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AC 325 Intermediate Accounting II
Gould, Richard D.


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 325 Intermediate Accounting II PA
SemesterS2HH2005
FacultyGould, Richard D.
TitleInstructor
Degrees/CertificatesB.S. Management/Accounting - Park University
Master of Accountancy - Miami University
Certified Public Accountant
Office Location1084 Kauffman Ave. Fairborn, OH
Office HoursBy Appointment
Daytime Phone937-754-0940 Office
Other Phone937-260-2525 Cell
E-Mailp24621@park.edu
dickgould@yahoo.com
Web Pagehttp://dickgould.com
Semester DatesMarch 21, 2005 to May 22, 2005
Class Days------S
Class Time8:00 - 1:00 PM
PerquisitesAC 320 & CS 140
Credit Hours3

Textbook:
Intermediate Accounting Eleventh Edition, by Kieso, Weygandt, & Warfield

Additional Resources:
Student Website with several resources including Power Point presentations.  Link is listed below:

http://jws-edcv.wiley.com/college/bcs/redesign/student/0,,_0471072087_BKS_1467____,00.html


Course Description:
Continuation of AC320. Course includes current assets and liabilities, plant, property and equipment; long term liabilities; and shareholders equity. Pre-requisites: AC320 and CS140 or equivalents.  3:0:3

Educational Philosophy:
The instructor's educational philosophy is one of interactiveness based on lectures, readings, quizzes, cases, dialogues, & examinations. The instructor will engage each learner to encourage the exploration of ideas, issues and contradictions.

Learning Outcomes:
Students enrolled in this course will develop an appreciation and understanding for the ethical issues affecting account standard setting, an understanding of the basic purpose and elements of financial statements and their disclosures.  The students will be able to apply the generally accepted accounting principles learned in solving accounting problems and making business decisions.

Course Assessment:
Examinations

Grading:
Three Exams 33.33% each for a total of 100%.

Scale:

90 - 100  A
80 -  89  B
70 -  79  C
60 -  69  D
< 60      F  

Late Submission of Course Materials:
Students are expected to turn in assignments and take examinations on the date scheduled or due.  Late submissions of work or make-up exams will not be accepted unless prior arrangements are made with the instructor.


Classroom Rules of Conduct:
Faculty members are expected to dismiss from their classrooms students whose behavior is detrimental to good order in the classroom. Such behavior includes, but is not limited to, the use of abusive or obscene language, attending the class under influence of drugs or alcohol, etc. Students who are dismissed from class may be given failing grades, suspension, or expulsion from Park University. Students whose behavior, either verbal or written, is detrimental to the good order of Park University may be subject to disciplinary action ranging from suspension to expulsion from Park University. Students who exhibit abusive or obscene language or behavior toward administrative personnel or support staff are also subject to suspension or expulsion from Park University.

 TopicsReadingAssignments
Meeting - 1Long-Term Liabilities
Stockholder's Equity
Chapter 14
Chapter 15
TBD
TBD
Meeting - 2Investments
Revenue Recognition
Chapter 17
Chapter 18
TBD
TBD
Meeting - 3Exam 1
Accounting fo Income Taxes
Chapters 14 - 18
Chapter 19
TBD
Meeting - 4Accounting for Leases
Accounting Changes and Error Analysis
Chapter 21
Chapter 22
TBD
TBD
Meeting - 5Statement of Cash FlowsChapter 23TBD
Meeting - 6Exam 2Chapters 19 - 23 
Meeting - 7Full Disclosure in Financial ReportingChapter 24TBD
Meeting - 8Review Chapters 14 - 24Chapters 14 - 24TBD
Meeting - 9Final Exam  

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.