AC 325 Intermediate Accounting II
S2M 2006 CH
MBABachelor of Science in Accounting
March 13 to May 7, 2006
7:30 - 10:00 PM
Textbook: Kieso, Donald E.,Jerry J. Weygandt and Terry D. Warfield, Intermediate Accounting, 11th Edition, John Wiley & Sons,Inc. (ISBN 0-471-07208-7).
Textbooks can be purchased though the MBS bookstore
http://www.sec.govhttp://www.gaap.org.http://www.rutgers.edu/accounting/raw/aaahttp://www.wiley.com/college/kiesoCourse Description: Continuation of AC320. Course includes current assets and liabilities, plant, property and equipment; long term liabilities; and shareholders equity. Prerequisities: AC320 and CS140 or equivalents. 3:0:3
Educational Philosophy: Lectures, readings, quizzes, examinations, internet, videos, web sites and writings.
Learning Outcomes: Core Learning Outcomes
Class Assessment: The student will be required to take all quizzes, a mid-term exam and a final exam on dates assigned. A project will be assigned on the first day of class and must be turned on the due date.
Grading: A= 93 to 100
F= Below 69
The course will be graded as follows:
Final Exam 35%
Late Submission of Course Materials: All assignements are due on assigned dates and no assignments will be accepted after the due date unless the student has received prior approval from the instructor.
Classroom Rules of Conduct: No cell phones. All students are to come to class on time and prepared with the assignment due on that date. If a student must miss class, the student is to email or telephone the instructor.
Course Topic/Dates/Assignments: Week 1: Chapter 15 and 16 --Stockholders Equity and Dilutive Securities and EPS
Week 2: Chapters 17 and 18 --Investments and Revenue Recognition.
Week 3: Chapters 19 -Accounting for Income Taxes
Week 4: Chapter 20 --Accounting for Pensions and Post Retirement Benefits.
Week 5: Mid-term and Project Presentations
Week 6: Chapter 21 -- Leases
Week 7: Chapter 23 -- Statement of Cash Flow
Week 8: Chapter 24--Full Disclosure in Financial Statements.
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.
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 .
Add/Drop Dates: March 13 to March 20, 2006.
Withdrawal Dates: March 21 to April 16, 2006.