AC 320 Intermediate Accounting I
S1J 2013 IN
Marlow, Sidney G.
Masters in Accounting
January 14, 2013 through March 10, 2013
5:30 - 10:00 PM
Textbook: Intermediate Accounting, Fourteenth Edition
Kieso, Weygandt, Warfield
ISBN: 978 0470 58723-2
Publisher: 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: The facilitator's educational philosophy is one of interactiveness based on lectures, problem solving, project completion and examinations. Class discussion questions are encouraged.
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: Examinations, quizzes, a project, and class discussion
Grading: Two examinations: Mid-term 200 points (20% of total grade); Comprehensive Final 200 points (20% of total grade)
Five Quizzes, 80 points each, total of 400 points (40% of total grade), quizzes will be given each class period after the first class period in which an examination is not given
One Project, 100 points (10% of total grade)
Attendance and Class Discussion, 100 points (10% of total grade)
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.
Classroom Rules of Conduct: Students are expected to be courteous at all times. Students are expected to read the relevant materials prior to class and participate in classroom discussions of the accounting principles being studied.
Course Topic/Dates/Assignments: Week One: Lecture, Chapters 1, 2 and 3. Conceptual Framework of Accounting and Accounting Standards
Week Two: Lecture, Chapters 4 and 5. Income Statement, Balance Sheet and Statement of Cash Flows, Quiz
Week Three: Lecture, Chapters 6 and 7. Time Value of Money and Receivables, Quiz, Project Assigned
Week Four: Lecture, Chapters 8 and 9. Valuation of Inventories, Quiz
Week Five: Mid-term Examination (Chapters 1 through 9) Lecture: Chapter 10, Property, Plant and Equipment
Week Six: Lecture, Chapters 11 and 12. Depreciation and Intangible Assets, Quiz
Week Seven: Lecture, Chapters 13 and 14, Current Liabilities and Long-term Liabilities, Quiz Project Due
Week Eight: Comprehensive Final Examination (Chapters 1 through14)
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 students and faculty members are encouraged to take advantage of the University resources available for learning about academic honesty (www.park.edu/current or http://www.park.edu/faculty/).from Park University 2011-2012 Undergraduate Catalog Page 95-96
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. from Park University 2011-2012 Undergraduate Catalog Page 95
Attendance Policy:Instructors are required to maintain attendance records and to report absences via the online attendance reporting system.
Park University 2011-2012 Undergraduate Catalog Page 98
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:12/9/2012 9:24:17 AM