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AC 325 Intermediate Accounting II
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 325 Intermediate Accounting II DN
SemesterF2J2005
FacultyAtchley, Curtis W.
TitleAdjunct Faculty
Degrees/CertificatesMaster of Science in Accounting
Bachelor of Science in Business Management
Office HoursBy Appointment
Daytime Phone816-523-0591
Other Phone816-200-4976
E-MailCurtis.Atchley@park.edu
catchley@kc.rr.com
Semester DatesMonday, October 24, 2005 - Sunday, December 18, 2005
Class Days--T----
Class Time5:30 - 9:50 PM
PerquisitesAC320
Credit Hours3

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

Textbooks can be purchased though the MBS bookstore

Textbooks can be purchased though the Parkville Bookstore


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

Learning Outcomes:

1. Using present value concepts, analyze retirement, investment and purchase alternatives.
2. Record operating and capital leases.
3. Compute earnings per share.
4. Journalize long-term construction transactions.
5. Compute and record deferred income taxes.
6. Recored the declaration of stock dividends and stock splits.
7. Construct a statement of cash flows using direct and indirect methods.

Course Assessment:
Mid-Term Exam
Final Exam

Grading:
Mid-Term Exam - 100 pts.
Final Exam - 100 pts.
Total - 200 pts.

Late Submission of Course Materials:
Upon discretion of the instructor.

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.

Although homework will not be turned in for grading, it will be beneficial to complete all homework as assigned.

There will be a large amont of information covered in a short period of time in this accelerated course, so it will be very important to attend all classes.  This is not the type of class that you can put off until Monday and then expect to complete and comprehend all the material presented.  It is crucial not to fall behind as it will be very difficult to get caught up.

Course Topic/Dates/Assignments:
October 25 - Introduction of class; presentation of syllabus.

November 1 - Chapters 12 and 13

November 8 - Chapters 6 and 14

November 15 - Mid-Term Exam over Chapters 6, 12, 13 and 14

November 22 - Chapters 15 and 16

November 29 - Chapters 19 and 20

December 6 - Chapters 21 and 22

December 13 - Final Exam over Chapters 15, 16, 19, 20, 21 and 22

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.

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