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Instructor: Telephone: Office Hours: E-mail: Teaching Assistant: Office: Office Hours: E-mail: Class schedule & Classroom
UNIVERSITY OF ILLINOIS AT CHICAGO
College of Business Administration Accounting 315: Intermediate Financial Accounting I Fall 2007
Kyonghee Kim, CPA (inactive), MSA, Ph.D. 2321 University Hall 312-996-4438 3:30 pm - 4:30 pm on Monday, Wednesday & Friday email@example.com Susheel Mirmira 2323 University Hall 10:00 am 11:00 am on Monday 3:00 pm 5:00 pm on Wednesday firstname.lastname@example.org 10036 & 10039: M,W,F 11:00 am -11:50 am, BH 308 10045: M,W,F 1:00 pm - 1:50 pm, LH 202 10041 : M,W,F 2:00 pm - 2:50 pm, LH 202
COURSE OBJECTIVES: The course covers accounting theory and practice relating to asset valuation and, their impact on income measurement and financial position. We will examine issues in financial reporting from both preparer and user perspectives. The basic objectives of the course are: 1. learning current U.S. financial reporting practices 2. understanding how financial reports are prepared, read and interpreted 3. gaining knowledge of the functions, practices, limitations, and challenges of financial accounting 4. acquiring the ability to identify and analyze financial reporting problems in both forward (i.e. from transaction to financial statement) and backward (i.e. from financial statement to transaction) directions 5. establishing a solid foundation for further learning in accounting and bus iness ACCOUNTING MAJOR REQUIREMENT: For satisfactory progress in the accounting major, students must receive a grade of C or better in Accounting 315. Students are permitted to repeat Accounting 315 once. TEXTBOOK: ? ? Intermediate Accounting, 12th Edition by Kieso, Weygandt and Warfield Wiley Plus (online resources for the textbook)
COURSE REQUIREMENTS: ATTENDENCE I do not take attendance. Whether you attend class or not, you are responsible for all material covered in class (which may extend beyond or amend the information covered in the text) and the content of any informational announcements made in class. ASSIGNMENTS Reading and Homework All assigned reading and homework should be attempted prior to the class session for which they are assigned. Homework is due on the day it is assigned. Only in-class submission will be accepted. Generally, the homework will be graded for completion not for accuracy. Solutions for the assigned homework problems will be available on Blackboard after the corresponding due date so that you can check your work. Solutions for assigned homework exercises will be available on Blackboard after the quiz covering the subject has been given. Quizzes Quizzes will include some of the exercises in the homework assignments that you submitted in class and questions on the concepts presented in the assigned readings. Each quiz will have two parts (Part-A and Part-B). Part-A will have questions and Part-B will have exercises. ? ? For each QUESTION in Part-A, you have only ONE chance to submit the correct answer. For each EXERCISE in Part-B, you are allowed up to THREE attempts to submit your answer (once you submit your answer, the system will tell you whether your answer is correct or not). If you submit the correct answer within three attempts, you will get full points for the exercise.
Grading on quizzes is ALL or NOTHING. You can check out the solution after submitting your answer for each question (after 1st attempt for Part-A and 3rd attempt for Part-B). You will not receive any credits or penalty for viewing the solution. There are 12 quizzes which you need to take on Wiley Plus. The first quiz is practice quiz (Part-A & Part-B), and you will receive points for completing it. Out of the remaining 11 quizzes, I will use only 10 quizzes for your final grade and drop the one with the lowest score. The quizzes will be made available to you on Wiley Plus over the weekends as posted in the class schedule below and due by mid-night (12:00 am) on Sunday. EXAMS Four examinations will be administered in the evenings (6:00pm 8:00pm) indicated on the class schedule. If you have a class that meets at the time scheduled for these exams or there are extraordinary circumstances beyond your control that prevent you from taking the exam, you must notify me in writing (email is fine) prior to the exam and provide documentation that is acceptable to me. You must have my prior approval to take a make-up exam.
COURSE GRADE: Course grades are determined according to the following weighting scheme: Exam 1 Exam 2 Exam 3 Exam 4 Homework Quizzes Total 200 points 200 points 200 points 200 points 36 points 64 points (4 points from practice quiz) 900 points
Your grade depends on your performance on the exams, homework and quizzes. The total points a student earns will determine his/her final grade. To be equitable to all students grades are strictly NON-NEGOTIABLE and individual requests for extra credit work will NOT be honored. COMMUNICATION AND ELECTRONIC RESOURCES In the event I need to communicate with the entire class prior to a class meeting, I will post an announcement on Blackboard and/or send an email using your UIC email address. Please check the course page on Blackboard and your email at least once a day for announcement. Your Wiley Plus website is: http://edugen.wiley.com/edugen/class/cls42767/ This website has many tools that you may find useful throughout the course and must be utilized to complete your quizzes. Detailed instructions for website registration for Wiley Plus and quizzes online are attached to this syllabus. HONOR CODE: This course and its associated coursework are being administered under the policies of the University of Illinois at Chicago (UIC) College of Business Administration Honor Code. All students are expected to respect and uphold this code. Violations of the Honor Code are just causes for discipline under the University of Illinois at Chicago Student Disciplinary Procedure, and all allegations of Honor Code violations shall be handled pursuant to that Procedure.
Step by Step Instruction for Online Quizzes (Wiley Plus) The following URL will take you to the Student Login Page for Wiley Plus. Once you are in the Student Login Page, register and create your own account in Wiley Plus. http://edugen.wiley.com/edugen/class/cls42767/ In addition, http://www.wiley.com/college/sc/first/video.html will provide additional information about online resources available for self-guided study and technical questions. Step 1) How to register with Wiley Plus and create my account? In the Student Login Page (http://edugen.wiley.com/edugen/class/cls42767/), click register. You will be asked to read and accept the license agreement (Student Lic ense Agreement). Click Accept. ? Once you accept the license agreement, you will have the Registration site where you need to input your email address. Input your email address and click Submit. ? Next, you will be asked to create your student account (profile). