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COMMUNITY COLLEGE OF BALTIMORE COUNTY CCBC - Essex Campus COURSE SYLLABUS PRINCIPLES OF ACCOUNTING II BASIC COURSE INFORMATION INSTRUCTOR: Dr. Alfred C. Giovetti, CPA, ABA, ATA, PhM 1615 Frederick Road Catonsville, MD 21228-5022 (410)747-0396 (voice) (410)747-6357 (fax) (410)536-2228 (pager) TEXT: Fundamental Accounting Principles, 15th Edition, Larson, Wild, and Chiappetta COURSE DESCRIPTION: ACCT 102 - Principles of Accounting II, a continuation of ACCT 101, covers, in both theory and practice, accounting for businesses organized as corporations, as well as the use of the Statement of Cash Flows and other accounting information in making business decisions. The course also introduces the concepts pf Managerial Accounting, including manufacturing accounting, cost-volume-profit analysis, and responsibility accounting. ACCT 102 OBJECTIVES: Upon completion of this course, the student will: 1. Be acquainted with the basic principles of corporate accounting. 2. Have adequate knowledge to construct, interpret, and analyze corporate financial statements. 3. Have a working knowledge of the principles of managerial accounting for costs. 4. Have a proper foundation for further study in the field of accounting. GRADING POLICY: Tests, quizzes, graded homework assignments, and class participation and attendance will make up approximately 75% of the course grade. Ample time will be given for preparation for these assignments. A comprehensive final exam will account for the remaining 25%. The grading scale is as follows: 90 - 100% - A 80 - 89% - B 70 - 79% - C 60 - 69% - D Below 60%- F
HOMEWORK ASSIGNMENTS: The following exercises and problems are assigned to assist the student in the study process. Selected items will be reviewed in class.
In addition, the student may use the Smith-Birney CD Tutorial as a study aid. The instructor may review information from the tutorial in class, so it would be wise to be familiar with those assignments as well as those from the textbook.