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AC 325 Intermediate Accounting II
Tallman, Marcia R.


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.

Course

AC 325 Intermediate Accounting II

Semester

U1FF 2006 FA

Faculty

Tallman, Marcia R.

Title

Senior Instructor

Degrees/Certificates

City University - BS in Business Administration
Gonzaga University - MA in Organization Leadership

Office Location

Fair Child Air Force Base

Office Hours

Student may email or call me at any time.

Daytime Phone

509-299-5102

Other Phone

509-244-2020

E-Mail

Marcia.tallman@pirate.park.edu

becky.tallman@starband.net

Web Page

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Semester Dates

5 June – 30 July,   2006

Class Days

---W---1 day / week - Wednesday

Class Time

5:00 - 10:00 PM

Prerequisites

AC320 Intermediate Accounting & CS140 or equivalents.

Credit Hours

3


Textbook:
Intermediate Accounting, 11th edition, Donald E. Keieso, Jerry J. Weygandt, & Terry D. Warfield.ISBN 0-471-07208-7

Textbooks can be purchased though the MBS bookstore

Textbooks can be purchased though the Parkville Bookstore

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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:
To foster a learning environment that enables the learner to realize his/her greatest potential. Specifically, this class teaches the learner to think critically; to communicate clearly; and to take ownership for his/her learning. The facilitator uses participatory group activities, lectures, quizzes, individual text book exercises. Assigned homework is expected to be completed and submitted in a timely fashion.

Learning Outcomes:
  Core Learning Outcomes

  1. Record operating and capital leases.
  2. Compute earnings per share.
  3. Journalize long-term construction transactions.
  4. Compute and record deferred income taxes.
  5. Record the declaration of stock dividends and stock splits.
  6. Account for pensions and post-retirement benefits


Core Assessment:

The test examines
eachlearning outcome with 20 questions. Eighteen multiple-choice
questions will bebased upon a distribution of critical thinking
concepts applied to a learningoutcome. Two questions will examine a
communication/ writing component. Each questionwill be weighted as 5
points. 

Link to Class Rubric

Class Assessment:
COURSE ASSESSMENT:
Examinations, quizzes and participation in class discussions.

           Exam: The comprehensive exam will be given the last day of the course. Material from the class discussions, in-class problems / exercise, homework problem, and tax return problems will be covered in the exams.
Quizzes: At the beginning of each session a quiz will be given to review the prior session's material.
Exercises:  Accounting Problem examples and self-study problems are used to reinforce the chapter material being covered. The in-class exercises will be discussed in class but will not count directly in the student's final grades; though, this material will be covered on the exams.

       Homework Problems: Homework problems will be assigned on material covered. The problems to be completed will be assigned during the class period that the related chapter is discussed. The homework problems will be due the following class session. Homework problems submitted after this time will receive a lower grade.

Grading:
Final Grades will be determined based upon the following:

Exam 1 (1-4) 140 35%
Quizzes (quantity 7 at 20 points each) 140 35%
Homework Problems (quantity 5 at 22 points each) 110 27.5%
Attendance/Class Participation 10 2.5%
Total 400 100%
Grades will be computed using the following scale, although I reserve the right to make adjustments.
Grading Scale Chart
Grade Percentages Points
A 90 - 100% 360 - 400
B 80 - 89% 320 - 359
C 70 - 79% 280 - 319
D 60 - 69% 240 - 279
F Less than 60% Below    230          

Late Submission of Course Materials:
If a student submits an assignment after a scheduled deadline, he/she will be penalized accordingly.

Classroom Rules of Conduct:
The classroom rules of conduct include the following: 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;  6. Any other rules that come up during the course of the semester.

Course Topic/Dates/Assignments:

Date           Chapter  Other
June 7th        9 /10 Term Plan

June 14th 10/11 Quiz, Exercises, Homework

June 21st 12/13 Quiz, Exercises, Homework

June 28th 14/15 Quiz, Exercises, Homework

July 5th 16/17 Quiz, Exercises, Homework

July 12th   18/19 Quiz, Exercises, Homework

July 19th 19/20 Quiz, Exercises,

July 26th 21/22 Quiz, Exercises, Comprehensive 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 2005-2006 Undergraduate Catalog Page 85-87
“Academic Honesty is required of all members of a learning community. Hence, Park will not tolerate cheating or plagiarism on tests, examinations, papers or other course assignments. Students who engage in such dishonesty may be given failing grades or expelled from Park.”

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 .



