Online Course Syllabus AC410C Intermediate Accounting III

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1 Online Course Syllabus AC410C Intermediate Accounting III Important Notes: This document provides an overview of expectations for this online course and is subject to change prior to the term start. Changes may also occur during the term due to faculty or SPS Distance Learning course updates. Some links may only be active once the term starts. For this course you must check the Regis Bookstore: efollett.com for the most current online course material information. Course Description Prerequisites Course Outcomes Required Course Materials Grading Criteria Assignments COURSE DESCRIPTION This course is the conclusion of the in-depth study of financial accounting topics begun in AC410a, Intermediate Accounting I, and continued in AC410b, Intermediate Accounting II. Areas emphasized include the proper treatment and reporting of investments, income taxes, pension and postretirement benefits, and leases. Other areas discussed include the statement of cash flows, accounting change and error analysis and full disclosure in financial reporting. The course is a combination of theory and the solution of practical problems. COURSE PREREQUISITES Basic knowledge and understanding of accounting is a prerequisite to this

2 course. This requirement can be met by completion of Principles of Accounting I and II AC320a and AC320b (or similar courses from other institutions) and completion of Intermediate Accounting I and II AC410a and AC410b. COURSE OUTCOMES Upon completion of this course, participants will be able to: Account for investments in debt and equity securities, both temporary and long term, including the three types of debt securities and long-term investments in stock of other companies. Identify the various issues that affect the proper accounting treatment and presentation of income tax expense and the related liability in financial statements. Identify the various issues that affect the proper accounting for pension and postretirement benefits. Evaluate lease transactions and properly classify them as either operating or capital leases, and discuss the accounting treatment on both the lessor s and lessee s books. Identify the various types of accounting changes and the appropriate accounting treatment for each type, including the analysis and correction of errors. Prepare a statement of cash flows using both the direct and indirect methods in accordance with Financial Accounting Standards Board (FASB) No. 95. Define and discuss the full disclosure principle as it pertains to accounting information, and the different types of financial reports furnished, including segment reporting, interim reporting and the role of notes to the financial statements.

3 COURSE MATERIALS Textbook Kieso, D.E., Weygandt, J.J. & Warfield, T.D. Intermediate Accounting, 2007 (12th ed.). Wiley Publishers Optional resources* Kieso, D.E., Weygandt, J.J. & Warfield, Excel Working Papers: Volume I; 2007 (12th ed.). Wiley Publishers Kieso, D.E., Weygandt, J.J. & Warfield, Study Guide Volumn II Intermediate Accounting, 2007, (12th ed.). Wiley Publishers Kieso, D.E., Weygandt, J.J. & Warfield, Working Papers Volume II Intermediate Accounting, 2007 (12th ed.). Wiley Publishers Kieso, D.E., Weygandt, J.J. & Warfield, Problem Solving Survival Guide Volume II Intermediate Accounting (12th ed.). Wiley Publishers * NOTE: Each of these items comes in two volumes. GRADING POLICY Suggested Evaluation Criteria: Written homework assignments 50 points per week (300 total points; drop lowest grade)

4 Forum discussion assignments 25 points per week (200 total points) Examinations 100 points per exam (300 points total) 800 pts. AC410c Online Course Assignments This course is organized around an eight-week program. Weekly outcomes, assignments, and critical information are organized week-by-week. Typically, each week includes a reading assignment, forum submittal, assignment, and work on your final course project. Work on your final project every week and make periodic submittals of your progress as required by your Facilitator. Online weeks correlate to a 7-day work week. Each week's work begins on a Sunday. Week 1 begins on the first day of the session, which is always a Monday. Prior to the start of each week, before Sunday, complete the reading assignments. On Sunday of each week, read your weekly critical information found in the Week-by-Week section. (Note: Your timely understanding of critical information content may be required to complete your weekly assignment or final project.) Submit all homework as an attachment in either Microsoft Excel or Word. Generally: By Wednesday of each week, participate in the Forum discussions, read other student postings, and reply, when appropriate, to their postings. By Friday of each week, save a copy of your assignments for yourself and them to your Facilitator.

