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321: ACC Intermediate Financial Accounting I, Spring 2004 Section 1: TTh 9:00 10:15 BusAd D203 Section 2: TTh 10:30 11:45 BusAd D203 Instructor: Office: Phone/Voice Mail: E-mail: Office Hours: Prerequisites: Jenny Teruya, Ph.D., CPA BusAd D309 956-7118 teruya@cba.hawaii.edu Tuesday, 2:00 3:00 p.m. Friday, 10:00 11:00 a.m. and by appointment in my office or in chat room. ACC 201 and ACC 202 (please be informed that students who do not meet the prerequisites will be administratively dropped after the drop/add period you will not be able to get a refund on your tuition at that point) Required Materials: Intermediate Accounting, Kieso, Weygandt and Warfield, 11th Edition Lecture Notes (available on course website) Course Website: WebCT (webct.hawaii.edu); Course: MAN:Intermediate Financial ACC 1 You will be using the course website to access lecture notes, homework solutions and other handouts for the class. In addition, there are self-test quizzes and web quizzes that you may complete in order to test your understanding of the material (the quizzes are optional and will not factor into your course grade) as well as some other material provided by the publisher of the text. Discussion Board: The discussion board serves many purposes. I will be using it to post announcements regarding the class, including possible reminders about upcoming due dates. Periodically, I will post questions regarding the material we are covering for you to respond to. In addition, you may post questions you have about the material, including questions about homework assignments. Questions on homework assignments should be posted to the discussion board as opposed to being e-mailed to me since others may also have the same question. For questions regarding homework assignments, please use the problem number as your subject heading. Your participation on the discussion board will be monitored and will be considered in determining your course participation points. E-mail: You may use the e-mail function on WebCT to e-mail anyone enrolled in either of the two sections of Intermediate Accounting. Chat: You may use any of the chat rooms to discuss assignments with other classmates. Accounting 321, Spring 2004, Course Syllabus 1 Course Description and Objectives: This course is the first in a series of two upper division courses (ACC 321 and ACC 323) covering financial accounting. The series is designed to give the student a basic knowledge of financial accounting theory and practice as well as to develop the analytical skills necessary for careers in corporate or public accounting. This course begins with an overview of the history and theoretical basis of financial accounting and a review of the four principal financial statements. The course then examines valuation, measurement and reporting issues related to selected financial statement items, with an emphasis on assets. Students are expected to understand the accounting theory and concepts that underlie the accounting issues covered in class as well as to become technically proficient regarding the accounting principles governing the reporting of financial statement items. The format of the course will be primarily class lectures and discussions. Homework, quizzes, and exams will be used to reinforce concepts covered in class as well as to evaluate the students understanding of the material. Instructor s Responsibilities: Provide instruction on assigned topics, as time permits. Post lecture notes on the website no later than one week prior to the scheduled lecture date (otherwise the instructor will provide copies of the notes in class). Be available during posted office hours and by mutually agreed upon appointments for clarification of assigned material including homework problems. However, it is the student s responsibility to attempt the homework problems prior to requesting clarification. Treat students with respect. Grade assignments consistently for all students. Follow the policies set forth in the syllabus. All changes will be provided in writing to the students in advance. Students Responsibilities: Attend class regularly and on time; be responsible for obtaining material covered in class on days that are missed. Do not be disruptive in class. If you have a question about something we are covering, ask the instructor, not the student next to you. Chances are that if you have a question, others have the same question. Be prepared for class. This means having read the chapter we are covering that day and being prepared to ask, as well as answer, questions. Keep up with homework and other assignments. Students will have primary responsibility for completing and correcting their own homework assignments. In rare instances, homework problems will be reviewed in class (as time permits). The instructor will be available to explain attempted homework problems during office hours. Participate in discussions in class and on the course website. Treat instructor and fellow