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
Grading: Research Paper (min.5 pgs & 5 ref.)* 20%
Group Presentation* 20%
3 Quizzes (10 pts ea) 30%
Class Participation 10%
·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.
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
Instructors are required to maintain attendance records and to report absences
via the online attendance reporting system.
Park University 2004-2005 Undergraduate
Catalog Page 100
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:
Copyright:This material is copyright and can not be reused without author permission.