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BAAC 221: Principles of Accounting II
Spring 2015

Dr. Richard Newmark

Policies & Procedures


Last Updated 04/14/2015 2:42 PM

class participation mcb/baac policies

MyAccountingLab Course ID newmark40193.

Due dates and point allocation updated.

Seek help before you are hopelessly lost.

General Information

Course: BAAC 221-010 (22186) Principles of Accounting II
Semester Hours: 3
Course Description:

The course examines the concepts and applications of managerial accounting which provides economic, financial, and nonfinancial information for managers and other internal users.

Prerequisites: Successful completion of the computer proficiency exam or BACS 101; BAAC 220 with a minimum grade of “C-”. Sophomores or above.
Type of Grading: Letter.


MCB and Course Goals/Objectives:

MCB Goals and Objectives:

MCB Learning Goal

MCB Learning Objective

Course Coverage

Be knowledgeable of key concepts in core business curriculum

Students will demonstrate a firm understanding of core business concepts.

1, 2, 3

Be effective communicators

Students will prepare and deliver professional quality presentations on a business topic.


Students will prepare professional quality business documents.


Demonstrate conceptual and analytical skills

Students will analyze data & information to identify key problems, generate and evaluate appropriate alternatives, and propose a feasible alternative.


Be proficient with technology

Students will demonstrate proficiency in common business software packages.


Demonstrate ethical awareness

Students will be knowledgeable about ethics and social responsibility.


Students will correctly identify the ethical issue or problem, analyze the consequences for various stakeholders, and develop an acceptable resolution.


Be proficient with discipline-specific knowledge

Students will demonstrate a firm understanding of discipline-specific knowledge within their emphasis.


Students will demonstrate competency with advanced topics within their emphasis.


Course Objectives:

  1. Students will be able to demonstrate their understanding of accounting for manufacturing and service companies.
  2. Students will be able to demonstrate their understanding of basic managerial accounting concepts, such as product costing and cost behaviors.
  3. Students will be able to demonstrate their understanding of techniques to interpret and use financial and nonfinancial information for internal management decision making, including: cost management systems, activity-based costing and activity-based management, planning and control systems, budgeting, and cost analysis in decision-making.  

Textbooks: You must bring your textbook to class EVERY DAY. If you purchase an eText, make sure that you have a device that you can use in class EVERY DAY.

    Required: You are expected to bring ALL required materials to class EVERY DAY.

    Authors: Karen Braun and Wendy Tietz
    Title: Managerial Accounting (Student value edition with MyAccountingLab access).
    Edition: 4th
    Publisher: Pearson (Prentice Hall)
    ISBN: Bundle
    Price: $205.75 new from bookstore;

    ISBN for textbook without MyAccountingLab Access: 9780133428377.

    MyAccountingLab access code without textbook: $60 ($105.60 for access code plus full eText) from Pearson at http://www.myaccountinglab.com

    Option to purchase looseleaf print edition of textbook AFTER you register for MyAccountingLab for $55, includes free ground shipping.
    Login to the course  >> Click Purchase Options >> click the myPearsonStore.com link >> purchase print version of book. While you wait for your textbook to arrive, you can access the eText for the first two chapters in the Purchase Options section.

    Option to purchase eText AFTER you register for MyAccountingLab for $55, includes free ground shipping.
    Login to the course  >> Click Purchase Options >> click the purchase access to the eText link >> purchase eText version of book.

    There is an iPad/iPhone app and an Android tablet/phone app to use with your eText. You can only download the eText to ONE device.

    Course ID for MyAccountingLab: newmark40193.


    I will often work problems in Excel during class and may assign some homework problems and/or exams to be completed in Excel. I strongly urge you to bring a laptop (PC, Mac, Linux) with Excel loaded to class.

    USB Drive (a.k.a. flash drive, thumb drive)
    Keep a copy of your work on your flash drive and another copy on your UNC cloud drive. An easy way to backup your work is to email a copy of it to yourself.
    Willingness to leave your comfort zone.
    Necessary to be successful in this course.



You are expected to be in class and ready to work at the official class start time, and will remain in class until the official end of class. Make every effort to you schedule your classes so that you will not be late or have to leave class early. I take attendance every day to monitor students for chronic tardiness and/or absences.

Do not use office hours as a substitute for attending labs or classes.