Rubric

CompetencyExceeds Expectation (3)Meets Expectation (2)Does Not Meet Expectation (1)No Evidence (0)
Evaluate and define accounting concepts identified by:                                                                                                 
Outcomes
2,3,4,5,6                                          
Evaluate and define the accounting transaction(s) in order to record, adjust or correct per Generally Accepted Accounting Principles
Q1, Q4, Q8, Q12, Q15
100-80 %
 
Evaluate and define the accounting transaction(s) in order to record, adjust or correct per Generally Accepted Accounting Principles
Q1, Q4, Q8, Q12, Q15
60-79%
 
Evaluate and define the accounting transaction(s) in order to record, adjust or correct per Generally Accepted Accounting Principles
Q1, Q4, Q8, Q12, Q15
50-59%
 
Evaluate and define the accounting transaction(s) in order to record, adjust or correct per Generally Accepted Accounting Principles
Q1, Q4, Q8, Q12, Q15
Less than 50%
 
Synthesize data to produce a logical flow of  informational reporting  per established accounting rules and standards                                  
Outcomes
2,3,4,5,6                                          
Assemble the correct and ethical accounting treatment for given transactions in order to produce accurate financial statements per Generally Accepted Accounting Principles
Q3, Q6, Q7, Q11, Q14
100-80 %
 
Assemble the correct and ethical accounting  treatment for given transactions in order to produce accurate financial statements per Generally Accepted Accounting Principles
Q3, Q6, Q7, Q11, Q14
60-79%
 
Assemble the correct and ethical accounting  treatment for given transactions in order to produce accurate financial statements per Generally Accepted Accounting Principles
Q3, Q6, Q7, Q11, Q14
50-59%
 
Assemble the correct and ethical accounting  treatment for given transactions in order to produce accurate financial statements per Generally Accepted Accounting Principles
Q3, Q6, Q7, Q11, Q14
Less than 50%
 
Analysis of transactional data                                                                                                                         
Outcomes
2,3,4,5,6                                          
Analyze accounting transactions recorded in the book of original entry and adjust, record or post to prepare accurate financial statements per Generally Accepted Accounting Principles
Q2, Q5, Q9, Q10, Q13
100-80 %
 
Analyze accounting transactions recorded in the book of original entry and adjust, record or post to prepare accurate financial statements per Generally Accepted Accounting Principles
Q2, Q5, Q9, Q10, Q13
60-79%
 
Analyze accounting transactions recorded in the book of original entry and adjust, record or post to prepare accurate financial statements per Generally Accepted Accounting Principles
Q2, Q5, Q9, Q10, Q13
50-59%
 
Analyze accounting transactions recorded in the book of original entry and adjust, record or post to prepare accurate financial statements per Generally Accepted Accounting Principles
Q2, Q5, Q9, Q10, Q13
Less than 50%
 
Application of established rules and logic per regulatory and commercial standards                                                                     
Outcomes
1                                                  
Demonstrate and interpret accounting data for recording operating versus capital leases in order to produce accurate Balance Sheets and Income Statements per Generally Accepted Accounting Principles
Q16, Q17, Q18
100-80 %
 
Demonstrate and interpret accounting data for recording operating versus capital leases in order to produce accurate Balance Sheets and Income Statements per Generally Accepted Accounting Principles
Q16, Q17, Q18
60-79%
 
Demonstrate and interpret accounting data for recording operating versus capital leases in order to produce accurate Balance Sheets and Income Statements per Generally Accepted Accounting Principles
Q16, Q17, Q18
50-59%
 
Demonstrate and interpret accounting data for recording operating versus capital leases in order to produce accurate Balance Sheets and Income Statements per Generally Accepted Accounting Principles Q16, Q17, Q18
Less than 50%
 
Content of Communication written essay                                                                                                                 
Outcomes
1                                                  
Assess the student's ability to understand and communicate/ write the reasoning for knowledge acquired through out the course as it relates to recording operating and capital leases
Question 20
100-80 %
 
Assess the student's ability to understand and communicate/ write the reasoning for knowledge acquired through out the course as it relates to recording operating and capital leases
Question 20
60-79%
 
Assess the student's ability to understand and communicate/ write the reasoning for knowledge acquired through out the course as it relates to recording operating and capital leases
Question 20
50-59%
 
Assess the student's ability to understand and communicate/ write the reasoning for knowledge acquired through out the course as it relates to recording operating and capital leases
Question 20
Less than 50%
 
Technical Skill in Communicating written essay                                                                                                         
Outcomes
6                                                  
Demonstrate the knowledge and skill to evaluate, apply and discuss accounting solutions
Question 19
100-80 %
 
Demonstrate the knowledge and skill to evaluate, apply and discuss accounting solutions
Question 19
60-79%
 
Demonstrate the knowledge and skill to evaluate, apply and discuss accounting solutions
Question 19
50-59%
 
Demonstrate the knowledge and skill to evaluate, apply and discuss accounting solutions
Question 19
Less than 50%
 
First Literacy Technical knowledge and application                                                                                                     
Outcomes
                                                  
Student will demonstrate an intermediate accounting knowledge within the scope of AC 325 to assist them in performing their job functions or enhancing their accounting knowledge
Overall Score
100-80 %
 
Student will demonstrate an intermediate accounting knowledge within the scope of AC 325 to assist them in performing their job functions or enhancing their accounting knowledge
Overall Score
60-79%
 
Student will demonstrate an intermediate accounting knowledge within the scope of AC 325 to assist them in performing their job functions or enhancing their accounting knowledge
Overall Score
50-59%
 
Student will demonstrate an intermediate accounting knowledge within the scope of AC 325 to assist them in performing their job functions or enhancing their accounting knowledge
Overall Score
Less than 50%
 

Copyright:

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

Last Updated:4/2/2006 5:36:51 PM