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ACC/291 Principles of Accounting II


Copyright ©2014 by University of Phoenix. All rights reserved.


SYLLABUS


Course Description This course introduces accounting concepts in a business environment. Students learn to create and apply accounting documents in making better business decisions. Other topics include plant assets, liabilities, accounting for corporations, investments, statements of cash flows, financial statement analysis, time value of money, payroll accounting, and other significant liabilities.


Course Dates May 06, 2014 - Jun 09, 2014


Faculty Information


• Academic Policies • Instructor Policies University policies are subject to change. Be sure to read the policies at the beginning of each class. Policies may be slightly different depending on the modality in which you attend class. If you have recently changed modalities, read the policies governing your current class modality.


Get Ready for Class • Familiarize yourself with the textbook used in this course.


Course Materials All electronic materials are available on your student website.


Faculty and students/learners will be held responsible for understanding and adhering to all policies contained within the following two documents (both located on your student website):


Policies


Bob Wells (PRIMARY)Name : Email Address : bobrwells@bellsouth.net Alternate Email Address Phone Number : (865) 438-7117


Week1 May, 06 - May, 12 Principle Assets


Tasks


Principle Assets 1.1 Prepare journal entries to account for transactions related to accounts receivable and bad debt using both percentage of sales and the percentage of receivables methods. 1.2 Compare tangible and intangible assets. 1.3 Identify the journal entries associated with acquisition, disposal, and sales of plant assets. 1.4 Distinguish between revenue and capital expenditures, and the entries associated with each. 1.5 Describe the impact of International Financial Reporting Standards ([IFRS)] on US financial reporting.


Objectives/Competencies


Required Learning Activities • WileyPLUS Assignment: Financial Accounting: Tools For Business Decision Making, Ch. 8 • WileyPLUS Assignment: Financial Accounting: Tools For Business Decision Making, Ch. 9 • WileyPLUS Assignment: Financial Accounting: Tools For Business Decision Making, Appendix D • WileyPLUS Assignment: Financial Accounting: Tools For Business Decision Making, Appendix E • WileyPLUS Gradebook: Week 1 Gradebook • WileyPLUS Assignment: Week 1 Interactive Tutorials Activity <li>WileyPLUS Read, Study & Practice: Week 1 Practice</li> • WileyPLUS Assignment: Week 1 Videos Activity • Collaboration: Prepare for Week 4 IFRS Essay • Muddiest Point • Examination Preparation • Week One Electronic Reserve Readings


Assignments


See the student website for additional recommended learning activities that may help you learn this week's concepts.


Title Type Due Points


Week One Participation Participate in the class discussion Individual May 12, 2014 11:59 PM 4


WileyPLUS Assignment: Week 1 Assignment


Resource: WileyPLUS


Complete the following Week 1 Assignment in WileyPLUS:


• Exercise 8-4 • Exercise 8-11 • BYP 8-1 • BYP 8-2


Individual May 12, 2014 11:59 PM 3


• Review the WileyPLUS Student Support.


WileyPLUS Assignment: Week 1 Practice Quiz


Resource: WileyPLUS


Complete the following Week 1 Assignment in WileyPLUS:


• Chapter 8 Practice Quiz • Chapter 9 Practice Quiz


Individual May 12, 2014 11:59 PM 1


WileyPLUS Assignment: Week 1 Vocabulary Activity


Resource: WileyPLUS


Complete the following Week 1 Assignment in WileyPLUS:


• Chapter 8 Crossword Puzzle 1 • Chapter 9 Crossword Puzzle 1


Individual May 12, 2014 11:59 PM 1


Week2 May, 13 - May, 19 Liabilities


Liabilities 2.1 Differentiate among accounts payable, notes payable, and accrued expenses. 2.2 Journalize the issuance of bonds, the periodic interest, and amortization of bond premiums and discounts. 2.3 Calculate depreciation and amortization expenses using various methods.


Objectives/Competencies


Required Learning Activities • WileyPLUS Assignment: Review Financial Accounting: Tools For Business Decision Making, Ch. 9 • WileyPLUS Assignment: Financial Accounting: Tools For Business Decision Making, Ch. 10 • WileyPLUS Assignment: Review Financial Accounting: Tools For Business Decision Making, Appendix D • WileyPLUS Gradebook: Week 2 Gradebook • WileyPLUS Assignment: Week 2 Interactive Tutorials Activity • WileyPLUS Assignment: Week 2 Videos Activity • Toolwire Peachtree Student Desktop Lablink Tutorial • Collaboration: Prepare for Week 4 IFRS Essay • Muddiest Point • Examination Preparation • Week Two Electronic Reserve Readings


Assignments


See the student website for additional recommended learning activities that may help you learn this week's concepts.


Title Type Due Points


Week Two Participation Participate in the class discussion. Individual May 19, 2014 11:59 PM 4


WileyPLUS Assignment: Week 2 Assignment


Resource: WileyPLUS


Complete the following Week 2 Assignment in WileyPLUS:


• Problem 8-3A • Brief Exercise 9-11 • DO IT! 9-5 • Exercise 9-7 • Exercise 9-8 • BYP 9-1 • BYP 9.2 • Problem 9-2A


Individual May 19, 2014 11:59 PM 12


WileyPLUS Assignment: Week 2 Practice Quiz


Resource: WileyPLUS


Complete the following Week 2 Assignment in WileyPLUS:


• Chapter 9 Practice Quiz


Individual May 19, 2014 11:59 PM 1


WileyPLUS Assignment: Week 2 Orion Activity


Resource: WileyPLUS


Complete the following Week 2 Assignment in WileyPLUS:


• Chapter 8: Orion Proficiency report • Chapter 9: Orion Proficiency report Note. Proficiency reports will be repeated each week to check for progress.


Individual May 19, 2014 11:59 PM 2


Peachtree/Toolwire Activity Week 2


Resources: Toolwire Peachtree Student Desktop, Peachtree Assignment Directions Access Peachtree using the link on the student website. To create a Chart of Accounts file:


• Click the Lab Access link. • Click the Peachtree Complete Accounting Education Version 2010. • Select the Open an Existing Company.


• Select Bellwether Garden Supply. • Click on the Lists tab. • Select Customers and Sales and then Sales Invoices from the drop-down menu.


• Convert to a Microsoft® Excel® file. • Save a copy to the My Files link. • Highlight any internal control weaknesses you observe and document short observations next to each, for example:


• Duplicate invoice number, Missing number, and so forth. • Select File Transfer to copy to your personal desktop and submit a copy according to your facilitator's instructions.


Click the Assignment Files tab to submit your assignment.


Individual May 19, 2014 11:59 PM 1


Week3 May, 20 - May, 26 Equity and Investments


Equity and Investments 3.1 Differentiate types of stocks issued by corporations. 3.2 Record treasury stock transactions. 3.3 Calculate stocks, dividends, and stock splits. 3.4 Prepare journal entries associated with the issuance of preferred and common stocks and the declaration and payment of dividends.


Objectives/Competencies


Required Learning Activities • WileyPLUS Assignment: Financial Accounting: Tools For Business Decision Making, Ch. 11 • WileyPLUS Assignment: Review Financial Accounting: Tools For Business Decision Making, Appendix E • WileyPLUS Gradebook: Week 3 Gradebook • WileyPLUS Assignment: Week 3 Interactive Tutorials Activity • WileyPLUS Assignment: Week 3 Videos Activity • Collaboration: Prepare for Week 4 IFRS Essay • Muddiest Point • Examination Preparation • Week Three Electronic Reserve Readings


Assignments


See the student website for additional recommended learning activities that may help you learn this week's concepts.


Title Type Due Points


Week Three Participation Participate in the class discussion. Individual May 26, 2014 11:59 PM 4


WileyPLUS Assignment: Week 3 Assignment


Resource: WileyPLUS


Complete the following Week 3 Assignment in WileyPLUS:


• Problem 9-7A • Exercise 10-5 • Exercise 10-8 • Exercise 10-13 • Exercise 10-22 • Exercise 10-24 • BYP 10-1 • BYP 10-2 • Problem 10-9A • Problem 10-13A • IFRS 10-4


Individual May 26, 2014 11:59 PM 9


WileyPLUS Assignment: Week 3 Practice Quiz


Resource: WileyPLUS


Complete the following Week 3 Assignment in WileyPLUS:


• Chapter 10 Practice Quiz


Individual May 26, 2014 11:59 PM 2


WileyPLUS Assignment: Week 3 Vocabulary Activity


Resource: WileyPLUS


Complete the following Week 3 Assignment in WileyPLUS:


• Chapter 10 Crossword Puzzle 1 • Chapter 10 Crossword Puzzle 2


Individual May 26, 2014 11:59 PM 1


WileyPLUS Assignment: Week 3 Orion Activity


Resource: WileyPLUS


Complete the following Week 3 Assignment in WileyPLUS:


• Chapter 8 Orion Proficiency report • Chapter 9 Orion Proficiency report • Chapter 10 Orion Proficiency report • Chapter 11 Orion Proficiency report Note. Proficiency reports will be repeated each week to check for progress.


