School of Business Administration
ACC2304: Accounting Principles II
Semester: Fall2019
COURSE SYLLABUS
Course Title Accounting Principles II Pre- ACC 2301
requisites
Course Code ACC230203 Credit 3
Class Hours T Th : 18:30 - 19:50 Required Garrison, Noreen and Brewer:
Textbook(s Managerial Accounting, last edition
)
Professor Dr. Imad Jabbouri Office Building 11, room 108
Office hours T: 9:30 -11:30 Contact Phone: 2312
W: 9:30 to 1:30 and 2:30 to Details E-mail:
[email protected] 5:30
Or by appointment
1. Course Description
Accounting-1 focused on financial (external) accounting while Accounting-2 will display
internal (or managerial) accounting issues. Major topics include cost behavior, cost analysis,
profit planning, and variable costing
2. Learning Goals/Objectives
BBA Program Learning Course ILO Metric (What) Course Assessment
Goals/Objectives Metric (How)
2. Successful: Display skills and competencies of successful business decision makers
a Comprehend and apply Able to apply managerial Assessed through
general BA concepts, accounting techniques to different Quizzes, Tests and
methods and techniques types of companies, i.e. Exams
[Understanding, Applying] manufacturing, merchandising,
and services
d Communicate effectively Written assignments where
orally and in writing students have to write a reflection
[Creating] on newspaper articles
e Work effectively within a Case study on a selected chapter
team [Applying, Analyzing,
Evaluating, Creating ]
3. Manager: Demonstrate managerial qualities
b Discern relevant data for Mainly the budgeting chapter so Assessed through
managerial decision-making that by the end the manager Quizzes, Tests and
[Applying, Analyzing, should be taking corrective Exams
Evaluating] actions based on that
3. Course Resources
1. Required Text
Textbook: Garrison, Noreen and Brewer: Managerial Accounting, last edition.
2. Lecture notes and assignments.
4. Class Schedule (Formatted to suit - however should include the essential subject matter per
the 2014 Master Syllabi)
Week Start Topic Reading Assignments
No. Date
1 Managerial accounting and the business process Q1-
1,2,3,5,7,8,9,12,13,17,18,
19
E 1-1,1-3
P1-5
2 E 2-1, 4
(2) Cost terms, concepts, and classifications
P 2-14, 25
3 E 3-1, 3
(3) System design: job-order costing
P 3-18
4 (15) Statement of Cash flows P 15-10, 14
5 E2.11
Review for Exam 1
E3.4,E3.8,P3.19 (E3.6)
6 E 5-1
(5) Cost behavior: analysis and use
E5.3(1)
7 E 6.1,6.3,6.5,6.7
(6) Cost-Volume-Profit relationships P 6.18,P6.19
8 (7) Variable costing: a tool for management E 7-1,2
P 7-11
9 (8) Activity-Based Costing: a tool to aid
E8.2, E8.3, E8.4,P8.22
decision making
10 E9.1 tm E9.6
(9) Profit planning (budgets)
C7.18,C6.32,P5.18
11 E9.1 tm E9.6
9 & Review for Exam 2
C7.18,C6.32,P5.18
12 E 10- 1, 2, 3,5, 6
(10) Standards costs
P10-17
13 (11) Flexible budgets and overhead analysis
E11-2, 7, 8, 9
14 E 12-1,
(12) Segment reporting and decentralization
P12-21, 23
15
16
2
(When there is enough time Chapters 4, 16 and 17 will also be valuable)
5. Teaching Method
Lectures, discussions and problem solving are used to explain and to supplement the text. Each
student is expected to read the material before the scheduled class discussion. When we start with a
new chapter a presentation will follow. After this plenary activity we will focus on exercises and
problems that cover the content of the initial presentation.
6. Assessment
Your grade for this course will be based upon the following weights:
Exam I 25%
Exam II 30%
Final exam 35%
Attendance 10%
Total 100%
A missed exam (other than the final) will result in a grade of zero, unless the absence is duly
authorized. Missing the final exam is not allowed under any circumstances. Excuses for missing
an exam for medical or family emergency reasons must be communicated to the instructor before
the exam. Make-up exams will only be given if the absence for the missed exam was duly
authorized.
