1 ACTG 051A: Intermediate Accounting 1A Foothill College, Summer 2015 Course Description: Review of financial accounting standards, accounting information processing systems and the resulting financial statements. Selected topics related to present value applications, valuation techniques, and revenue recognition. Also covered, accounting for cash, receivables, and inventory. Student Learning Outcomes: Upon completion of the course, students will be able to: 1. Describe the purpose of each of the financial statements and its elements. 2. Research the relevant financial accounting standard (s) as they relate to questions, problems, or other accounting issues. 3. Apply financial accounting standards in solving problems and cases. 4. Present financial statements, including appropriate disclosures, as required by the related financial accounting standards. 5. Account for cash, receivables, and inventories. 6. Describe the direct and indirect effect (s) of transactions on the Financial Statements and their elements. Prerequisite: ACTG 1B Instructor: Address: Office: Rebecca Butler Online; ETUDES Chat Room; this class does not meet on campus Required Materials Textbook: Intermediate Accounting (2014 FASB Update), 15th edition, Donald Keiso, Jerry J. Weygandt, & Terry D. Warfield. This text will be used for Intermediate Accounting 51B and 51C. WileyPlus must be purchased to access the ebook, required readings, homework, multimedia tools, and videos. The textbook and WileyPlus access may be purchased from the Foothill College Bookstore in person or by visiting its website at Follow the instructions at the end of the syllabus to register for and access WileyPlus. Other: calculator, permanent address, reliable access to the Internet, and familiarity with including knowledge of receiving and sending attachments.
2 Communication The class will use four methods of communication: Announcements, Private Messages, the Chat Room, and Discussion Forums. If I am addressing the class as a group I will send you an Announcement. If I need to contact you personally or you need to communicate with me only, we will use the Private Messages section of Etudes. The best way to reach me is via Private Message in Etudes. I check Private Messages most days and will generally respond within hours during normal business hours (9-5) Monday through Friday. Be sure to reference the chapter, assignment, case, and/or page number in your s. If you would like to converse with another student or me in real time, we can use the Chat Room in Etudes. Make an appointment with the other person(s) you would like to meet with to ensure you will be in the Chat Room at the same time. Discussion Forums Discussion Forums will be the most used communication method in class. You can earn points by posting in the Discussion Forums. You can post questions, respond to questions from other classmates, post suggestions, and tips for your classmates. I encourage you to use these forums for all your chapter related questions so other students can benefit as well. Class Introduction Forum One of your first requirements is to post an introduction about yourself under Discussions and Messages section on Etudes. When you go to the Discussions board, you will see a separate forum there for posting introductions. I have already posted my introduction. Class Content and Requirements This course covers chapters 1, 2, 3, 5, 6,, 8, 9, and 18 of the required textbook. Each chapter has a list of tasks that students should complete. Tasks typically include chapter readings, submitting homework, and discussion forum postings. Readings The reading assignments are the most critical element of this course. Success in all class activities depends on completing the textbook and additional readings. Students are expected to refer to readings in discussion forum postings. Discussion Forums, % of final grade Discussion postings are required throughout class. Forum topics will be both instructor and student initiated. Postings will include a variety of conceptual topics, analysis of procedures and calculations, and in depth discussions of class assignments. Chapter Homework, % of final grade Each chapter requires completion of exercises and problems from the textbook. Exercises reinforce accounting concepts, while emphasizing calculations and procedural learning objectives. Problems reinforce and test student understanding of advanced concepts and analysis. Additionally most chapters include homework on IFRS. All homework is completed and submitted in WileyPlus. Paper Review, 3% of final grade A written summary on an assigned accounting paper is required.
