COMMUNITY COLLEGE OF BALTIMORE COUNTY
                      CCBC - Essex Campus
                                
                        COURSE SYLLABUS
                                
                  PRINCIPLES OF ACCOUNTING II
                                
BASIC COURSE INFORMATION

     INSTRUCTOR:   Dr. Alfred C. Giovetti, CPA, ABA, ATA, PhM
                    1615 Frederick Road
                    Catonsville, MD 21228-5022
                    (410)747-0396 (voice)
                    (410)747-6357 (fax)
                    (410)536-2228 (pager)

                    TEXT:          Fundamental Accounting Principles, 15th Edition, Larson, Wild, and       
                    Chiappetta

COURSE DESCRIPTION: ACCT 102 - Principles of Accounting II, a continuation of ACCT
101, covers, in both theory and practice, accounting for businesses organized as corporations, as
well as the use of the Statement of Cash Flows and other accounting information in making
business decisions.  The course also introduces the concepts pf Managerial Accounting,
including manufacturing accounting, cost-volume-profit analysis, and responsibility accounting.

ACCT 102 OBJECTIVES: Upon completion of this course, the student will:

                    1. Be acquainted with the basic principles of corporate accounting.
                    2. Have adequate knowledge to construct, interpret, and analyze corporate
          financial statements.
                    3. Have a working knowledge of the principles of managerial accounting for costs. 
          4. Have a proper foundation for further study in the field of accounting.
               

GRADING POLICY: Tests, quizzes, graded homework assignments, and class participation and
attendance will make up approximately 75% of the course grade.  Ample time will be given for
preparation for these assignments.  A comprehensive final exam will account for the remaining
25%.  The grading scale is as follows:

               90 - 100%  -  A
               80 - 89%    -  B
               70 - 79%    -  C
               60 - 69%    -  D
               Below 60%-  F

HOMEWORK ASSIGNMENTS: The following exercises and problems are assigned to assist the student in the study process. Selected items will be reviewed in class.

Homework Assignments Grid

CHAPTER	EXERCISES	PROBLEMS
13	2,8,11,12,13,14,18	3,6
14	1,2,7,10,11	1,6
15	1,2,3,5,11,13,14	2,3
17	1,2,4	1,2
19	4,6,8,10	3(1),7
20	1,2,5,6	1,3,5
21	1,3,5,8	1,5
23	7,8,9,12	2,3,5
26	1,5,6	2,5

In addition, the student may use the Smith-Birney CD Tutorial as a study aid. The instructor may review information from the tutorial in class, so it would be wise to be familiar with those assignments as well as those from the textbook.

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