Faculty Introduction and Contact Information Welcome to Principles of Accounting II. My name is Mary Dolan, your professor.

As the second class of accounting necessary to complete the requirements at Broward College, I promise to try and make this as painless as possible. I have been teaching Principles of Accounting at Broward College for five years. I have worked for both private and public corporations. Faculty Contact Information Email Address: mdolan@broward.edu Office Location: Central Campus - Building 9 Office Hours: M-W 10:45- 1:00 pm & Monday Evening 6:15- 6:30 pm T-TH 8:00- 9:15 am Office Phone: (954) 201-6710 BC's Emergency Hotline Number: (954) 201-4900

Course Description and Expected Outcomes As the second course of the series, this course concludes the study of financial accounting and introduces manufacturing and managerial accounting concepts and procedures. Topics covered include plant assets, accounting for equity rights, and the cash flow statement

Upon successful completion of this course, students should be able to: 1. Describe the accounting and reporting of plant and intangible assets. 2. Identify, define, describe or illustrate the applications of generally accepted accounting concepts and principles. 3. Describe and illustrate business organizational characteristics that have accounting implications. 4. Develop the accounting for stockholders' equity, earnings, and dividends. 5. Develop the accounting for long-term obligations and investments in stocks and bonds. 6. Describe and illustrate the accounting for long-term investments in stocks. 7. Prepare a Statement of Cash Flow by analyzing accounts and reporting the needed information to decision makers.

Class Materials You must bring the following to every class: 1. Weygandt, J. J., Kieso, D. E., & Kimmel, P. D. (2008). Accounting Principles (8th Ed.). Hoboken, NJ: John Wiley & Sons, Inc. 2. No. 2 pencil. A non-programmable four-function calculator; any other calculator is not permitted

Method of Instruction This is a 3 credit hour course. Normally, a three credit hour course would meet once or twice during the week (during a 16 week term) for a total of 3 hours per week or 48 hours per term. In this class, we will "meet" both in class and online. See the course schedule for a detailed description of learning activities online assignments. Students are responsible for regularly reviewing the course schedule and completing all required class assignments.

Attendance and Class Conduct Policy Attendance at every class is expected. If you are unable to attend a class, it is your responsibility to get class notes and assignments from a fellow student. Appropriate, professional conduct is required at all times, including respect for the instructor and peers. Disruptive classroom behavior is unfair to other students who are in class to learn, as well as to the instructor, and will not be tolerated. Tests There will be six (6) tests available, each worth 100 points. Your lowest test grade will be dropped and not count towards your final grade should you take all six tests. Do not be late for class, if you are more than 15 minutes late, you will not be permitted to take the test and will receive a zero grade for that test. Make-ups There are NO make-up tests. If you miss a test you will be awarded a zero. Course Technology Requirements To complete the online segments of this course, you must have access to computer hardware and software that meets or exceeds BC's minimum hardware and software standards for e-learning courses. It is strongly recommended that you check your computer to verify that its hardware and software configuration meets or exceeds the BC standard. BC's computer requirements can be found at http://www.broward.edu/blackboard/computer_checkup.jsp A browser check must be run prior to using Blackboard. To run a browser check, click, http://www.broward.edu/blackboard/browser_checkup.jsp Click on "Browser Checkup" Additional Software required for this Course (optional) Assignments that require word processing must be submitted in Microsoft Word format. Documents created using Microsoft Works, or files that have ".txt", ".pdf", or ".asci" extensions will not meet course requirements. If you do not have proper software on your computer, you can use the Microsoft Word program on any of the "open lab" computers at any BC Learning Resource Center or in public libraries. Only word processing documents in Microsoft Word format will be accepted. Please virus check documents before sending them. Panda Software offers a free online virus check. To maximize your chances for success in this course, make sure that you meet the following course prerequisites: Course Prerequisites and Co-requisites: Computer Knowledge and Skills: Students in this course should be familiar with the following computer skills. File Management - You should be familiar with finding and saving files on your computer. The Internet - You should be familiar with connecting to the Internet through an Internet Service Provider or Network. ConnectionWeb Browser Software - You should be familiar with using web browser software to navigate the Internet and locate information. Email - You should be familiar with sending and receiving email messages. Discussions - You should be familiar with posting and reading discussion messages in a threaded format. Attachments - You should be familiar with sending email messages with attached files.

