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                                             Western Wyoming Community College

                                            ACCT 2020: Principles of Accounting II

                                                                         Semester & Year


Instructor:

Instructor Contact Information: State how students can get in touch with you: email, phone,
meetings before class, or whatever method you prefer.

3 Credit Hours

Meeting Time & Days of the week:

Required Text:
Accounting 22 edition: Chapters 14-26. Warren, Reeve, Duchac. Thompson South-Western
Publishing 2007. ThompsonNOW edition required. Available through WWCC Bookstore only.
(Blackboard version required for online courses).

Prerequisites:
Accounting Principles I (ACCT 2010).

Transferability:
This course will transfer to the University of Wyoming as ACCT 2020. Keep this course outline
for future transferability issues with other schools. Students planning to attend another school
should check with that instiuttion concerning transferability, since transferability is up to the
discretion of each institution.

Course Description:
This is a rigorous introductory course, which is a continuation of Principles of Accounting I,
involving financial statement preparation and analysis, managerial topics, cost accounting
concepts and budgeting.

WWCC Goals for Student Success (Assessment Goals):
Western Wyoming Community College has identified five major goals for student success in order
to assist students in developing abilities that will help them prepare to succeed in the world today
and meet the challenges of the future. These goals are addressed in courses across the
curricula at WWCC and methods for instruction and assessment are varied. Specific impacts from
the material contained in this course are outlined below.

Communicate Competently
Retrieve Information
See Issues from Multiple Perspectives
Solve Problems
Develop Life Skills
Course Goals:
WWCC Goal                      Course Goal                    Class Activity                 Outcome/Assessment
Solve Problems                 To understand and be           End of chapter                 Students complete a
                               able to complete a             problems, in-text              “Budgeting” and a
                               budgeting process              examples and group             “Financial Statement
                               and to understand the          discussion with                Analysis” projects with
                               complexities of                instructor input.              a successful
                               analyzing a                                                   completion rate of 70%
                               company’s financial                                           or higher.
                               statements.
Communicate                    To understand &                Text readings, group           Students complete a
Competently                    utilize accounting             discussions with               “Financial Health
                               terminoilogy and               instructor input and           Analysis” for both the
                               concepts by stating            online research                “Budget” and “Financial
                               ideas/solutions clearly        featuring publicly             Statements” projects
                               and effectively.               traded companies.              with a successful
                                                                                             completion rate of 70%
                                                                                             or higher.

** To fulfill University of Wyoming’s University Studies Program requirement: ACCT 2020 is designed to teach students
about general research information as well as research and information literacy that is specific to business. This course
helps students to effectively use library resources, evaluate information, and apply their knowledge to research
assignments.

Program Assessment Requirement: Accounting is a core discipline for all Business Division
degrees and basic accounting knowledge and skills will be assessed prior to graduation in the
Business Portfolio course during your final semester here at WWCC. The assessment will be by
examination and will cover the following: A focus on business oeprating processes throughout the
management planning, performing and evaluating cycles.

Methods of Instruction: Readings, group discussions, outside research assignments and end of
chapter exercises and problemsl.

(For online courses: This course is primarily computer based instruction, consisting of instructor led assignments, end of
chapter text book homework problems, threaded discussions, via the computer with fellow classmates, online exams and
a “hands-on” computer-based accounting case. Additionally, a textbook, with many web based ancillaries, such as
research web sites, ThompsonNOW (homework assistant), chapter overviews and tutorials, instant feedback quizzes and
online exams compliment and support the students learning process (THompsonNOW access included w/textbook).
Please note – this is NOT a self-paced course)

Projects: All students must prepare 1) budget process project and 2) financial statement
analysis project.

Examinations: There will be three exams. Exams will cover textbook readings and end of
chapter exercises and problems.

Class Attendance: Students are expected to attend all classes as scheduled. If you must be
absent, it is your responsibility to notify me in advance of the scheduled class and receive and
excused absence if appropriate. Failure to notify the instructor of an absence in advance when
either an exam or homework is due will result in a ZERO (F) for the exam or work assignment.
The greatest learning experience, for all of us, will occur with full class participation.

