This document outlines the course content for ACC 206 Entire Course. It lists the weekly assignments, discussions, and journals that cover topics such as cash flows, stock transactions, cost accounting, budgeting, and decision making. The course utilizes homework assignments, discussion questions, and journal entries to help students learn accounting concepts from each chapter.

1. ACC 206 Entire Course (Ash)
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ACC 206 Week 1 Assignment Chapter One Problems
ACC 206 Week 1 DQ1 Cash Flows Information
ACC 206 Week 1 DQ2 Apple's Cash Flow
ACC 206 Week 2 Assignment Chapter Two and Three Problems
ACC 206 Week 2 DQ1 Stock Features
ACC 206 Week 2 DQ2 Role of Management Accounting
ACC 206 Week 2 Journal Institute of Management Accounting
ACC 206 Week 3 Assignment Chapter Four and Five Problems
ACC 206 Week 3 DQ1 Issues in Costing
ACC 206 Week 3 DQ2 CVP and the Airline Industry
ACC 206 Week 3 Journal Hershey Company
ACC 206 Week 4 Assignment Chapter Six and Seven Problems
ACC 206 Week 4 DQ1 Issues in Standard Costs and Budgeting
ACC 206 Week 4 DQ2 Flexible Budgets
ACC 206 Week 5 Assignment Chapter Eight Problems
ACC 206 Week 5 Assignment Final Paper
ACC 206 Week 5 DQ1 Long-term Decision Making
ACC 206 Week 5 DQ2 Responsibilities in Management Accounting

2. ==============================================
ACC 206 Entire Course (New)
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ACC 206 Week 1 Assignment Chapter One Problems
ACC 206 Week 1 DQ1 Cash Flows Information
ACC 206 Week 1 DQ2 Apple's Cash Flow
ACC 206 Week 2 Assignment Chapter Two and Three Problems
ACC 206 Week 2 DQ1 Stock Features
ACC 206 Week 2 DQ2 Role of Management Accounting
ACC 206 Week 2 Journal Institute of Management Accounting
ACC 206 Week 3 Assignment Chapter Four and Five Problems
ACC 206 Week 3 DQ1 Issues in Costing
ACC 206 Week 3 DQ2 CVP and the Airline Industry
ACC 206 Week 3 Journal Hershey Company
ACC 206 Week 4 Assignment Chapter Six and Seven Problems
ACC 206 Week 4 DQ1 Issues in Standard Costs and Budgeting
ACC 206 Week 4 DQ2 Flexible Budgets
ACC 206 Week 5 Assignment Chapter Eight Problems
ACC 206 Week 5 Assignment Final Paper

3. ACC 206 Week 5 DQ1 Long-term Decision Making
ACC 206 Week 5 DQ2 Responsibilities in Management Accounting
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ACC 206 Week 1 Assignment Chapter One Problems (Ash)
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Ch 1 Critical Thinking Question 5:
Answer the following questions:
Why are noncash transactions, such as the exchange of common
stock a building, included on a statement of cash flows? How are
these noncash transactions disclosed?
Chapter 1 Exercise 1:
1. Classification of activities
Classify each of the following transactions as arising from an
operating (O), investing (I), financing (F), or noncash
investing/financing (N) activity.
a. ________ Received $80,000 from the sale of land.
b. ________ Received $3,200 from cash sales.
c. ________ Paid a $5,000 dividend.
d. ________ Purchased $8,800 of merchandise for cash.

4. e. ________ Received $100,000 from the issuance of common
stock.
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ACC 206 Week 1 Assignment Chapter One Problems (New)
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Answer the following questions:
Why are noncash transactions, such as the exchange of common
stock a building, included on a statement of cash flows? How are
these noncash transactions disclosed?
Chapter 1 Exercise 1:
1. Classification of activities
Classify each of the following transactions as arising from an
operating (O), investing (I), financing (F), or noncash
investing/financing (N) activity.
a. ________ Received $80,000 from the sale of land.
b. ________ Received $3,200 from cash sales.
c. ________ Paid a $5,000 dividend.
d. ________ Purchased $8,800 of merchandise for cash.
e. ________ Received $100,000 from the issuance of common
stock.
f. ________ Paid $1,200 of interest on a note payable.

