AC 325 Intermediate Accounting II
F2A 2006 BE
Ryno, Serge Alexander
October 23 thru December 17
5:10 PM - 10:30 PM
Textbook: Kieso, D.E., Weygandt, J & Warfield, T. (2004). Intermediate Accounting (12th Edition). John Wiley and Sons.
Textbooks can be purchased through the MBS bookstore
Textbooks can be purchased through the Parkville Bookstore
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Educational Philosophy: Provide the student an opportunity to learn utilizing reading, writing, testing, presentation and communicative skills. The student should enhance their writing, research and presentation skills while gaining new insight into accounting theory.
Learning Outcomes: Core Learning Outcomes
The test examines each learning outcome with 20 questions. Eighteen multiple-choice questions will be based upon a distribution of critical thinking concepts applied to a learning outcome. Two questions will examine a communication/writing component. Each question will be weighted as 5 points.
Link to Class RubricClass Assessment:
90-100 - A
80-89 - B
70-79 - C
60-69 - D
<59 - F
Research Paper (min.5 pgs & 5 ref.)* 20%
3 Tests (10 pts ea) 30%
Class Participation 10%
*topics to be agreed in Class 1
Late Submission of Course Materials: Students will be expected to complete their assignments timely. Ample notice will be given of all assignments. Chapter Reading and assignments will be completed prior to the beginning of each class. Assignments will be reduced one letter grade if received by the next scheduled class and will not be accepted after that.
Classroom Rules of Conduct: Students will be expected to be participative in class and be respectful of one another in class.
Test/ Papers/Presentations Due
Chapter 15 - Stockholders Equity
Chapter 16 - Dilutive Securities and EPS
Earnings per Share problems
Chapter 17 – Investments
Chapter 18 – Revenue Recgonition
Test 1: Chapters 15-17
Chapter 19 – Accounting for Income Taxes
Chapter 20 – Accounting for Pensions
Discussion and inclass problems
(Class to be rescheduled)
Chapter 21 – Accounting for Leases
Test 2: Chapters 18-20
Chapter 22 – Accounting Changes and Error Analysis
Chapter 23 – Statement of Cash Flows
Chapter 24 – Full Disclosure in Financial Statements
In class problems, cash flow statements and EPS
Cash Flow Statements; Earnings per share calculations
Test 3: Chapters 21-24
In class problems and presentations
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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 2006-2007 Undergraduate Catalog Page 87
Attendance Policy:Instructors are required to maintain attendance records and to report absences via the online attendance reporting system.
Park University 2006-2007 Undergraduate Catalog Page 89-90
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Attachments:Syllabus AC 430Rubric
Last Updated:9/24/2006 4:34:59 PM