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Columbia College
Evening Campus
1001 Rogers Street
Columbia, MO 65216
(800) 231-2391

COURSE SYLLABUS

17 / SPRG2 - Late Spring 8-week Session

Course Syllabus

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Course Syllabus
17 / SPRG2 - Late Spring 8-week Session
Evening Campus
1001 Rogers Street
Columbia, MO 65216
(800) 231-2391

 
Course Prefix and Number: ACCT 281
 
Course Title: Accounting II (Managerial)
 
Semester Credit Hours: 3
 
Class Day and Time: Mon 
5:30 pm-9:30 pm
Additional Notes:

This course is web-enhanced, taught entirely in a classroom setting using D2L course management software to supplement in-seat content.

 

 

Catalog Description

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).

Prerequisites/Corequisites

ACCT 280; a grade of C or higher in ACCT 280 is highly recommended.

Text

Financial and Managerial Accounting 18th edition
Author: Williams, Haka (McGraw Hill Education)
ISBN: 9781260088830
Category/Comments - With CONNECT Access Card

Course Learning Outcomes

  1. Implement the proper accounting procedures for liabilities.
  2. Describe the nature and purpose of corporations.
  3. Record transactions and prepare financial statements for a corporation.
  4. Analyze, evaluate and interpret financial statements for management purposes.
  5. Describe Job Order and Process Costing systems.

Special Course Requirements

Students should come to class having read the chapter to be covered that night. 

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.

Instructional Methods

Class consists of lecture, handouts, required text reading, and problems from the text done on the board in class. In-class lecture is to supplement the reading not replace it.

Students will be placed in groups to work on exercises from the book and present to the class.

Out of Class Activities

There are Critical Thinking Cases due within a week of covering each chapter. Critical Thinking Cases are to be turned in via the drop box within D2L. 
There are quizzes on each chapter covered, administered through CONNECT and will be released the night that the chapter is covered in class and the student will have 1 week to complete the quiz.
There will also be a paper/presentation due the last night of class.

Graded Activities

Critical Thinking Cases140 Points40% of grade
Description -

Critical Thinking Cases are due at the beginning of the class session of the week following covering the chapter. CTC are to be turned in through the Drop Box via D2L 
Late work will not be accepted.

Method of Evaluation -

These are critical thinking cases, please state your answer and the reason for that answer. Instructor is looking for understanding of complex accounting procedures.

 
Quizzes70 Points20% of grade
Description -

Quizzes consist of multiple choice questions based on chapter exercises and are administered through CONNECT online. CONNECT will grade and give feedback after completion of the quiz. These quizzes are set up to release the night of the class that the chapter is presented and will close 1 week later at 5:00pm. 

Method of Evaluation -

D2L multiple-choice administered, generally have 5-10 questions per quiz.

 
Accounting Paper100 Points29% of grade
Description -

Should be 4-8 pages in length, and demonstrate that the student has grasped the accounting concepts covered in ACCT 280 & 281. The paper should encompass either when accounting standards were not followed (and the consequences of that) or the regulations that arose from those circumstances. Also there will be an in-class presentation of your findings so that the entire class can benefit from  your hard work. The paper should included what the problem was, who it involved, who was impacted, and the punishment, if any. Include a works cited page and give credit where credit is due, any plagiarism will result in a 0 for the paper.

Method of Evaluation -

Graded based on how well the student identifies the problem and demonstrates understanding of key accounting concepts. Keep in mind that this paper is a college level paper, please proof read and keep errors (typos) to a minimum. Plagiarism is not tolerated and will result in a 0 being assigned to the paper. 

 
Presentation of Accounting Paper40 Points11% of grade
Description -

Give an in-class presentation on the accounting paper. 

Method of Evaluation -

Graded on how well the student can describe the problem and consequences of the accounting problem researched. 

 

Grading Scale

90-100 A
80-89 B
70-79 C
60-69 D
0-59 F

Schedule of Activities and Assignments

Week 1
Introductions, syllabus review, Accounting 280 review, Financial Statement Analysis
Activities:
  • Introductions
  • Syllabus Review
  • D2L Review
  • Lecture on Chapters 14
  • Exercises and Discussions Questions
Reading:

Chapter 14

Assignments:

CTC due no later than the class night the following week.