5 View Assignments by Week Week: Week1 Kieso, Chapter 17 Week-by-Week online content for Week 1 Textbook: Chapter 17 required Complete questions 4, 12, 15, 18, 20 and 24, exercises and 17-18, and problems 17-6 and Submit all homework as an attachment in Microsoft Excel to your facilitator no later than EOD Monday of Week 2 of the class. Introduction Post a message to the Forum Discussion under Introductions to introduce yourself, describe your accounting experience, and tell when you completed your most recent intermediate accounting course. Forum Discussion Questions assignments. Please post your response to the following questions in the Forum by Thursday, end of day (EOD) of Week 1, and post responses to your classmates by Monday EOD of Week 2.

6 Week 2 Kieso, Chapter 19 Week-by-Week online content for Week 2 Textbook: Chapter 19 required Complete questions 3, 4, 11 and 16, exercise 19-6, and problems 19-1 and Submit all homework as an attachment in Microsoft Excel to your facilitator no later than EOD Monday of Week 3 of the class. Please post your responses in the Forum by Thursday EOD of Week 2 and post responses to your classmates by Monday EOD of Week 3. Week 3 Kieso, Chapter 20 Week-by-Week online content for Week 3

7 Textbook: Chapter 20 required Complete questions 2, 10, 11, 12, 14, and 24, exercise 20-11, and problem Submit all homework as an attachment in Microsoft Excel to your facilitator no later than EOD Monday of Week 4 of the class. Please post your responses in the Forum by Thursday EOD of Week 3 and post responses to your classmates by Monday EOD of Week 4. Written Exam: Complete the online examination covering the material from Weeks 1 and 2 (Chapters 17 and 19) by EOD Monday of Week 4 of class. Week 4 Kieso, Chapter 21 Week-by-Week online content for Week 4 Textbook: Chapter 21 required Complete questions 2, 3, 9, and 19, exercises 21-1, 21-4, and 21-10, and problem Submit all homework to your facilitator, as a Microsoft Excel document, no later than EOD Monday of Week 5 of the class.

8 Please post your responses in the Forum by Thursday EOD of Week 4 and post responses to your classmates by Monday EOD of Week 5. Week 5 Kieso, Chapter 22 Week-by-Week online content for Week 5 Textbook: Chapter 22 required Complete questions 1, 2, 8, and 12; Exercise 22-21; Problems and Submit all homework to your facilitator, as a Microsoft Excel document, no later than EOD Monday of Week 6 of the class. Please post your responses in the Forum by Thursday EOD of Week 5 and post responses to your classmates by Monday EOD of Week 6.

9 Week 6 Kieso, Chapter 23 Week-by-Week online content for Week 6 Textbook: Chapter 23 required Complete questions 3, 9, 12, 16, 17, and 20; Problem Submit all homework to your facilitator, as a Microsoft Excel document, no later than EOD Monday of Week 7 of the class. Please post your responses in the Forum by Thursday EOD of Week 6 and post responses to your classmates by Monday EOD of Week 7. Written Exam: Complete the online examination covering the material from Weeks 3 through 5 (Chapters 20 through 22) by EOD Monday of Week 7 of class. Week 7 Kieso, Chapter 24, including Appendix A Week-by-Week online content for Week 7

10 Textbook: Chapter 24 required Complete questions 1, 2, 5, 7, 8, 11, 12, 13, 16, 17, 18, 19, 20, 21, 22, and 27; Cases 24-3, 24-8, and Submit all homework to your facilitator, as a Microsoft Excel document, no later than EOD Monday of Week 8 of the class. Please post your responses in the Forum by Thursday EOD of Week 7 and post responses to your classmates by Monday EOD of Week 8. Week 8 Week-by-Week online content for Week 8 Please post your responses in the Forum by Tuesday EOD of Week 8 and post responses to your classmates by Friday EOD of Week 8. Written Exam: Complete the online examination covering the course material from Weeks 1 through 7 (Chapters 17 and ) by EOD Thursday of Week 8 of class.

11 Evaluation: Please take the time to complete an online evaluation of this course located at the bottom of the Week by Week. Thanks! Please contact if you need assistance or to report any problems Regis University. All rights reserved.

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