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PRINCIPLES OF ACCOUNTING 2
ACCOUNTING 2292
FALL 2003
ACT 2292-DT
ACT 2292-UU
Instructor: Lee Daniel
Course Prerequisites: Must have completed Accounting 2291 with at least a “C”
Office Hours: 11:30 until 2:30 Tu and Th and 10:00 until 11:00 MWF Others
By appointment.
Office Location: 201 Bibb Graves Hall
Office Telephone: 334 –670-3158
334-670-3143 Secretary
334-670-3599 FAX
Email: ldaniel@trojan.troyst.edu
Time of Class: Section DT : 10:00 until 11:15 on Tu and Th
Section UU: 2:30 until 3:45 on Tu and Th
Class Location: Section DT meets in BG 238. Section UU meets in BG 216.
Course Description: This is an introductory course that covers the principles of
Financial and managerial accounting.
Course Objective: The objective of this course is to provide students with an
understanding of the basic assumptions, principles, and mechanics
of financial and managerial accounting.
Text: Accounting Principles, 6th edition, Weygandt, Keiso, and Kimmel.
Published by John Wiley and Son
Other Material: No other materials are required.
Grading Method: Exam 1 100 points
Exam 2 100 points
COMPREHENSIVE Final Exam 150 points
Total Points 350
Total Points Grade in Course
350-315 A
314-280 B
279-245 C
244-210 D
Less than 210 F
EXAM POLICY
Good excuse, bad excuse, or no excuse at all, there is no such thing as a make up exam.
If you do not take exam 1 (or exam 2), the grade you make on the final will count 250
points instead of the usual 150. Since the final exam covers the entire course, experience
has shown that it is to your advantage to take the first 2 exams. Stated another way, if
you do not take exam 1(or exam 2) the final exam will count approximately 71% (250
divided by 350) of the course grade.
NOTE: You do not have to take exam 1(or exam 2) However, if you do take it and do
poorly on it, don’t ask if we can “forget” about that grade and let the final count double.
The answer to that question is NO.
CLASS PROCEDURE AND REQUIREMENTS
The class is mostly lecture. However, in an attempt to keep students awake and to see if
the information is soaking in, I ask the students many, many questions.
COURSE CONTENT
Chapter 14 Corporations: Organization and Capital Stock
Chapter 15 Corporations: Dividends and Retained Earnings
Chapter 16 Long Term Liabilities
Chapter 18 Statement of Cash Flow
Chapter 20 Managerial Accounting
Chapter 21 Job Order Cost Accounting
Chapter 23 Cost volume profit relationship
Chapter 26 Variance analysis
` Chapter 27 Incremental Analysis
CLASSROOM ADMINISTRATION
1. Please get to class on time. People who come in late disturb everyone in the
class.
2. Calculators are permitted on all quizzes and exams.
3. The classroom is not a lunchroom. Please do not eat or drink in class because the
noise disturbs those around you.
4. If you drop this course, you will receive a grade of “DP” regardless of what your
average is at the time. A grade of “DP” will not affect your grade point average.
5. If you are a business major, you must make at least a grade of “C” or you must
repeat the course.
GENERAL SUPPORTS
The department of accounting provides a tutoring service for this course. The tutor is
located in Bibb Graves 215. There is no charge for this service and no appointment is
necessary.
DAILY ASSIGNMENTS
First day of class: August 18
Deadline for adding a course: August 26
Deadline to process administrative drops August 25
Holiday September 1
Last day to drop a course without academic penalty October 17
Last day to withdraw without academic penalty October 17
Holiday (Veteran’s Day) Nov 11
Thanksgiving Holidays Nov 26 through 30
Classes end Dec 4
Dead Day Dec 5
Final exam for section DT Thursday, Dec 11th : 10 till 12
Final exam for section UU Wednesday, Dec 10th: 2 till 4
ADDITIONAL SERVICES
Americans With Disabilities Act: Any student whose disabilities fall within ADA must
inform the instructor at the BEGINNING of the term regarding any special needs or
equipment necessary to accomplish the requirements of this course.
Students who have or may be dealing with a disability or learning difficulty should speak
with the instructor, contact the Office of Adaptive needs Program (Wright Hall 226), or
call 670-3220/3221. Various accommodations are available through the Adaptive Needs
Program. The faculty in the School of Business makes every effort to accommodate
unique and special needs of students with respect to speech , hearing, vision, seating, or
other possible disabling conditions. Please notify the instructor as soon as possible of
requested accommodations or ways to help.
ATTENDANCE POLICY
Attendance will be taken at each class meeting, but will not count any part of the course
grade.
INCOMPLETE WORK POLICY
The only time this policy is needed is if you don’t show up for the final exam. If you
don’t take the final exam(for whatever reason), you will receive an “F” in the course
rather than an incomplete. However, when you do take the final exam, the “F” will be
changed to whatever grade you made.
NOTE: If you do not take the final exam(regardless of the reason) you will be given a
makeup exam that is considerably more challenging than the original final. If
you know in advance that you will have to miss the final exam, you may if you
wish, take it early.
CHEATING POLICY
The cheating policy is very simple. If you are caught cheating, you FLUNK THE
ENTIRE COURSE. There is no such thing as a second chance. Cheating is cheating
whether it is “just a quiz”, or the final exam, or anything in between.
OTHER INFORMATION
Over the years, many students have done poorly in this course because they didn’t read
the syllabus and therefore didn’t know the rules. For example, some students didn’t know
that the final exam was comprehensive. Other students didn’t know that they were
allowed to use calculators on exams. In order to motivate you to read this syllabus, all
exams will contain at least one question from this syllabus.
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