3 Midterm Exams, % of final grade Two computerized midterm exams are administered in WileyPlus. Each midterm exam requires two hours to complete. Midterm Exam 1 covers Chapters 1, 2, 3, and 5. Midterm Exam 2 covers Chapters 6,, and 8. Each midterm is worth 150 points. Final Exam, % of final grade The Final Exam is computerized and administered in WileyPlus. The Final Exam requires three hours to complete. The final exam covers Chapters 1, 2, 3, 5, 6,, 8, 9, and 18. Midterms and the Final Exam are due on the dates noted on the last page of the syllabus. Grading The class grading scale is based on 1,000 available points. Points are awarded for completion of exercises, problems, exams; and participation in discussion forums. Points are not awarded for all of the activities that are required for this class. However, success in the class depends on completion of all of the assigned activities. No extra credit will be given. Final course grades are determined based on the grading scale below. A ,000 points A points A points B points B points B points C points C -69 points C points D points D points D points F points Student Responsibilities Academic Honor Code Foothill College assumes that students will pursue their studies with integrity and honesty; however, if students are caught cheating or plagiarizing, a process will be followed that will result in severe consequences. Please visit for a complete description of Foothill s Academic Honor Code. Online Etiquette Please treat others in this course with the same level of respect that you would like to be treated. Withdrawal from the class Students assume responsibility for completing the course. Should you decide to drop the course during the session, there are several options you can use to drop a class. You will be required to supply the complete course title and course number. Simply complete one of the drop process steps listed below: Log in to MyPortal and follow the instructions posted on the site. Visit the Admissions & Records Office in-person during business hours. Be certain to bring your Student Identification Number and photo identification. Late Assignments Since this is not a self-paced class, there are set due dates and students are expected to complete assignments in a timely manner. Late assignments will not be accepted. Assignments are due by the date and time shown on the last page of this syllabus.
4 Disability Accommodations To obtain disability-related accommodations, students must contact Disability Resource Center (DRC) as early as possible in the quarter. To contact DRC, you may: Visit DRC in Room 5801 (near Lot 5) DRC at Call DRC at to make an appointment If you already have an accommodation notification from DRC, please contact me privately to discuss your needs.
5 ACTG 51A: Intermediate Accounting - Summer Tentative Due Dates Due at 11:00 pm Assignments Earning Points Points Friday, June 12, 2015 Monday, June 15, 2015 Discussion: Class Introduction Discussion: Chapter 3 Homework: WileyPlus Introduction Homework: Chapter 3 Discussion: Chapters 1 and 2 Friday, June 19, 2015 Homework: Chapter 1 Homework: Chapter 2 Discussion: Chapter 5 Monday, June 22, 2015 Homework: Chapter 5 Paper Review Wednesday, June 24, 2015 Midterm Exam 1: Chapters 1, 2, 3, and Friday, June 26, 2015 Monday, June 29, 2015 Friday, July 03, 2015 Monday, July 06, 2015 Discussion: Chapter 6 Discussion: Chapter Discussion: Chapter 8 Discussion: Chapter 9 Homework: Chapter 6 Homework: Chapter Homework: Chapter 8 Homework: Chapter 9 Tuesday, July 0, 2015 Midterm Exam 2: Chapters 6,, and Friday, July 10, 2015 Thursday, July 16, 2015 Discussion: Chapter 18 Discussion: Final Exam Homework: Chapter 18 Final Exam: All Chapters 0 Total Points 1,000
6 FIND & REGISTER FOR YOUR COURSE Copy and Paste the correct Class Section URL listed below into your browser. Verify that the section matches your schedule before you register Log in or create a new ID Class Section Name ACTG 51A Butler Foothill Summer 2015 Class Section URL Having trouble? Go to and click GET ACCESS Option 1: Log In and Buy WileyPLUS Online *(WileyPLUS includes the complete interactive textbook online) Option 2: Buy bundled with a printed textbook at your campus bookstore But I was going to rent or buy a used book. Used and rental books do NOT include valid WileyPLUS codes, making this option the most expensive. Not sure which option is best for you? Grace Period gives you temporary access for up to 14 days WILEYPLUS HELP Watch a Video: LIVE CHAT! Technical Support:
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