Individual May 26, 2014 11:59 PM 3


Peachtree/Toolwire Activity Week 3


Resources: Toolwire Peachtree Student Desktop, Peachtree Assignment Directions Access Peachtree using the link on the student website. To create an Income/Earnings file:


• Click the Lab Access link. • Click the Peachtree Complete Accounting Education Version 2010. • Select the Open an Existing Company tab.


• Select Bellwether Garden Supply. • Click the Reports and Forms tab. • Select Financial Statements from the drop-down menu.


• Run "Income/Earnings. • Convert to a Microsoft® Excel® file and Save a copy to the My Files link. • Transfer a copy to your personal desktop and submit a copy according to your facilitator's instructions. To create a Gross Profit by Departments file:


• Click the Reports and Forms tab. • Select Financial Statements from the drop-down menu.


• Run Gross Profit by Departments. • Convert to a Microsoft® Excel® file and Save a copy to the "My Files" link. • Transfer a copy to your personal desktop and submit a copy according to your facilitator's instructions.


Click the Assignment Files tab to submit your assignment.


Individual May 26, 2014 11:59 PM 1


Week4 May, 27 - Jun, 02 Financial Statement Analysis


Financial Statement Analysis 4.1 Prepare a statement of cash flows using both direct and indirect methods. 4.2 Apply ratio, vertical, and horizontal analyses to financial statements.


Objectives/Competencies


Required Learning Activities • WileyPLUS Assignment: Financial Accounting: Tools For Business Decision Making, Ch. 12 • WileyPLUS Assignment: Review Financial Accounting: Tools For Business Decision Making, Ch. 13 • WileyPLUS Gradebook: Week 4 Gradebook • WileyPLUS Assignment: Week 4 Interactive Tutorials Activity • WileyPLUS Assignment: Week 4 Videos Activity • Collaboration: IFRS and Objective Discussion • Muddiest Point • Examination Preparation • Week Four Electronic Reserve Readings


Assignments


See the student website for additional recommended learning activities that may help you learn this week's concepts.


Title Type Due Points


Week Four Participation Participate in the class discussion. Individual Jun 02, 2014 11:59 PM 4


WileyPLUS Assignment: Week 4 Assignment


Resource: WileyPLUS


Complete the following Week 4 Assignment in WileyPLUS:


• Do It! 11-1 • Exercise 11-5 • Exercise 11-07 • BYP 11-1 • BYP 11-2 • Problem 11-5A • Problem 11-8A


Individual Jun 02, 2014 11:59 PM 6


WileyPLUS Assignment: Week 4 Practice Quiz


Resource: WileyPLUS


Complete the following Week 4 Assignment in WileyPLUS:


• Chapter 11 Practice Quiz


Individual Jun 02, 2014 11:59 PM 1


WileyPLUS Assignment: Week 4 Vocabulary Activity


Resource: WileyPLUS


Complete the following Week 4 Assignment in WileyPLUS:


• Chapter 11 Crossword Puzzle 1


Individual Jun 02, 2014 11:59 PM 1


WileyPLUS Assignment: Week 4 Orion Activity


Resource: WileyPLUS


Complete the following Week 4 Assignment in WileyPLUS:


• Chapter 8 Orion Proficiency report • Chapter 9 Orion Proficiency report • Chapter 10 Orion Proficiency report • Chapter 11 Orion Proficiency report • Chapter 12 Orion Proficiency report • Chapter 13 Orion Proficiency report Note. Proficiency reports will be repeated each week to check for progress.