5. ==============================================
ACC 206 Week 1 DQ 1 Cash Flows Information (Ash)
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Cash Flows Information
What information does the cash flow statement provide that you
cannot see in the other financial statements (income statement,
balance sheet, owner’s equity)? What elements of the cash flow
statement do you think are most important for company
management to monitor and why? Is this different for investors?
Guided Response:
Review your peers’ postings. Respond to at least two of classmates,
letting them know whether you agree with the use of the cash flow
statement and why. Additionally, share elements of the cash flow
statement that you see as being the greatest interest to investors (as
opposed to internal management) and why.
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ACC 206 Week 1 DQ 2 Apple's Cash Flow (Ash)
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Go to http://finance.yahoo.com. Enter in “AAPL” and click on the “get
quote” button, and it will bring up information on Apple. On the left

6. hand side you’ll see a section on Financials. Within that section, click
on the cash flow. Review the cash flow statement for Apple. How
would you summarize Apple’s cash flow position and what does this
statement tell you about where the money is coming from and where
it’s going? What would you suggest Apple’s do to improve its cash
position and why?
Guided Response:
Analyze several of your peers’ postings. Do you agree with the
posting? Let at least two of your peers know what you would add.
==============================================
ACC 206 Week 1 DQ 2 Apple's Cash Flow (New)
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Go to http://finance.yahoo.com. Enter in “AAPL” and click on the
“get quote” button, and it will bring up information on Apple. On the
left hand side you’ll see a section on Financials. Within that section,
click on the cash flow. Review the cash flow statement for Apple.
How would you summarize Apple’s cash flow position and what does
this statement tell you about where the money is coming from and
where it’s going? What would you suggest Apple’s do to improve its
cash position and why?
Guided Response:
Analyze several of your peers’ postings. Do you agree with the
posting? Let at least two of your peers know what you would add.

7. ==============================================
ACC 206 Week 1 DQ1 Cash Flows Information (New)
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What information does the cash flow statement provide that you
cannot see in the other financial statements (income statement,
balance sheet, owner’s equity)? What elements of the cash flow
statement do you think are most important for company
management to monitor and why? Is this different for investors?
Guided Response:
Review your peers’ postings. Respond to at least two of classmates,
letting them know whether you agree with the use of the cash flow
statement and why. Additionally, share elements of the cash flow
statement that you see as being the greatest interest to investors (as
opposed to internal management) and why.
==============================================
ACC 206 Week 2 Assignment Chapter Two and Three
Problems (Ash)
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Chapter Two and Three Problems

8. Please complete the following 7 exercises below in either Excel or a
word document (but must be single document). You must show your
work where appropriate (leaving the calculations within Excel cells is
acceptable). Save the document, and submit it in the appropriate
week using the Assignment Submission button.
Chapter 2 Exercise 1
1. Issuance of stock
Prepare journal entries to record the issuance of 100,000 shares of
common stock at $20 per share for each of the following independent
cases:
a. Jackson Corporation has common stock with a par value of $1
per share.
b. Royal Corporation has no-par common with a stated value of $5
per share.
c. French Corporation has no-par common; no stated value has
been assigned
Chapter 2 Exercise 3
3. Analysis of stockholders' equity
Star Corporation issued both common and preferred stock during
20X6. The stockholders' equity sections of the company's balance
sheets at the end of 20X6 and 20X5 follow.
20X6
20X5
Preferred stock, $100 par value, 10%
$580,000

9. ==============================================
ACC 206 Week 2 Assignment Chapter Two and Three
Problems (New)
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Please complete the following 7 exercises below in either Excel or a
word document (but must be single document). You must show your
work where appropriate (leaving the calculations within Excel cells is
acceptable). Save the document, and submit it in the appropriate
week using the Assignment Submission button.
Chapter 2 Exercise 1
1. Issuance of stock
Prepare journal entries to record the issuance of 100,000 shares of
common stock at $20 per share for each of the following
independent cases:
a. Jackson Corporation has common stock with a par value of $1
per share.
b. Royal Corporation has no-par common with a stated value of $5
per share.
c. French Corporation has no-par common; no stated value has
been assigned