  • Chapter 14 CTC 14.3
Examinations:

Chapter 14 quiz will be released and is due before the next class period.

 
Week 2
Management Accounting a Business Partner
Activities:
  • Lecture on 16
  • Exercises and Discussion Questions
Reading:

Chapter 16

Assignments:

CTC due no later than the class night the following week.

  • Chapter 16 CTC 16.2
Examinations:

Chapter 16 quiz will be released and is due before the next class period.

 
Week 3
Job Order Costing and Overhead Allocations
Activities:
  • Lecture on Chapter 17
  • Exercises and Discussion Questions
Reading:

Chapter 17

Assignments:

CTC due no later than the class night the following week.

  • Chapter 17 CTC 17.1
Examinations:

Chapter 16 quiz will be released and is due before the next class period.

 
Week 4
Process Costing
Activities:
  • Lecture on Chapter 18
  • Exercises and Discussion Questions
Reading:

Chapter 18

Assignments:

CTC is due no later than the class night the following week.

  • Chapter 18 CTC 18.2
Examinations:

Chapter 18 quiz will be released and is due before the next class period.

 
Week 5
Costing and the Value Chain
Activities:
  • Lecture on Chapter 19
  • Exercises and Discussion Questions
Reading:

Chapter 19

Assignments:

CTC is due no later than the class night the following week.

  • Chapter 19 CTC 19.1
Examinations:

Chapter 19 quiz will be released and is due before the next class period.

 
Week 6
Cost Volume Profit Analysis
Activities:
  • Lecture on Chapter 20
  • Exercises and Discussion Questions
Reading:

Chapter 20

Assignments:

CTC is due no later than the class night the following week.

  • Chapter 20 CTC 20.1
Examinations:

Chapter 20 quiz will be released and will due before the next class period

 
Week 7
Incremental Analysis
Activities:
  • Lecture Chapter 21
  • Exercises and Discussion Questions
Reading:

Chapter 21

Assignments:

CTC will be due no later than the class night the following week.

  • Chapter 21 CTC 21.2
Examinations:

Chapter 21 quiz will be released and will due before the next class period

 
Week 8
Paper and Presentations
Activities:
  • Accounting Paper is due (no late work accepted)
  • Presentations
 

Library Resources

Columbia College Resources - Online databases are available at http://www.ccis.edu/offices/library/index.asp. You may access them using your CougarTrack login and password when prompted.

Course Policies and Procedures

Attendance

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.

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.

Academic Integrity

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. Possible penalties for these activities are discussed in detail in the AHE Degree Completion Catalog.

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. Examples of misconduct and possible disciplinary actions are described in the AHE Degree Completion Catalog.

Cancelled Class Make-Up

Columbia College Policy - Classes cancelled because of inclement weather or other reasons must be rescheduled.

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.

Make-Up Examinations

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  102 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. The AHE Degree Completion Catalog contains details concerning drop/withdrawal and financial liability.

Withdrawal Excused

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. See the AHE Degree Completion Catalog for details.

Incomplete

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.

Grade Appeal

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 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.

Prerequisites

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 AHE Degree Completion Catalog 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.

CougarTrack

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.

Use of Cougarmail

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 email 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.

Cell Phones

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.

Course Textbooks

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. The college is not responsible for the academic or financial consequences of late textbook orders or incorrect editions not purchased from a college-authorized vendor.

FERPA

Columbia College Policy - The Family Educational Rights and Privacy Act (FERPA) affords students certain rights with respect to their education records. These rights are described in detail in the AHE Degree Completion Catalog.

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.

Alcohol and Other Drugs: Columbia College Policies & Resources

Columbia College Policy - The Drug-Free Schools and Communities Act of 1989 Amendments requires that Columbia College provide a copy of its Alcohol and Other Drugs Policy to each student, faculty and staff member on an annual basis. Please read the copy of our policy below. You may also find a copy of the policy on the Columbia College website at http://www.ccis.edu/policies/alcohol-and-other-drugs-policy.aspx.

Alcohol and Other Drugs Policy

Purpose: 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.

Scope: This policy applies to all members of the college community.

Policy on Alcohol and Controlled and/or Illicit Substances


- Columbia College prohibits the manufacture, possession, use, distribution and sale of alcohol and controlled and/or illicit substances by Columbia College students and employees, regardless of age, on college-owned property and at college-sponsored or supervised events or activities.

- Public intoxication on campus property is expressly prohibited. Those conditions considered to indicate intoxication include but are not limited to affected manner or disposition, speech, muscular movements, general appearance or behavior as apparent to the observer.

- Containers that contain alcohol as well as empty alcohol containers are prohibited on campus and in the residence halls. Possession of empty alcohol containers will be regarded as a violation of this policy.

- Campus displays or advertisements that support or promote alcohol or drug use, possession, manufacture or distribution are prohibited.

- Behavior resulting from intoxication or the illegal use of controlled or illicit drugs will incur disciplinary action.

- Possession of drug paraphernalia and misuse of prescription drugs will be regarded as violations of this policy.

- Alcohol and other controlled and/or illicit substances possessed or consumed in violation of this policy are subject to confiscation. The president retains the authority to make exceptions to this policy with regard to alcohol, including granting permission to serve alcoholic beverages at college functions where meals are served. Requests for exceptions to the policy must be submitted to the president in writing prior to the event and will be considered on an individual basis. Notification of the president's decision will be made in writing to the person(s) making the request.

It is the responsibility of students, faculty and staff to know and uphold the Columbia College Alcohol and Other Drugs Policy. In accordance, students and employees must be held accountable for their personal behavior. Excessive use, manufacture, possession or distribution of alcohol and/or controlled or illicit substances and the associated behavioral problems will be the basis for disciplinary action. Columbia College has made the decision to notify parents/guardians of students under the age of twenty-one (21) who have been found responsible for violating the Alcohol and Other Drugs Policy by the campus judicial system following a final determination.

Representatives of the college will cooperate with outside authorities in their efforts to enforce existing laws regarding alcohol and/or controlled or illicit substances.

Standards of Conduct: Violations of Columbia College rules and regulations pertaining to alcohol and/or controlled or illicit substances can result in disciplinary a tion up to and including dismissal for students and termination for employees. Additionally, in conjunction with or in lieu of the imposition of any disciplinary sanctions, students and employees may also be referred to appropriate local, state or federal law enforcement agencies for arrest and prosecution and/or be required to complete an appropriate treatment or rehabilitation program. In accordance with the mandates of the Drug Free Workplace Act of 1988, and as a condition of employment at Columbia College, all employees (including student employees) must notify their supervisor of any criminal drug statute condition for a violation occurring in the workplace no later than five (5) days after such a conviction. Employees undergoing treatment for alcohol or drug abuse must meet all standards of conduct and job performance.

Legal Sanctions: Any Columbia College student or employee found possessing, manufacturing or distributing controlled and/or illicit substances or unlawfully possessing or attempting to possess alcohol or driving a motor vehicle while under the influence is violating local, state and federal laws. It is unlawful under state law to purchase or otherwise provide alcohol to a minor. Federal law prohibits, among other things, the manufacturing, distributing, selling and possession of controlled substances as outlined in 21 United States Code, Sections 801 through 971. Depending on the amount, first offense maximum penalties for trafficking marijuana ranged from up to five (5) years' imprisonment and a fine of up to $250,000 to imprisonment for life and a fine of $4 million. Depending on the amount, first offense maximum penalties for trafficking other controlled substances (e.g., methamphetamine, heroin, cocaine, cocaine base, PCP, LSD, fentanyl and fentanyl analogue) range from five (5) years to life imprisonment and fines range from $2 million to $4 million. First offense penalties and sanctions for the illegal possession of small amounts of controlled substances, ncluding marijuana, ranged from up to one (1) year in prison or a fine of at least $1,000. Penalties are more severe for subsequent offenses. In addition to these provisions, a student is ineligible for federal student aid if convicted, under federal or state law, of any offense involving the possession or sale of a controlled substance (generally meaning illegal drugs, not to include alcohol or tobacco).

