Johnson State College External Degree Program. ACC-3111-JX01 Advanced Intermediate Accounting I Syllabus. Session Fall

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1 Johnson State College External Degree Program ACC-3111-JX01 Advanced Intermediate Accounting I Syllabus Course Advanced Intermediate Accounting I Session Fall 2013 Instructor Henrique Cezar Dates: Saturday, Sept. 14, Oct. 5, Nov. 2, Nov. 16, Dec. 7 Time: 8:30 am to 5 pm Location: CCV in Winooski, Room 305 (Directions found at Important Note: Parking is limited at the CCV Winooski center but is available in the city s nearby parking garage. Students registered for classes taking place at the Winooski campus can purchase parking passes. For information about purchasing a parking pass please visit or call Attendance Policy: Please note that attendance is mandatory at all class meetings. Please do not register for this course unless you can attend all classes for the full day.

2 Johnson State College Advanced Intermediate Accounting I Fall 2013 COURSE DESCRIPTION An in-depth study of current theory and practices regarding cash, investments, receivables, valuation of inventories, current liabilities, acquisition and disposal of property, plant and equipment depreciation and depletion, and intangible assets. Prerequisite: Managerial Accounting. COURSE OBJECTIVES 1. Identify and explain the fundamental principles and concepts upon which financial accounting is based. 2. Apply fundamental accounting principles and concepts to specific accounting and reporting issues. 3. Recognize and explain the authorities within the accounting profession established to evaluate and promulgate accounting principles. 4. Prepare accurate financial statements including Balance Sheet, Income and Retained Earnings Statement, and Statement of Cash Flows. 5. Explain the theories regarding the management of cash, receivables, and inventories, and implement accounting procedures based on them. 6. Describe and apply theories regarding the acquisition, depreciation, depletion, and disposition of property, plant, equipment, and intangible assets. 7. Explain and apply the concept of TVM (Time Value of Money). TEXT BOOK The following book will be the guideline for this course. Students will be required to do some end of the chapters exercises as homework. Intermediate Accounting Wahlen and Jones - Current edition Other material, such as extra problems and case studies will be given in class from time to time. Texts are available through the JSC bookstore. Call or go to 2

3 TEACHING METHOD What you get out of this course will be the result of the effort you put into it. You will be mostly exposed to Accounting theory, but you will notice that problems of analytical nature will be present in your learning material. This course will employ a variety of teaching methods. I do not believe in the structure of the instructor explaining and the students listening and taking notes. I believe learning comes from participating and experimenting. To achieve that, students will be required to participate in class by asking/answering questions and solving accounting problems in group projects. COURSE ATTENDANCE Since this course is a mix of class lectures and online teaching, your attendance in class is critically important to your success in this course. Your presence will be expected at all classes. Attendance will be taken on a regular basis. GRADES, EVALUATIONS AND OTHERS The following items are the explanation of how your final grade will be calculated. If you have any questions, please come to see me for clarification. Your grade will be calculated as the weighted average of the following: EXAMS First Exam 25% Second Exam 25% Final Exam 30% Homework 20% There are a total of three exams as components to your final grade. Exams are a combination of question and analytical problems. All exams are take-home exams and the material is not cumulative, except for the final exam which includes concepts of all chapters seeing in class. HOMEWORK Homework assignments will come from the end of the chapter s exercises in the textbook and some problem sets I will hand out in class. As appropriate, I will randomly ask students to explain their answers and to discuss them with the class. Assignments are intended to be learning tools. Homework assignments will be graded on your effort to solve the problem, not on correctness. You are encouraged to consult other students for help with the problem sets. 3

4 GRADE TABLE The grade you will receive will be based primarily on your performance on exams, assignments, and group projects. However, the instructor's subjective evaluation of your performance will be taken into consideration in borderline cases (see bonus points). The total number of points you earn will determine your grade. The grading scale is as follows: 95 A 90 A- < B+ < B < B - < C+ < C < C- < D+ < D < D- < 64 Less than 60 = F OTHER Disabilities Policy and Academic Accommodation In compliance with the Americans with Disabilities Act (ADA), all qualified students enrolled in this course are entitled to reasonable accommodations. Students who have an academic need may receive support in the following areas: testing accommodations for students who have a documented disability, assistance with test taking strategies and study skills, intensive advising, personal counseling, tutoring, and support for nontraditional students through the department of Academic Support Services. Please call Academic Integrity We expect all of your work, including group projects, to be independent and original. This includes providing proper citation and credit when utilizing information from outside sources. Policy on academic honesty will be strictly enforced in this class. Academic dishonesty in any form is prohibited and unacceptable. Acts of dishonesty for which a student may be disciplined include, but are not limited to, receiving or providing unauthorized assistance on an examination and plagiarizing the work of others in writing assignments. The American Heritage Dictionary defines plagiarism in the following way: "To steal or use (the ideas or writings of another) as one's own." Students are responsible for knowing what specific acts constitute plagiarism; if students are uncertain whether a particular act constitutes plagiarism, they should consult with their instructors before turning in assigned work." 4

5 Cancellation Notice: If a class meeting must be cancelled due to weather conditions, instructor s family emergency, etc.., you will be notified through your JSC account, Moodle and the JSC course cancellation board on the portal. Please check for class cancellations before starting out for your class meeting. 5

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