COURSE SYLLABUS
I. PREFIX NUMBER: ACCT 312
COMPLETE TITLE: INTERMEDIATE ACCOUNTING II
CREDIT HOURS: 3 CREDIT HOURS
II.
TERM
AND YEAR: FALL 2003 OFFICE HOURS:
MWF
MWF
R
INSTRUCTOR: RICK BRYANT OFFICE LOCATION:DEBUSK
CENTER
308-A
E-MAIL RBBLMU@HOTMAIL.COM
III. COURSE
PREREQUISITES: ACCT 212
CO-REQUISITES: NONE
RECOMMENDED ANTECEDENTS: NONE
IV. COURSE DESCRIPTION: A continuation of the study of generally
accepted accounting principles. The
emphasis will be on "Liability and Stockholders' Equity Accounting"
which has the purpose of making students aware of the alternative methods of
corporate finance and many accounting principles that are reflected in the
liability and stockholders' equity section of corporate balance sheets. The course will also cover several advanced
topics, which include financial reporting of income taxes, accounting for
changes and error corrections, reporting of cash flows, and accounting for leases
and retire benefits.
V. TEXT: KIESCO/WEYGANDT
INTERMEDIATE ACCOUNTING NINTH
EDITION
WILEY
VI. COURSE
OBJECTIVES:
1.
Current and Contingent Liabilities.
2.
Long-Term Debt.
3. Stockholders'
Equity: Corporate Formation and
Contributed
Capital.
4.
Stockholders' Equity: Operations, Earnings,
Dividends,
and Other Issues.
5.
Financial Reporting of Income Taxes.
6.
Accounting for Changes and Corrections of Errors.
7.
Reporting Cash Flow Information.
8.
Accounting for Leases.
9.
Accounting for Retirement Benefits.
VII. OUTLINE OF COURSE
CONTENT/UNITS OF INSTRUCTION
WEEKLY OUTLINES WILL BE DISTRIBUTED
EACH CLASS.
VIII. REQUIRED
READINGS:
ASSIGNED CHAPTERS
X. SUGGESTED READINGS/BIBLIOGRAPHY
ARTICLES "JOURNAL OF
ACCOUNTANCY"
EXCEL APPLICATIONS
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 CHAPTERS 12 THROUGH 16 200 POINTS
FINAL CHAPTERS 17, 20, 21, 22, 24 200 POINTS
WEEKLY ASSIGNMENTS (1 POINT EACH) 150 POINTS
WEEKLY QUIZ (EACH FRIDAY -1 POINTS
EACH) 150 POINTS
CASH FLOW PROJECT 150 POINTS
PROJECT 150
POINTS
GRADING SCALE:
960 – 1,000 POINTS A
900 – 959 B+
830 – 889 B
780 – 829 B-
730 – 779 C+
690 – 729 C
660 – 689 C-
500 – 559 D
BELOW 500 F
XIII. UNITS OF
INSTRUCTION: CHAPTERS 13 THROUGH 17,
20, 21, 22,AND 24.
XIV. STUDENT WITH DISABILITY: Any student with a disability requiring accommondation(s) should make an appointment with the Vice
President for Student Affairs (423)-869-6363 to discuss specific needs.
ACADEMIC INTEGRITY: Student should refer to section in the LMU
Undergraduate Catalog – 2003-2004 on Academic Integrity.
XIV. DATE OF REVISION: