to ensure that students meet prerequisite requirements. However, it is the student's responsibility to closely examine the course descriptions to determine if prerequisites exist and to enroll in courses in the proper sequence. In some exceptional cases it may be apparent that the student possesses the required skills and knowledge to succeed in a particular course, even though they have not taken the prerequisite course. In this case the prerequisite course may be waived by the location director. Waiver of a course as a prerequisite does not remove the requirement to complete the course if it is a requirement for the student's degree program.
Columbia College Policy - The College provides all students access to CougarMail (the official means of e-mail communication for the College), online resources from the Stafford Library, and their Columbia College records (transcripts, grades, student schedules, etc.) through CougarTrack.
Columbia College Policy - The official student email address (also known as CougarMail) will be used for all official correspondence from faculty and staff. Students are responsible for the information received and are required to monitor their CougarMail account on a regular basis. Students may forward their CougarMail to another email account but will be held responsible for the information sent over CougarMail, even if there is a problem with the alternate mail service.
Columbia College Policy - Cell phones can be a distraction to the learning process. Location directors or course instructors may require that cell phones be turned off or set to vibrate during class periods. Students requiring special arrangements to receive a cell phone call during class should make prior arrangements with their location director or course instructor.
Columbia College Policy - The textbooks listed on this syllabus are required for this course. They are guaranteed to be available through the authorized textbook suppliers designated by Columbia College.
Student Accessibility Resources
Columbia College Policy - Students with documented disabilities who may need academic services for this course are required to register with the office of Student Accessibility Resources. Until the student has been cleared through this office, accommodations do not have to be granted. If you are a student who has a documented disability, it is important for you to read the entire syllabus as soon as possible. The structure or the content of the course may make an accommodation not feasible. Student Accessibility Resources is located in Student Affairs in AHSC 215 and can be reached by phone at (573) 875-7626. For more information, see the Columbia College ADA and Section 504 Policy for Students.
Alcohol and Other Drugs: Columbia College Policies & Resources
Columbia College Policy - Columbia College recognizes the negative health effects associated with the use, possession, and distribution of controlled and/or illicit substances, and their detrimental impact on the quality of the educational environment. Therefore, all members of the College community share in the responsibility of protecting the campus environment by exemplifying high standards of professional and personal conduct. For more information and resources, see the Columbia College Alcohol and Other Drugs Policy.
Columbia College Policy - The following policy goes into effect on August 21, 2017. Columbia College values and is concerned for the health and well-being of its students, employees and visitors. The College is committed to providing a healthful and productive educational and employment environment for members of the College community. Consistent with this commitment and in the interest of the general health and welfare of the College community, the College prohibits the use of all tobacco products and related devices on all College property and premises. For more information, see the Columbia College Tobacco-Free Policy.
Columbia College Policy - Discrimination, harassment, and retaliation on the basis of protected status (see Notice of Non-Discrimination and Equal Opportunity for a definition of "protected status") are strictly prohibited. Persons who engage in such conduct are subject to discipline up to and including termination or dismissal. For more information, see the Columbia College Non-Discrimination and Equal Opportunity Policy and Complaint Resolution Procedure.
Columbia College Policy Library
Columbia College Policy - The policies set forth in the Online Policy Library are the current official versions of College policies and supersede and replace any other existing or conflicting policies covering the same subject matter. The Online Policy Library is currently under construction with new policies being added on a frequent basis and the policies currently listed are not comprehensive of every College policy. Questions regarding the Online Policy Library should be directed to the Office of the General Counsel. For more information on policies applicable to students, see Student Policies. For more information on policies applicable to the entire Columbia College community, see College-Wide Policies.
ADDITIONAL CAMPUS POLICIES
Course Evaluations - All students are encouraged to complete the online course evaluations. Students are notified by way of CougarMail when the evaluations are available. The evaluations are used to help instructors improve their teaching techniques. They are reviewed carefully by the Evening Campus Director, Assistant Director, and several AHE Administrators. Student should know that all responses are completely confidential, instructors only view results after grades are posted. Your input is valued and appreciated.
Late graded assignment/activity policy - All graded assignments or activities are due when stated in the syllabus or by the instructor. Graded assignments or activities submitted after the stated due date/time will not receive any credit unless the instructor has specifically stated that full or partial credit may be awarded to late submissions.