College Entrance Exam Program Ideas

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1 Auburn University Schl f Accuntancy ACCT 3110 Intermediate Accunting I Fall 2014 Instructr: Jnathan Stanley, PhD, CPA Time: 2:00-3:15, M, W Office: 344 Lwder Hall Rm: 112 Lwder Hall Phne: Office Hrs: M, W 10:00-11:00 and by appintment jds0024@auburn.edu COURSE OBJECTIVES: ACCT 3110 is the first f three curses (fllwed by ACCT 3120 and ACCT 6130) designed t give yu a cmprehensive knwledge f financial accunting thery and principles and t acquaint yu with current financial statement measurement and disclsure cncepts/standards. Additinally, this curse is designed t develp yur ability t analyze and understand business transactins, recrd these transactins in an accunting system, and assess the impact f varius accunting treatments n a firm s financial statements. While yu were expsed t these tpics in ACCT 2110, the cverage in this curse is mre in depth and intense. PREREQUISITES: ACCT 2110, Principles f Financial Accunting. REQUIRED ITEMS: 1. Text: Whalen, Jnes, & Pagach. Intermediate Accunting: Reprting and Analysis, 1 st ed., Suth- Western/Cengage with CengageNOW access (the nline curse supplement). 2. Supplies: Five scantrn sheets (green) prvided t the instructr befre the first exam. 3. Calculatr: Texas Instruments, TI-1706SV r TI-503SV series (Strictly enfrced, per Schl f Accuntancy plicy). GRADING SCALE: POINT DISTRIBUTION: A % Exam (pints) B 80 89% Exam C 70 79% Exam D 60 69% Exam F 59% Final (cmprehensive) 100 Cengage Nw

2 CLASS POLICIES AND PROCEDURES: Attendance: Yur attendance and active participatin at all class meetings is expected. Yu are respnsible fr all material missed during absences. Cmmunicatin: Thrughut the semester I may find it necessary t cmmunicate with yu between class meetings. I will use and/r Canvas fr this purpse, s please check these regularly. Classrm Envirnment: I will strive t prvide a classrm envirnment in which everyne is cmfrtable cntributing, sharing viewpints, and learning. Please remember t be respectful f each ther and t cnduct yurself in a prfessinal manner at all times. N electrnic gadgetry will be allwed in class during exams. Laptps shuld nly be used in class fr curse wrk (e.g., taking ntes). Brwsing, messaging, texting, etc. is nt allwed n smart phnes r cmputers. Please be punctual. Yu are expected t be in the classrm and seated befre class begins. I reserve the right t deny admittance nce class has begun if tardiness becmes a prblem. I reserve the right t deduct 10 pints frm a student s pint ttal fr each instance f unprfessinal behavir. Examples include (but are nt limited t) the fllwing: repeated tardiness, sleeping in class, disruptive chatter, mnplizing class time, and implite r insensitive cmments. Office Hurs: I am here t be a resurce fr yu. Feel free t drp in during my ffice hurs t discuss curse-related matters, prfessinal/career issues, r just t chat. If my scheduled ffice hurs are nt cnvenient fr yu, please let me knw s that we can arrange an alternative time t meet. In additin, my teaching assistant (TA) will hld help hurs during the week. I encurage yu t take advantage f this pprtunity when yu need help with hmewrk prblems r curse material. If yu seek help at these times, yu are expected t be prepared. That is, yu shuld have attended class, read the textbk, and made a valid effrt t understand the material r wrk ut the prblem in questin. Curse Preparatin: Intermediate accunting requires significant preparatin utside f class. Please plan yur time apprpriately and cnsider the fllwing suggestins. Befre a lecture, read the assigned material in rder t be familiar with cncepts. Attempt the hmewrk assignments in a timely manner. Cme t class and actively listen t and participate in the lecture. Ask questins regarding any unclear pints. Wrk the hmewrk assignments while referring back t the text, lecture material, and the examples in the chapter. D nt ver rely n the slutins. D nt fall behind. The material is inherently cmprehensive. Begin studying fr exams at least ne week ahead f time. Practice! Practice! Practice! Yu need t understand the material; nt just mechanically memrize it. Exams are designed t measure yur understanding. 2

