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AC 320 Intermediate Accounting I
Ryno, Serge Alexander


Mission Statement: The mission of Park University, an entrepreneurial institution of learning, is to provide access to academic excellence, which will prepare learners to think critically, communicate effectively and engage in lifelong learning while serving a global community.

Vision Statement: Park University will be a renowned international leader in providing innovative educational opportunities for learners within the global society.
CourseAC 320 Intermediate Accounting I BE
SemesterS2A2005
FacultyRyno, Serge Alexander
TitleAccounting Professor
Degrees/CertificatesBBA
MA
PhD
Office LocationAustin Center
Office Hours12-5PM TU TH
Daytime Phone281-435-5777
Other Phone325-446-3721
E-MailSerge.Ryno@park.edu
Semester DatesMarch 14 - May 8        Last day to withdraw April 17
Class Days--T-R--
Class Time5:20 - 7:50 PM
PerquisitesAC 202 & CS 140
Credit Hours3

Textbook:
Kieso, D, Weygandy, J, Warfield, T (2004). Intermediate Accounting (11th Edition): Wiley and Sons: New Jersey. ISBN 0-471-07208-7.


Course Description:
A study of the theoretical and technical basis of current accounting practices.  Course includes basic theory, analysis of financial statements and accounting charges.  Emphasis is on compliance with generally accepted accounting principles applied to business problems.  Pre-requisites: AC202 or CS140 or equivalents.  3:0:3

Educational Philosophy:
Provide the student an opportunity to learn utilizing reading, writing, testing, presentation and communicative skills. The student should enhance their writing, research and presentation skills while gaining new insight into intermediate accounting.

Learning Outcomes:
In this course the student will learn about the authoritative bodies governing the accounting profession.  The student will move beyond the accounting theory learned in Principles of Accounting to an improved understanding of GAAP and financial statements.  The course will cover  accounting for short-term assets, inventory valuation, long-term assets, depreciation, etc., with an emphasis on GAAP compliance.

Course Assessment:
90-100 A
80-89 B
70-79 C
60-69 D
<59 F

Grading:
Research Paper (min.5 pgs & 5 ref.)* 20%
Group Presentation* 20%
3 Quizzes (10 pts ea) 30%
Homework 20%
Class Participation 10%
100%
·topics to be agreed in Class 1

Late Submission of Course Materials:
Students will be expected to complete their assignments timely. Ample notice will be given of all assignments. Chapter Reading and assignments will be completed the beginning of each class following the lecture for that chapter. Assignments will be reduced one letter grade if received by the next scheduled class after due and will not be accepted after that.

Classroom Rules of Conduct:
Students will be expected to be participative in class and be respectful of one another in class.

March 15Chapter 1 - Financial Accounting 
March 17Chapter 2 - Conceptual Framework Underlying Financial Accounting Accounting and Accounting StandardsChapter 1 HW due
March 22Chapter 3 - The Accounting Information SystemChapter 2 HW due
March 24Chapter 4 - Income Statement and Related InformationChapter 3 HW due
March 29Chapter 5 - Balance Sheet and Statement of Cash FlowsChapter 4 HW due
March 31Chapter 6 - Accounting and the Time Value of MoneyChapter 5 HW due
April 5Chapter 7 - Cash and ReceivablesChapter 6 HW due
Quiz 1 Chapters 1-6
April 7Chapter 8 - Valuation of InventoriesChapter 7 HW due
April 12Chapter 9 - Inventories: Additional Valuation IssuesChapter 8 HW due
April 14Chapter 10 - Acquisition and Disposition of PropertyChapter 9 HW due
April 19Chapter 11 - Depreciation, Impairments and DepletionChapter 10 HW due
Quiz 2 Chapters 7-10
April 21Chapter 12 - Intangible AssetsChapter 11 HW due
April 26Chapter 13 - Current Liabilities and ContingenciesChapter 12 HW due
April 28Chapter 14 - Long-term LiabilitiesChapter 13 HW due
Papers due
May 3Presentations and current topicsChapter 14 HW due
Quiz 3 Chapters 11-14
May 5Presentations and current topics 
   

Academic Honesty:
Academic integrity is the foundation of the academic community. Because each student has the primary responsibility for being academically honest, students are advised to read and understand all sections of this policy relating to standards of conduct and academic life.  
Park University 2004-2005 Undergraduate Catalog
Page 101

Plagiarism:
Plagiarism involves the use of quotations without quotation marks, the use of quotations without indication of the source, the use of another's idea without acknowledging the source, the submission of a paper, laboratory report, project, or class assignment (any portion of such) prepared by another person, or incorrect paraphrasing. <a href="http://www.park.edu/catalog">
Park University 2004-2005 Undergraduate Catalog</a> Page 101

Attendance Policy:
Instructors are required to maintain attendance records and to report absences via the online attendance reporting system.

  1. The instructor may excuse absences for valid reasons, but missed work must be made up within the semester/term of enrollment.
  2. Work missed through unexcused absences must also be made up within the semester/term of enrollment, but unexcused absences may carry further penalties.
  3. In the event of two consecutive weeks of unexcused absences in a semester/term of enrollment, the student will be administratively withdrawn, resulting in a grade of "WH".
  4. A "Contract for Incomplete" will not be issued to a student who has unexcused or excessive absences recorded for a course.
  5. Students receiving Military Tuition Assistance or Veterans Administration educational benefits must not exceed three unexcused absences in the semester/term of enrollment. Excessive absences will be reported to the appropriate agency and may result in a monetary penalty to the student.
  6. Report of a "F" grade (attendance or academic) resulting from excessive absence for those students who are receiving financial assistance from agencies not mentioned in item 5 above will be reported to the appropriate agency.

Park University 2004-2005 Undergraduate Catalog Page 100

Disability Guidelines:

Park University is committed to meeting the needs of all students that meet the criteria for special assistance. These guidelines are designed to supply directions to students concerning the information necessary to accomplish this goal. It is Park University's policy to comply fully with federal and state law, including Section 504 of the Rehabilitation Act of 1973 and the Americans with Disabilities Act of 1990, regarding students with disabilities. In the case of any inconsistency between these guidelines and federal and/or state law, the provisions of the law will apply. Park University is committed to meeting the needs of all learners that meet the criteria for special assistance. These guidelines are designed to supply directions to learners concerning the information necessary to accomplish this goal. It is Park University's policy to comply fully with federal and state law, including Section 504 of the Rehabilitation Act of 1973 and the American with Disabilities Act of 1990, regarding learners with disabilities and, to the extent of any inconsistency between these guidelines and federal and/or state law, the provisions of the law will apply. Additional information concerning Park University's policies and procedures related to disability can be found on the Park University web page:
http://www.park.edu/disability
 
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Copyright:
This material is copyright and can not be reused without author permission.