COURSE SYLLABUS

 

 

 

 

 

I.      PREFIX NUMBER:        ACCT 311

      COMPLETE TITLE:     INTERMEDIATE ACCOUNTING I

      CREDIT HOURS:           3 CREDIT HOURS

 

 

II.  TERM AND YEAR:       SPRING 2004         OFFICE HOURS:     MWF  8:30 – 9:50

                                                                                                                    MW   2:30 --  3:50

                                                                                                                    MW  6:10 – 6:25

 

      INSTRUCTOR:    RICK BRYANT             OFFICE LOCATION:  DEBUSK CENTER

                                                                                                                          308-A EXT 6262

                                                                              E-MAIL        RBBLMU@HOTMAIL.COM

 

III. COURSE PREREQUISTIES:                   ACCT 212

       CO-REQUISTIES:                                     NONE

       RECOMMENDED ANTECEDENTS:     NONE

 

IV. COURSE DESCRIPTION:   A continuation of the study of generally accepted accounting principles and financial reporting requirements.  The emphasis will be on “Asset Accounting” and “Liability Accounting”.  Major emphasis will be on development of professional judgment.

 

V.     TEXT:     KIESO/WEYGANDT/ WARFIELD

                        FUNDAMENTALS OF INTERMEDIATE ACCOUNTING     

                        WILEY

 

VI. COURSE OBJECTIVES: 

            GENERALLY ACCEPTED ACCOUNTING PRINCIPLES REGARDING FINANCIAL REPORTING OF

   

1.      Cash and Receivables.

2.     Valuation of Inventory: A Cost Basis Approach.

3.     Inventories:  Additional Valuation Problems.

4.     Acquisition and Disposition of Property, Plant and Equipment.

5.     Depreciation, Impairments and Depletion.

6.     Intangible Assets.

7.     Current Liabilities and contingencies.

8.     Long-term Liabilities.

9.     Investments.

 

VIII. OUTLINE OF COURSE CONTENT/UNITS OF INSTRUCTION:  (SEE ATTACHED)

 

IX.   REQUIRED READINGS:  -   ASSIGNED CHAPTERS

 

X.      SUGGESTED READING/BIBLIOGRAPHY:

            ARTICLE “JOURNAL OF ACCOUNTANCY”

            EXCELL APPLICATIONS

 

XI.   METHODS OF INSTRUCTION AND LEARNING:  Assignment sheets will be

        distributed advising student of required and assignments.  Assigned chapters will be

        discussed and assigned exercises and problems will be tool to promote class discussion.

 

XII. COURSE REQUIREMENTS AND EVALUATION METHODS:

 

         ATTENDANCE IS REQUIRED:

 

         AVAILABLE POINTS:

              MID-TERM                                                                                         100 POINTS

              FINAL                                                                                                  100 POINTS

              RESEARCH PAPER – FINANCIAL REPORTING OF

                   EMPLOYEE STOCK OPTIONS                                                  100 POINTS

              15 ASSIGNMENTS WORTH 20 POINTS EACH                             300 POINTS

 

CLASS ASSIGNMENTS WILL BE AVAILABLE IN EXCESS OF 300 POINTS.  MISSED ASSIGNMENTS CANNOT BE MADE UP.  THE MAXIMUM ASSIGNMENT POINTS IS 300.

 

 

 

 

 

  GRADING SCALE:

 

     560 - 600 POINTS                                                 A

     535 - 559                                                                 A-

     500 - 534                                                                 B+

     470 - 499                                                                 B

     420 - 469                                                                 B-

     375 - 419                                                                 C+

     350 - 374                                                                 C

     325 - 349                                                                 C-

     300 - 324                                                                 D

     BELOW 299                                                          F

 

XIII. UNITS OF INSTRUCTION:   ASSIGNED CHAPTERS.

 

 

 

XIV.  STUDENT WITH DISABILITY:  Any student with a disability requiring accommodation(s) should make an appointment with Vice President for Student Affairs (423)-869-6393.

 

XV.  ACADEMIC INTEGRITY:  Student should refer to section in the LMU Undergraduate Catalog – 2003-2004 on academic Integrity.

 

XVI.  DATE OF REVISION:  January 10, 2004.