Acct 202 – Principles of Accounting II

Spring Quarter 2025

Instructor: Jia Zeng
College email address: [email protected]
Lecture: Virtual Zoom lecture Tuesday 6-8:00PM
Email: Use Canvas email

Course Delivery Mode

This is a Virtual online course and includes individual problem solving, peer-to-peer information
sharing and learning via participation in a discussion room, assignments, and examination. You
will be using the Canvas and Access Pearson MyAccountingLab (MAL) for the course.
Course Materials
Text: Horngren’s Financial & Managerial Accounting – The Financial Chapters 8th edition,
Pearson with access to MyLab Accounting.
Note: The publisher has several bundles and textbook format options available for students to
purchase. Students might be able to save money and meet the course requirements by doing
some comparative shopping and by considering their own learning styles. From the instructor’s
perspective students can use an e-copy of the textbook, lose-leaf copy, hard bound copy or a
used copy; so long as it’s the 8th edition. You can purchase the loose-leaf copy of the text on
MyAccountingLab for an additional fee.

• This course uses Canvas as its primary NSC Learning Management System (LMS). The
course also uses Pearson MAL. Make sure you register and can navigate both LMS at the
earliest.
Canvas Website https://canvas.northseattle.edu At this site you can find log-on information
and tutorials for how to use this very important site and learning tool for
class communication, discussion boards, peer-to-peer learning, select
assignments, exam, and real-time class updates and announcements.
Pearson MAL On Canvas click on “Access Pearson” to register. At this site you can find
log-on information and tutorials for how to use this important site and
learning tool. Most of your reading, quizzes, homework, research and
expanded learning resources are found on the MAL homework and
learning management site.
Class Format:
The format will consist of a mixture of lecture, discussions, homework and exam. Participation
is strongly encouraged. My goal is to make this an interactive learning experience. This course
incorporates both the theory and practice of accounting. Consequently, in this introductory
accounting course you need to carefully read the assigned chapters in the text. The pace of the
class will be brisk. In Financial Accounting, you should expect to work at least 3 hours outside
of class for every in-class hour equivalency. Expect to spend at least fifteen hours a week to
complete the assigned readings and homework. You may find yourself wanting to spend even
more time in order to maximize your learning.

Prerequisites
ACCT 201 or Instructor permission
Course Overview
Acct 202 Principle of Accounting II – Examines application of basic accounting concepts,
principles and procedures to more complex business situations in a corporate setting.
Essential Learning Outcomes
Intellectual and Practical Skills, including:
Quantitative reasoning
Critical thinking and problem solving
Program Outcomes
1. Perform entry-level work to journalize, post transactions, and prepare financial
statements.
2. Use typical spreadsheet and general ledger software designed for small and medium sized
businesses.
3. Use financial, marketing, and/or statistical information to enhance business decisions.
4. Practice within the legal and ethical frameworks of business.
5. Communicate effectively in oral and written forms in a business environment.
6. Collaborate with others in ways that effectively contribute to the organization’s goals.
7. Use current and emerging technologies to evaluate and solve workplace problems
through synthesis, research, analysis, and presentation.
Course Specific Outcomes
Upon successful completion of this course, students will be able to:
• Prepare transactions and financial statements for different forms of business organizations.
• Calculate and prepare transactions for long-term asset acquisition, classification, depreciation,
and disposal.
• Analyze financial statements, performing analysis of accounts, variances, trends, and ratios.
• Calculate and record long-term debt and interest, using techniques including simple interest
and time value of money.
• Prepare an in-dept Statement of Cash Flows.
• Prepare account reconciliations, analyzing accounts for unusual fluctuations.
• Use technology including spreadsheets and data analytics to solve problems.
 • Utilize a variety of research sources to analyze a company, and communicate your findings
and recommendations in a clear and professional format.

Technology specific to a course

To access MAL, first log onto Canvas and click on the Access Pearson (MyAccountingLab)
tab to register. The MyAccountingLab course are directly linked to Canvas to register for the
course. You can purchase the access code when you register through Canvas “Access
Pearson” tab.
All course changes and other important announcements will be transmitted via the Canvas
Announcements feature. All course changes and other important announcements will be
transmitted via the Canvas Announcements feature. Please visit the site regularly and
incorporate a regular visit to Canvas into your preferred devices.

Other Learning Resources Needed

You must have access to a compatible computer and software capable of receiving and
opening course related documents and programs. Failure to have a compatible computer and
software capable of opening course related documents and programs is not an acceptable
excuse in this course for not completing the requirements. NSC makes available computers,
document printing capabilities and other computing technologies for students throughout the
college campus. Most are found in the computer labs, libraries and student tutoring and
learning center.
 Course Schedule
Week Reading Assignment Due Dates by 11pm
Chapter One Chapter 8 Chapter 8 assignment complete April 15
Receivables on Pearson 11:00pm.