In order to learn accounting, you have to practice. For each chapter, I will assign exercises and
problems from the textbook that should be completed by each student, but this homework will not
need to be turned in for grading. Instead, we will review homework solutions in class, and there
will be a short quiz in class on the chapters that will be based on the homework. Completing the
homework is an excellent way to prepare for the quizzes. Therefore, it is important that you make
the timely completion of the homework a high priority during the semester so that you can perform
at your best for the quizzes. You may work in groups to complete the homework. However, do
make sure that you participate enough in the group to understand the concepts because you will
not work in groups for the in-class quizzes.
Scheduled quizzes will be given in class and take approximately 10 to 15 minutes to complete. A
missed quiz will result in a grade of zero, unless the absence is duly authorized.
Your participation in the classroom is encouraged and that includes attendance, so please be in
class. A major percentage of your participation grade will be based on attendance and punctuality.
I expect you to be in your seats and prepared for class to start at the scheduled class time. Classes
will be conducted using a mixture of lecture, problem solving, case analysis, group activity and
discussion. Please feel free to ask questions during lectures or problem demonstrations and be
prepared for the instructor to ask specific questions to you.
Reading the chapters in the textbook is very helpful in understanding the accounting concepts. It
is important that students come prepared to class. This means that students should read the
chapter to be discussed before the respective class period. By reading the material prior to my
lecture and completing the homework when due, your time in class will be more productive.
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Behavior expectations: My policy is to treat students like adults and professionals unless they
prove otherwise. I will respect you, and I trust that you will respect me, your classmates and the 50
minutes of classroom instruction time that we have each class period. We will be spending almost
three hours a week together in class for the entire semester, so classroom participation and
respectful behavior are strong contributors to an effective learning environment and an enjoyable
semester.
Grading
To pass the course, you must earn at least 70% of the total possible points. The official grades in this
course are:
Grade Mark Grade Mark Grade Mark Grade Mark
Letter Range Letter Range Letter Range Letter Range
A+ 97-100% B+ 87-89% C+ 77-79% D+ 67-69%
A 93-96% B 83-86% C 73-76% D 60-66%
A- 90-92% B- 80-82% C- 70-72% F <60%
7. Additional Information
All AUI and SBA rules apply and will be enforced. Please consult the university catalog if you
need to review the rules related to attendance and academic integrity. The AUI attendance
policy allows for up to seven absences per semester for classes that meet three times a week.
The only absences that do not count toward the seven absence maximum are absences related to
hospitalization or university-sponsored external events and field trips. Otherwise, there is no
distinction between excused and unexcused absences, so do not waste your absences.
University-sponsored absences need to be communicated to me prior to the specific class period.
I give an additional 15pts as a bonus for attendance, every unexcused absence will consume 3pts
of this bonus.
Academic dishonesty, which includes but is not limited to cheating and plagiarism, will not be
tolerated in this course. Any student who, in the instructor’s judgment, is involved in academic
dishonesty will receive no credit for the related work, and the incident may be referred to the
University Disciplinary Committee for further action.
Ethical behavior is very important in the accounting profession. We have seen examples of
ethical failures by individuals in certain companies (Enron, WorldCom, etc.) and its negative
impact on business and society. Therefore, it is critical that ethical behavior be practiced in the
academic arena since the future leaders in the profession are currently studying in the
university classroom.
8. Course Policies:
Attendance and lateness: Attendance is mandatory; you are responsible for
all administrative announcements given and material presented during class
time. Every unexcused absence will decrease your attendance grade by 20%.
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More than 5 absences will negatively impact your participation grade. You are
expected to come to class on time. Three late coming are reported on Jenzabar
as one absence. (for more details refer to AUI attendance policy)
Class participation/ discussions: You are encouraged to participate actively
in class. Contributions will be assessed based not only on the quantity of the
student’s participation but also on its thoughtfulness, quality and relativity to
class material. Therefore, a student must be prepared for every class and
should strive to be a regular contributor to class discussions.
Academic integrity: For academic integrity please refer to pages 94 and 95 in
AUI Catalog. As your instructor I will take reasonable actions to judge if a
cheating act or attempt occurred. The penalty for cheating is failure of the
course with an “F.” (More exam policies will be listed on the first page of
every exam.)
Cell Phone use in the classroom: Cell phones are a source of unnecessary
distraction for some students. You are not allowed to use your cell phone in
the classroom and need to keep it out of sight. All students need to keep their
cell phone off during a class session and cannot use them as watches,
calculators, digital cameras, recorders, dictionaries or for internet access.
