Syllabus Entrance
Printer Friendly
Email Syllabus

AC 320 Intermediate Accounting I
Atchley, Curtis W.


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 DN
SemesterF1J2005
FacultyAtchley, Curtis W.
TitleAdjunct Faculty
Degrees/CertificatesMaster of Science in Accounting
Bachelor of Science in Business Management
Office HoursBy Appointment
Daytime Phone816-200-4976
Other Phone816-523-0591
E-MailCurtis.Atchley@park.edu
catchley@kc.rr.com
Semester DatesMonday, August 22, 2005 - Sunday, October 16, 2005
Class Days--T----
Class Time5:30 - 9:50 PM
PerquisitesAC 202 and CS 140
Credit Hours3

Textbook:
Spiceland, J. David, Sepe, James F. and Tomassini, Lawrence A.  Intermediate Accounting, Updated Third Edition.  New York: McGraw-Hill/Irwin, 2004.  

Textbooks can be purchased though the MBS bookstore

Textbooks can be purchased though the Parkville Bookstore


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:
The facilitator's educational philosophy is one of interactiveness based on lectures, readings, discussions, and examinations.  The goal is to allow each learner to grasp the concepts presented in this course.

Learning Outcomes:

1. Compute and record the cumulative effects on prior years of a change in accounting principles.
2. Recognize and record discontinued operations and extraordinary expenses.
3. Using stright line and declining balance methods, calculate and record depreciation expense.
4. Using present value concepts, analyze retirement, investment and piurchase alternatives.
5. Account for investments.
6. Record the purchase and amortization of ingangible assets.
7. Maintain inventory using FIFO, LIFO and cost averaging methods.
8. Understanding the information provided in the balance sheet, income statement and statement of cash flows.

Course Assessment:
Examinations and project.

Grading:
Exam 1: 100 pts
Exam 2: 100 pts
Project: 100 pts

Late Submission of Course Materials:
Dependent upon instructor's discretion.

Classroom Rules of Conduct:
Complete all reading assignments before attending class as the class will only be as interesting and beneficial as the energy exuded on your behalf.  There will be a large amount of information presented in a short period of time.  It is imparative that students stay caught up with the material presented.

Course Topic/Dates/Assignments:
Week One: Instructor and class introduction, presentation of the syllabus, Chapter 1 and discuss class project
Week Two: Chapters 2 and 3
Week Three: Chapters 4 and 5
Week Four: Chapters 7, 8 and 9
Week Five: Exam 1 covering chapters 1, 2, 3, 4, 5
Week Six: Chapters 10 and 11
Week Seven: Chapter 6
Week Eight: Exam 2 covering chapters 6, 7, 8, 9, 10, 11 and project is due

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 2005-2006 Undergraduate Catalog
Page 85-87

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.
Park University 2005-2006 Undergraduate Catalog
Page 85-87

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.
p>Park University 2005-2006 Undergraduate Catalog Page 89

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
 
.

Copyright:
This material is copyright and can not be reused without author permission.