students with respect. Be aware of due dates and upcoming quizzes and exams. Check e-mail/course website at least once a week for course announcements/changes Accounting 321, Spring 2004, Course Syllabus 2 Grade Determination Items Exam 1 (Ch. 1-7) Exam 2 (Ch. 7-9) Exam 3 (Ch. 10-12) Final Exam (cumulative) Quizzes Accounting Cycle Problem Case Study/Project(s) Participation Total 75 points 18.75% 75 points 18.75% 75 points 18.75% 100 points 25.00% 50 points 12.50% 10 points 2.50% 10 points 2.50% 5 points 1.25% 400 points 100.00% Grading: Grades will be based on a standard curve (with 90%, 80%, 70% and 60% of the total points being the cutoff for an A, B, C and D, respectively). At the instructor s discretion, the curve may be lowered. It will be your responsibility to keep track of your scores throughout the semester. Note: plus/minus grades will not be given. Exams: All exams are closed book and are held during normal class times. The exams cover all assigned material whether or not we actually discuss the material in class. Simple calculators may be used during the quizzes but may not be shared by students during the exams. Cell phones and PDAs will not be allowed to be used as calculators After the exams have been graded, you will have two weeks to review your exams and report any grading discrepancies. All such discrepancies must be brought to my attention in writing in order to be considered. Make-up exams will be given only under very rare circumstances. In all cases, I must be notified prior to the exam. If I am not available on the morning of the exam, leave a message on my voice mail (at least 30 minutes prior to the examination time). Failure to notify me on a timely basis will result in a 0 for the exam. All excuses for illness must be supported by a doctor s note. The final exam date is indicated on the attached assignment schedule. Please make any travel plans accordingly. Quizzes: A total of eleven (11) 5-point quizzes will be given during the semester (not including the accounting cycle quiz), however, only the highest 10 quiz scores will count toward your grade. The quizzes will consist of multiple-choice questions, short problems, and other questions requiring short answers. Some quizzes may be administered on WebCT. In that event, additional instruction will be given. They will cover material assigned the previous week, including the material for that day s reading. As with the exams, only simple calculators may be used and cannot be shared quizzes. during See the attached assignment sheet for tentative quiz dates. Absolutely no make-up quizzes will be given (the extra quiz allows you to miss one quiz without penalty). Accounting 321, Spring 2004, Course Syllabus 3 Accounting Cycle Problem: To review ACC 201 and to ensure that all students have a basic understanding of the accounting cycle, an accounting cycle review problem will be collected and graded. The problem must be completed manually on the workpapers provided. Partially completed problems will not be accepted. This assignment is due on or before February 3 at the start of class. Case Study/Project: A case study or project(s) will be distributed at a later date. Further details will follow. Participation: Class participation (including attendance) and participation on the course website discussion board will be monitored throughout the semester. In addition, you will also be asked to participate in the exam review sessions by contributing questions. Professionalism: At the discretion of the instructor, point deductions may be made for behavior that is deemed unprofessional. Examples of unprofessional behavior include, but are not limited to, chronic tardiness and/or absences, being disruptive in class (please turn off all cell phones when in class), not treating the instructor and fellow classmates with respect, and cheating. Homework: Homework should be done soon after we have covered the topic in class. The assignments reinforce what we have done in class and are an indicator of whether you understand the material or need to see me during office hours for further clarification. Solutions to the homework assignments will be available on the website. However, it is to your benefit to complete the assignments prior to consulting the solutions. By forcing yourself to work through the problem, you will be developing the thought process necessary to complete similar problems in the future. When you check your answers, you will be able to learn from any mistakes that you have made and will tend to remember the correct way of doing things better. Homework will not be graded. Extra Credit: For (up to) 2% of your grade (8 points) you may do one of the following: 1. Achieve active status with the University of Hawaii Accounting Club 2. Successfully pledge or initiate Beta Alpha Psi Those not able to attend all the club activities due to other obligations may attend the HSCPA Student s Night (usually scheduled for a Friday evening in February) and arrange with the instructor to