Chapter Two Chapter 9 Chapter 9 assignment complete April 24

Plant Assets, on Pearson
Natural Resources, EXAM 1 due April
and Intangibles 27

Chapter Three Chapter 10 Chapter 10 assignment May 6

Investments (Pearson)

Chapter Four Chapter 11 Chapter 11 assignment May 15

Current Liabilities (Pearson)
and Payroll

Chapter Five Chapter 12 Chapter 12 assignment May 24

Long Term (Pearson) Exam 2 due May 26
Liabilities

Chapter Six Chapter 13 Chapter 13 assignment June 4

Stockholders’ (Pearson)
Equity
Chapter Seven Chapter 14 Chapter 14 assignment June 13
The Statement of (Pearson)
Cash Flow

Chapter 15 Chapter 15 Chapter 15 assignment June 22

Financial Statement (Pearson)
Analysis
Final Exam FINAL EXAM Competed on Pearson Final Exam
June 23
Course Withdrawal
Students should meet with an advisor before dropping to discuss potential impact on financial
aid or international program requirements.
Instructor Response Time:
• Email response within 24 hours of receiving email (M-F, excludes Sat and Sun)
• Assignments: within 48 hours of due date
• Grades available: within 48 hours of due date

This is a Virtual online course. Virtual online courses are not for everyone. You need to
accept your responsibility to self-manage your learning in this course. Even still, when you
find yourself falling behind, confused, or unable to grasp concepts, contact the instructor
immediately. State in the email subject line “Need Help”. Then provide me with a brief detail
of the help you need. If you need help with a specific homework problem or if you are having
difficulty with understanding a concept, tell me which homework problem it is, or describe
what concept you are having an issue with. This approach is proactive and helps me get back
to you with a timely response. This approach also helps us move forward with the teaching and
learning that helps you get back on track.
Course Grading
The grades on each weekly assignments varies but will be tabulated to the grade percentage..
Activity Points Possible Percent of
Course Grade
Assignments/Homework/Quiz 300 50%
Examination 300 50%

Equivalent grading scale

520.05 The Seattle Colleges use a numerical grading system. Passing grades range from 4.0 to
1.0; 0.0 is given for unsatisfactory performance. No grades will be awarded in the range 0.1 -
0.9. Numerical grades may be considered equivalent to letter grades as follows:
Decimal
4.0-3.9 = A 3.8-3.5 = A- 3.4-3.2 = B+ 3.1-2.9 = B
2.8-2.5 = B- 2.4-2.2 = C+ 2.1-1.9 = C 1.8-1.5 = C-
1.4-1.2 = D+ 1.1-1.0 = D 0.0
Table 1 Equivalent grading scale

Points Percent’s Letter Grade Decimal

Example: 95-100 Example: 95-100% Example: A Example: 4.0
95 - 100 4.0 84 2.9 73 1.8
94 3.9 83 2.8 72 1.7
93 3.8 82 2.7 71 1.6
92 3.7 81 2.6 70 1.5
91 3.6 80 2.5 69 1.4
90 3.5 79 2.4 68 1.3
89 3.4 78 2.3 67 1.2
88 3.3 77 2.2 66 1.1
87 3.2 76 2.1 65 1.0
86 3.1 75 2.0 64 and below 0.0
85 3.0 74 1.9

Late Work
Assignments are due throughout each module. Late assignments are penalized 10%. Exam
must be completed on time. Make-up exams are not fair to students who take their exams on
time and to the instructor who must administer a new exam. Additionally, students who take
their exams on time are forced to wait extra time before they can see the answers to their
exams and get meaningful post exam feed-back.
I do understand unexpected emergency do arises, if such a case occurs, email me as soon as
possible so that we can arrange your makeup assignment.
Additional resources (such as the campus computer labs and library). Students are responsible
for saving their work and having a backup plan.
Incomplete Grade Policy
Students should meet with an advisor before requesting these options to discuss potential impact
on financial aid or international program requirements.
Course/Classroom Policies
Attendance, Tardiness, Absences
Although no attendance will be taken during the course, it is essential that you keep up with the
course. Each week we will cover a large quantity of material which is interrelated. If you fall
behind with the assigned readings, practice problems, and homework, it will be very difficult to
catch up. The best way to learn accounting concepts is by practice; as such, readings and
problems will be assigned and you are expected to do the readings and do the homework.
These assignments will be the basis for on line discussion, problem solving sessions and exams.
Discussion Board participation will be monitored in terms of quality, not quantity. You might
also be required to complete some assignments and projects as part of a team.
Time Commitment: You should plan to devote a minimum of 8-15 hours during each week to
completing your assignments - depending on your study habits and prior learning. Please do
not wait until the day assignments are due to get started. Your active participation in the
assignments and discussion room throughout the week will enhance the course learning for
everyone.
Academic Honesty/Plagiarism Statement
Academic honesty is highly valued at NSC. A student must always submit work that represents
their original words or ideas. If any words or ideas are used that do not represent the student’s
original words or ideas, the student is expected to cite all relevant sources both in the text and in
the references listing at the end of the paper. Words or ideas that require citations include, but
are not limited to, all hardcopy or electronic publications, whether copyrighted or not, and all
verbal or visual communication when the content of such communication clearly originates from
an identifiable source.
Conflict Resolution: It is rare that a single course design or an instructional style will meet the
needs of all the students all the time. If you feel a need to discuss issues you have in, or with
the class - please exercise professional respect and speak with me first to see if we can
negotiate a resolution. Please refrain at all cost from discussing personal issues, including
grades, on the discussion boards and through 'to all' emails.
Respect for all: This class is open to all who wish to learn and share ideas. The class you are a
part of values the wonderful diversity of people, culture and ideas represented.
We agree to show respect for each other while in this class. Appropriate communication,
language, respect for each other, will be the rule. No Exceptions.

