COURSE SYLLABUS
Metro Business College
Course Title: Accounting II Course No. ACC200
Instructor Joan Kaufman Revised Fall 2000
Times Available 7:30 8:00 a.m. Monday Thursday
9:00 a.m. 12 noon Friday
After 3:00 p.m. by appointment only
I. Catalog Description and Credit Hours of Course:
The student will be exposed to the recording of accounts receivable/payable. Practical applications of the principles of payroll record keeping, depreciation and inventory are covered. Course meets 4 hours per week. Credit Hours 4
II. Prerequisites: ACC100
III. Purposes and Objectives of the Course:
At the end of the course, the student will be able to
compute and journalize payroll and payroll taxes with no errors.
complete the necessary journal entries to record notes receivable and notes payable with no errors.
complete the necessary journal entries to record depreciation, bad debt expense and inventory adjustments with no errors.
complete financial statements and closing entries with no errors.
IV. Course Content
Week 1 Chapter 10 Payroll computations, Records, and Payment
Week 2 Chapter 11 Payroll Taxes, Deposits, and Reports
Week 3 Chapter 12 Accruals, Deferrals, and the Worksheet
Week 4 Chapter 12 Cont
Week 5 Chapter 13 Financial statements and Closing Procedures
Week 6 Chapter 13 Cont Mini-Practice Set 2
Week 7 Chapter 15 Accounts Receivable and Uncollectible Accounts
Week 8 Chapter 16 Notes Payable and Notes Receivable
Week 9 Chapter 17 Merchandise Inventory
Week 10 Chapter 18 Property, Plant, and Equipment
Week 11 Chapter 18 Cont Final
V. Instructional Materials:
College Accounting, Chapter 1-25, ninth edition. Price, Haddock, and Brock. Glencoe McGraw-Hill, 1999
College Accounting, Study Guide & Working Papers, ninth edition, Chapters 10 18. Price, Haddock, and Brock. Glencoe McGraw-Hill, 1999.
VI. Grading Scale:
Test 60%
Homework 20%
In-class Activities 10%
Mini-Practice Set 10%