2102 Syllabus Fall 20 Section 80866 PDF

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Georgia Southwestern State University College of Business and Computing

ACCT 2102 – Accounting Principles II – Fall 2020 CRN 80866 ONLINE

INSTRUCTOR INFORMATION: Instructor:

Bill Hamby, Ph.D.

Office:

BHP 204D

Cell phone:

(205) 294-9849 (Preferred)

Email:

[email protected]

Office Hours: Monday & Wednesdays 11:30 – 1:00 and 2:30 – 5:00 EST or by appointment

Students may reach me during the stated office hours in Collaborate or at the phone number provided. Students are welcome to send emails or call me at other times. I am available between 9:00 am -5:00 pm Monday – Friday. Please leave a message if I miss your telephone call and I will generally respond within a reasonable time period. Please identify yourself with first and last name and applicable course section when leaving a message.

Please identify yourself with first and last name and applicable course section when leaving a message. NOTICE: Please use the GoVIEW course e-mail for all course-related correspondence. I provide my GSW general e-mail address for emergencies only. I do not answer questions about the course, accept assignments, or discuss grades via the general email address. The GoVIEW course email should be used for communication unless an emergency arises.

MATERIALS: Required textbook: Accounting Tools for Business Decision Making (6th Edition with WileyPLUS), Kimmel, Weygandt, and Kieso; ISBNs provided include textbook and WileyPLUS NextGEN access code: A51756 978-1-119-491156 Binder (loose-leaf) edition with WileyPLUS NextGEN access code WileyPLUS NextGen access code only (includes online pdf copy of book) Textbook website: WileyPLUS:

www.wiley.com/college/kimmel

Students must register for this course on the WileyPLUS website. Website for WileyPLUS: www.WileyPLUS.com

Wiley offers a 14-day grace period to allow students to use WileyPLUS without purchasing an access card. Students can log in to register and select the optional grace period. Course URL: https://learn.wileyplus.com/courses OR Course ID code: A51756 An electronic version of the text is also available through various sources. In addition, an electronic version of the text is available within WileyPLUS. If you choose to use an electronic version, you must bring a tablet or other device to campus for use during class sessions. Other materials: Simple four-function calculator Technical requirements: Access to computer properly configured for GoView (Brightspace) and reliable internet connection. See the following link for information concerning online course readiness and system requirements for online courses. The information is also applicable to a campus class where students are using computers for course delivery and assignments. The information is available through the College of Business and Computing section of the GSW website. https://www.gsw.edu/academics/schools-and-departments/college-of-business-and-computing/bbaemajor/technical-requirements

COURSE INFORMATION: Description: A study of the underlying theory and application of managerial accounting concepts. Prerequisites: ACCT 2101 Minimum Grade: C or ACT 205 Minimum Grade: C Course Learning Outcomes: Upon successful completion of the course, a student will be able to: 1. Classify costs as direct or indirect, prime or conversion, and product or period. 2. Calculate the Costs of Goods manufactured. 3. Differentiate between job order costing and process cost systems as well as assign costs based on both systems. 4. Prepare a Cost production report. 5. Develop activity cost pools and allocate costs. 6. Distinguish between the different types of Cost behaviors. 7. Calculate the break- even point, operating leverage, and margin of safety. 8. Develop incremental analysis and select a decision based on such analysis. 9. Identify and create various forms of budgets. Requirements: For each chapter covered in the course, students will be expected to • Read and understand the materials in the textbook. • Participate in discussions in class and in online discussions as applicable. • Prepare solutions to homework problems using WileyPLUS. • Complete a timed quiz in WileyPLUS. Instructional Strategies: Since this is an online course, the techniques of instruction are designed to replace classroom lectures and discussion, while achieving the same student learning outcomes as in a traditional classroom setting. Classroom lectures will be replaced by student reading, short videos of course content, and problem solving. Students will be given assignments applicable to each chapter studied and will be expected to apply the concepts studied. Students will be required to complete homework assignments and take quizzes over the chapters studied. In addition, students will take four major exams to assess retention and understanding of the topics covered in the course.

