Main Campus · Richards College of Business · Accounting/Finance
Principles of Accounting II
- Spring 2021
- Section 01
- 3 Credits
- 01/09/2021 to 05/11/2021
- Modified 12/29/2020
A study of underlying theory and application of managerial accounting concepts. Requires overall GPA of 2.0.
ACCT 2101 and GPA 2.00 or above required 2.0
Lecturer: Alison Hollingsworth
- Email: [email protected]
- M/W 8:00 a.m. - 9:00 a.m. and 11:00 a.m. - 12:00 p.m.
- Adamson 211
- M/W 12:30 p.m. - 1:45 p.m.
- Adamson 217
Cengage Unlimited used for online homework (includes eBook).
Note: Can be purchased for 1 term (4 months), (12 months), or (24 months).
See options below:
ISBN Length of Access
9780357700037 PAC CENGAGE UNLIMITED 4 MONTH
9780357700037 PAC CENGAGE UNLIMITED 12 MONTH
9780357700051 PAC CENGAGE UNLIMITED 24 MONTH
The emphasis of this course is on uses of accounting and financial data internal to the firm, how the numbers are developed and what they mean. The course first introduces students to product and service costing techniques. Second, techniques for business planning and control are introduced. The primary setting for the course is the manufacturing environment. The concepts and methodologies introduced are transferable to other forms of business and non-business organizations.
On-line Homework 50 Points
Exam 1 100 Points
Exam 2 100 Points
Exam 3 100 Points
Exam 4 100 Points
Exam 5 100 Points
Total 550 Points
The table below presents the points used to calculate final grades.
Points Earned Percent Grade
495-550 90-100 A
440-494 80-89 B
385-439 70-79 C
330-384 60-69 D
Below 330 Below 60 F
Missed Exam: If you must miss an exam, contact me before the exam is given if at all possible. Make-up exams will be given only for verified emergency reasons. Students who do not follow these guidelines may receive a zero for a missed exam.
Online Homework Assignments for each chapter in Cengage.
Tentative Course Schedule (subject to change):
Date Day Chapter
01/11 M Course Overview and Introduction
01/13 W Chapter 2 (Basic Managerial Accounting Concepts – Exclude
01/18 M Martin Luther King Jr. Holiday - No classes
01/20 W Chapter 3 (Cost Behavior and Forecasting – Exclude Example 3.5
through the end of the chapter)
01/25 M Chapter 3 continued
01/27 W Chapter 3 continued
02/01 M Exam 1 – Chapters 2 & 3
02/03 W Chapter 4 (Job-order Costing and Overhead Application –
Exclude Accounting for COGS & Objectives 5 & 6)
02/08 M Chapter 4 continued
02/10 W Chapter 4 continued
02/15 M Chapter 5 (Activity-Based Costing and Management – Exclude
Objectives 3 and 4)
02/17 W Chapter 5 continued
02/22 M Chapter 5 continued
02/24 W Exam 2 – Chapters 4 & 5
03/01 M Chapter 7 (Cost-Volume-Profit Analysis – Exclude Objective 4 to
Exhibit 7.7; exclude Exhibit 7.9, Sensitivity Analysis
03/03 W Chapter 7 continued
03/08 M Chapter 7 continued
03/10 W Exam 3 – Chapter 7
03/15 M Spring Break – No classes
03/17 W Spring Break – No classes
03/22 M Chapter 8 (Tactical Decision Making and Relevant Analysis –Exclude
Multiple Constrained Resources & Objective 4)
03/24 W Chapter 8 continued
03/29 M Chapter 9 (Profit Planning and Flexible Budgets – Exclude Examples
9.5, 9.6, 9.7, & 9.9)
03/31 W Chapter 9 continued
04/05 M Complete Chapter 9
04/07 W Exam 4 – Chapters 8 & 9
04/12 M Chapter 10 (Standard Costing and Variance Analysis – Exclude
Objective 1, Example 10.10, 10.11, & Appendix 10A)
04/14 W Chapter 10 continued
04/19 M Chapter 11 (Performance Evaluation and Decentralization – Exclude
Objective 4 & Appendix 11A)
04/21 W Chapter 11 continued
04/26 M Chapter 11 continued
04/28 W Reading/Assessment Day
05/01 S Final Exam
Having read the Honor Code for the University of West Georgia, I understand and accept my responsibility to uphold the values described therein and to conduct myself in a manner that will reflect the values of UWG and the Richards College of Business so as to respect the rights of all UWG community members. As a UWG student, I will represent myself truthfully and complete all academic assignments honestly and within the parameters set by my instructor.
I understand and accept that if I am found guilty of violations (through processes due me as a UWG student and outlined in the UWG Student Handbook), penalties will be imposed.
I also recognize that my responsibility includes a willingness to confront members of the UWG community if I feel there has been a violation of the Honor Code.
Ultimately, I will conduct myself in a manner that promotes UWG as the best place to work, learn, and succeed for my generation, and those to come!
About the Richards College of Business
To become a globally recognized college of business preparing forward-thinking, responsible leaders.
We are in the business of transforming lives through education, engagement, and experiences.
Strategic Goals and Values
Admit quality students and provide them with an education that is rich in experiences and engagement opportunities to prepare them to be effective and ethical professionals.
Recruit, retain and develop faculty and staff by providing sufficient resources to support dynamic and up-to-date bachelor and master-level curricula, to conduct research and other professional activities, and to support engagement with all stakeholders.
Recruit, retain and develop administrative management and staff personnel to manage, develop and support infrastructure and those activities that build internal and external partnerships while working in an ever-changing environment.
The Richards College of Business community (administrators, faculty, staff, students, and business partners) share a commitment to the principles of honesty and integrity in interactions and undertakings, accountability for personal behavior, and respect for the rights, differences, and dignity of others. In addition, we strive to continuously improve our abilities to recognize unethical behavior and to make ethical and moral decisions.
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The University of West Georgia grants one semester hour of credit for work equivalent to a minimum of one hour (50 minutes) of in-class or other direct faculty instruction AND two hours of student work outside of class per week for approximately fifteen weeks. For each course, the course syllabus will document the amount of in-class (or other direct faculty instruction) and out-of-class work required to earn the credit hour(s) assigned to the course. Out-of-class work will include all forms of credit-bearing activity, including but not limited to assignments, readings, observations, and musical practice. Where available, the university grants academic credit for students who verify via competency-based testing, that they have accomplished the learning outcomes associated with a course that would normally meet the requirements outlined above (e.g. AP credit, CLEP, and departmental exams).
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