Attendance in this class is critical for several reasons. The coursework is demanding and often requires more than book reading to understand all of the implications linked to various concepts. Finally, 5% of your course grade is based on class participation. If you are not in class, you cannot participate.

  • Note: Students who miss class for an official UNC activity, or students who have a documented illness or medical condition that lasts longer than one week are also entitled to makeup in-class activities.



Class Participation and Homework:

  • Preparation.
    • Read through the PowerPoint slides for the current week's chapter. Use the textbook to go through examples and clarify items in the slides. The .  You will have a quiz due on Sunday nights, just prior to the START of the week's chapter. I design these quizzes to ensure that you read through the chapter and come prepared to class.
    • I DO NOT read the textbook to you. Class discussions and activities are based on the assumption that you are prepared for class.
    • We do not have time to cover all topics on which you will be tested.
      • It is your responsibility to understand introductory material and study basic concepts before we start discussing them in class. Therefore, I may skip introductory material and quickly cover basic concepts in class.
      • It is your responsibility to learn computational details by working homework problems and utilizing the myriad of supplemental materials that are part of MyAccountingLab.
    • I will cover complex concepts and complex computations that are in the textbook. We may spend an entire class going over one problem because we will address alternative fact patterns for every aspect of the problem.
    • I spend a lot of time discussing why we do things, what they mean, and how you use them to improve the operations of an organization. These discussions are often not contained in the textbook.
    • I do not focus use many formulas to solve problems. Instead, we use basic knowledge, logic, and algebra to derive methods to find solutions. This allows you to think through the problem solving process rather than memorizing formulas.
    • I focus on how "new" concepts and computations are merely variations of concepts that were covered earlier in the semester and/or covered in a previous course.
  • In-class activities.
    • Your participation is very important to the success of the class. I ask individual students to explain concepts, provide solutions to problems, and to show your work.
  • Laptops
    • I will often work problems in Excel during class. If you own a laptop (PC, Mac, or Linux) I strongly urge you to bring it to class. You can use either the PC or Mac version of Excel. I will use Excel 2013 for in-class presentations and for online tutorials. Excel for the PC is significantly different than the Mac version. I urge Mac users to install VM Fusion (available for free on the MCB VMWare portal if your are currently enrolled in a CIS course, including BACS 300), purchase Parallels, or use the Boot Camp utility so you can install Windows 7 or 8.1 (free through the MCB Dreamspark portal) on your Mac. Then, obtain a copy of Excel 2013 (also free as part of the Student Office 365 program).
  • Steps to Take BEFORE You Seek Help from Your Instructor (me):
    • Follow these steps before contacting me about how to complete a problem in MyAccountingLab.
      1. Thoroughly read the problem. Understand what it is specifically asking you to do.
      2. Make a good-faith effort to solve the problem.
      3. Read the appropriate section of the book.
      4. Watch the video for the problem (if available).
      5. Work through the Help Me Solve This example for the problem.
      6. Look at your class notes and review the appropriate class video.
      7. Click the Ask My Instructor button for the problem and type in your question.
      8. Come to my office hours, make an appointment to see me, or send me an email. Have a specific question ready to ask me.
    • Follow these steps before contacting me about other homework and policies in general.
      1. Read the syllabus.
      2. Thoroughly read the problem. Understand what it is specifically asking you to do.
      3. Make a good-faith effort to solve the problem.
      4. Read the appropriate section of the book or other material.
      5. Look at your class notes and review the appropriate class video.
      6. Come to my office hours, make an appointment to see me, or send me an email. Have a specific question ready to ask me.
  • General Comments:
    • Please start working on your assignments, especially computer assignments and essays, in a timely manner.  Essays and projects often take a few days or more to complete.
    • For MyAccountingLab homework, I encourage you to use the "Email my professor" button. This is the fastest way for me to help you as it provides me a link to click on and go directly to your answers for that particular problem. An equally effective method to get help on MyAccountingLab homework is to make a printout of the problem and bring it with you to class or to my office hours.
    • For projects, I may be able to help you via email correspondence, but it is often easier to discuss your questions in person.
    • At any point in the semester, please check your current grade on BlackBoard.
    • Although this rarely happens, keep in mind that acts of dishonesty could result in a disciplinary grade of F.
    • Consider that you are in this class to prepare for the professional world.   Your work and all communication should be of professional quality.  Hence, proofread your papers and practice your presentations to avoid being marked down for unprofessional presentations, poor spelling and poor grammar.


Course Grading:

  • All assignments are due at 11:59 p.m. on the due date unless otherwise indicated.
  • I will NOT accept assignments submitted via email.
  • MyAccountingLab Homework:
    • The purpose of this homework is to help you gain a basic understanding of the topics that we will cover in the following class. By completing this homework, you should be prepared to actively participate in the class discussion and be ready to tackle more complex concepts that build on the homework.
    • 8 points per assignment. 22 assignments.
    • Two assignments per chapter.
    • Generally due the night before we cover the material in class. It is your responsibility to keep up with due dates. You can find the due dates in MyAccountingLab, in your BearMail calendar (accept the calendar appointments that I send you), and on the syllabus.
    • For each "attempt" at a homework problem, You will have three opportunities to correctly answer each item within a homework problem (except for items with limited choices). You have an unlimited number of "attempts" for each homework problem, though you will get a new set of numbers for each attempt. I use the score for your best attempt (even if it is not your most current attempt).
    • I may assign some homework problems to be completed in Excel rather than in MyAccountingLab.
  • MyAccountingLab Quizzes:
    • The purpose of these quizzes is to assess your knowledge of the chapter that we just completed.
    • 14 points per quiz. 12 quizzes.
    • There are 14 questions on each quiz. Approximately four questions will require computations and the other ten will be conceptual questions.
      • The one exception is the first quiz (Chapter 0), which are basic math concepts. You will have an unlimited number of attempts for this quiz. If you cannot achieve at least 85% on this quiz, you need to get a math tutor right away.
    • Quizzes are generally due the night before we start of a new chapter. It is your responsibility to keep up with due dates. You can find the due dates in MyAccountingLab, in your BearMail calendar (accept the calendar appointments that I send you), and on the syllabus.
    • You have 90 minutes to complete the quiz in one sitting. The quiz will close when time expires.
    • One attempt per quiz.
    • Answers to quizzes will be available after the due date.
  • Other Assignments
    • Written assignments. Grammar and writing style will be a significant portion of your grade. I expect you to write at university level. High-school quality writing is below acceptable standards.
    • Online homework in MyAccountingLab.
      • One quiz prior to each class session--two to three quizzes per chapter.
      • Generally one set of exercises per chapter.
      • Use the code that comes with your textbook or purchase an access code separately at http://www.myaccountinglab.com
  • Exams
    • Exams are designed to accomplish two goals
      • Test your knowledge of specific skills you are expected to acquire from the material covered by the exam.
      • Test how well you APPLY your knowledge to UNFAMILIAR situations.
    • Exams will NOT look like MyAccountingLab homework problems.
      • They may have a take-home component
        • You may be required to perform an analysis in Excel and use your knowledge of related course material to explain what it means and how it can be used.
        • You will be given a take-home portion of an exam approximately one week before it is due.
      • In-class exams may contain short-answer questions, problems, and possibly multiple-choice questions.
    • Other General Information
      • Grammar and writing style will be a significant portion of the grade for any written work.
        • I expect you to write at university level. High-school quality writing is below acceptable standards.
        • Proper formatting includes proper headings--your name, section, date, and assignment name--appropriate margins, and other formatting related to the type of document submitted. I will deduct points for improperly formatted assignments.
      • Bring a CALCULATOR to the exam. Even a simple calculator will do. You may not use the calculator function of other devices on an exam.
    • Intraterm Exams (midterm is technically incorrect):
      • 175 points per exam. 2 exams. Noncumulative.
    • Final Exam
      • 250 points. Cumulative.
      • Approximately 40% new material and 60% old material.

Generally, you cannot make up exams. However, I will consider hardship situations on a case-by-case basis. If you miss an exam due to an emergency or official UNC activity, you will have an opportunity to take a make-up exam if discussed with me BEFORE the exam date (extreme emergencies are excepted). If we cannot agree on a make-up time, the points from that exam will be added to the comprehensive final exam.


  • Returned Assignments.
    • Students are responsible for retaining copies of all returned and graded work.  If you are missing an assignment and/or the grade is incorrect, it is your responsibility to bring this to my attention within a week after you receive your score.
  • Extra Credit:
    • On some assignments there may be opportunities to earn extra credit points. There are no makeups for extra credit assignments.

ESTIMATED SEMESTER POINTS (subject to change if necessary)







MyAcctLab Homework (20)



A (4.000)

93.334% - 100.000%

MyAcctLab Quizzes (12)



A- (3.667)

90.000% - 93.333%

Class Participation




86.667% - 89.999%

Intraterm Exams (2)



B (3.000)

83.334% - 86.667%

Final Exam



B- (2.667)

80.000% - 83.333%




C+ (2.334)

76.667% - 79.999%


C (2.000)

73.334% - 76.667%


C- (1.667)

70.000% - 73.333%


D+ (1.334)

66.667% - 69.999%

This space is an ad-free zone.

D (1.000)

63.334% - 66.666%

D- (0.667)

60.000% - 63.333%

F (0.000)

< 60.0%



Email and BearMail Calendar:

  • I will send all outgoing messages to your UNC BearMail accounts. I will send replies to individual emails to the email address from which an individual message was sent. This policy insures that all students will have a valid email address to receive my messages. You CANNOT automatically forward email from your UNC account to another account.
  • Your BearMail is actually a Windows Live email account. This means that you have most of the functionality of the desktop version of Outlook 2013, including contacts and calendar. To help you get used to using your calendar--most organizations use it regularly to schedule appointments and meetings--I will either send assignment due dates to you in the form of calendar appointments or make a course calendar available for you to view through BearMail.
  • Information about BearMail is at http://www.unco.edu/bearmail


MCB/Accounting Program Policies:


  • All senior-level business majors are required to attend the UNC Job and Internship Fair on February 19, 2015.
  • All sophomore and junior business students are required to attend Networking Night on February 19, 2015.

THE FOLLOWING STATEMENTS ARE AVAILABLE HERE http://mcb.unco.edu/Faculty/pdf/standard_statements.pdf

  • Students with Disabilities
  • Assessment Statement
  • Food and Beverage Guidelines
  • MCB Statement [Includes Academic Dishonesty and Disciplinary Actions
  • Monfort College of Business Student Code of Professional Conduct

TECHNOLOGY GUIDELINES ARE AVAILABLE HERE http://mcb.unco.edu/Technology/Classroom%20Technology%20Guidelines.pdf

LIBRARY UTILIZATION: Students are encouraged to use the Michner Library collections and online
subscription information resources to supplement readings and to complete assignments. Library
databases are available at http://libguides.unco.edu/business. The business reference
librarian, Kendra Spahr, holds regular Kepner office hours. Find her contact information at
http://mcb.unco.edu/Faculty/ourPeople.cfm/Highlight/Kendra. Spahr.

GLOBAL DIMENSION COVERAGE: As appropriate, students are encouraged to consider the global dimension as they complete their outside readings and assignments.

ETHICAL DIMENSION COVERAGE: As appropriate, students are encouraged to consider the ethical dimension as they complete their outside readings and assignments.

WITHDRAWALS: The student may drop a class during the "drop/add" period. The predetermined dates of the "drop/add" period are listed in the Schedule of Classes each semester. A faculty member may drop a student from a class if the student has not attended the first two class hours. The student must notify the instructor if he or she cannot attend the first two hours during which the class meets. The last date to withdraw from an individual course is the midpoint of the semester. Withdrawal deadlines for each semester are also noted in the schedule of classes.

INCOMPLETE GRADES: A grade of "I" is assigned when course work is incomplete at the end of the semester and is used only when a student cannot fulfill his or her academic responsibilities during the last week of a semester or because he or she missed the final examination due to sickness, emergency in the family, or other serious emergency.


  • Be prepared for class.
  • Arrive on-time.
  • Stay for the entire class.
  • Do not disturb others.
  • Pay attention in class.
  • Bring your book/ebook to class EVERY DAY.
  • Bring your clicker EVERY DAY.
  • Notify me of any absences.
  • Dress appropriately for class. This is a classroom, not a not a nightclub.
  • No hats on exam day.
  • Text message, answer phone calls, use an audible ring, or have side conversations in class at your own risk. I may ask you to leave the class.
  • No working on assignments for other courses while in class.
  • Technology (e.g., tablets, smart phones, laptops) should only be used for class-related work. You can update your Facebook page in someone else's class.
  • Check the course web site and BlackBoard several times a week.
  • Check your email at lease twice daily.
  • Keep your Bearmail calendar up to date

By attending class you consent to follow the policies and guidelines in this syllabus.