ACCT-1020: Principles of Accounting II ( Online | Fall 2017 )

Download this syllabus as a PDF Document.

Instructor Information
Instructor Name

Mahnaz Ghaffarian

Instructor Rank

Assistant Professor

Instructor Email
Instructor Website

Instructor Office

Macon Academic Building B-261D

Office Hours

Posted on my office door and the course homepage on PAWS.

Instructor Phone


Course Information
Course Description

ACCT 1020 Principles of Accounting II is a continuation of Principles of Accounting I with an emphasis on corporations, financial analysis and managerial accounting. Content includes corporate organization, operations, earnings per share and dividends; long-term obligations and investments; statement of cash flows; analysis of financial statements; departments and branches; cost accounting systems; cost volume-profit analysis; budgeting and standard cost, and decision making. Prerequisite: ACCT 1010

Student Learning Objectives

  1. Demonstrate knowledge of partnership accounting.
  2. Demonstrate knowledge of basic characteristics of corporation accounting.
  3. Demonstrate knowledge of basic characteristics of accounting for long term liabilities.
  4. Categorize the accounts on the statement of cash flows.
  5. Demonstrate knowledge of the basic concepts of managerial accounting.


Principles of Accounting I- ACCT1010

Instructional / Learning Methods



This is an online course which means there will not be any face-to-face class interaction. However we will be utilizing the available communication tools to interact with each other. This will include class discussion on the Discussions board on PAWS and using PAWS & Southwest email.

You are required to:

  • study each chapter using the textbook, lecture notes and PowerPoint slides on PAWS, and the textbook supplemental materials, practice exercises and Study Tools, on CengageNow
  • use CengageNow to work and submit the assigned exercises,
  • submit answers to assigned discussion/concept questions on PAWS
  • participate in the discussions on PAWS
  • take quizzes and tests on CengageNow.


Specific Course Requirements



This course requires a good internet connection, and an access code to the homework manager, CengageNow. You need to obtain the code, which can be purchased with the book or separately, in the first week of class so you would not fall behind. However you will not need to obtain a new code if you purchased the code last semester for ACCT1010 and it is good for 1 year.


Textbooks, Supplementary Materials, Hardware, and Software Requirements
Required Text


  • Title                      Accounting,
  • Authors                Warren, Reeve, and Duchac,
  • Edition                   26th Edition
  • Publisher South-Western, CENGAGE Learning.

  This textbook and a registration (Access) Code to the homework manager is required for this course.

  1. The homework manager access code is bundled with new textbooks. The registration or access code, if not purchased with the book, maybe obtained at
  2. Beside the access code, which you purchase from the publisher, you will need a course key.
  3. The course key is located it in the Cengage Registration Instruction folder in the Getting Started module of the Content tab in the course on PAWS as well as the email I sent to your Southwest email address.
  4. Access codes that were activated in the summer or spring 2016, can be used in this course.
  5. The publisher provides you with a trial period that will allow you to register to Cengage even if you don't have the book  When registered, you can use the e-book & work on your assignments. After you obtain your access code, you should simply key it in and continue your work.



Supplementary Materials

For product information and technology assistance contact Cengage Learning Academic Resource Center: 1-800-423-0563

CengageNow Technical Support Web Page to chat with the operator

  • Online Chat - Hours
  • 24 hours per day, 7 days per week technical
  • Telephone: 1-800-354-9706; Option 5, then option 2.
  • Monday thru Thursday (EST)
  • 8:30am - 9:00pm
  • Friday 8:30am - 6:00pm(EST)


Hardware Requirements

If this course requires the use of a computer, these are general recommendations for accessing any of the services that Southwest offers on the Web (e.g. My.Southwest, etc.).

  • minimum Pentium IV or higher processor (recommended)
  • SVGA monitor, minimum resolution 800x600 (1024x768 strongly recommended)
  • CD-ROM or DVD drive
  • floppy drive, zip drive, or CD-RW drive
  • Mouse or compatible pointing device
  • at least 512 MB of RAM (recommended)
  • (optional) printer
Software Requirements

The software listed below is recommended for any student accessing Southwest services through the internet. Your course may have specific software requirements.

  • Windows 7, Vista, XP
  • Mac OS X (up to 10.6) (OS 10.6 recommended)
  • Linux with a Supported Browser
  • Microsoft Edge+
  • IE 10 & 11: some issues+
  • Firefox (latest)+
  • Firefox ESR+
  • Chrome (latest)+
  • Current Anti-Virus protection
  • Reliable Internet connection (broadband recommended but not required)

Many instructors may require assignments to be submitted using Microsoft Excel or Microsoft Word. To learn how to obtain discounted software from Microsoft, visit

Assessment and Grading
Method of Evaluation
  • Tests-                                    55%
  • Quizzes-                                20%
  • Homework Assignments-         25%

Discussion Questions - extra credit

SET(submit the receipt in Dropbox)- extra credit

Grading Scale
  • A    90%-100%
  • B    80%-89%
  • C    70%-79%
  • D    60%-69%
  • F    Below 60%
  • FA Failing for not attending

In an online course failing to submit assignments or participate in class discussions will be interpreted as not attending.

Financial Aid Policy:

At least, two thirds (67%) of all credits attempted must be earned (passed). Grades of A, B, C, or D will be considered as hours attempted and earned. Grades of F, W, or I will be considered as hours attempted, but will NOT be considered as hours earned

Testing Procedure / Policy
  • Students will take quizzes and tests on CengageNow or PAWS .
  • Questions will be in a combination of multiple choice, matching, and problem solving questions.
  • All homework assignments, tests and quizzes will have due dates.
  • You will get to make up one assignment at the end of the semester. This can be a test, a quiz or a homework assignment. A zero will be averaged in for a missing score.
  • SLO Test- This comprehensive test will be administered on close to the end of the semester. The score of this test will be added to the last unit test score. More information will be provided later in the semester.

