ACC 136B
Applied Accounting/Bookkeeping II
Wednesday 7:00 - 9:45 pm

Required Text:   

College Accounting - by Heintz & Parry, 16th Edition, Working Papers Chapters 16-28

Course Description:

This is the second of a two semester course designed to introduce the student to the skill of bookkeeping and accounting.  We will cover chapters 16-25 in this semester.  During this semester you will be introduced to accounting for accounts and notes receivables, inventory, long term assets, and an introduction to partnership and corporate accounting and the statement of cash flow and financial statement analysis.

Requirements of the Student:

It is important for you to understand at the beginning of this semester what is expected of you in this course.  Like most accounting courses, this course requires many hours of preparation before coming to class in order to master the concepts covered.

You are required to:

1. Carefully read all assigned materials BEFORE they are discussed in class. 

2. Answer all assigned problems BEFORE they are discussed in class. If you are unable to solve any problems, bring your questions to class.  Working problems is extremely important to your success in this class.  You may find it helpful to work in groups of 2 or 3 persons.  It is extremely important that you organize your homework answers in a neat, precise, and professional manner.

3. Correct all homework problems found to be incorrectly answered.

4. Be aware of the fact that there may not be enough time to discuss every concept presented in the reading material.  However, all reading assignments will be considered "fair game" for examinations.  Should you have questions about a concept not covered in class, raise them immediately either in class or during my office hours.  Failure to ask questions about the reading material and homework assignments will result in an assumption by the instructor that you understand the material covered.

5. Submit for review your solutions to homework and comprehensive problems upon request on the due date.  No credit will be given unless they are submitted on time.

6. Take examinations and quizzes when given.  Examination make-ups are extremely rare and are handled on a case by case basis.

Requirements of the Instructor:

1. To meet all scheduled classes related to this course.

2. To keep office hours as faithfully as I keep class hours.

3. To adequately prepare for each class.

4. To develop test and quiz material to test your understanding of the course content.

5. To remember that my prime responsibility is to the students of WNCC.

6. To evaluate the performance of each student properly enrolled in this course in a fair and consistent manner.

Evaluation of Performance:

Your final course grade will be weighted bases on the following areas:

The instructor reserves the right to issue a grade of "F" if warranted in the particular circumstances, however, in most cases a grade of "W" will be issued if the student fails to complete the course or earns  a final grade which is below 60%.

Examinations:

There will be 4 examinations given throughout the semester covering material assigned since the last exam.  Makes are discouraged but allowed in the event of an emergency only with the prior consent of the instructor and must be made up before the next class meeting.  YOU ARE RESPONSIBLE FOR CONTACTING THE INSTRUCTOR AND MAKING ARRANGEMENTS FOR THE MAKE-UP.

Take Home Quizzes:

At the end of each chapter you will be given a take home quiz to complete.  These are designed to review the basic concepts that you should have learned in the chapter.  You are encouraged to use your books to get the best possible score.

Homework and Instructor Evaluation:

You are expected to read and complete all scheduled assignments prior to coming to class.  You will be responsible for checking the accuracy of your assignments before handing them in. Do not take the importance of completing the homework assignments lightly.  You will find that you will do better in this class if you at least attempt the homework problems before they are discussed in class.   The instructor evaluation will be based on attendance, the students willingness and ability to participate in any class discussion, as well as the neatness and quality of all assignments.  You are allowed 3 absences throughout the semester.  If an emergency comes up, you must contact the instructor.  If there has been no contact, after the 4th absence, you will be considered for withdrawal from the course.