10. Chapter 2 Exercise 3
3. Analysis of stockholders' equity
Star Corporation issued both common and preferred stock during
20X6. The stockholders' equity sections of the company's balance
sheets at the end of 20X6 and 20X5 follow.
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ACC 206 Week 2 DQ 1 Stock Features (Ash)
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Stock Features
1. What is callable preferred stock? Why do corporations issue such
stock? Given the different features that are associated with stock
(callable, cumulative, preferred, etc.), what type of stock would you
want to buy personally and why?
Guided Response :
Review your peers’ posts. Respond to at least two of your
classmates, letting them know if you agree with their type of desired
stock and whether your answer would change (and why) based on:
a. Different economic conditions
b. State of the company (if the company is in a growth phase versus
a mature state).
==============================================

11. ACC 206 Week 2 DQ 2 Role of Management Accounting
(Ash)
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Role of Management Accounting
Review the roles of management accounting within a company.
What is the most important role of management accounting? How is
that different than financial accounting?
Guided Response:
Review your peer's responsees. Respond to at least two of your peers,
adding at least two additional areas that management accountants
focus on that the author didn't include
==============================================
ACC 206 Week 2 DQ1 Stock Features (New)
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1. What is callable preferred stock? Why do corporations issue such
stock? Given the different features that are associated with stock
(callable, cumulative, preferred, etc.), what type of stock would you
want to buy personally and why?
Guided Response :

12. Review your peers’ posts. Respond to at least two of your
classmates, letting them know if you agree with their type of desired
stock and whether your answer would change (and why) based on:
a. Different economic conditions
b. State of the company (if the company is in a growth phase versus
a mature state).
==============================================
ACC 206 Week 2 DQ2 Role of Management Accounting
(New)
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Review the roles of management accounting within a company.
What is the most important role of management accounting? How is
that different than financial accounting?
Guided Response:
Review your peer's responsees. Respond to at least two of your
peers, adding at least two additional areas that management
accountants focus on that the author didn't include
==============================================
ACC 206 Week 2 Journal Institute of Management
Accounting (Ash)
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Institute of Management Accounting
While there are many instances of overlap between financial
accounting and management accounting, each group’s primary focus
is different. Review the Institute of Management Accounting’s (IMA)
website, specifically the “About IMA” and the “Resources and
Publications” sections of the website. Are you surprised by the topics
that management accountants are focusing on? Why or why not?
What interests you more, financial accounting or management
accounting?
Carefully review the Grading Rubric for the criteria that will be used
to evaluate your journal entry.
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ACC 206 Week 2 Journal Institute of Management
Accounting (New)
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While there are many instances of overlap between financial
accounting and management accounting, each group’s primary focus
is different. Review the Institute of Management Accounting’s (IMA)
website, specifically the “About IMA” and the “Resources and
Publications” sections of the website. Are you surprised by the topics
that management accountants are focusing on? Why or why not?

14. What interests you more, financial accounting or management
accounting?
Carefully review the Grading Rubric for the criteria that will be used
to evaluate your journal entry.
==============================================
ACC 206 Week 3 Assignment Chapter Four and Five
Problems (Ash)
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Chapter 4 and 5 Problems
Please complete the following 7 exercises below in either Excel or a
word document (but must be single document). You must show your
work where appropriate (leaving the calculations within Excel cells is
acceptable). Save the document, and submit it in the appropriate
week using the Assignment Submission button.
Chapter 4 Exercise 3
3. Cost flows and overhead application
Cleveland Metals uses a job cost system and applies factory overhead
to production at a predetermined rate of 180% of direct labor cost.
Data pertaining to recent operations follow.
current year. The Work in Process account contained a $24,600
balance on this date.

15. 639 were started during January.
during January amounted to $89,200 and $114,500, respectively.
job no. 638, with costs of $15,000 for direct materials and $20,000
for direct labor.
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ACC 206 Week 3 Assignment Chapter Four and Five
Problems (New)
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Please complete the following 7 exercises below in either Excel or a
word document (but must be single document). You must show your
work where appropriate (leaving the calculations within Excel cells is
acceptable). Save the document, and submit it in the appropriate
week using the Assignment Submission button.
Chapter 4 Exercise 3
3. Cost flows and overhead application
Cleveland Metals uses a job cost system and applies factory
overhead to production at a predetermined rate of 180% of direct
labor cost. Data pertaining to recent operations follow.

