| ACCT& 202 Principles of Accounting II |
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| Winter 2012 |
0005 Section 01 |
Daily
8:00-8:50 am in BE4106;
Lab Friday in BE3173 |
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0006 Section 02 |
Daily
11:00-11:50 am in BE4106;
Lab Friday in BE3173 |
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| Instructor: |
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Michael P. O'Neill |
Office: MT
301: 801 East Pine No. 301 (third floor) |
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| Email: |
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Michael.ONeill@seattlecolleges.edu |
Phone: 206-934-4336 |
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moneil03@seattlecentral.edu |
My Google
Apps email--Use for turning in labs |
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| DESCRIPTION |
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| Acct& 202
is a 5-credit course that continues the study of Financial Accounting, |
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| focusing on
plant & equipment, short- and long-term liabilities, partnership and |
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| corporation
equity, bond financing and cash flows. |
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| TEXTBOOK |
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| Warren, Reeve
& Duchac, Accounting,
24th Edition |
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| South Western
Cengage Learning, 2008 |
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| If you purchase
the text at the SCCC Bookstore, you will find that the text package includes
an ACCESS |
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| CODE for the
publisher's online service called CengageNow.
DO NOT DISCARD THE ACCESS CODE. |
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| NOTE: those students continuing with the Warren
text will use the same account as before--simply add |
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| a new course,
using the COURSE KEY shown below. |
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| GRADING |
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| Your grade will
be determined according to three criteria: your timely effort |
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| in completing
the homework and labs; your performance on the exams, |
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| and your presence in the class. The
instructor may provide you |
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| with a midterm
grade that combines these three measurements. |
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| http://seattlecentral.edu/faculty/moneil/misc/Grading.htm |
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See Grade Rules: |
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| http://seattlecolleges.edu/DISTRICT/catalog/ccprogressgrades.aspx |
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| OFFICE HOURS |
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| 10:00-10:50 M-F
in MT 301; (office at 801 E. Pine, #301; PHONE: 206-344-4336) |
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| PERSONAL
SECURITY |
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| Please take
reasonable care with your personal possessions--book, backpack, purse,
especially in |
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| public areas of
the school--library, hallway, cafe, gym. Examine your desk area when leaving. |
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| Bring lost
& found items to the attention of the instructor. |
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| COURSE
ADDENDUM--HOW THE COURSE OPERATES |
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| Please read: |
http://seattlecentral.org/faculty/moneil/misc/Acc220Add.htm |
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| CENGAGENOW
LOGIN SITE |
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| Login: |
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http://login.cengagebrain.com |
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| Course Key: |
E-38RUQR3BF2VJT |
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| To login to
CengageNow, you will need an ACCESS CODE (from your Warren text AND |
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| the COURSE KEY shown above) |
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| ONLINE COURSE
MATERIALS--LECTURES, QUIZZES, etc. |
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| http://seattlecentral.edu/~moneil |
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| Additionally,
you will need to know how to login to the shared Google Apps site. |
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| See: |
http://seattlecentral.edu/it-services/google.php |
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| Look up your
user-id in the Seattle Central WiFi list; your password is the last 6 digits
of your |
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| student ID.
