Online Course Syllabus AC410a Intermediate Accounting I

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1 Online Course Syllabus AC410a Intermediate Accounting I 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 Provides an in-depth study of financial accounting topics including theory and problems. Discusses recent developments in accounting valuation and reporting practices promulgated by the leading accounting organizations. Emphasizes assets, liabilities, shareholders equity, income determination and preparation and analysis of financial statements. COURSE OUTCOMES Upon completion of this course, participants will be able to:

2 Explain the financial standard setting process, identify the participants, and examine the underlying fundamental assumptions, principles and constraints Describe the accounting cycle including the use of the accountant s worksheet and explain the need for adjusting and closing entries Develop and present an income statement in single and multiple-step formats with emphasis on non-operating, belong-the-line items and their proper treatments Prepare a balance sheet using differentiation presentation formats; explaining the components, classification of the components, and disclosure requirements Compute present and future values of cash flow streams using time value of money calculations Describe cash controls and accounting for cash in the financial statements Describe accounting issues dealing the trade receivables including the handling of bad debts Identify issues and accounting standards of inventory valuation, recording and reporting Describe the different revenue recognition treatments and provide examples of situations where each is appropriate COURSE PREREQUISITES Basic knowledge and understanding of accounting is a prerequisite to this course. This requirement can be met by completion of Principles of Accounting I and II (AC320a and AC320b) or similar courses from other institutions. If a student encounters any difficulty with the materials in Week 1, the student should strongly consider taking a refresher course prior to attempting Intermediate Accounting.

3 COURSE MATERIALS Textbook Kieso, D.E., Weygandt, J.J. & Warfield, T.D. (2007) Intermediate Accounting (12th ed.). Wiley Publishers; ISBN: Optional resources Kieso, D.E., Weygandt, J.J. & Warfield, T.D. (2007) Excel Working Papers Intermediate Accounting (12th ed.) ISBN: X Kieso, D.E., Weygandt, J.J. & Warfield, T.D. (2007) Study Guide to accompany Intermediate Accounting (12th ed.). Wiley Publishers; ISBN: Kieso, D.E., Weygandt, J.J. & Warfield, T.D. (2007) Problem Solving Survival Guide Volume 1 To Accompany Intermediate Accounting (12th ed.). Wiley Publishers; ISBN: Kieso, D.E., Weygandt, J.J. & Warfield, T.D. (2007) Intermediate Accounting Working Papers Volume 1. Wiley Publishers; ISBN: GRADING POLICY Suggested Evaluation Criteria:

4 Written homework assignments Forum discussion assignments 50 points per week 300 total points (drop lowest grade) 25 points per week (200 total points) Examinations 100 points per exam (300 points total) 800 pts. Online Course Assignments AC410a This course is organized around an eight-week program. Weekly outcomes, assignments, exams and critical information are organized week-by-week. Typically, each week includes a reading assignment, forum submittal, and e- mail assignment. Online weeks correlate to a 7-day work week. Each week's work begins on a Sunday. Week One 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.) 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. Generally, by Monday 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 1, Chapter 2 and Chapter 3 (including Appendix C); complete Week-by-Week online content for Week One Introduction Forum Discussion Questions: GAAP and the use of accruals and deferrals in the determination of income. Please post your responses in the Forum by Thursday EOD of Week One and post responses to your classmates by Monday EOD of Week Two. Textbook: Chapter 1 required: Questions 5 & 12; Chapter 2 required: Questions 13 & 17; Chapter 3 required: Exercises 3-17 & 3-24, Problem 3-4 (parts A & B only) Submit all homework to your facilitator no later than end of day (EOD) Monday of Week Two of the class. Week 2 Kieso, Chapter 4; complete Week-by-Week online content for Week Two

6 Forum Discussion Questions: Metromedia Corp., and its Metro Casino division, which manages gambling facilities Please post your responses in the Forum by Thursday EOD of Week Two and post responses to your classmates by Monday EOD of Week Three. Textbook: Chapter 4 required: Problems 4-4 and 4-7 Submit all homework to your facilitator, as a MS Excel document, no later than end of day (EOD) Monday of Week Three of the class. Week 3 Kieso, Chapter 5; complete Week-by-Week online content for Week Three Forum Discussion Questions: Review of the financial reporting of a corporation for the year ending December 31, 2004 Please post your responses in the Forum by Thursday EOD of Week Three and post responses to your classmates by Monday EOD of Week Four. Textbook: Chapter 5 required: Questions 15 and 17, Case 5-2, Exercise 5-3 and Problem 5-3 Submit all homework to your facilitator, as a MS Excel document, no later than end of day (EOD) Monday of Week Four of the class.

7 Exam: Complete the online examination covering the material from weeks one and two (Chapters 1 through 4) by EOD Monday of Week Four of class. Week 4 Kieso, Chapter 6 and 7; complete Week-by-Week online content for Week Four Forum Discussion Questions: Questions on Jones Beauty Supply Please post your responses in the Forum by Thursday EOD of Week Four and post responses to your classmates by Monday EOD of Week Five. Textbook: Chapter 6 required: Questions 1, 9, 13, and 17; Problems 6-2 and 6-3; Chapter 7 required: Questions 2, 8, 15 and 20; Exercise 7-9; Problem 7-2 and 7-3 Submit all homework to your facilitator, as a MS Excel document, no later than end of day (EOD) Monday of Week Five of the class. Week 5

8 Kieso, Chapter 8; complete Week-by-Week online content for Week Five Forum Discussion Questions: Richard s Merchandise Company s year-end physical inventory Please post your responses in the Forum by Thursday EOD of Week Five and post responses to your classmates by Monday EOD of Week Six. Textbook: Chapter 8 required: Questions 3, 9 and 20; Exercises 16, 25 and 26; Problem 8-2 Submit all homework to your facilitator, as a MS Excel document, no later than end of day (EOD) Monday of Week Six of the class. Week 6 Kieso, Chapter 9; complete Week-by-Week online content for Week Six Forum Discussion Questions: Questions on Home Builders USA long-term purchase contract with the U.S. Forest Service. Please post your responses in the Forum by Thursday EOD of Week Six and post responses to your classmates by Monday EOD of Week Seven. Textbook: Chapter 9 required: Questions 4, 5, 10 and 13; Problems 9-2, 9-4 and 9-8

9 Submit all homework to your facilitator, as a MS Excel document, no later than end of day (EOD) Monday of Week Seven of the class. Exam: Complete the online examination covering the material from weeks three through five (Chapters 5 through 8) by EOD Monday of Week Seven of class. Week 7 Kieso, Chapter 18; complete Week-by-Week online content for Week Seven Forum Discussion Questions: Questions on The Point Athletic Club one-year memberships. Please post your responses in the Forum by Thursday EOD of Week Seven and post responses to your classmates by Monday EOD of Week Eight. Textbook: Chapter 18 required: Questions 2, 3, 7 and 10; Exercises 18-3, 18-5, 18-7, and 18-14; Problem 18-7 Submit all homework to your facilitator, as a MS Excel document, no later than end of day (EOD) Monday of Week Eight of the class. Week 8

10 Complete Week-by-Week online content for Week Eight Forum Discussion Questions: Questions on revenue recognition. Please post your responses in the Forum by Tuesday EOD of Week Eight and post responses to your classmates by Friday EOD of Week Eight. Exam: Complete the online examination covering the material from weeks six through eight (Chapters 1 through 9, and 18) by EOD Thursday of Week Eight of class. Evaluation: Please take the time to complete an online evaluation of this course located at the bottom of the content in 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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