Textbooks can be purchased though the MBS 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 instructors educational philosophy is based on an interactive, workshop style approach. Reading assignments from the text outside of class will provide the basis for class discussions of the weekly assignments. Student input and participation is required. In addition, a variety of other course arrangements will include student presentations, case studies, papers and exams.
Learning Outcomes:Record operating and capital leases. Compute earnings per share. Journalize long-term construction transactions. Compute and record deferred income taxes. Record the declaration of stock dividends and stock splits. Account for pensions and post-retirement benefits.
Course Assessment: Examinations, homework assignments, case study and attendance/class participation.
Grading Policy will be computed using the following scale, although I reserve the right to make adjustments:
A = 90 – 100% 585 - 650
B = 80 – 89% 520 - 584
C = 70 – 79% 455 - 519
D = 60 – 69% 390 - 454
F = Below 60% Below 390
Exam 1 Points 150
Exam 2 Points 150
Exam 3 Points 150
Case Study Points 30
Homework Problems # 1 Points 50
Homework Problems # 2 Points 50
Homework Problems # 3 Points 50
Attendance/Class Participation Points 10
Total Points 650
Attendance/Class Participation: Attendance will be taken at each class peeriod. Students are expected to attend class and to participate in claass discussions. Attendance/Class Participation will be worth 10 points of each student's final grade and will be earned according to the following schedule:
Present 9 times or less 0 points
Present 10 times to 13 times 5 points
Present 14 times or more 10 points.
Late Submission of Course Materials: It is the student's responsibility to make timely notification to the instructor of any absence of class. Further, it is the student's responsibility to make arrangements to submit any missed assignments prior to the next class meeting. In all cases, it will be the instructor's discretion to accept any class assignments submitted after the deadline.
Classroom Rules of Conduct: 1. Respect the instructor's decisions/requirements; 2. Respect other learners; 3. Participate in classroom discussions/exercises; 4. Take ownership and complete assignments by given deadlines; 5. Notify instructor of any possible absences or missed deadlines; and 6. Any other rules that come up during the course of the semester.
Course Topic/Dates/Assignments: Session Date Topic / Chapter
Week 1 Jun 6 Orientation; Chapters 1- 4
Week 2 Jun 13 Chapters 5 - 8
Week 3 Jun 20 Chapters 9 - 12
Week 4 Jun 27 Chapters 13 - 16
Week 5 Jul 4 Chapters 17 - 20
Week 6 Jul 11 Chapters 21 - 22
Week 7 Jul 18 Class Case Study
Week 8 Jul 25 Review Case Study and Final 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
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.