Change the password on the first login. |
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| Note: Even if
you already have a gmail account, use this seattlecentral account. |
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| *BAD LOGIN? |
http://seattlecentral.edu/it-services/google.php |
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| and then See
password reset under QUICK LINKS! |
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| Google Apps
login |
http://mail.seattlecentral.edu |
http://docs.seattlecentral.edu |
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| SPECIAL NEEDS |
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| If you have
special needs, please see instructor; all reasonable accommodations will be
made. |
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| Students with
documented disabilities who need course accommodations, have |
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| emergency
medical information, or require special arrangements for building |
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| evacuation
should contact the instructor within the first two weeks of class. |
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| DISABILITY
STATEMENT |
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| See
this link |
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| CALENDAR |
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| Date |
Day |
Topic |
Handout |
Assignments |
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| 3-Jan-12 |
T |
Introduction |
Syllabus |
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| 4-Jan-12 |
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Chapter 10: Plant
Assets |
Review Problem |
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| 5-Jan-12 |
Th |
Determining Cost:
Capitalizing |
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See CengageNow: |
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| 6-Jan-12 |
F |
Lab |
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http://login.cengage.com |
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| 9-Jan-12 |
M |
Asset Exchanges |
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| 10-Jan-12 |
T |
Natural Resources |
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| 11-Jan-12 |
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Balance Sheet
Presentation |
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See CengageNow: |
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| 12-Jan-12 |
Th |
Intangible Assets |
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http://login.cengage.com |
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| 13-Jan-12 |
F |
Lab |
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| 16-Jan-12 |
M |
Holiday--Martin Luther King |
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| 17-Jan-12 |
T |
Chapter 11: Current Liabilities |
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See CengageNow: |
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| 18-Jan-12 |
W |
Payroll |
IRS website |
http://login.cengage.com |
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| 19-Jan-12 |
Th |
Payroll Continued |
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| 20-Jan-12 |
F |
Lab |
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| 23-Jan-12 |
M |
Chapter 13:
Corporations |
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| 24-Jan-12 |
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Corporation
Journal Entries |
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See CengageNow: |
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| 25-Jan-12 |
W |
Stockholders' Equity |
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http://login.cengage.com |
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| 26-Jan-12 |
Th |
Closing,
Dividends, Ret. Earnings |
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| 27-Jan-12 |
F |
Lab |
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| 30-Jan-12 |
M |
Stock Dividend
and Stock Split |
Handout |
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| 31-Jan-12 |
T |
Market
Capitalization |
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See CengageNow: |
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| 1-Feb-12 |
W |
PE Ratio |
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http://login.cengage.com |
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| 2-Feb-12 |
Th |
Earnings Per
Share |
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| 3-Feb-12 |
F |
Lab |
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| 6-Feb-12 |
M |
Present Value
Concepts (Web) |
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| 7-Feb-12 |
T |
Annuities and
Lump Sums |
Handout |
See CengageNow: |
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| 8-Feb-12 |
W |
Future Value vs.
Present Value |
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http://login.cengage.com |
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| 9-Feb-12 |
Th |
Examination I (Ch
10, 11, PV) |
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| 10-Feb-12 |
F |
Lab |
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| 13-Feb-12 |
M |
Chapter 14 Long
Term Liabilities |
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See CengageNow: |
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| 14-Feb-12 |
T |
Mortgage
Amortization |
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http://login.cengage.com |
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| 15-Feb-12 |
W |
Bond Issuance |
Handout |
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| 16-Feb-12 |
Th |
Premium/Discount
Amortization |
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| 17-Feb-12 |
F |
Lab |
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| 20-Feb-12 |
M |
Holiday--Presidents' Day |
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See CengageNow: |
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| 21-Feb-12 |
T |
Chapter 15 Investments |
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http://login.cengage.com |
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| 22-Feb-12 |
W |
Stock/Bond
Investments |
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| 23-Feb-12 |
Th |
Accounting Theory |
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| 24-Feb-12 |
F |
Lab |
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| 27-Feb-12 |
M |
Chapter 16 Cash
Flow Statement |
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| 28-Feb-12 |
T |
T-Account
Approach |
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See CengageNow: |
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| 29-Feb-12 |
W |
The Indirect
Method |
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http://login.cengage.com |
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| 1-Mar-12 |
Th |
The Recipe |
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| 2-Mar-12 |
F |
Lab |
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| 5-Mar-12 |
M |
Chapter 17
Financial Analysis |
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| 6-Mar-12 |
T |
Liquidity Ratios |
CF Handouts |
See CengageNow: |
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| 7-Mar-12 |
W |
Profitability
Ratios |
Handout |
http://login.cengage.com |
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| 8-Mar-12 |
Th |
Vertical/Horizontal
Analysis |
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| 9-Mar-12 |
F |
Lab |
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| 12-Mar-12 |
M |
Chapter 12
Partnerships |
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| 13-Mar-12 |
T |
Formation |
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See CengageNow: |
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| 14-Mar-12 |
W |
Sharing Net
Income or Loss |
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http://login.cengage.com |
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| 15-Mar-12 |
Th |
Partnership
Agreement |
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| 16-Mar-12 |
F |
Lab |
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| 19-Mar-12 |
M |
Final Exam
8:00-10:00 Sec 01 |
OR |
Final Exam
10:30-12:30 Sec 02 |
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| 20-Mar-12 |
T |
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| 21-Mar-12 |
W |
End of Winter
Quarter |
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