16. the current year. The Work in Process account contained a $24,600
balance on this date.
during January amounted to $89,200 and $114,500, respectively.
job no. 638, with costs of $15,000 for direct materials and $20,000
for direct labor.
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ACC 206 Week 3 DQ 1 Issues in Costing (Ash)
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Issues in Costing
Describe three issues/problems that a company could encounter
when trying to determine the actual cost of a good or service to be
used in the cost of goods sold. For each of your issues, provide an
example of a company or industry where these issues could be
present.
Guided Response:
Review your peers’ posts and respond to at least two of your
classmates. Describe how job order costing or activity-based costing
could resolve the issues your classmates mentioned in their posts.

17. ==============================================
ACC 206 Week 3 DQ 2 CVP and the Airline Industry (Ash)
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CVP and the Airline Industry
We’ve all experienced (or heard about) the challenges that the
airlines have been facing. Read the Zacks Investment Research
article, “Airline Industry Stock Outlook – August 2012” Identify three
factors that are affecting airline company’s ability to break even. For
each of your factors, discuss how these have an impact on the
breakeven (contribution margin, fixed costs, variable costs, a
combination, etc.), and what happens if these factors increase or
decrease.
Guided Response:
Review your peers’ posts and respond to at least two of your peers.
In each response, add two factors that your classmate hasn’t
included and explain how your additional factors influence the break-
even point.
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ACC 206 Week 3 DQ 2 CVP and the Airline Industry (New)
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18. We’ve all experienced (or heard about) the challenges that the
airlines have been facing. Read the Zacks Investment Research
article, “Airline Industry Stock Outlook – August 2012” Identify three
factors that are affecting airline company’s ability to break even. For
each of your factors, discuss how these have an impact on the
breakeven (contribution margin, fixed costs, variable costs, a
combination, etc.), and what happens if these factors increase or
decrease.
Guided Response:
Review your peers’ posts and respond to at least two of your peers.
In each response, add two factors that your classmate hasn’t
included and explain how your additional factors influence the
break-even point.
==============================================
ACC 206 Week 3 DQ1 Issues in Costing (New)
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Describe three issues/problems that a company could encounter
when trying to determine the actual cost of a good or service to be
used in the cost of goods sold. For each of your issues, provide an
example of a company or industry where these issues could be
present.
Guided Response:

19. Review your peers’ posts and respond to at least two of your
classmates. Describe how job order costing or activity-based costing
could resolve the issues your classmates mentioned in their posts.
==============================================
ACC 206 Week 3 Journal Hershey Company (Ash)
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Hershey Company
Go the Hershey website to learn how to make Hershey chocolate.
Review the process and take a look at some of the videos. Pay
particular attention to the process steps of milling and pressing,
mixing the ingredients, and refining.
In at least one paragraph, describe the costing system that you would
recommend Hershey use to account for its cost of goods sold and
why. Include a few product costs you think would be traceable, which
costs should be allocated, and how Hershey should account and apply
the manufacturing overhead costs.
Carefully review the Grading Rubric for the criteria that will be used
to evaluate your journal entry.
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ACC 206 Week 3 Journal Hershey Company (New)
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Go the Hershey website to learn how to make Hershey chocolate.
Review the process and take a look at some of the videos. Pay
particular attention to the process steps of milling and pressing,
mixing the ingredients, and refining.
In at least one paragraph, describe the costing system that you
would recommend Hershey use to account for its cost of goods sold
and why. Include a few product costs you think would be traceable,
which costs should be allocated, and how Hershey should account
and apply the manufacturing overhead costs.
Carefully review the Grading Rubric for the criteria that will be used
to evaluate your journal entry.
==============================================
ACC 206 Week 4 Assignment Chapter Six and Seven
Problems (Ash)
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Chapter 6 and 7 Problems
Please complete the following 8 exercises below in either Excel or a
word document (but must be single document). You must show your
work where appropriate (leaving the calculations within Excel cells is

21. acceptable). Save the document, and submit it in the appropriate
week using the Assignment Submission button.
Chapter 6 Exercise 2
2. Schedule of cash collections
Sugarland Company sells a single product and anticipates opening a
new facility in Charlotte on May 1 of the current year. Expected sales
during the first three months of activity are: May, $60,000; June,
$80,000; and July, $85,000. Thirty percent of all sales are for cash;
the remaining 70% are on account. Credit sales have the following
collection pattern:
==============================================
ACC 206 Week 4 Assignment Chapter Six and Seven
Problems (New)
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Please complete the following 8 exercises below in either Excel or a
word document (but must be single document). You must show your
work where appropriate (leaving the calculations within Excel cells is
acceptable). Save the document, and submit it in the appropriate
week using the Assignment Submission button.
Chapter 6 Exercise 2
2. Schedule of cash collections

