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


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).


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)
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
  • Introductions
  • Syllabus Review
  • D2L Review
  • Lecture on Chapters 14
  • Exercises and Discussions Questions

Chapter 14


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

  • Chapter 14 CTC 14.3

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

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

Chapter 16


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

  • Chapter 16 CTC 16.2

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

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

Chapter 17


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

  • Chapter 17 CTC 17.1

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

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

Chapter 18


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

  • Chapter 18 CTC 18.2

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

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

Chapter 19


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

  • Chapter 19 CTC 19.1

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

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

Chapter 20


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

  • Chapter 20 CTC 20.1

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

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

Chapter 21


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

  • Chapter 21 CTC 21.2

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

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

Library Resources

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.

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.  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.

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 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.

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.  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.

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 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.

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.

Bookstore Information

Columbia College Policy - As part of Truition, students will receive their course materials automatically as described below. 

eText Information

If a course uses an eText, (see Textbook information above) the book will be available directly in Desire2Learn (D2L) and through the VitalSource eText reader the Friday before the session begins, if registered for courses prior to that date.  Students will have a VitalSource account created for them using their CougarMail email address.  Upon first login to VitalSource, students may need to verify their account and update their VitalSource password.  More information about how to use the VitalSource platform, including offline access to eTexts, can be found in D2L.  Students that would like to order an optional loose-leaf print-on-demand copy of eligible eTexts can do so through the VitalSource Bookshelf at an additional cost.  Once orders are placed, it can take approximately five to seven business days for students to receive their print-on-demand books.

Physical Course Materials Information

Students enrolled in courses that require physical materials will receive these materials automatically at the address on file with Columbia College.  Delivery date of physical materials is dependent on registration date and shipping location.  Please refer to confirmation emails sent from Ed Map for more details on shipping status.

Returns:  Students who drop a course with physical course materials will be responsible for returning those items to Ed Map within 30 days of receipt of the order.  More specific information on how to do so will be included in the package received from Ed Map.  See here for Ed Map's return policy.  Failure to return physical items from a dropped course will result in a charge to the student account for all unreturned items.

Students who opt-out of having their books provided as part of TruitionSM are responsible for purchasing their own course materials.  Visit for details.


Columbia College Policy - The Family Educational Rights and Privacy Act (FERPA) affords students certain rights with respect to their education records.  For more information, see the Columbia College Family Education Rights and Privacy Policy.

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.

Tobacco-Free 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.

Technical Support

Columbia College Policy - If you have problems accessing the course or posting your assignments, contact your instructor, the Columbia College Technology Solutions Center, or the D2L Helpdesk for assistance.  If you have technical problems with the VitalSource eText reader, please contact VitalSource.  Contact information is also available within the online course environment.

        - Columbia College Technology Solutions Center:, 1-800-231-2391 ext. 4357

        - D2L Helpdesk:, 1-877-325-7778

        - VitalSource:, 1-855-200-4146


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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