Accounting Procedures II
Accounting Procedures II BOT 121
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This 0 page Study Guide was uploaded by Jany Metz on Sunday November 1, 2015. The Study Guide belongs to BOT 121 at New Mexico State University taught by Matthew Garcia in Fall. Since its upload, it has received 58 views. For similar materials see /class/233219/bot-121-new-mexico-state-university in General at New Mexico State University.
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Date Created: 11/01/15
Dona Ana Community College Business Of ce Technology Department BOT 121 ACCOUNTING PROCEDURES II Section 01 Spring 2009 3 Credits Prerequisite BOT 120 Instructor MI Matthew Garcia Classroom DAEM 109 Office Room 100 S CDAENI Of ce Phone 6440168 Of ce Hours By appointment only Class Times TTH 1200 7 140 p In Email 1 edu Text and Materials gt College Accounting 19111 Edition Heintz amp Parry ThomsonSouth Western gt Study Guide with Working Papers for Chapters 1627 gt A calculator mechanical pencil and large eraser are recommended Course Description Continuation of BOT 120 emphasizing accounting principles and procedures for notes and interest depreciation partnerships and corporations cash ow and nancial statement analysis Course Rationale Accounting is the language of business and this course provides a basis for the study of accounting through the introduction of terminology and procedures of the accounting process Even for those students who do not choose a businessrelated profession this course will be useful in making daily decisions that require knowledge of accounting systems and bookkeeping Student Learning Outcomes At the completion of this course the student will be able to N1 Describe the allowance and direct writeoff methods for uncollectible accounts Describe a Promissory Note Describe the periodic and perpetual systems for accounting for merchandise inventory Determine the cost of property plant and equipment Explain how a partnership is formed Describe the characteristics formation and organization of a corporation Explain the use of the retained earnings account Describe the types of bonds and how their price is determined Explain the purpose of a statement of cash ows Perform horizontal and vertical analysis on an income statement and balance sheet Explain the nature and purpose of departmental accounting Describe the three manufacturing costs Prepare a ten column worksheet for a manufacturing business E Hcooxlcxmg D ID ID I LAND I Homework Assignments Students will be required to complete 12 homework assignments covering the material from each chapter 1627 in the textbook Each assignment will be worth 25 points toward the overall grade The lowest homework score during the semester will be dropped from the nal grade calculation Homework cannot be turned in late Quizzes Students will be required to complete 12 quizzes during the semester one covering each chapter 1627 in the textbook Each quiz will be worth 25 points toward the overall grade The lowest quiz score during the semester will be dropped from the nal grade calculation Missed quizzes cannot be made up I Chapter Examinations Students will complete four chapter examinations during the semester Each exam will be worth 100 points toward the overall grade Chapter exams cannot be made up with out prior consent from the instructor I Internet Project Comprehensive Problem Students will complete one intemet project during the semester The project will be worth 100 points toward the overall grade There will also be one comprehensive problem worth 100 points Students must be in class to complete internet project I Final Examination Each student will be required to take a cumulative nal examination at the end of the semester The nal exam will be comprehensive and will be worth 200 points toward the overall grade AttendanceParticipation Attendance is critical for success in this class therefore attendance will be taken at the beginning of each class meeting You must be in class to adequately cover the skills you need to successfully complete this course Contact your instructor prior to class when you know that you will be absent Incompletes An incomplete for the course may be given only if a student has passed the rst half of the course and when evidence of a documented illness or family crisis is provided January 14 January 19 January 20 January 26 March 9 March 2327 April 10 April 17 May 48 May 8 DATES TO REMEMBER Class Begins Martin Luther King Holiday Late Registration Deadline for Registration Last Day to Drop with a W Spring Break Spring Holiday Last day to withdraw from university Exam week Last day of classes Accounting Procedures 11 BOT 121 Section 01 Fall 2008 Tentative Schedule Students will be noti ed in advance of any changes to this schedule DATE J anuagx 15 20 22 27 29 February CLASSACTIVITY Introduction Review Syllabus