Individual Jun 02, 2014 11:59 PM 4


Comparing IFRS to GAAP Essay


Write a 700- to 1,050-word summary of the team's discussion about IFRS v. GAAP, based on your team collaborative discussions. The summary should be structured in a subject-by-subject format. An introduction and a conclusion are needed. Your essay should include the answers to the following:


• IFRS 8-1: What are some steps taken by both the FASB and IASB to move to fair value measurement for financial instruments? In what ways have some of the approaches differed? • IFRS 9-1: What is component depreciation, and when must it be used? • IFRS 9-2: What is revaluation of plant assets? When should revaluation be applied? • IFRS 9-3: Some product development expenditures are recorded as development expenses and others as development costs. Explain the difference between these accounts and how a company decides which classification is appropriate. • IFRS 10-2: Explain how IFRS defines a contingent liability and provide an example. • IFRS10-3: Briefly describe some similarities and differences between GAAP and IFRS with respect to the accounting for liabilities. Format your essay consistent with APA guidelines. Use Financial Accounting text and at least two additional scholarly reviewed references.


Click the Assignment Files tab to submit your assignment.


Individual Jun 02, 2014 11:59 PM 5


Week5 Jun, 03 - Jun, 09 Ethics


Ethics 5.1 Identify situations that might lead to unethical accounting practices. 5.2 Examine the effects of unethical behavior and the Sarbanes-Oxley Act on financial statements.


Objectives/Competencies


Required Learning Activities • WileyPLUS Assignment: Financial Accounting: Tools For Business Decision Making, Ch. 7 • WileyPLUS Assignment: Review Financial Accounting: Tools For Business Decision Making, Ch. 13 • WileyPLUS Gradebook: Week 5 Gradebook • WileyPLUS Assignment: Week 5 Interactive Tutorials Activity • WileyPLUS Assignment: Week 5 Videos Activity • Collaboration Peachtree/Toolwire activity • Muddiest Point • Examination Preparation • Week Five Electronic Reserve Readings • Week 5 Lecture Lecture notes for week 5


Assignments


See the student website for additional recommended learning activities that may help you learn this week's concepts.


Title Type Due Points


Week Five Participation Participate in the class discussion. Individual Jun 09, 2014 11:59 PM 4


WileyPLUS Assignment: Week 5 Assignment


Resource: WileyPLUS


Complete the following Week 5 Assignment in WileyPLUS:


• Exercise 7-3 • Exercise 12-1 • Exercise12-8 • Problem 12-9A • Problem 12-10A • Exercise 13-3 • Exercise 13-4 • IFRS 13-1 • Problem 13-2A


Individual Jun 09, 2014 11:59 PM 7


WileyPLUS Assignment: Week 5 Practice Quiz


Resource: WileyPLUS


Complete the following Week 5 Assignment in WileyPLUS:


• Chapter 12 Practice Quiz • Chapter 13 Practice Quiz


Individual Jun 09, 2014 11:59 PM 2


WileyPLUS Assignment: Week 5 Vocabulary


Resource: WileyPLUS


Complete the following Week 5 Assignment in WileyPLUS:


• Chapter 13 Crossword Puzzle 1


Individual Jun 09, 2014 11:59 PM 1


Peachtree/Toolwire Activity Week 5


Resources: Toolwire Peachtree Student Desktop, Peachtree Assignment Directions Access Peachtree using the link on the student website. To create Balance Summary and Key Balances files:


• Click the Lab Access link. • Click the Peachtree Complete Accounting Education Version 2010. • Select the Open an Existing Company tab.


• Select Bellwether Garden Supply. • Click the Analysis tab and select Financial Manager from the drop- down menu. • Select Business Summary and select the S.Sheet option and print to a PDF file.


• Save a copy to the My Files link. • Select Key Balances and select the S.Sheet option and print to a PDF file. • Save a copy to the My Files link. • Transfer a copy of both files to your personal desktop and submit a copy along with a 1-paragraph summary of your team discussion according to your facilitator's instructions. To create a Statement of Cash Flows file:


• Click the Reports and Forms tab. • Select Financial Statements from the drop-down menu.


• Run the Statement of Cash Flow. • Convert to a Microsoft® Excel® file adding Direct Method or Indirect Method to the file name. • Save a copy to the My Files link • Transfer a copy to your personal desktop and submit a copy along with a 1-paragraph summary of your team discussion according to your facilitator's instructions.


Click the Assignment Files tab to submit your assignment.


Individual Jun 09, 2014 11:59 PM 1


WileyPLUS Final Examination Complete the Final Examination.You are allowed one attempt to complete the exam. Results are auto graded and sent to your instructor.


Note.Final Examination questions are adapted from Financial Accounting: Tools for Business Decision Making.


Individual Jun 09, 2014 11:59 PM 15


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