22. Sugarland Company sells a single product and anticipates opening a
new facility in Charlotte on May 1 of the current year. Expected sales
during the first three months of activity are: May, $60,000; June,
$80,000; and July, $85,000. Thirty percent of all sales are for cash;
the remaining 70% are on account. Credit sales have the following
collection pattern:
Chapter 6 Exercise 4
4. Production and cash-outlay computations
RPR, Inc., anticipates that 120,000 units of product K will be sold
during May. Each unit of product K requires four units of raw
material A. Actual inventories as of May 1 and budgeted inventories
as of May 31 follow.
==============================================
ACC 206 Week 4 DQ 1 Issues in Standard Costs and
Budgeting (Ash)
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Issues in Standard Costs and Budgeting
Review the Standard costs: wake up and smell the coffee.article.
When evaluating performance, many organizations compare current
results with the actual results of previous accounting periods. Is an
organization that follows this approach likely to encounter any
problems? Explain.
Guided Response:

23. Review your peers’ posts and respond to at least two of your
classmates. Describe how job order costing, process costing, or
activity based costing could resolve or exacerbate the issues your
classmates discussed in their initial posts.
==============================================
ACC 206 Week 4 DQ 2 Flexible Budgets (Ash)
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Description Reviews (0)
Flexible budgets provide different information than static budgets.
Discuss some of these differences. Is a flexible budget always better?
Are there times when you’d recommend using a static budget over a
flexible budget?
Guided Response:
Review your peers’ posts and respond to at least two of your
classmates. Discuss whether you agree or disagree with the uses of a
flexible budget and why.
==============================================
ACC 206 Week 4 DQ 2 Flexible Budgets (New)
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24. Flexible budgets provide different information than static budgets.
Discuss some of these differences. Is a flexible budget always better?
Are there times when you’d recommend using a static budget over a
flexible budget?
Guided Response:
Review your peers’ posts and respond to at least two of your
classmates. Discuss whether you agree or disagree with the uses of a
flexible budget and why.
==============================================
ACC 206 Week 4 DQ1 Issues in Standard Costs and
Budgeting (New)
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Review the Standard costs: wake up and smell the coffee.article.
When evaluating performance, many organizations compare current
results with the actual results of previous accounting periods. Is an
organization that follows this approach likely to encounter any
problems? Explain.
Guided Response:
Review your peers’ posts and respond to at least two of your
classmates. Describe how job order costing, process costing, or
activity based costing could resolve or exacerbate the issues your
classmates discussed in their initial posts.
==============================================

25. ACC 206 Week 5 Assignment Chapter Eight Problems (Ash)
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Chapter Eight Problems
Please complete the following 5 exercises below in either Excel or a
word document (but must be single document). You must show your
work where appropriate (leaving the calculations within Excel cells is
acceptable). Save the document, and submit it in the appropriate
week using the Assignment Submission button.
Chapter 8 Exercise 1:
1. Basic present value calculations
Calculate the present value of the following cash flows, rounding to
the nearest dollar:
a. A single cash inflow of $12,000 in five years, discounted at a
12% rate of return.
b. An annual receipt of $16,000 over the next 12 years, discounted
at a 12% rate of return.
c. A single receipt of $15,000 at the end of Year 1 followed by a
single receipt of $10,000 at the end of Year 3. The company has a
10% rate of return.
d. An annual receipt of $8,000 for three years followed by a single
receipt of $10,000 at the end of Year 4. The company has a 12% rate
of return.