complete an additional project(s). Approval of the additional project must be received from the instructor by February 10 (so don t wait until that date to talk to me about it in case I don t approve your initial project) and the project will be due on April 20. The purpose of the extra credit is to provide you the opportunity to learn about the accounting profession (something that the Accounting Club and Beta Alpha Psi do reasonably well and that the accounting curriculum generally doesn t cover). Therefore, the additional project must be accounting-related and should either provide you information about the accounting profession or provide you information about the accounting discipline, preferably financial accounting. Accounting 321, Spring 2004, Course Syllabus 4 If you are joining the Accounting Club or Beta Alpha Psi for your extra credit project, please let me know so that I can follow up with the club at the end of the semester to verify your activity with them. Keep in mind that this is EXTRA credit. As such, it should not be done in place of some of the other required material. Therefore, in order to get full credit for your extra credit assignment, all other required assignments must be completed by the appropriate deadlines (including homework which will be collected on the day of each exam see below for more information. The actual extra credit points that you earn will be in the same proportion as the assignments you complete (quizzes, accounting cycle, case study/project and homework). For example, if you only complete 80% of the required assignments then you will only be given credit for 80% of the extra credit points. Homework for students choosing to do the extra credit assignment will be collected on the day of each exam for the chapters covered by that exam. Assignments should be hand-written and stapled together in the order it appears on the syllabus. Alternate Locations: In the event of disturbances during class time (for example, bomb threats), meet the instructor in the grassy area on the south (makai) side of George Hall. You will be given further instructions at that point. On days of scheduled exams, you will be directed to an alternate classroom to take the exam. Important Dates: January 20: February 2: Last day to withdraw without a W Last day to withdraw (from business classes) with a W Disability Access: Students with disabilities are encouraged to contact the KOKUA Program for information and services. Services are confidential and students are not charged for them. Contact KOKUA at 956-7511, kokua@hawaii.edu, or Student Services Center, Room 13. This syllabus is meant to be a general guide to the course. Changes may be made at the instructor s discretion. Accounting 321, Spring 2004, Course Syllabus 5 Tentative Course Schedule Date 1/13 1/15 1/20 1/22 1/27 1/29 Reading to be done prior to date: Syllabus Ch. 1 (p. 1-17) Ch. 2 (pp. 27-46) Ch. 2 Ch. 3 (pp. 61-70) Ch. 3 (pp. 70-82) Ch. 3 (pp. 83-86) Ch. 4, Ch. 5 (p. pp. 169-184) Homework that should be done immediately after date: C1-1, C1-11, C1-12, C1-15 E2-2, E2-3, E2-4 HW Handout 1, E3-1 E3-3, E3-10 E3-17 Quiz 2 Due on date: Quiz 1 (syllabus) P4-3, Using Your JudgmentFinancial Reporting Problem (p. 163) E5-3, E5-13, Using Your JudgmentResearch Case (p. 248) 2/3 Ch. 5 (pp. 184-198) Quiz 3 Ch. 7 (pp. 313-318, 340-345) Catch-up and Review Exam 1 2/5 2/10 2/12 E7-1, E7-22, E7-25 Quiz 4 Homework due for students doing extra credit BE7-2, BE7-3, BE7-4, BE7-5 P7-2, BE7-6, BE7-7 P7-7, E7-21 HW Handout 2 BE8-2, P8-3 E8-1, E8-10, E8-12, P8-6 E8-25 Quiz 6 Quiz 5 2/17 2/19 2/24 2/26 3/2 3/4 Ch. 7 (pp. 318-326) Ch. 6 (pp. 261-262, 270-272) Ch. 7 (pp. 326-331) Ch. 7 (pp. 332-339) Ch. 7 (discounting notes) Ch. 8 (pp. 368-372) Ch. 8 (pp. 372-383) Ch. 8 (pp. 384-396) Accounting 321, Spring 2004, Course Syllabus 6 3/9 Ch. 9 (pp. 422-435) E9-3, P9-3, E9-10, E9-13 Summary Course Schedule (continued) Quiz 7 Date 3/11 3/16 3/18 3/23 3/25 3/30 4/1 4/6 4/8 4/13 4/15 4/20 Reading to be done prior to date: Ch. 9 (pp. 435-449) Catch-up and Review Exam 2 Spring Break Spring Break Ch. 10 (pp. 469-473, 479-481) Ch. 10 (473-478) Ch. 10 (pp. 482-494) Ch. 11 (pp. 520-530) Ch. 11 (pp. 530-543) Ch. 12 (pp. 569-492) Catch-up and Review Homework that should be done immediately after date: E9-18, E9-24 Due on date: Quiz 8 Homework due for students doing extra credit BE10-5, BE10-6, BE10-7, E10-5 E10-8 E10-22, P10-8 E11-1 E11-4, E11-2, E11-16, E11-17 E11-22, P11-7 Quiz 10 Quiz 9 E12-1, E12-17, P12-5, Quiz 11 Using Your Judgment Financial Statement Analysis Case Homework due for students doing extra credit BE13-1, E13-16, P13-3 E13-13, P13-7, P13-9, Quiz 12 4/22 Exam 3 4/27 4/29 5/4 Ch. 13 (pp. 615-630) Ch. 13 (pp. 630-645) HW due Catch-up and Review Accounting 321, Spring 2004, Course Syllabus 7 5/11 5/13 Final Exam (Section 2): 9:45 11:45 a.m. Final Exam (Section 1): 9:45 11:45 a.m. Homework due Accounting 321, Spring 2004, Course Syllabus 8

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