The homework assignments and chapter quizzes will be available through WileyPLUS, a web-based learning system designed to complement the textbook and enhance student learning and understanding. There is an electronic textbook contained within WileyPLUS. Some students use the e-text available through WileyPLUS, though many students prefer to acquire the textbook. We are using the same text that you used when taking ACCT 2101 last semester. The WileyPLUS code that students must acquire can be used for one year, so most of you will not be required to purchase another textbook or another WileyPLUS code in order to complete the accounting principles series. The following instructional aides will be provided on WileyPLUS or on GoVIEW for each chapter: • Power point presentation • Solutions to exercises and problems • Other instructional materials as deemed necessary

ASSIGNMENTS, ASSESSMENT, AND EVALUATION: Grade Weighting: 70% 15% 5% 10% 100%

Average of four equally weighted exams Homework WileyPLUS Class Project Quizzes WileyPLUS Total

Evaluation: The grade earned by each student is determined by the following scale. Letter Grade A B C D F

Percentage 90 % or better 80 – 89 % 70 – 79 % 60 – 69 % Below 60 %

There are numerous grading opportunities in this course. Accordingly, there will not be any extra credit available. For students with borderline numerical averages, the instructor will consider class attendance and participation and improvement in determining the final letter grade. Tentative Course Schedule: The tentative course schedule at the end of the syllabus contains applicable dates for the study of each chapter as well as due dates and times for submission of homework assignments and quizzes. The schedule also indicates the date and time for each major exam. The mandatory attendance quiz is due by August 19, 2020 by 11:00 pm EST. Major Exams: The first three major exams must be accessed through Proctor U, the online proctoring service that has been used by the GSW College of Business and Computing for several years. The last exam will be administered through GoVIEW. The exams include both multiple choice questions and computational problems. Students are not allowed to use the textbook or notes when taking the major examinations. The exams must be taken during the specified testing window through ProctorU (first three major exams) or GoVIEW (last major exam), and no late exams will be permitted. If you have an emergency, you must contact me ASAP to determine if you will be allowed to take the exam late. For the exam, you will not be permitted scratch paper however, you can use a clean 9 X 11 or smaller white board with a dry erase marker to work out any problems. Students will not be allowed to use the textbook or notes during a major exam.

Quizzes: Chapter quizzes will open on WileyPLUS as indicated on the tentative course schedule. Submission will not be allowed after the expiration of the quiz period. The time allowed for each quiz is also indicated on the course schedule. Failure to take a quiz will result in a grade of zero for that assessment. The general policy is that quizzes will not be rescheduled, as the dropped grades are available to cover an occasional missed quiz. If a situation arises that requires the rescheduling of a quiz, the rescheduling should be arranged with the instructor before the quiz opens. A quiz will not be opened because a student inadvertently missed the quiz deadline. Homework: There will be a homework assignment for each chapter. Homework assignments should be submitted through WileyPLUS. Homework assignments will not be accepted after the cut-off time. Any exceptions must be arranged with the instructor well in advance of the due date and time. The tentative course schedule lists the dates that homework assignments are due for the entire course. The work will be assigned at the beginning of the study of the applicable chapter. Students must complete assignments on a timely basis and should make contingency plans to ensure that deadlines are not missed. Policy on Class Attendance: Class attendance and participation is an important component in the determination of the final grade for students whose numerical average is borderline. In addition to class attendance, frequent entrance into GoVIEW and WileyPLUS to access study materials, participate in discussion board activity, submit assignments, and complete quizzes and exams is expected. These activities substitute for class attendance and will assist you in achieving success in the course and in understanding the material. Discussions: There are no graded discussions in this course. Make-up Policy: Make-up work will not be permitted except in the case of a documented emergency or an absence due to a university-sponsored event. Arrangements for make-up work, including its due date, should be made with the instructor. If a university-sponsored activity occurs within the period that an assessment is available, the student should arrange to take the exam or quiz before leaving to participate in the activity. Make-up work, when permitted, will be due very shortly after the student’s return from the qualifying activity. Assignments and assessments are scheduled well in advance of the due date or deadline. Failure to adequately plan to complete assignments and take exams/quizzes as scheduled does not constitute an excuse that would allow a make-up opportunity. The instructor generally requires that a make-up examination be taken on campus under the supervision of a representative of the GSW College of Business and Computing. Deadlines: Deadlines will be strictly enforced. The dropped grades are allowed for those situations where a student does not have an opportunity to complete every assignment or has technical difficulties. Computer problems at your home or office are not a valid excuse for a missed assignment. Have a contingency plan to allow time to deal with any technical problems that arise. Do not wait until the latest possible time to take quizzes or turn in assignments. If you have computer problems and have not waited until just before the deadline to prepare your assignments or take a quiz, you should have time to plan to complete your work in a timely manner. Discussion Board: The discussion board will be open for students to communicate among the group regarding course matters. If a student has a question that will benefit the class, please post the question on the discussions board so that the response will be available to all students. If the question pertains specifically to your situation or is personal in nature, the questions should be emailed to the instructor using the email feature of GoVIEW.