Chapter 16 7 Accounting for Accounts Receivable Begin Homework InClass Chapter 16 Homework Review Chapter 16 Quiz Chapter 17 7 Accounting for Notes and Interest Begin Homework InClass Chapter 17 7 Homework Review Chapter 17 Quiz Exam 1 Chapters 16 and 17 Take Home Chapter 18 7 Accounting for Long Term Assets Begin Homework InClass Chapter 18 7 Homework Review Chapter 18 Quiz 24 26 March 23 27 31 Chapter 19 7 Accounting for Partnerships Begin Homework InClass Chapter 19 7 Homework Review Chapter 19 Quiz Exam 2 Chapters 18 19 In Class Assign Comprehensive Problem 1 Page 769 Chapter 20 7 Corporations Organization and Capital Stock Begin Homework in Class Chapter 20 7 Homework Review Chapter 20 Quiz Comprehensive Problem 1 Due Chapter 21 7 Corporations Earnings and Distributions Begin Homework in Class Chapter 21 7 Homework Review Chapter 21 Quiz Chapter 22 7 Corporations Bonds Begin Homework in Class Chapter 22 7 Homework Review Chapter 22 Quiz Exam 3 Chapters 20 21 22 In Class Chapter 23 7 Statement of Cash Flows Begin Homework in Class Chapter 23 7 Homework Review Chapter 23 Quiz Spring Break Chapter 24 7 Analysis of Financial Statements Begin Homework in Class April 21 23 Chapter 24 7 Homework Review Chapter 24 Quiz Chapter 25 7 Departmental Accounting Begin Homework in Class Chapter 25 7 Homework Review Chapter 25 Quiz Exam 4 Chapters 23 24 25 In Class Internet Assignment Financial Record Analysis Chapter 26 7 Manufacturing Accounting Begin Homework in Class Chapters 26 Homework ReView Chapter 26 Quiz Chapters 27 Manufacturing Accounting Financial Statements Begin Homework in Class Chapters 27 Homework ReView Chapter 27 Quiz Final Exam Review TBA Comprehensive Final Exam Accounting Procedures 11 7 Gradesheet Name BOT 121 7 Section 01 7 Spring 2009 Instructor Matthew Garcia Homework Grades Exam 1 Exam 2 Exam 3 Exam 4 Total Exam Points Problem Score Exam Score T otal Points our HW and scores be TOTAL POINTS EARNED Final Grade Total Point Breakdown Homework 12 then lowest 1 dropped 275 Quizzes 12 then lowest 1 dropped 275 Comprehensive Problem 1 100 Regular Exams 4 400 lntemet Project 1 100 Final Exam 1 E Total Points Possible 1350 A 1215 71350 points B 1080 71214 points C 945 7 1079 points D 810 7 944 points F 749 or below Tutorial Services Student Success Center Oneonone learning assistance is provided for subjects such as math English reading language testtaking study skills and most of the program areas These services are provided free of charge to students who are already enrolled in programs as well as those students enrolled in developmental studies courses DACC 20072008 Catalog page 12 Contact the Student Success Center at 5277646 or drop by Room DAMA 83 DACC Central Campus for more information on the tutoring centers at satellite campuses such as the East Mesa Gadsden and Sunland Park httpdaccnmsueduSSC is the Student Success Center web site Library Services The library system offers a variety of resources in both print and nonprint formats and promotes leadingedge technology and electronic resources The student college ID serves as a library card for checking out books which are loaned for three weeks If you would like more information contact the Library Media Center at 5277555 or the East Mesa Library at 5287260 DACC 20072008 Catalog page 13 httpdaccnmsuedulibrary is the library web site Career Placement Services The Career Placement Office located in Room DAMA 99 DACC Central Campus provides a variety of services to assist students in obtaining parttime employment while completing their degrees in addition to facilitating the search for fulltime permanent employment after graduation Students are encouraged to contact the office during their first semester at DACC so that they may have adequate time to explore career options and take advantage of the many services provided For more information call 5277525 DACC 20072008 Catalog page 13 httpdaccnmsueducps is the Career Placement Services web site Services for Students with Disabilities The Services for Students with Disabilities office provides resources services and assistance to ensure educational opportunities and personal development for persons with disabilities Students MDisabilities Ifyou have or believe you have a disability you may wish to selfidenti z You may do so by providing documentation to the O fice of Services for Students with Disabilities SSD located in Room 11 7 at the DACC Central Campus in Las Cruces Gregg amp Espina Phone Voice 52 7 7548 TTY 52 7 7647 Contact us at ssddaccnmsuedu with any questions Appropriate accommodations may then be provided for you httpdaccnmsueduSSSSD is the Services for Students with Disabilities web site If you have a condition which may a ect your ability to exit the premises in an emergency or which may cause an emergency during class you are encouraged to discuss this in confidence with the instructor