Medical Amnesty: Medical amnesty encourages students to seek medical attention for themselves or a fellow student suffering from an alcohol or other drug overdose or medical emergency. This policy encourages students to call for medical assistance by removing the threat of campus judicial repercussions. However, the student in need will still participate in mandated substance abuse education and treatment services. These health protection strategies will not shield students from disciplinary action when other rules or codes of conduct have been violated. Students will still be subject to legal consequences for violating other codes of conduct and state or federal laws.

Health Risks: Alcohol and other drugs are associated with many health risks. The use and abuse of alcohol and other drugs may have negative effects on one's school or work performance and personal relationships. Some common health risks are addiction; damage to liver, heart and to a developing fetus; accidents as a result of impaired judgment; and unwanted sexual activity that could result in sexual assault or sexually transmitted infections.

For more information about the health risks associated with particular types of drugs and alcohol, please visit https://www.drugabuse.gov/drugs-abuse/commonly-abused-drugs-charts.

Resources

Division of Student Affairs - (573) 875-7400

Human Resources (for Employee Assistance Program information) - (573) 875-7495

Al ohol and Drug Abuse Referral Hotline - (800) 454-8966

Narcotics Anonymous - (800) 945-4673, www.na.org

Alcoholics Anonymous - www.alcoholics-anonymous.org

Phoenix Programs - www.phoenixprogramsinc.org

Tobacco-Free Policy

Columbia College Policy - The following policy goes into effect on August 21, 2017.  Additional information may be found at http://www.ccis.edu/policies/tobacco-free.aspx.

Purpose

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.

Scope

This policy applies to all members of the College community on College premises, including, but not limited to, students, employees, third parties and visitors.

Policy

The use and/or consumption of all tobacco products is prohibited on all College properties, premises, facilities, in College vehicles, and in personal vehicles while on College property. For purposes of this policy, this prohibition includes, but is not limited to:

     - Traditional tobacco products, such as cigarettes, cigars, pipes, and smokeless tobacco; and

     - Electronic smoking devices, which includes any product containing or delivering tobacco and/or nicotine or any other substance intended for consumption that can be used by a person in any manner for the purpose of inhaling vapor or aerosol. This includes any such device, whether manufactured, distributed, marketed, or sold as an e-cigarette, e-cigar, e-pip, e-hookah or vape pen, or under any other product name.

Additionally, no tobacco-related advertising or sponsorship shall be permitted on College property or premises, at College-sponsored events, or in publications produced by the College, with the exception of advertising in a newspaper or magazine that is not produced by the College and that is lawfully sold, bought or distributed on College property. For the purposes of this policy, "tobacco-related" applies to the use of a tobacco brand or corporate  name, trademark, logo, symbol, motto or selling message.

No tobacco products, tobacco-related products or tobacco paraphernalia shall be sold or distributed on College property or premises.

Because the College is tobacco free, signs prohibiting smoking and the use of tobacco products are posted at many points of entry to the College and at building entrances as reminders to members of the College community. No ashtrays shall be provided at any College location.

Smoking cessation assistance and resources will be made available to assist and encourage individuals who wish to quit smoking and/or using tobacco.

Questions or inquiries regarding this policy should be directed to the College's Human Resources Office via phone at 573-875-7495 or via email at humanresources@ccis.edu.

Enforcement

This policy is a community health initiative and therefore, the entire College community bears responsibility for implementing and enforcing this policy.  There may be instances when outside third parties, contractors, vendors, guests, visitors, etc. on College premises subject to this policy may be unaware of this policy.  In these situations, a violation of this policy should be reported as soon as possible to the Campus Safety Department or the College department responsible for the outside third party, contractor, vendor, guest, visitor, etc. being present on College premises.

College students and employees are responsible for compliance with this policy.

In the event a student violates this policy, a report should made as soon as possible to the Office for Student Conduct in the Office of Student Affairs or the Campus Safety Department.

In the event a College employee violates this policy, a report should be made as soon as possible to the Human Resources Department or the Campus Safety Department.

Consequences for violating this policy include, but are not limited to, removal from campus, and student and employee discipline, up to and including dismissal or termination.

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.

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