26. ==============================================
ACC 206 Week 5 Assignment Chapter Eight Problems (New)
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Please complete the following 5 exercises below in either Excel or a
word document (but must be single document). You must show your
work where appropriate (leaving the calculations within Excel cells is
acceptable). Save the document, and submit it in the appropriate
week using the Assignment Submission button.
Chapter 8 Exercise 1:
1. Basic present value calculations
Calculate the present value of the following cash flows, rounding to
the nearest dollar:
a. A single cash inflow of $12,000 in five years, discounted at a
12% rate of return.
b. An annual receipt of $16,000 over the next 12 years, discounted
==============================================
ACC 206 Week 5 Assignment Final Paper (Ash)
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27. Final Paper
Focus of the Final Paper
You’ve just been hired onto ABC Company as the corporate controller.
ABC Company is a manufacturing firm that specializes in making
cedar roofing and siding shingles. The company currently has annual
sales of around $1.2 million, a 25% increase from the previous year.
The company has an aggressive growth target of reaching $3 million
annual sales within the next 3 years. The CEO has been trying to find
additional products that can leverage the current ABC employee
skillset as well as the manufacturing facilities.
As the controller of ABC Company, the CEO has come to you with a
new opportunity that he’s been working on. The CEO would like to
use the some of the shingle scrap materials to build cedar dollhouses.
While this new product line would add additional raw materials and
be more time-intensive to manufacture than the cedar shingles, this
new product line will be able to leverage ABC’s existing
manufacturing facilities as well as the current staff. Although this
product line will require added expenses, it will provide additional
revenue and gross profit to help reach the growth targets. The CEO is
relying on you to help decide how this project can be afforded
Provide details about the estimated product costs, what is needed to
break even on the project, and what level of return this product is
expected to provide.
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ACC 206 Week 5 Assignment Final Paper (New)
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Focus of the Final Paper
You’ve just been hired onto ABC Company as the corporate
controller. ABC Company is a manufacturing firm that specializes in
making cedar roofing and siding shingles. The company currently has
annual sales of around $1.2 million, a 25% increase from the
previous year. The company has an aggressive growth target of
reaching $3 million annual sales within the next 3 years. The CEO has
been trying to find additional products that can leverage the current
ABC employee skillset as well as the manufacturing facilities.
As the controller of ABC Company, the CEO has come to you with a
new opportunity that he’s been working on. The CEO would like to
use the some of the shingle scrap materials to build cedar
dollhouses. While this new product line would add additional raw
materials and be more time-intensive to manufacture than the cedar
shingles, this new product line will be able to leverage ABC’s existing
manufacturing facilities as well as the current staff. Although this
product line will require added expenses, it will provide additional
revenue and gross profit to help reach the growth targets. The CEO is
relying on you to help decide how this project can be afforded
Provide details about the estimated product costs, what is needed to
break even on the project, and what level of return this product is
expected to provide.
==============================================
ACC 206 Week 5 DQ 1 Long-term Decision Making (Ash)

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Long-term Decision Making
List a few of the issues and considerations businesses should have
when it comes to the selection of long-term investments and how
those issues impact the various financial statements.
Guided Response:
Review your peer’s posts. Respond to at least two of your peers
describing how these issues can be overcome by the tools discussed
in this chapter and why (i.e., looking at IRR, NPV, cash flo
==============================================
ACC 206 Week 5 DQ 1 Long-term Decision Making (New)
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List a few of the issues and considerations businesses should have
when it comes to the selection of long-term investments and how
those issues impact the various financial statements.
Guided Response:
Review your peer’s posts. Respond to at least two of your peers
describing how these issues can be overcome by the tools discussed
in this chapter and why (i.e., looking at IRR, NPV, cash flow).

30. ==============================================
ACC 206 Week 5 DQ 2 Responsibilities in Management
Accounting (Ash)
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Responsibilities in Management Accounting
Review the rights and responsibilities of Certified Management
Accountants:
What are some of the ethical responsibilities and obligations that
management accountants have within an organization? Provide
some examples. Are these responsibilities different than the
obligations for financial accountants?
Guided Response:
Review your peer’s posts. Respond to at least two of your peers
outlining the responsibilities that you feel are the most important to
management accountants.
=====================================================
ACC 206 Week 5 DQ 2 Responsibilities in Management
Accounting (New)
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31. Review the rights and responsibilities of Certified Management
Accountants:
What are some of the ethical responsibilities and obligations that
management accountants have within an organization? Provide
some examples. Are these responsibilities different than the
obligations for financial accountants?
Guided Response:
Review your peer’s posts. Respond to at least two of your peers
outlining the responsibilities that you feel are the most important to
management accountants.