3 Exams: Exams may cnsist f prblems, bjective questins, and essays. All tests emphasize cncepts, mechanics and applicatins. Graded exams are t be retained by the instructr. Previus Exam Availability: If yu wuld like t review questins yu missed n exams, yu will need t meet with me r my TA. Cpies f the exams will be available until the last class day befre the fllwing exam. If yu wish t see a cpy f the exam yu must d s within that time frame. After that time, that exam will nt be available fr review. Yu must present yur pht identificatin befre yu can see a cpy f the exam. This will be the nly time during the semester that yu can review cpies f the exams. Make-ups: Prfessinals are expected t meet deadlines. Therefre, the general rule in this curse is that missed exams and assignments will receive a grade f zer. Make-ups will nly be allwed if a University apprved excuse, as utlined in the Student Plicy ehandbk, is cmmunicated in writing t the instructr prir t the missed exam r assignment. Please nte that a medical excuse must include a statement frm the nurse r physician that the student was t ill t attend class n the date f the exam r assignment. At the instructr s discretin, make-up exams may include pen answer, essay, r ther frmat questins. Make-up exams are scheduled fr Friday afternns and are administered thrugh the Schl f Accuntancy. A student wh fails t attend a make-up exam must have a valid excuse as described previusly in this plicy r receive a grade f zer fr the make-up exam. Disabilities: Students wh need accmmdatins are asked t arrange a meeting during ffice hurs the first week f classes, r as sn as pssible if accmmdatins are needed immediately. If yu have a cnflict with my ffice hurs, an alternate time can be arranged. T set up this meeting, please cntact me by . Bring a cpy f yur Accmmdatin Mem and an Instructr Verificatin Frm t the meeting. If yu d nt have an Accmmdatin Mem but need accmmdatins, make an appintment with The Prgram fr Students with Disabilities, 1244 Haley Center, (V/TT). Academic Integrity: Yu are expected t be familiar with the University's plicy n academic dishnesty. Academic dishnesty will be dealt with in the harshest manner available under University guidelines. Please understand that I have very high expectatins in this area. Yur integrity shuld never be questined in any frum, s yu shuld be extremely careful t prtect yurself and always d the right thing. If yu ever have any questins abut right r wrng, yu shuld bring the situatin t my attentin immediately. All reprts f cheating will be kept cmpletely cnfidential. All material frm previus and cncurrent Intermediate Accunting classes, including ld exams, assignments, quizzes, and cases are prhibited frm use in this class. Diversity Statement: Diversity at Auburn University encmpasses the whle f human experience and includes such human qualities as race, gender, ethnicity, physical ability, natinality, age, religin, sexual rientatin, ecnmic status, and veteran status. These and ther scially and histrically imprtant attributes reflect the cmplexity f ur increasingly diverse student bdy, lcal cmmunity, and natinal ppulatin. Auburn University recgnizes and values the cnsiderable educatinal benefits emanating frm diversity as we prepare ur students fr life and leadership in a multicultural wrld. Students wh interact with and learn abut peple frm a variety f backgrunds are mre apt t understand, appreciate, and excel in the cmmunity they inhabit. In this cntext, diversity is aligned with Auburn University s land grant missin f prviding its students with a superir educatin in service t the needs f Alabama, the natin, and the wrld. Cntact the Office f Diversity at 3

4 The Office f Prfessinal & Career Develpment (OPCD): OPCD is nw pen t assist Cllege f Business (COB) students with learning abut their interests related t business careers (caching, resurces, and assessments), t assist students in learning hw t market themselves (resumes, cver letters, interview preparatin) fr intern r career psitins, and t prepare students (prfessinal develpment seminars and prgrams) t perfrm as a business prfessinal as they start their careers. The OPCD will als hst and facilitate events such as Career Exps, emplyer panels, and speakers fr business students thrugh academic classes, COB student rganizatin meetings, and individual OPCD prgrams. Services are available fr freshman- thru graduate-level students. Undergraduate students shuld ideally start preparing fr interviews fr intern and career psitins as a first-semester Junir. Fr additinal infrmatin visit 101 Lwder, r call Schl f Accuntancy Career Develpment: In additin t the OPCD, Mrs. Clby Lakas in the Schl f Accuntancy is dedicated t assisting with yur career develpment. She is available t meet with yu in 359 Lwder Hall t answer yur questins abut: (1) the Accunting Internship Prgram, (2) Accunting Recruiting Activities/Events, (3) Beta Alpha Psi, (4) the Financial Leadership Sciety, (5) the Master f Accuntancy Prgram, (6) the 150-hur Requirement, (7) the CPA Exam, and/r (8) address any ther questins yu may have abut yur career. Mrs. Lakas is NOT intended t replace a student s current undergraduate academic advisr fr academic matters, please visit the Office f Academic Advising in 147 Lwder. T make an appintment with Mrs. Lakas, please her at clby.lakas@auburn.edu. Schl f Accuntancy Academic Hnesty Plicy: We, the Schl f Accuntancy (SOA) faculty, believe in the hnesty and integrity f ur students. Experience has taught us that many academic hnesty issues arise frm the lack f clear guidance and cmmunicatin. The SOA Academic Hnesty Plicy was implemented t imprve guidance and cmmunicatin related t academic hnesty. In additin t this plicy, yur prfessr will prvide additinal clarity as it relates t curse-specific, academic hnesty issues. General: All prtins f the Auburn University student Academic Hnesty Cde (Title XII) fund in the Student Plicy ehandbk will apply t this class. The Academic Hnesty Cde can be accessed at: All academic hnesty vilatins will be reprted t the Auburn University Academic Hnesty Cmmittee. Exams: N part f any exam frm any accunting curse (past and present) at Auburn University may be pssessed, reprduced, stred in a retrieval system, used in a spreadsheet, r transmitted in any frm r by any means electrnic, mechanical, phtcpying, recrding, r therwise withut the written permissin f the curse prfessr frm which the exam riginated. Vilatin f this plicy will be cnsidered a vilatin f the Academic Hnesty Cde. Cllabratin: Many curses within the Schl f Accuntancy require cmpletin f prjects, cases, exercises, and/r ther assignments utside f the classrm envirnment. The prfessr may require that these assignments be cmpleted individually r within a grup setting. Each student (and grup) shuld understand and abide by the cllabratin guidelines fr each assignment in rder t avid vilating the Academic Hnesty Cde. The acceptable level f cllabratin may vary greatly frm assignment t assignment, curse t curse, and frm prfessr t prfessr. It is the prfessr s respnsibility t ntify students t what extent cllabratin is allwed. Absent written ntificatin frm the prfessr yu shuld assume that cllabratin f any srt is NOT permitted. Cllabratin includes a number f 4

5 activities, such as wrking tgether t cmplete an assignment, discussing an assignment befre it has been cmpleted, and discussing an assignment after it has been cmpleted but befre it has been turned in. Make sure that yu understand the degree f cllabratin allwed by the prfessr. If yu are nt sure, ask the prfessr. Syllabus Disclaimer: Please nte that this syllabus is tentative and may be revised by the instructr. Any changes made t the syllabus will be annunced in class, sent via , r psted t Canvas. 5

6 ACCT 3110 Intermediate Accunting I Tentative Schedule Fall 2014 DATE CH TOPIC HOMEWORK* M 8/18 1 Class Intr. & Env. f Fin. Reprting E1 W 8/20 2 Cnceptual Framewrk E1, E2 M 8/25 3 Review f the Accunting System E2, E6, E9, E13 W 8/27 3 Review f the Accunting System P1, P2, P4, P12, P13 M 9/1 Hliday W 9/3 3 Review f the Accunting System M 9/8 Exam 1 W 9/10 4 Balance Sheet and Stmt. f Changes in Equity E4, E5, E7, E8, E10, E11 M 9/15 4 Balance Sheet and Stmt. f Changes in Equity P1, P2, P4, P6, P9 W 9/17 5 Incme Stmt. and Stmt. f Cash Flws E3, E4, E6, E18 M 9/22 5 Incme Stmt. and Stmt. f Cash Flws P1, P4, P5 W 9/24 5 Incme Stmt. and Stmt. f Cash Flws M 9/29 Exam 2 W 10/1 6 Cash and Receivables E1, E2, E4 thru E13, E17, E20, E22, E23, M 10/6 6 Cash and Receivables P4, P9 W 10/8 7 Inventries: Cst and Flw Assumptins E2, E3, E5, E6, E8, E10 thru E13 M 10/13 7 Inventries: Cst and Flw Assumptins P1, P2, P3, P6, P7 W 10/15 8 Inventries: Special Valuatin Issues E1 thru E6, E15, E16, P1, P2, P6, P17 M 10/20 Exam 3 W 10/22 14 Financing Liabilities E1, E3, E5 thru E9, E11, E14, E15, E16, E18 thru E23 M 10/27 14 Financing Liabilities P1, P4, P5, P9 (#1 nly), P10 W 10/29 14 Financing Liabilities M 11/3 13 Investments (N Appendicies) E1, E2, E8, E9, E11, E12, E14, E15, E16 W 11/5 13 Investments (N Appendicies) P6, P8, P16 (except part 4) M 11/10 Exam 4 W 11/12 17 Revenue Recgnitin E2, E3, E6, E9, E10, E11, E14 M 11/17 17 Revenue Recgnitin P3, P4 W 11/19 22 Accunting Changes and Errrs E1, E3, E4, E5, E7, E12, E13 M 11/24 Hliday W 11/26 Hliday M 12/1 22 Accunting Changes and Errrs W 12/3 Overflw *HOMEWORK IMPORTANT DEADLINES Final Exam Mn., 12/8, 4:00 pm - 6:30 pm In additin t the specific hmewrk Exercises (Es) and Prblems (Ps) listed abve, yu shuld always cmplete any/all Questins (Qs), Review Exercises (REs), and Multiple Chice (Ms) at the end f each chapter fr reinfrcement f the cncepts. M 9/8 T 10/7 Last day t withdraw frm curse with n grade assignment Last day t withdraw frm curse with n grade penalty