andor the Specialist Services for Students with Disabilities A brochure Self Disclose Don tPresuppose is available in Room 11 7 If you have general questions about the Americans with Disabilities Act ADA call the ADA Coordinator at 52 7 7545 Counseling Assistance Student concerns can be addressed with the help of the DACC counseling staff Counselors are licensed by the State of New Mexico and are available by appointment to assist students with academic personal and career concerns Counselors are located in Room DAMA177 at the DACC Central Campus and appointments can be scheduled by calling 5277548 wwwdaccnmsueduSSCounseling is the Counseling Assistance web site Bookstore The DACC Bookstore is open from 8 am to 5 pm Monday through Friday and is located in Room DACL 170 DACC Central Campus In addition to textbooks the bookstore also sells calculators educational supplies and other types of merchandise To receive information on extended hours during registration periods for fall and spring semesters call 5277692 For information on textbooks sold at the East Mesa Campus call 5287254 httpwww 39 39 dabcc is the DACC Bookstore s web site Financial Aid As an opendoor institution DACC is quot J to p 39139 g equal opportunities to students regardless of personal economic or social conditions This commitment means helping students overcome financial barriers in getting the education they seek DACC 20072008 Catalog page 10 The DACC Financial Aid Office offers an extensive array of grants loans scholarships and workstudy programs To determine if you are eligible for financial aid stop by the Financial Aid Office at the DACC Central Campus in Room DAMA 115 or call 5277696 for additional information httpdaccnmsueduSSFinAid is the Financial Aid department s web site 1 u I Financial Aid Notice Students must attend class regularly or if enrolled in an online course login and complete all course requirements to receive financial aid Class participation is frequently monitored If you stop participating or drop any courses you may be required to repay all or part of the financial aid received It is a good idea to talk to a financial aid officer prior to withdrawing or dropping a courses Withdraw alAttendance Policy Students are expected to attend regularly or if enrolled in an online course regularly login for all courses which they are registered When the number of absences or failure to login online hinders a student s progress in a course the instructor may initiate a statement of the student s excessive absences including a recommendation of retention or expulsion from a class Based on the recommendation of the instructor and with the concurrence of the course diVision head and the Campus Instructional Officer a student may be dropped for persistent absences or for persistent failure to complete assignments DACC 20072008 Student Handbook page 47 The Student Handbook can be found at httpdaccnmsuedustudentsdocsDACC7HB0708pdf Emergency Alert System For inclement weather notices or handling of other emergencies Emergency Alert System EAS messages can be found at httpsafetynmsueduemergencyhtm Mission Vision amp Values Statement Mission Statement DACC is a responsive and accessible learningcentered community college that provides educational opportunities to a diverse community of learners in support of workforce and economic development Vision Statement DACC will be a premier learning college that is grounded in academic excellence and committed to fostering lifelong learning and active responsible citizenship within the community Values Statement As a learningcentered community college DACC is committed to the following core values Education that 7 I offers lifelong learning opportunities I fosters dynamic learning environments designed to meet the needs of our students I guarantees equality of rights and access I ensures integrity and honesty in the learning process I provides comprehensive assessment of learning Students who will be 7 I respected for their diversity I provided with a safe and supportive learning environment I challenged to become critical and independent thinkers I expected to take an active role in their learning process Employees who 7 I practice tolerance and inclusiveness in decisionmaking and shared governance I encourage and support professional growth I demonstrate high ethics and integrity I encourage collaborative interaction among faculty and staff I practice responsible scal management and personal accountability I ensure equal opportunities for a diverse faculty and staff Communities that 7 I build partnerships including educational alliances I strengthen industry partnerships to provide workforce development services and programs in support of economic development I develop and adapt instructional programs in response to changing economical needs
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