AC 320 Intermediate Accounting I
U1QQ 2010 HI
Carlson, Greg C.
B.S. Accounting, Weber State UniversityM.S. Business, University of Northern ColoradoCertified Public Accountant
Building 1294, Hill AFB
4:00 to 4:30 P.M. Monday – Thursday
7 June-31 July 2010
4:30 - 7:15 PM
AC 202 and CS 140 or equivalents
Donald E. Kieso, Jerry F. Weygandt, and Terry D . Warfield, Intermediate Accounting; 12th Edition; Hoboken N.j Wiley & Sons Inc., 2007.
Textbooks can be purchased through the MBS bookstore
Textbooks can be purchased through the Parkville Bookstore
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The course will consist of lectures, discussion, problem solving, and examinations. Students are encouraged to interact sharing their own ideas and experiences.
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 final course grade will be determined using the following measurements:
Exam 1 30%
Exam 2 30%
Exam 3 30%
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 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.
: Course assignments submitted after the specified due date will not be accepted unless due to an excused absence and coordinated with and approved by the instructor.
Classroom Rules of Conduct:
Outside assignments are expected to be legible and in the proper format regardless if prepared manually or using a computer. Students should maintain copies of their graded assignments in the event the instructor inadvertently fails to record the graded result.
9 June 2 Conceptual Framework None
14 June 3 Accounting Systems 3-1
16 June 4 Income Statement 4-1
21 June 5 Balance Sheet 5-2
23 June 1-4 Exam 1
28 June 6 Time Value Concepts 6-1
30 June 7 Cash & Receivables 7-3, 7-13
5 July Holiday
7 July Holiday 8 Inventroy Valuation 8-11
12 July 9 Inventory Issues 9-7
14 July 5-8 Exam 2
19 July 10 Property, Plant & Equipment 10-2 & 10-7
21 July 11 Depreciation & Depletion 11-2 & 11-5
26 July 12 Intangible Assets 12-2
28July 1-12 Exam 3
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 2009-2010 Undergraduate Catalog Page 92Academic Honesty is required of all members of a learning community. The instructor will not tolerate cheating or plagiarism on tests, examinations, papers, or other course assignments. Students who engage in such dishonesty may be given a failing grade."
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 2009-2010 Undergraduate Catalog Page 92
Attendance Policy:Instructors are required to maintain attendance records and to report absences via the online attendance reporting system.
Park University 2009-2010 Undergraduate Catalog Page 95
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:4/30/2010 8:36:01 PM