COURSE SYLLABUS

WAYLAND BAPTIST UNIVERSITY

EIELSON Campus

Fall Term

22 August 2006—5 November 2006

COURSE NUMBER & TITLE: Accounting 2306

TIME  Tuesday – 6pm -10pm Room 318

INSTRUCTOR:  Isaac Charlton (Ike)

Contact information Office/Home # 479-3849

Email: rcrike@gci.net

Appointments:  Available by appointment

LOCATION:  Eielson AFB

COURSE DESCRIPTION:  Fundamental principles of accounting applied to corporations & partnerships

PREREQUISITES:  math 1304, Accounting 2305 or consent of instructor

TEXTBOOK:  ACCOUNTING Warren , Fess, and Reeve Twenty First Edition

Both a study guide and working papers are available. Working Papers Plus is highly recommended and available from online internet bookstores.

COURSE OBJECTIVES: By the conclusion of the course, successful students should be able to: understand partnership accounting, analyze corporate accounting reports, prepare accounting reports, recognize accounting entries, prepare financial statement work papers and formal statements, and analyze costs of production for manufacturing corporations.

C LASSROOM ACTIVITIES:  Major methods to be utilized in the classroom to facilitate the students’ understanding the subject:  1) Lecture to keynote major findings in subject, 2) Examples of the proper methods 3) Homework assignments 4) Quizzes 5) Exams and the review thereof.

COURSE EXPECTATIONS

Attendance:  Attendance is required . Excessive late arrivals or early departures will be taken into consideration. Material that is in the book will be discussed in class and included in the exams. It is the student’s responsibility to obtain any material missed by not attending class for any reason. The student must not miss any more than 25% of the class. Any more misses may result in failure of the class. In case of TDY’s the instructor should be notified as soon as possible. 

Readings :   Assigned readings are to be completed prior to the class session for which they are assigned.

Plagiarism Policy:  Intellectual integrity and truthfulness are fundamental to scholarship. Scholars, whether they are performing as students or as teachers, are engaged in a search for truth. Plagiarism is a form of cheating and also a form of theft. Plagiarism occurs when a student fails to give proper credit when information is either quoted or paraphrased.  Carelessness is no excuse. As such, it is a breach of scholarly responsibility.  It is also unethical and in some cases, illegal. Looking at or copying someone else’s test, answer sheet, and/or paper is counted as cheating. Plagiarism may result in an “F” in the course.

Disability Policy: It is the university policy that no otherwise qualified disabled person be excluded from participation in, be denied the benefits of, or be subject to discrimination under any educational program or activity in the university.

Course Evaluation

Grading scale

A = 90 - 100%

B = 80 - 89% I = For Incomplete

C = 70 - 79% W = For Withdrawal

D = 60 - 69%

F = Below 60%

Grading Weight

Exams (3) = 80% of the course grade. EXAMS WILL BE GIVEN COVERING CHAPTERS 11-16,CHAPTERS 17-20, AND CHAPTERS 21-23.

Homework=20% of the course grade

Extra homework problems and exercises may be done for extra credit.

Acct 2306

Course Outline

Aug. 22 Chapter 11&12 Ex. 12-3, 12-9, 12-12, 12-13, 12-18 

29  Chapter 14 Ex. 14-3, 14-11, 14-14, 14-18, 14-23 

Sept. 5 Chapter 15 Ex. 15-1, 15-2, 15-6, 15-10, 15-16 

12  Chapter 16 Ex. 16-2, 16-6, 16-17,16-18 

19  Chapter 17 Ex. 17-2, 17-3, 17-4, 17-5, 17-6, 17-10, 17-13 

26  EXAM CHAPS 12-16 Chapter 18 Ex. 18-2, 18-4, 18-6, 18-11, 18-14, 18-19 

Oct. 3 Chapter 19 Ex. 19-2, 19-7, 19-12, 19-16, 19-20, 19-23 

10  Chapter 20 Ex. 20-1, 20-4, 20-8, 20-11, 20-13, 20-15

17  EXAM CHAPS 17-20 Chapter 21 Ex. 21-2, 21-6, 21-9, 21-12, 21-18

24  Chapter 22 Ex. 22-1, 22-3, 22-10, 22-13, 22-19 

31  EXAM Chaps 21-23 Chapter 23 Ex 23-5, 23-9, 23-17