ACCT 251 Intermediate Accounting I Course Syllabus

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1 ACCT 251 Intermediate Accounting I Course Syllabus Welcome to Intermediate Accounting I. I trust your study of financial accounting in this online format will be a fulfilling and rewarding experience. To succeed in this online course, you should be computer literate, motivated, self-directed, and willing to work independently. I will be available for discussion by and will strive to respond promptly to your questions and concerns. Though this is an online course, you will find that there will be a great deal of electronic communication with your classmates and with me. I trust that you will find that student-to-student learning is an effective way to study accounting. Course Description: This course is the first in a series of three intermediate financial accounting courses which provide a comprehensive study of financial accounting theory and financial accounting reporting. The course will concentrate on the foundations of financial accounting and include an in-depth study of generally accepted accounting principles and concepts. Emphasis will be on a deeper understanding of financial statements, earnings management, and the revenue/receivables/cash cycle. Prerequisite: ACCT&202 (formerly ACC220) Instructor: Ron Woods Office IB2414C Office Hours: By appointment but please use the Class Communications link on the class web site - accessible via webct: Website: Instructional Materials: Stice, Stice, Skousen Intermediate Accounting 16e, 2006 Text Web Site sciplinenumber=400 The text site has interactive tools and resources to aid in comprehension of material in text.

2 Course Objectives: Attributes that are highly valued in the workplace are: the willingness and ability to learn, discipline, integrity, self-motivation, adaptability, commitment, communication, teamwork, timeliness and dependability. You can practice and develop these skills in this course. Upon completion of this course, students should be able to: 1. Use quantitative reasoning processes to understand, analyze, and solve accounting problems 2. Identify and apply the concepts conventions, and generally accepted accounting principles which underlie financial accounting and reporting 3. To demonstrate competency in applying proper accounting concepts and rules to complex accounting issues 4. To interact effectively with individuals and groups in an online environment 5. Access, evaluate, and utilize financial information from a variety of sources and a variety of contexts Class Format: This is an online course and includes individual problem solving, spreadsheet exercises, participation in a discussion room, group case studies, and two examinations all completed through the use of and/or online conferencing. Academic Collaboration and Integrity: I encourage you to collaborate with fellow students in completing homework questions. Use the discussion room to post your questions, collaborate on completing accounting assignments, and discuss solutions to problems. Although I encourage collaboration on assignments, the examinations are to be completed by you alone. Evidence of collaboration while writing exams and quizzes will result in a grade of zero on the exam or quiz for each student involved. All students are expected to embrace the spirit of academic integrity. Cheating or plagiarism is in violation of NSCC s code of conduct and contrary to the Accounting profession s Professional Code of Conduct. Please know that I take cheating very seriously and any student caught cheating on exams or homework, or plagiarizing written assignments, will earn a zero on that exam / assignment. You may work together and collaborate with classmates at any time other than during examinations and on assignments which require you to complete independently. Core Values of NSCC Students are expected to be mindful of the core values of NSCC when submitting work, interviewing outside resources, and working in groups.

3 Caring We care about and support our students, employees and community. Collaboration We work together to accomplish common goals. Diversity We create a richer environment by embracing diverse cultures, ideas, perspectives, and people. Innovation We support new approaches and creative endeavors. Integrity We demonstrate honesty, sincerity, and accountability. Quality We strive for excellence in all that we do. Complete mission statement found at: Class Schedule: located in webct Deadlines: Students are expected to log onto the course often enough to remain abreast of any communications from me and your fellow classmates. It is the student's responsibility to be aware of what is happening in the class online and to participate in discussion activities. If you cannot meet the deadline for an assignment please contact me as soon as possible. I reserve the right to not accept a late assignment or to reduce the grade on that assignment. Effective written communication is a key component of this course; therefore, I reserve the right to take off points for unclear wording, grammatical errors and misspellings. Homework assignments are due by 11 pm on Mondays; for example, homework for week one is due July 6 at 11 am. Discussion activities for the week are also due on Monday at 11am. (details on the discussion activities will be posted in the discussion room). All homework and discussions receive full credit so long as a good faith effort is made to complete the work. No alpha, A, B, C, etc. or numerical grade 92%, 86%, etc., will be assigned to homework. You only get credit for doing the homework in good faith or you get no credit. Late homework will not be accepted. CPA multiple choice questions are graded on accuracy. The case study is graded upon depth of research and presentation.

4 Credit and Grading: CPA multiple choice questions 15% Discussion Questions (2 initial 2 12% Homework (8 weeks of 1% points each week) 8% Case study 15% Midterm Exam 25% Final Exam 25% Total possible percentage points 100% The final grade will be converted to a decimal grade corresponding to the following: = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = and below = 0.0 Important Dates July 2: Last day to drop course a 100% refund (less $5.00) July 9: Last day to drop course (without a W appearing on transcript). July 14: Last day to drop course with a 50% refund

5 : Last day to drop course (no refund) : Quarter ends

6 ACC253 Intermediate Accounting III Spring Quarter 2009 Course Syllabus Course Description: Welcome to Intermediate Accounting III. I trust your study of intermediate accounting in this online format will be a fulfilling and rewarding experience. To succeed in this online course, you should be computer literate, motivated, self-directed, and willing to work independently. I will be available for discussion by and in person and will strive to respond promptly to your questions and concerns. Though this is an online course, you will find that there will be a great deal of electronic communication with your classmates and with me. I am hopeful that will find that studentto-student learning an effective way to study accounting. This course is the third in a series of three intermediate financial accounting courses which provide a comprehensive study of financial accounting theory and financial accounting reporting. The course will concentrate on the foundations of financial accounting and include an in-depth study of generally accepted accounting principles and concepts. Emphasis will be on a deeper understanding of income taxes, employee compensation, earnings per share, derivatives, statement of cash flows and analysis of financial statements. The course also includes accounting research, written communication, and ethics elements. Instructor: Ron Woods Office IB2414 Office Hours: By Appointment Use the Class Communications Link at the class web site If, for some reason, this is unavailable contact me at: Telephone: FAX Instructional Materials: Stice, Stice, Skousen Intermediate Accounting 16e, 2006 REQUIRED A USED BOOK IS FINE AL CASE, PROBLEM SOLVING STRATEGY GUIDE VOLUME 2, - OPTIONAL Text Web Site Class Format: The course will include individual exercises and problems; ethical case studies; writing assignments; participation in a discussion room and internal system; CPA exam study questions, a group research project, and a mid-term and a final examination all completed through the use of and/or online conferencing.

7 Course Objectives: 1. To use quantitative reasoning processes to understand, analyze, and solve accounting problems 2. To identify and apply the concepts, conventions, and generally accepted accounting principles which underlie financial accounting and reporting 3. To interact effectively with individuals and groups in an online environment 4. To demonstrate competency in applying proper accounting concepts and rules to complex accounting issues. 5. To focus on enhancing the development of business communication skills 6. To utilize a variety of research sources to solve accounting research problems Class Schedule Topics Preparation and Assignments Week One June 29-August 3 Ch. 16 Income Taxes Read Chapter 16 and review notes Post answers in Discussion room to any E16-23, E16-24, E16-25, E16-26, Demo E16-36, E16-37, P16-40 (Excel template) Sample CPA Question P16-50 Writing Assignment Case Case Post in the discussion room your response to Ethical Dilemma Case Week Two July 6-10 Chapter 17 Employee Compensation Read Chapter 17 and review notes Post answers in Discussion Room to any E17-21, E17-22, E17-25, E17-26, E17-30, E17-36 E17-34, E17-35, E17-39, P17-42, P17-44 (Excel template), P17-48, Sample CPA Exam Question Post in the discussion room your response to Discussion Case Writing Assignment Case 17-67

8 Week Three July Week Four July Ch. 18 Earnings Per Share Ch. 19 Derivatives, Contingencies, Business Segments, and Interim Reports Read Chapter 18 (skip Expanded Material on Pages ) and review notes Post answers in Discussion room to any E18-20, E18-26, E18-28, P18-35, P18-37 Sample CPA Exam Question P18-43 Post in the discussion room your response Ethical Case Read Chapter 19 and review notes Post answers in Discussion Room to any E19-25, E19-26, E19-32, E19-38, P19-42, P19-43 Writing Assignment Case Sample CPA Exam Question Research Case Post in the discussion room your response to ethical case July 24 Mid-Term Exam Covers Chapters 16, 17, and 18 Week Five July Week Six August 3-7 Week Seven August Week Eight August Ch. 20 Accounting Changes and Error Corrections Ch. 21 Statement of Cash Flows Revisited Ch. 22 Analysis of Financial Statements Continue coverage of Chapter 22 FINAL EXAM Read Chapter 20 and review notes Post answers in Discussion Room to any Post in the discussion room your response to Discussion Case E20-23, E20-29, E20-33, E20-34 (Excel template), P20-39, Sample CPA Exam Questions P20-48 Read Chapter 21 and review notes Post answers in Discussion Room to any E21-12, E21-16, E21-17, P21-22 P21-24 Read Chapter 22, and review notes Post answers in Discussion Room to any E22-21, E22-22, E22-23, P22-42, P22-43 Writing Assignment Sample CPA Exam Question Final Exam August 21 Final Exam 5:30-7:30PM Covers Chapters 19, 20, 21, and 22 Homework is due by 11AM on Mondays. Homework assignments receive full credit so long as you have made a good faith effort to complete it. Absent my specific advance approval, late homework receives no credit. As the quarter progresses, I may need to

9 make minor changes in the above schedule. In the event I make any change, I will post notices on the discussion room site. Credit and Grading: Assignments 180 CPA Multiple Choice Questions 30 Writing Assignments 15 Review Question Postings 20 Ethical case Studies 15 Group Project 140 Mid-Term Examination 150 Final Examination 150 Total Possible Points 700 The final grade will be converted to a decimal grade corresponding to the following:

10 and below 0.0 Academic Collaboration and Integrity: I encourage you to collaborate with fellow students in completing homework, quizzes, and spreadsheet exercises. Use the discussion room to post your questions, collaborate on completing accounting assignments, and discuss potential answers to problems and quizzes. Although I encourage collaboration on assignments and quizzes, the mid-term and final examinations are to be completed by you alone. Cheating and/or plagiarism on these examinations will not be tolerated on the examinations and could result in a failing grade for the course. Additional Information Much additional information relating to the course will be posted in the Discussion Room which is available to registered students.

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