AC 320 Intermediate Accounting I
U1QQ 2008 HI
Atwater, Justin J.
Bachelor of Accountancy - Brigham Young UniversityMasters of Accountancy - Brigham Young UniversityJuris Doctorate - University of Utah
6/2/08 - 7/27/08
7:30 - 10:15 PM
Textbooks can be purchased through the MBS bookstore
Textbooks can be purchased through the Parkville Bookstore
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Educational Philosophy: The study of accountancy naturally lends itself to hands on real-world application. We will explore the theoretical and technical basis of current accounting practice through in-class problem solving, group interaction, lectures and in-class discussion. Students will devote out-of-class time to reading and solving sample problems and be prepated to engage in classroom disussion. Students will demonstrate their mastery of the subject through quizess and examinations.
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:
The course grade for students will be based on the overall average of homework and tests taken during the course in accordance with the weighting of the various requirements as stated in the syllabus.
All final exams in all School of Business and Management courses will be comprehensive and will be closed book and closed notes. They will constitute 30% of the total course grade and will not be a take-home exam. They will be completed during the test week in the period designated by the registrar or by the Proctor in the case online courses. If calculators are allowed, they will not be multifunctional electronic devices that include features such as: phones, cameras, instant messaging, pagers, and so forth. Electronic Computers will not be allowed on final exams unless an exception is made by the Dean of the School of Business and Management.
Classroom Rules of Conduct: Each student is expected to attend every class unless excused. Students are expected to come prepared to engage in classroom discussion and participate in real-world scenarios. Distractions will not be allowed. To foster a learning atmosphere, all distruptive students will be asked to leave.
June 2 - Chapter 1 Environment and Theoretical Structure of Financial Accounting
a. Read: Chapter 1
b. Homework: BE 1-1, E 1-2, E 1-5, E 1-6 and Research Case 1-3
2. June 4 - Chapter 2 Review of Accounting Process
a. Read: Chapter 2
b. Homework: BE 2-1, E 2-4, E 2-6, E 2-8, E 2-11
3. June 9 – Chapter 3 The Balance Sheet and Financial Disclosures Part I
a. Read: Chapter 3
b. Homework: BE 3-6, E 3-3, E 3-5, P 3-1, Communication Case 3-3
4. June 11 – Chapter 3 The Balance Sheet and Financial Disclosures Part II
b. Homework: BE 3-8, E 3-13, E 3-17, P 3-7, Real World Case 3-11
5. June 16 – Chapter 4 The Income Statement and Statement of Cash Flows Part I
a. Read: Chapter 4
b. Homework: BE 4-1, E 4-3, E 4-7, Analysis Case 4-14, Real World Case 4-16
6. June 18 – Chapter 4 The Income Statement and Statement of Cash Flows Part II
b. Homework: BE 4-12, E 4-6, E 4-11, E 4-18, E 4-19, Judgment Case 4-10
7. June 23 – Midterm Exam 1 (200 points)
a. Preparation: Review Chapters 1-4, Homework questions and quizzes
8. June 25 – Chapter 5 – Income Measurement and Profitability Analysis
a. Read Chapter 5
b. Homework: BE 5-1, E 5-2, E 5-8, E 5-16, Judgment Case 5-8
June 30 – Chapter 6 Time Value of Money Concepts
a. Read: Chapter 6
b. Homework: E 6-4, E 6-7, P 6-2, P 6-5, P 6-11
July 2 – Chapter 7 Cash and Receivables
a. Read: Chapter 7
b. Homework: BE 7-10, E 7-2, E 7-7, E 7-10, P 7-7
July 7 – Chapter 8 Inventories: Measurement
a. Read: Chapter 8
b. Homework: BE 8-1, E 8-6, E 8-9, E 8-13, P 8-4, Real World Case 8-8
July 9 – Chapter 9 Inventories: Additional Issues
a. Read: Chapter 9
b. Homework: BE 9-2, E 9-4, E 9-11, P 9-11, P 9-12
July 14 – Midterm Exam 2 (200 points)
a. Preparation: Review Chapters 6-9, Homework questions and quizzes
July 16 – Chapter 10 Operational Assets: Acquisition and Disposition
a. Read: Chapter 10
b. Homework: BE 10-2, E 10-25, P 10-1, P 10-4, P 10-5
July 21 – Chapter 11 Operational Assets: Utilization and Impairment
a. Read: Chapter 11
b. Homework: BE 11-2, E 11-6, E 11-14, E 11-22, P 11-2
July 23 – Final Exam (300 points)
a. Preparation: Review Chapters 1-11 & 16, Homework questions, and quizzes
b. *Note: The Final Exam is comprehensive. Notwithstanding, particular emphasis will be placed on Chapters 10, 11 and 16.
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 2007-2008 Undergraduate Catalog Page 85-86
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 2007-2008 Undergraduate Catalog Page 85
Attendance Policy:Instructors are required to maintain attendance records and to report absences via the online attendance reporting system.
Park University 2007-2008 Undergraduate Catalog Page 87-88
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. 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 .
Last Updated:5/4/2008 11:01:21 PM