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NOVA ACC 212 - Syllabus

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8/04 Syllabus ACC 212: PRINCIPLES OF ACCOUNTING II Professor: James S. Gale, CPA Email: [email protected] Telephone: (703) 845-6537 Extended Learning Institute (ELI) – Distance Learning Northern Virginia Community College Mailing Address: In-Person Address: 8333 Little River Turnpike 8000 Forbes Place Annandale, VA 22003-3796 Springfield, VA 22151 Telephone: (703) 323-3347 Toll-Free: (800) 627-5443 V/TDD: (703) 323-3717 Fax: (703) 323-3392 Web Site: http://eli.nvcc.edu IMPORTANT DATES: You will receive a Quick-Start Syllabus in the mail, which will confirm your registration in this course and contain your course enrollment dates, as described below. If you do not receive this course enrollment confirmation by 10 days after the course is scheduled to begin, contact ELI registration immediately at (703) 323-3368. Start Date: This is your official start date; all other dates are based on it. Your enrollment does not necessarily correspond to campus enrollment dates. You are expected to meet a schedule for submission of your work (see details in Course Progress section), so you need to buy your course materials and start on time. Last Refund Date: This is the last date on which you can drop this course and receive a refund of your tuition. This is also the last date on which you can drop this course and add another course without paying additional tuition. To drop this course, use the NovaConnect online or telephone registration system, or send a written request to ELI Registration. Written requests must be received by this date. Last Date for Withdrawal: This is the last date on which you can withdraw from this course without grade penalty. Use the NovaConnect online or telephone registration system to drop the course, or send a written request to ELI Registration so that it is received by this date. You will receive a grade of "W." If you do not send in the minimum required assignments as specified by the instructor by this date, you will be administratively withdrawn with no refund. End of Enrollment Date: All assignments and examinations should be completed by this date. (Also see the information in the section on Course Progress and Incomplete Grades.) For questions not answered in this Syllabus, call the ELI Hotline at (703) 323-3347 or (800) 627-5443. ELI staff members are available between 8:30am and 8:30pm Monday through Thursday, 8:30am and 5:00pm Friday, and some Saturdays (hours vary by semester). If you are hearing impaired, call the V/TDD number, (703) 323-3717.2 Getting Started Welcome to ELI! This Syllabus provides information on your course requirements, required books and materials, assignments and examinations, and policies governing your enrollment. Be sure to read this Syllabus carefully. While you have some flexibility in how you complete this course, your enrollment is based on the dates listed in your Quick-Start Syllabus. It is important to start your course on time. Course-Specific Information Course Materials The textbook(s) and other materials you will need to purchase for this course are: Required: • Fundamental Accounting Principles, Volume II, by Larson and Chiappetta, 17th ed. (Hardcover), packaged with Granite Bay Level 2 CD-ROM Practice Set (Note: these materials are sold as a custom package under ISBN 0073551082) • Course Guide for ACC 212 (includes assignments, information on exams and other course details) Optional: • Study Guide with Solutions, Volume II, 17th ed. • Excel Working Papers, Volume 2, Chapters 12-25, for use with Fundamental Accounting Principles, 17th ed. You may order textbooks and other course materials from the NVCC bookstore by phone, fax, e-mail or mail. Call 1-888-SHIP-TEXT or use the ELI Textbook Order Form. You may also purchase course materials in the ELI section of any campus bookstore. Before traveling to the bookstore, call ahead to confirm that your books are in stock. Take a copy of this Syllabus with you when purchasing your course materials, so you are sure to get the right books for your course. Some textbooks may be ordered online at http://direct.mbsbooks.com/novaeli.htm. Please note that ELI Course Guides are not available from this site. Most Course Guides are available at no charge on ELI’s Web site at http://eli.nvcc.edu/courses.htm. Course Summary This course will continue to build upon the skills you have learned in Principles of Accounting I. It will explore the more complex areas of stockholder's equity, accounting for Bonds, financial statement analysis, and introduce the area known as managerial accounting. The skills you will learn from this course will serve as the foundation for numerous accounting and business courses that will follow. The accounting profession and those working in the business environment use the terms and accounting principles introduced in this course. You will be required to solve problems both manually and with the use of a microcomputer.3 Course Objectives If you successfully complete this course, you will be able to: • Understand the methodologies used in accounting for the organization of a corporation. • Be able to record stock dividends. • Understand the basic accounting for the issuance of corporate bonds. • Be able to prepare basic financial statement analysis. • Be able to allocate joint costs among user departments. • Understand the principles of cost-volume-profit analysis. • Understand the basics of master and flexible budgets. • Compute basic cost variances. • Apply and understand accounting theory and techniques in order to pursue further study in accounting or to improve one's ability to manage personal finances. • Use the computer in an accounting specific application. • Use a computerized word processing program to prepare writing assignments. • Write about accounting through the exposure to fill in-the-blank, short answer, and essay answers on examinations. Course Progress ELI is designed for students with busy and sometimes irregular schedules. Most ELI courses do not require fixed assignment due dates. However, research shows that students are most successful with independent study when they start their course work on time and make steady progress. To help you do this, we suggest that you try to follow the timeline below. Base the months on your specific enrollment dates. Submit one assignment at a time. Month I Unit I: Read Chapters 12 & 13 Submit


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