Word Processing - You should be familiar with creating, editing, saving, and printing documents using Microsoft Word or creating documents with Microsoft Works but saving them as Word documents or in rich text format. Other Requirements You'll need a BC email address to log into this online course. Obtain a Broward County Library Card or BC University/College Library Card. You will need either a County Library Card (which you may obtain at either North Campus or South Campus Library) or a University/College Library Card from the Central Campus Library. These cards will allow you to use select library databases. Optional. Software for this course. Most assignments will require using Wiley Plus which is a web based software (like Blackboard). Some assignments might require using Microsoft Word or Microsoft Excel. These software packages are available for use in all BC computer labs. If you have problems with Blackboard contact the Helpdesk they are available 24/7. If you have problems with Wiley Plus contact your instructor.....

Grade Determination 1. Five tests (100 points each) 2. Homework (Wiley) Total points available ABCDF90% and above of available points 80% to 89.9% of available points 70% to 79.9% of available points 60% to 69.9% of available points 59.9% and below of available points 500 points 70 points 570 points

Grades are non-negotiable That is, grades will be determined solely by your performance on the above. For the avoidance of doubts, being close to the next higher (e.g. 89.9%) grade is not a relevant consideration. Further, not being able to graduate is not relevant. Keep this in mind as you plan your work strategy. I will not respond to communications raising these and similar "sympathy-provoking".

Test grades will provided at the next class meeting.

Required Course Materials The required text (which is sold in a custom bundle made exclusively for BC) is Accounting Principles : Weygandt, J. J., Kieso, D. E., & Kimmel, P. D. (2008). Accounting Principles (8th Ed.). Hoboken, NJ: John Wiley & Sons, Inc. Included with the text are required access codes to access WileyPlus the homework management software. The custom bundle is available as either a hard cover or three hole punched binder (there is no difference in the material provided).You can purchase your text from the BC Online Bookstore .

Course Schedule and Assignments ONLINE ORIENTATION All students must complete the online orientation and the orientation quiz no later than three days after the start of the term. Once you have completed the online orientation you may take the quiz. You may take the quiz as many times as you need to get 100%. When you earn 100% on the orientation quiz, the entire course will be available. If you do not complete the online orientation and pass the orientation quiz with a 100%, you will need to withdraw yourself from the class by the published BC 100% full refund withdraw date.

There are various tasks that must be completed to achieve the stated learning objectives for this course. Reading - Read the chapter as assigned. Learning Accounting Terms These terms are in bold blue print in the chapter and included in the glossary at the end of each chapter. Lecture and Discussion - Review of the PowerPoint slides, brief exercises and key concepts related to the assigned chapters. Tests will be taken in class during our regularly scheduled class meetings. We will use WileyPlus for: Study and Learning - There is a section in Wiley Plus which includes the ebook, tutorials, learning activities, and self tests. Graded Assignments - Exercises and problems which are similar to the practice assignment but are included in the calculation of your grade.

LATE ASSIGNMENTS WILL NOT BE ACCEPTED.

We will use Blackboard for: Homework Chapter Questions Questions that relate to the assigned work. LATE ASSIGNMENTS WILL NOT BE ACCEPTED. Course Participation and Communication Policies Regular, active, and meaningful participation in online learning activities is a critically important component of this course and essential to your success. It is recommended that you log in and check your course several times each week. Frequency and quality of participation may affect your grade. Participation o Active participation is expected of all students in this course. o Check your email and course discussions daily. Ask questions! I can help and guide you through any difficult topics! o Post and respond to messages. BC Attendance Policy: Please familiarize yourself with BC's Attendance Policy.