(Online version of Attendance Policy: Although this online course has no formal attendance hours or a physical location,
you are responsible for meeting all deadlines for assignments, group discussions, projects/cases and exams. You will
be expected to remain in touch with the course instructor, via email, throughout the course and to participate in the
required group discussions. Be aware that technology glitches do occur and that this does not relieve you of the
responsibility for maintaining contact and meeting all deadlines. If you cannot reach the instructor by email, please
use the phone)
INCOMPLETE POLICY: You may request the grade of “I” (Incomplete) after the mid-point of the
course when unexpected circumstances, such as illness or military service, make it impossible for
you to complete the remaining work by the end of the semester. You must, however, be passing
the course with a “C” or better at the mid-point of the course. The purpose of an incomplete,
therefore, is not to repeat the entire course but to complete no more than 50% of the grade. It is
your responsibility to initiate this process, but an Incomplete is assigned solely at the instructor’s
discretion. Check the College Catalog for the entire policy.

Appropriate Student Behavior: One of the College’s goals is to See Issues from Multiple
Perspectives. Therefore, part of this class will involve hearing and reading perspectives different
from your own. Everyone in class has a right to learn and express their views in a comfortable
environment, so please be considerate of others' rights to hear, take notes or exams, express
their ideas and participate in the class. College policy 5420A states that "the College can
immediately suspend or dismiss a student for disciplinary reasons if the college considers the
student's actions detrimental to its educational purposes."

Academic Dishonesty: Academic dishonesty of any kind will not be tolerated. Cheating can
result in an “F” for the course. In this course, academic dishonesty includes, but is not limited to,
unapproved assistance during exams, plagiarism or other use of published material without
complete citations, or fabrication of referenced material. Cooperative group study for all group
activities, class preparation, and exam preparation is strongly encouraged and shall not be
construed as academic dishonesty. Any questions regarding potential violations or questionable
behavior should be directed to the instructor for clarification.

Method of Evaluation:
The following is a tentative list of points for the graded activities:



Activity                                         Point Allotment                                Total
Exams                                            2 @ 165 plus 1 @ 125                           455
Chapter Group Discussions,                       11 Chapters @ 35 Points Each                   385
Exercises & Problems                             (25 Exercises &Problem’s + 10 Group
                                                 Discussion’s)
Budget Project                                   Budget @ 50                                      200
Financial Analysis Project                       Financial Analysis @ 150
TOTAL for course                                                                                1,040

Percentages                              Letter Grade
100% - 90%*                              A
89% - 80%*                               B
79% - 70%*                               C
69% - 60%*                               D
59% - 0%*                                F

*Note: Grades will be rounded “up” or “down” using the following guideline. For example, an 89.4% will be rounded “down”
to 89. An 89.5% will be rounded “up”. Thus, .1 to .4 rounds “down” while .5 to .9 rounds “up”.



Changes to the Syllabus: The above schedule and procedures in this syllabus/outline are
subject to change in the event of extenuating circumstances. Students will be notified of any
changes.
Students with Special Needs: It is the responsibility of the student who qualifies for specific
accommodations under the Americans with Disabilities Act (ADA) who wishes to seek services, to
contact Disability Support Services (DSS) each semester to apply for accommodations. The DSS
Specialist can be reached at (307) 382 -1806 or via email at kflaim@wwcc.wy.edu. The DSS
office is in Room 2015 within the Student Development Center. The DSS office will provide
information regarding appropriate accommodations to the instructor of this course.

SMARTHINKING -- Online Tutoring: Western Wyoming Community College is now offering
each student 15 free hours of online tutoring. To log on to this service click on the Smarthinking
tab within your Mustang Cruiser account. The first time you enter, you will be asked to set up your
profile so that time and usage can be monitored. You will be able to ask questions and get help
in all academic areas such as math, accounting, biology, chemistry, economics, and writing. If
you are writing an essay for a class, you can submit an electronic copy of the essay and receive
feedback from tutors outlining ways that you can improve your writing. Take advantage of this
service; it is a useful tool for students at Western.

								
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