9. Student resources:
Please note that there are many resources available to you such as tutoring service, writing
center, language help (catalogue pages 83-84), counseling services (catalogue page 77), and
other student support such as Center for Learning Excellence and Counseling (catalogue page
77).
The Center for Learning Excellence (CLE) at Al Akhawayn University aims at assisting
students in learning how to study and prepare for different courses. The CLE offers various
tutoring services, including Learning Groups, walk-in sessions, and private tutoring sessions
for regular tutees. Tutoring sessions are available in several subjects so as to address the
different academic needs AUI students might have. These sessions are usually held in the
afternoons, starting 2 p.m., by well-qualified students, whom we hire to tutor for courses they
have passed excellently.
The CLE is located in Bldg 7/ Room 115. Courses offered and their schedules and locations
are communicated in the beginning of each semester, and the CLE announcements are sent
via emails throughout the semester.
For more resources please refer to pages 77 and 83-84 from the Academic Catalog of the
university.
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University Attendance Policy
Attendance has been shown to be a key factor in academic success. Any absence, regardless
of the reason, will prevent the student from getting the full benefit of the course. Therefore,
students should recognize the advantages of regular and punctual class attendance, accept it
as a personal responsibility and apprise themselves of the consequences of poor attendance.
Policy: Absences are controlled by faculty members. The number of absences for whatever
reason (except as indicated in points 1.1, 1.2 and 1.3) is taken into account in the final grade.
1. Excused Absences
Students may be authorized by instructors to be absent from class for institutional reasons as
specified in 1.1, and 1.2 below. However, the instructor may deny the student permission to
be absent if the student’s academic performance is not judged to be adequate. Once approved,
these absences should not count in the student’s absence record. Instructors should be
informed before the absence to agree with the student on a suitable time and manner for a
make up should it be necessary. A maximum of three of these absences per semester could
be authorized.
1.1 External Events: student must submit a completed and signed form from the Office of
Student Activities to the instructor. Examples of these absences include participation in
university-sponsored sports, cultural or other events as a University representative.
1.2 Field Trips as part of a class requirement or as authorized by a Dean: the Dean’s assistant
of the school offering or authorizing the trip should sign the absence request form.
1.3 In case of protracted illness or emergency condition necessitating hospitalization,
students may exceptionally appeal to the Vice President for Student Affairs so as not to be
dropped from a course. However, extended illness may lead to the semester not being
validated.
No other justification will be accepted. Students should be prepared in case they have to be
absent for personal or family reasons.
2. Impact of absences on grades
Each unauthorized absence shall result in a deduction from the class participation grade up to
the limit set in section 3 below when a WF is assigned.
3. Ceilings before a WF is assigned
When a student exceeds the ceiling given below, the instructor may sign an administrative
withdrawal form:
3.1 For classes which meet twice a week, this ceiling is set at 5 absences
3.2 For classes which meet three times a week, the ceiling is set at 7 absences
3.3 For classes which meet five times a week, the ceiling is set at 10 absences.
4. Pre-authorized absences
Notification of planned absences using the Absence Requests Form available at the Student
Activities Office must be delivered to the instructor, with permission signed and dated by the
instructor.
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Once notified of planned absence, the instructor should inform the student of the deadline for
completion of any missed assignment or examination where applicable. Make-up
examinations, if necessary and acceptable to the instructor, shall be at a time and place
mutually agreed upon by the instructor and students.
4.1 Each week an email will be generated from the system to all students informing them
about their absence record. The Vice President for Student Affairs or his representative will
monitor the system and call in students with an attendance problem and direct them to the
proper assistance service.
4.2 During the Add and drop period, no absence is accepted in a course; add and drop should
be done outside class time.
4.3 In case of a late registration, students assume full responsibility for their absences as
recorded from the first day of classes.
5. Administrative Withdrawal
When a student has exceeded the maximum number of absences according to the mentioned
ceiling (except as stated in points 1.1 and 1.2); the instructor has the right to drop a student
from a course with a “WF” grade. Special hardship cases as stated in 1.3 above may be
referred by the Vice President for Student Affairs to the Dean/Director’s appreciation.
The “Administrative withdrawal form” must reach the Registrar’s Office at least 5 days prior
to the first day of final exams.