Withdrawals*** IMPORTANT! Faculty is required report student non-attendance. If you stop submitting assignments or fail to take tests, you will be administratively withdrawn from class and receive a WF unless you withdraw yourself by the withdraw date. If it is your third attempt you will receive an F. A WF will be computed as an F in your GPA. To avoid this situation, you should remain an active learner in this class and always communicate extenuating circumstances to me. Ongoing communication with the instructor is critical to your course success. I will use the completion of all tests, homework, and other class assignments as indicators of your participation in order to satisfy this reporting requirement. College and Departmental Policies and Procedures Special Needs: Any student who has special needs as defined by the Americans with Disabilities Act should notify the Office of Disability Services as early in the term as possible. It is the student's responsibility to contact the Disability Support Office prior to document disability prior to receiving services. Notify the instructor after you have contacted the Office of Disability Services so that the instructor can consult with the Office of Disability Services to discuss what reasonable accommodations would be appropriate for your situation. Academic Honesty (Cheating): o Each student's academic work must be the result of his or her own thought, research, or self-expression. o Cheating includes, but is not limited to: copying the work of another person (plagiarism ) or permitting your work to be copied by another person, discussing test answers or questions with people who have not completed the test, distributing assignment materials to other students, poses sing course materials that have not been formally released to students in the course, and collaborating on the completion of assignments not specifically designated in the syllabus as being "group projects". o Cheating will be considered a breach of Broward College's Code of Conduct Policy and may result in academic penalties; zero points on the assignment/test in question and/or a failing grade for the course, and/or disciplinary action, and/or a referral to the Dean of Student Affairs. Examples 1) if it appears that two or more students have submitted the same material for any solo assignments, each student involved will receive zero points for that assignment. 2) If it appears that a student has copied an assignment from published material (including Internet sites), the student will receive a zero points for that assignment. Critical Event Procedure o In the event of a school closing due to weather or other major event that might impact class schedules, the instructor will post an announcement indicating what changes (if any), the event will have on the course schedule and due dates. Copyright: o The materials used on this course Web site may be protected by copyright and are only for the use of students enrolled in this course for the purposes associated with this course and may not be retained or further disseminated Withdrawals: o No withdrawals will be given for any reason. It is the student's responsibility to withdraw from this class by the withdrawal deadline if you are not earning the grade you want or will not be able to complete the course. To view important

dates (including withdrawal deadlines) for this semester, visit the college calendar on line. Logging Off Blackboard o Blackboard does not require you to log off to exit Blackboard. Security Warning: If you don't close your browser or log off, a person using that machine after you will have access to your course materials, could send e-mail to me in your name, and view your confidential student record. Protect your password. Changes to the Syllabus o The instructor reserves the right to make changes to this syllabus. In the event that changes become necessary, students will be notified via Blackboard Email. Student Success Tips Don't fall behind!!! Study with a partner or in a group. Teaching each other is one of the best ways to learn and understand accounting. There are tutors available on central campus. If you would like more information please contact me.

Principles of Accounting II- 414712 M- 6:30 9:15 22-Aug Monday Introduction / Chapter 10 29-Aug Monday 5-Sep Monday Labor Day 12-Sep Monday Test #1 / Chapter 11 19-Sep Monday Chapter 11 26-Sep Monday Chapter 12 3-Oct Monday Test #2 / Chapter 13 10-Oct Monday Chapter 13 17-Oct Monday Chapter 14 24-Oct Monday Test #3 / Chapter 15 31-Oct Monday Chapter 15 7-Nov Monday Chapter 16 14-Nov Monday Test #4 21-Nov Monday Chapter 17 28-Nov Monday 5-Dec Monday Test #5 12-Dec Monday Comprehensive Final