DATE Week 1 8/12-8/16 Week 2 8/17-8/23 Week 3 8/24-8/30 Week 4 8/31-9/6 Week 5 9/7-9/13 Week 6 9/14-9/20 Week 7 9/21-9/27 Week 8 9/28-10/4 Week 9 10/5-10/11 Week 10 10/12-10/18 Week 11 10/19-10/25 Week 12 10/26-11/1 Week 13 11/2-11/8 Week 14 11/9-11/15 Week 15 11/16-11/22 Week 16 11/23-11/29 Week 17 11/30-12/3 Week 18 TBD

READING MATERIAL

ASSIGNMENTS Due in GoVIEW (11:00 EST)

ASSIGNMENTS Due in WileyPLUS (11:00 EST)

Syllabus and Course Materials Chapter 13 Project Outline Chapter 14

Mandatory Attendance Quiz Introduction Discussion (8/19)

Chpt. 14 Homework and Quiz

Chapter 15

Chpt. 15 Homework and Quiz

Chapter 16

Chpt. 16 Homework and Quiz

Exam 1 (Chpts. 14, 15, 16) Chapter 17

Chpt. 17 Homework and Quiz

Chapter 18

Chpt. 18 Homework and Quiz

Chapter 19

Chpt. 19 Homework and Quiz

Exam 2 (Chpts. 17, 18, 19) Chapter 20

Chpt. 20 Homework and Quiz

Chapter 21

Chpt. 21 Homework and Quiz

Chapter 22

Chpt. 22 Homework and Quiz

Exam 3 (Chpts. 20, 21, 22) Chapter 23

Chpt. 23 Homework and Quiz

Chapter 24

Chpt. 24 Homework and Quiz

Thanksgiving SWOT Analysis Final Exam (Chpts. 13, 14, 16)

Chpt. 13 Project

12-Aug 18-Aug 7-Sep 12-Oct 20-Oct 23-Nov 3-Dec 7-Dec 14-Dec

Important Dates: Classes Begin Last day to drop/add a class Labor Day Holiday No Classes Midterm grades due Last day to withdraw from a course w/o academic penalty Thanksgiving Holiday Nov. 23 - 27 No Classes Last day of class Final exams Dec. 7 - 10 Final grades due

GSW AND COURSE POLICIES: GSW Policy on Academic Integrity: Students at Georgia Southwestern State University are expected to conform to high standards of intellectual and academic integrity. The University assumes as a basic and minimum standard of conduct that students be honest and that they submit for credit only the product of their own efforts. Violations of the academic integrity policy include plagiarism, cheating on examinations, unauthorized collaboration, falsification, and multiple submissions. Academic integrity is the responsibility of students and faculty at GSW. The full text of the university’s Policy on Academic Integrity can be found in the student handbook at https://gsw.edu/campuslife/resourcesinformation/studenthandbook/academic-information#ACADEMIC-INTEGRITY-POLICY

Course Policy on Plagiarism and Academic Integrity Violations: Academic dishonesty is forbidden. As further elaboration on the academic integrity policy, it is a violation to allow someone to copy your work, to copy the work of someone else, to cheat on exams, to give or receive help before, during, or after and exam, or to collaborate in an unauthorized manner upon an assignment. It is a violation of the academic integrity policy for students to submit the same work for a homework assignment. Homework, quizzes, and exams are not group projects. Any violation of the policy will be reported as required to the Student Conduct Officer using the Academic Integrity Violation Report Form. An initial academic integrity violation will result in a grade of zero on the applicable assignment or assessment. A second violation with respect to this course will result in a grade of F in the course. Please contact the instructor if you have questions concerning the policy.

Special Accommodations for Students with Disabilities: A student requesting classroom accommodations or modifications due to a documented disability must notify me within the first two weeks of the semester. If the student has not already done so, he or she must contact the Office of Disability Services located in Sanford Hall, Room 302. The telephone number is 229-931-2661.

Communication and Email as an Official Means of Communication: GSW has set up an e-mail account for every enrolled student. E-mail is recognized as an official mode of university correspondence. Therefore, you are responsible for reading your e-mail for university and courserelated information and announcements. Your university e-mail (RADAR) is the official method of communication between you and the university. You should check your e-mail regularly and frequently to stay current with university-related communications, some of which may be time-critical. You are responsible to keep

the university informed of changes in your email address and your address for delivery of paper correspondence by the United States Postal Service.

Instructor Communication Policy: The primary means of communication outside of class and office hours will be e-mail through GoVIEW. I will regularly check for course e-mails on each weekday. I may also check e-mails in GoVIEW on the weekends. I generally respond to e-mails sent on weekdays within 24 hours. To facilitate the efficient handling of e-mails, I request that students use the subject line and enter the topic about which the communication relates. Do NOT send a reply to a course e-mail that I have previously sent on another subject. If the subject is a different matter, create a new e-mail. If I have many e-mail messages to address, I may prioritize based upon the subject. If the subject list for your question or comment is not appropriate for the content, your email many not be given the appropriate priority. You may also post a message on the discussion board. This is helpful, particularly if another student may be able to respond to your question. I generally check the discussion board at least once on each weekday. The least effective way to contact me is to call and leave a message on my office telephone, as I am not on campus each weekday. I have provided my cell phone number and that is often a better way to contact me, if a telephone call is in order. You may also send an e-mail asking me to call you. Please provide your contact number and the best time to reach you.

Classroom Policies: Civility statement and code of conduct: Students are expected to behave with respect and civility towards the instructor and fellow students. Respectful behavior includes, but is not limited to, using appropriate tones and language in classrooms discussion boards and in e-mails and chat sessions.

KEYS TO SUCCESS IN THE COURSE: •

Study the chapter and work the problems. The examples contained in the text of the chapter and the suggested problems should be reviewed and worked to aid students in gaining an understanding of the material in each chapter. More competence and understanding can generally be gained from working and studying additional problems contained in the chapter. There are numerous problems provided in WileyPLUS for students to work as study aids.

•

Take every chapter quiz. Quizzes prepare you for the exams.

•

Work on the course from the first day. Time management is a critical component of a successful outcome in this course. It is your responsibility to monitor the course schedule and submit assignments, projects, and assessments as scheduled. The most successful students never miss any of the course deadlines.

•

It is important to approach each chapter with an attitude of learning and retaining the significant points. Each chapter builds on concepts learned in previous chapters.

•

Be involved from the first day. Acquire the textbook and the WileyPLUS access immediately so that you can be current at the beginning of the course. Students do not want to get behind in the course because each chapter builds on concepts and skills learned in prior chapters.

WRITING CENTER INFORMATION: The University Writing Center, located online and in the James Earl Carter library, is a helpful resource for students through all stages of the writing process, from generating ideas to drafting a final copy. At the writing center, graduate and undergraduate peer writing consultants use discussion-based strategies to help you improve your writing at any level and in any subject. Appointments are available for face-to-face and online consultations and can be made by following the “Appointments” link at www.gsw.edu/writingcenter. You can also contact a consultant at [email protected] or ...