1. ASHFORD ACC 206 ENTIRE COURSE
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ACC206 - Principles of Accounting II Tutorial
Week 1
Required Readings
1. Chapter 12: Corporations: Paid-In Capital and the Balance Sheet
2. Chapter 13: Corporations: Effects on Retained Earnings and the Income
Statement
Discussions questions
Paid-In Capital and the Balance Sheet. From Chapter 12, Ethical Issue 12-1.
Effects on Retained Earnings and the Income Statement. Discuss cash dividends
and stock dividends. How is each recorded? When each is issued, what is the
affect on assets, liabilities and owner’s equity?
Quiz
Assignments
Chapter 12, P 12-30A
Chapter 12, P 12-32A
Chapter 13, P 13-24A
Chapter 13, P 13-25A
Week 2
Required Readings
1. Chapter 14: The Statement of Cash Flows
2. Chapter 15 – Financial Statement Analysis
Discussions questions
1. 1st Posting Due by Day 3. The Statement of Cash Flows. From Chapter 14,
Fraud Case 14-1.

2. 2. 1st Posting Due by Day 3. Financial Statement Analysis. Discuss what high
current ratios indicate and why are businesses with extremely high current ratios
(example: 25.0) at risk? Explain what a high accounts receivable turnover
indicates to a business?
Quiz
Assignments
Chapter 14, E 14-13
Chapter 14, P 14-25A
Chapter 15, E 15-18
Chapter 15, P 15-26A
Week 3
Required Readings
1. Chapter 16: Introduction to Managerial Accounting
2. Chapter 17: Job Order and Process Costing
Discussions questions
1. 1st Posting Due by Day 3. Introduction to Managerial Accounting. From
Chapter 16, Ethical Issue 16-1.
1st Posting Due by Day 3. Job Order and Process Costing. Manufacturers use
three inventory accounts. Name each one and explain what costs each contain.
Quiz
Assignments
a. Chapter 16, E 16-17
b. Chapter 16, P 16-25A
c. Chapter 17, P 17-26A
d. Chapter 17, P 17A-11A
Week 4
Required Readings

3. 1. Chapter 18: Activity-Based Costing and Other Cost Management Tools
2. Chapter 19: Cost Volume-Profit Analysis
Discussions questions
1st Posting Due by Day 3. Activity-Based Costing and Other Cost Management
Tools. Fraud Case 18-1.
1st Posting Due by Day 3. Cost-Volume-Profit Analysis. Discuss how the
following affect the break-even point: increase or decrease in unit sales price,
increase or decrease in variable cost per unit, increase or decrease in fixed costs.
Quiz
Assignments
a. Chapter 19, E 19-19
b. Chapter 19, P 19-24A
Week 5
Required Readings
1. Chapter 22: The Master Budget and Responsibility Accounting
2. Chapter 23: Flexible Budgets and Standard Costs
Discussions questions
1st Posting Due by Day 3. The Master Budget and Responsibility Accounting.
From Chapter 22, Ethical Issue 22-1.
1st Posting Due by Day 3. Flexible Budgets and Standard Costs. What are the
benefits of standard costs and how do businesses set those standards?
Assignments
Chapter 22, E 22-19
Chapter 22, P 22-22A
Chapter 23, P 23-28A
Final Paper
Focus of the Final Paper

4. Submit a paper on one of the major topics listed below, incorporating at least two
related articles of your choice. You may come up with your own topic, but it must
be approved by your instructor.
- How do stock prices and dividends reflect the value of the firm?
- What does a statement of cash flows tell us about the short and long term
prospects of the firm? How does an outside review use a statement of cash flows
and other financial statements to assess the viability of the firm?
- Why is cost accounting so important to the success of the firm? What are the
various methods of cost accounting and how are they used?
- How does an operating budget work to discipline a firm’s management? What
are the elements of a budget? How are budgets constructed? What is budget
variance?
- What is management accounting? What are the sources of data? How are the
data used to make management decisions?
Writing the Final Paper
The Final Paper:
1. Must be 4 to 6 double-spaced pages in length, and formatted according to APA
style as outlined in the Ashford Writing Center.