Major Assignments

All assignments are due as indicated on Cengage or PAWS. These assignments include:

  • unit tests, on Cengage
  • chapter quizzes, on Cengage
  • comprehensive problem, on Cengage
  • discussions on discussion board on PAWS
  • homework assignment from end of the chapter exercises, on Cengage
  • end of the chapter discussion questions to be submitted to Dropbox on PAWS

A complete schedule for the semster is located in the Content/ Semester Schedule on PAWS.


Participation / Attendance Policy

In accordance with Federal Regulations and Southwest's commitment to the academic success of our students, each faculty member is required to record and report each student's attendance for the entire term. Faculty members are also required to report each student's last date of attendance for each student who has not officially withdrawn from the college.

The first attendance reporting would be based on the note you will submit to Dropbox indicating that you have read and understood the syllabus. This should be done by the end of the 1st week of school.

Your next attendance reporting will be based on your participation in submitting your assignments and discussions. Failing to submit your assignments will bring you an FA as your grade.

Guidelines for Communications
Email Guidelines

Each student has been provided a Southwest e-mail account. Please do not email your classmates unless the topic relates specifically to this course. E-mails that contain advertisements, solicitations, personal interests, etc. are strictly forbidden. Below are a few guidelines that you should keep in mind when sending email:

  • Always include a subject line.
  • Typing in all CAPS is considered SHOUTING in Cyberspace. So please use upper and lower case characters when sending e-mails.
  • Remember, without facial expressions some comments may be taken the wrong way. Be careful in wording your e-mails and use good Netiquette
  • Use standard fonts.
  • Do not send large attachments without permission.
  • Respect the privacy of other class members.

Online instructors will respond to all e-mails within 48 hours.

Discussion Guidelines

Below are a few guidelines that should be adhered to when using the Discussion forum. Messages that contain advertisements, solicitations, personal interests, etc. are strictly forbidden.

  • Review the discussion threads thoroughly before entering the discussion.
  • Please try to maintain threads by using the "Reply" button rather starting a new topic.
  • Do not make insulting or inflammatory statements to other members of the class. Be respectful of others' ideas.
  • Be patient and read the comments of other group members thoroughly before entering your remarks.
  • Be positive and constructive in group discussions.
  • Respond in a thoughtful and timely manner.
Technical Support
Technical Support

My.Southwest: Submit a Student Technical Support Request. Please provide a full detailed explanation of the problem.

PAWS: For course related questions, contact your instructor. For technical issues with the PAWS website, contact the College Helpdesk at (901) 333-4357.

Course Topics
Tentative Schedule

We will cover 10 chapters in 4 Units in this course.

  • Unit1
    • Ch12-14
  • Unit2
    • Ch16-17
  • Unit 3
    • Ch18-22

Refer to the Semester Weekly Schedule under the Content tab on your course on PAWS for a complete list of assignments and their due dates

Student Services
Embedded Librarian Service This service may be found inside PAWS courses.
Two Southwest Librarians are assigned to work with you and your instructor throughout the course for the entire semester. The Librarians will suggest library resources and answer questions sent to "Ask A Librarian".

To contact a Librarian, go to the Classlist and select the "Ask A Librarian" tab.
Student Services Links

Academic Support

The Academic Support Center(ASC) provides free services and resources to help Southwest students successfully reach their academic and career goals. These services include tutoring by peer and master tutors, computer labs, success workshops, academic coaching, early alerts from your instructors and areas for individual or group study at numerous locations. The ASC also provides Supplemental Instruction in some of our general education classes and the Center is also responsible for Academic Progress Reporting so that you will be award of your academic standing during the 5th-6th week of the semester. Online tutoring services are offered through Smarthinking 24 hours a day, 7 days a week. Simply login to your PAWS to access this online tutoring resource.

Drop/Withdrawal Dates

See the official college catalog for the current withdrawal policies. Important semester drop and withdrawal dates can be found on the college Web site at

Academic Misconduct

Plagiarism, cheating, and other forms of academic dishonesty are prohibited. A student guilty of academic misconduct, either directly or indirectly, through participation or assistance, is immediately responsible to the instructor of the class. The instructor has the authority to assign an “F” grade or a zero for the exercise or examination, or to assign an “F” for the course. College sanctions for academic misconduct may include suspension or dismissal from the College. Please see the section in the current Catalog on Academic Misconduct.

Classroom Behavior: Any student engaged in disruptive conduct or conduct violating the general rules or regulations of the College may be ordered to temporarily leave the classroom. Extended or permanent exclusion from the classroom can be achieved only through appropriate procedures of the College.

Open Labs

Macon Cove

  • Academic Support Center: Available during working hours
  • Bert Bornblum Library: Available during library hours
  • Farris 2131: M-R 8-5:30, F 804:30

Union Avenue

  • Academic Support Center - F Building, Room 319, available during working hours
  • Parrish Library - Available during library hours
  • M105: 8-6:30


  • Computer Lab- Room 101 (Please note - this room is available when classes are not scheduled. Schedule fluctuates each semester.)
  • Library - Available during Library hours only.

Maxine Smith

  • Open Lab- Room 101.
  • Library - Available during Library hours only.


  • Open Lab Building 6, Room 127
  • Library - Available during Library hours only.
Syllabus Updates The instructor reserves the right to make changes as necessary to this syllabus. If changes are necessitated during the term of the course, the instructor will immediately notify students of such changes.