COURSE SYLLABUS

 

 

 

 

 

I.   PREFIX NUMBER:    ACCT 312

     COMPLETE TITLE:   INTERMEDIATE ACCOUNTING II

     CREDIT HOURS:     3 CREDIT HOURS

 

II.          TERM AND YEAR: FALL 2004  OFFICE HOURS:

                               MWF  8:50 –  9:50

                               MW   2:15 -  3:15

          Virtual office hours   R    8:00 -  9:00 

                 

     INSTRUCTOR: RICK BRYANT  OFFICE LOCATION:DEBUSK CENTER

                                                    308-A

                               E-MAIL rbryant@lmunet,edu

 

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/WARFIELD

       FUNDAMENTALS OF INTERMEDIATE ACCOUNTING

       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

     PROJECT                                    150 POINTS    

     WEEKLY ASSIGNMENTS (1 POINT EACH)          150 POINTS

     WEEKLY QUIZ (EACH FRIDAY -1 POINTS EACH)   150 POINTS

     CASH FLOW 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 12 THROUGH 17, APPENDIX F & G.

 

XIV.          STUDENT WITH DISABILITY:  Any student with a disability requiring accommodation (s) should make an appointment with the Vice President for Student Affairs (4230-869-6363.

 

  XV.  ACADEMIC INTEGRITY:  student should refer to section in LMU Undergraduate Catalog – 2004-2005 on Academic Integrity. 

 

 XVI.   DATE OF REVISION:  AUGUST 11, 2004