ACCT& 202 Principles of Accounting II    
Winter 2013 0005 Section 01 Daily 8:00-8:50 am in BPH 0
  0006 Section 02 Daily 11:00 am-11:50 in BPH 0
Instructor: Michael P. O'Neill Office: MT 301: 801 East Pine No. 301 (third floor)
Email: Michael.ONeill@seattlecolleges.edu Use this email for all "issues"
  moneil03@seattlecentral.edu Use this email for HW only, as directed by instr.
Phone   206-934-4336 Lab Friday in BE3173--both sections
DESCRIPTION
Acct& 202 is a 5-credit course that continues the study of Financial Accounting, focusing on plant and
equipment, short- and long-term liabilities, partnership and corporation equity, bond financing and cash flows.
Present value concepts and applications are also included.
TEXTBOOK
Warren, Reeve & Duchac, Accounting, 24th Edition, South Western Cengage Learning, 2008.
If you purchase the text at the SCCC Bookstore, you will find that the text package includes an ACCESS
CODE for the publisher's online service called CengageNow.DO NOT DISCARD THE ACCESS CODE.
NOTE those students continuing with the Warren text will use the same account as before--simply add
a new course, using the COURSE KEY shown below:
Cengage Login: http://login.cengagebrain.com
COURSE KEY: E-HY7W26Z9PNC27
GRADING
Your grade will be determined according to three criteria: your timely effort
in completing the homework and labs; your performance on the exams,
and your presence in the class.
More on grading: http://seattlecentral.edu/faculty/moneil/misc/Grading.htm
SCCD Perspective: http://seattlecolleges.edu/DISTRICT/catalog/ccprogressgrades.aspx
OFFICE HOURS
10:00-10:50 M-F in MT 301; (office at 801 E. Pine, #301; PHONE: 206-934-4336)
PERSONAL SECURITY
Please take reasonable care with your personal possessions--book, backpack, purse, especially in
public areas of the school--library, hallway, cafe, gym. Examine your desk area when leaving. Bring lost and
found items to the attention of the instructor.
ONLINE COURSE MATERIALS--LECTURES, QUIZZES, etc.
http://seattlecentral.edu/~moneil
GOOGLE APPS LOGIN INFO
There may be a few documents you need to turn in electronically, such as labs, test previews, etc.
You can use your Google Apps account provided by SCCC for this purpose.
Get your login ID at: http://seattlecentral.edu/it-services/ednet.php
DISABILITY STATEMENT
Students with documented disabilities requesting class accommodations,buildingevacuation, 
or have emergency medical information the instructor should know about are asked to contact the
disability support services office (DSS) in Rm. 1112. Once the disability is verified with DSS you will be
given a letter of accommodation that should be handed to your instructor.
CALENDAR
Date Day Topic Assignments
2-Jan-13 W Introduction Fall 2011 Syllabus
    Chapter 10: Plant Assets Login to CengageNow:
3-Jan-13 Th Determining Cost: Capitalizing http://login.cengagebrain.com
4-Jan-13 F Lab  
7-Jan-13 M Asset Exchanges Obj 10-3 Asset Disposals
8-Jan-13 T Natural Resources Obj 10-4 Natural Resources--Depletion
9-Jan-13 W Balance Sheet Presentation Obj 10-5 Intangible Assets-Amortization
10-Jan-13 Th Intangible Assets Obj 10-6 Reporting Assets
11-Jan-13 F Lab Obj 10-7 Fixed Asset Turnover Ratio
14-Jan-13 M Chapter 11: Current Liabilities Obj 11-2 Payroll
15-Jan-13 T Payroll Obj 11-3 Payroll Accounting Systems
16-Jan-13 W Payroll Continued Obj 11-4 Fringe Benefits
17-Jan-13 Th Sales Tax/Warranties/Notes Payable Obj 11-5 Contingent Liabilities--Warranties
18-Jan-13 F Lab Obj 11-6 Quick Ratio
21-Jan-13 M Holiday:M.L.King Day Obj 13-3 Issuing Stock
22-Jan-13 T Chapter 13: Corporations Obj 13-3 Issuing Stock & Distributing Dividends
23-Jan-13 W Stockholders' Equity Obj 13-4 Cash and Stock Dividends
24-Jan-13 Th Closing, Dividends, Ret. Earnings Obj 13-5 Treasury Stock
25-Jan-13 F Lab  
28-Jan-13 M Stock Dividend and Stock Split Obj 13-6 Reporting Retained Earnings
29-Jan-13 T Market Capitalization Obj 13-7 Stock Splits
30-Jan-13 W PE Ratio Obj 13-8 Earnings Per Share (EPS)
31-Jan-13 Th Earnings Per Share  
1-Feb-13 F Lab  
4-Feb-13 M Present Value Concepts (Web) Future Value and Present Value
5-Feb-13 T Annuities and Lump Sums Present Value of Annuity
6-Feb-13 W Future Value vs. Present Value  
7-Feb-13 Th Examination I (Ch 10, 11, PV)  
8-Feb-13 F Lab  
11-Feb-13 M Chapter 14 Long Term Liabilities Obj 14-3 Journal Entries for Bonds Payable
12-Feb-13 T Mortgage Amortization Obj 14-4 Installment Notes Payable
13-Feb-13 W Bond Issuance Obj 14-6 Times Interest Earned
14-Feb-13 Th Premium/Discount Amortization  
15-Feb-13 F Lab  
18-Feb-13 M Holiday--Presidents' Day  
19-Feb-13 T Chapter 15 Investments  
20-Feb-13 W Accounting Theory  
21-Feb-13 Th Investment Classes  
22-Feb-13 F Lab  
25-Feb-13 M Chapter 16 Cash Flow Statement Obj 16-1 Reporting Cash Flows
26-Feb-13 T T-Account Approach Obj 16-2 The Indirect Method
27-Feb-13 W The Indirect Method Obj 16-4 Measuring Free Cash Flow
28-Feb-13 Th    
1-Mar-13 F Lab  
4-Mar-13 M Chapter 17 Financial Analysis CengageNow Problems on Financial Ratios
5-Mar-13 T Profitability Ratios  
6-Mar-13 W Vertical/Horizontal Analysis  
7-Mar-13 Th Per Share Ratios  
8-Mar-13 F Lab  
11-Mar-13 M Chapter 12 Partnerships Obj 12-2 Partner Contributions & Income Sharing
12-Mar-13 T Formation Obj 12-3 Partnership Admission and Withdrawal
13-Mar-13 W Sharing Net Income or Loss Obj 12-4 Partnership Liquidation
14-Mar-13 Th Partnership Agreement Obj 12-5 Statement of Partners' Equity
15-Mar-13 F Lab Obj 12-6 Revenue Per Employee
18-Mar-13 M Review for Final Exam  
19-Mar-13 T    
20-Mar-13 W Final Exam, Section 01 8:00am to 10:00 am
    Final Exam, Section 02 10:30am to 12:30 pm
21-Mar-13 Th    
22-Mar-13 F End of Fall Quarter