Respectful Environment and Online Communication

Students should check with the district or college website with official policies. Include
guidelines for online communications. View How to Communicate Online Full URL:
http://elearning.northseattle.edu/current-students/netiquette-communication-online
North Seattle Policies
Full URL: http://northseattle.edu/about/policies
Fragrance Policy
North Seattle College recognizes that the air is shared by all members of the college community
and those who visit the campus; that suitable air quality is important in fostering a healthy and
creative learning and working environment. North strongly advocates a pollutant-free
environment. It also encourages a fragrance-free environment on its campus and in its programs.
The college seeks to maintain the best possible air quality attainable within fiscal, legal, and
regulatory constraints.
Seattle College District Policies
Title IX: Discrimination and harassment
Seattle College District has a zero-tolerance policy on sexual harassment, discrimination, sexual
violence, rape, bullying, or hazing. If you have experienced sexual harassment or discrimination,
sexual violence, or bullying, or are aware of an incident involving these violations, report it
immediately to NSC’s Title IX Coordinator or to the District Compliance Officer (Jennie Chen at
206-934-3873, [email protected]). All Seattle Colleges faculty are required by
the District to report incidents of sexual misconduct to the Title IX Coordinator.
Student absences for reasons of faith or conscience
Seattle Colleges will grant reasonable accommodation so that students who are absent for
reasons of faith or conscience, or for an organized activity conducted under the auspices of a
religious denomination, church, or religious organization will not have their grades or other
learning opportunities from the class be negatively affected. Such absences must be requested in
writing within the first two weeks of the quarter.
Reference: RCW 28B.137.010 - Reasonable accommodation for religious holidays

Emergency Procedures
Students should follow the directive so the Campus faculty on the emergency procedures.

College Closure/Snow Policy

Refer students to Sign up for College notifications of alerts and college closures.
Full URL: https://northseattle.edu/safety-security/campus-closure
Diversity Statement
The Seattle College District VI (including North Seattle College) is committed to the concept and
practice of equal opportunity for all its students, employees, and applicants in education,
employment, services and contract The Seattle College District does not discriminate on the
basis of race or ethnicity, color, age, national origin, religion, marital status, sex, gender,
gender identity, sexual orientation, status as a veteran or disabled veteran, political affiliation or
belief, citizenship/status as a lawfully admitted immigrant authorized to work in the United
States, or presence of any physical, sensory, or mental disability, except where a disability may
impede performance at an acceptable level. In addition, reasonable accommodations will be
made for known physical or mental limitations for all otherwise qualified persons with
disabilities.

Disability Statement:
I am committed to supporting effective participation for all students. If you have a circumstance
that is affecting your learning, please contact me privately to discuss it. Any student who thinks
they may need accommodation based on the impact of a physical, psychological, medical or
learning disability should contact Disability Services, College Center Building 2nd floor, (206)
934 3697, to explore what reasonable accommodations may be put in place to support you.
North Seattle Disability Service
Full URL https://northseattle.edu/disability-services
Accessibility information for software products used in Canvas are located at:
Instructure, Canvas
Full URL https://www.canvaslms.com/accessibility

Student Academic Rights and Responsibilities

Student Right to Know Policies
Full URL http://www.seattlecolleges.edu/district/studentlife/studentrules.aspx

Student Support Services

Refer students to the Student Handbook, Introduction module in all Canvas classrooms or
college website for more detailed information on student services
Technology Support

Student Computing Services and Resources (Office 365, college email (EAD) Google Apps for
education)
Full URL https://itservices.northseattle.edu
Tutoring
Full URL https://northseattle.edu/tutoring
Alternatives to Microsoft Word

Open Office
Full URL https://www.openoffice.org/
FreeLibre
Full URL http://libreoffice-
download.com/?utm_source=bing&utm_medium=cpc&utm_campaign=LibreOffice%20-
%20US%20-%20Search&utm_term=libreoffice%20mac

Canvas Information and Support

Visit NSC website for Canvas support
Full URL. https://elearning.northseattle.edu/