COURSE SYLLABUS
I. PREFIX NUMBER: ACCT 310
COMPLETE TITLE: FINANCIAL ACCOUNTING THEORY
CREDIT HOURS: 3 CREDIT HOURS
II. TERM AND YEAR: FALL 2003 OFFICE
HOURS:
MWF
MW
R
INSTRUCTOR:RICK BRYANT OFFICE LOCATION: DEBUSK CENTER
308-A
EMAIL RBBLMU@HOTMAIL.COM
III. COURSE
PREREQUISITES: ACCT 212
CO-REQUISITES: NONE
RECOMMENDED ANTECEDENTS: NONE
IV. COURSE DESCRIPTION: The "Theoretical Foundation for
Financial Reporting" will prepare the student with the conceptual
background necessary to understand generally accepted accounting principles and
alternatives to those principles. The "Tools of Accounting" will review
the accounting cycle and provide the accounting student with basic concepts
concerning time value of money applications.
The course will also investigate "Additional Financial Issues"
in the areas of earnings per share, revenue measurement and income
presentation, additional financial issues and financial reporting and changing
prices.
V. TEXT: KIES0/WEYGANDT/WARFIELD
FUNDAMENTALS OF INTERMEDIATE
ACCOUNTING
VI. COURSE OBJECTIVES:
1.
The Financial Accounting Environment.
2.
Financial Accounting Theory
3.
Nature and Measurement of Elements of Financial
Statements.
4.
Basic Financial Statements.
5.
The Accounting Cycle.
6.
Time Value of Money Applications.
7.
Revenue Measurement and Income Production.
8.
Earnings Per Share.
9.
Additional Disclosure Issues and Financial
Analysis.
10.
Financial Reporting and Changing Prices.
VII. OUTLINE OF COURSE CONTENT/UNITS OF
INSTRUCTION
WEEKLY ASSIGNMENT WILL BE DISTRIBUTED
EACH CLASS.
VIII. REQUIRED
READINGS:
ASSIGNED CHAPTERS
X. SUGGESTED READINGS/BIBLIOGRAPHY
ARTICLES "JOURNAL OF
ACCOUNTANCY"
XI. METHODS OF INSTRUCTION AND LEARNING: Assignment sheet attached will advise student
chapters to read and required problems to be completed. Assigned chapters will be discussed and
assigned exercises and problems will be tool to promote class discussion. Various article and cases will be distributed
to students for reading and discussion.
XII. COURSE REQUIREMENTS AND EVALUATION METHODS:
ATTENDANCE IS REQUIRED:
AVAILABLE POINTS:
MID TERM EXAM CHAPTERS 1 - 6 200 POINTS
FINAL EXAM CHAPTERS 17, APPENDIX
A,F,G 200 POINTS
WEEKLY ASSIGNMENTS 150 POINTS
WEEKLY QUIZ 150 POINTS
RESEARCH PROJECT 150 POINTS
FINANCIAL STATEMENT PREPARATION 150 POINTS
ASSIGNMENTS AND
QUIZZES AVAILABLE WILL EXCEED 300 POINTS, MAXIMUM AVAILABLE IS 300. ASSIGNMENTS AND QUIZZES MISSEED CANNOT BE
MADE UP.
GRADING SCALE:
960 TO 1,000 POINTS A
900 -
959 B+
830 -
889 B
780 -
829 B-
730 -
779 C+
690 -
729 C
660 -
689 C-
500 -
659 D
BELOW 500 F
XIII. UNITS OF INSTRUCTION: CHAPTERS 1
THROUGH 6,17; APPENDIX A,F,G.
XIV. STUDENT WITH DISABILITY: Any student with a disability requiring accommondation(s) should make an appointment with the Vice
President for Student Affairs (423)-869-6393 to discuss specific needs.
XV. ACADEMIC INTEGRITY: Student should refer to section in the LMU
Undergraduate Catalog – 2003-2004 on Academic Integrity.
XVI. DATE OF REVISION: