LOS ANGELES CITY COLLEGE

Department of Business Administration

 

INSTRUCTOR:         Braj Tiwari

CONSULTATION:   8:30 – 9:30 AM, M thru Th

OFFICE:                    AD 308 A 

TELEPHONE:          (323) 953 4000 x. 2545 (Office)

                                  (323) 953 4000 x. 2541 (Message)

E-MAIL:                   tiwaribg@lacitycollege.edu or bgtiwari@yahoo.com.

 

ACCOUNTING 22/42 – BOOKKEEPING AND ACCOUNTING II

 

RECOMMENDED PREPARATIONS: Prior completion of Acctg. 21/41.

 

COURSE OBJECTIVE & TOPICS: Completion of the topics covered in Chapters 13 thru 26 of the current text including accounting for Notes Payable, Notes Receivable, Inventory, Plant and Equipment, Merchandise Inventory, Partnerships, Corporations, Bonds, Statement of Cash Flow, comparative Financial Statements, Departmental and Manufacturing accounting.

 

MATERIALS REQUIRED:

1. Text: College Accounting, 7th edition; by Douglas McQuaig and Patricia A. Bille.

2. Working Papers for Chapters 15 thru 26.

 

ATTENDANCE:

The policies on absences and tardiness are as follows:

Whenever absences (in hours) exceed the number of hours class meets per week, the instructor shall exclude the student from the class. The instructor may make exceptions for absence due to illness and/or emergency, provided such reason for the absence is made known to instructor on a timely basis. However, it is the responsibility of the student to inquire from classmates or from the instructor what he/she missed during the absence and study the missed lesson. Absence will not excuse students from matters discussed including missed tests.

Attendance will be taken at the start of each class. Late arrivals should notify the instructor at the end of the class. Failure on the part of the students to do so will result in an absence for that class period. Three cases of tardiness may be considered equivalent to one absence.

If for some justifiable reason, a student has to leave the class before the end of the period, he/she should let the instructor know of such intent before the start of the period. Failure to do so will result in an absence.

 

ASSIGNMENTS:

Required homework assignments consist of all Exercises and Problems 1A thru 4A at the end of each chapter. All students are expected to come to class prepared and be ready to participate in class discussions. Everybody is encouraged to ask questions relevant to the topic under discussions.

 

Selected homework will be collected at the beginning of the class. Homework will be graded on the basis of completion. Homework points will be awarded on the basis of the homework collected by the instructor. Late homework will be accepted till next class meeting and will be awarded only half the regular points.

 

TESTS:

Five chapter tests will be given during the semester. If a student were to miss a test, a comprehensive exam covering all semester’s work will be given during the last week of the classes. Student’s final grade is the average of the tests in the class during the semester.

 

CLASS PARTICIPATION:

Cooperation and participation in class discussions of material presented are expected of all the students. Students are encouraged to ask relevant questions. However, questions regarding matters discussed while a student was absent will not be entertained in the class. Students should utilize the instructor’s consultation hour for these.

 

                                         

GRADING SCALE:

A…………above 90%

B…………80 to 89%

C…………70 to 79%

D…………60 to 69%

F…………below 60%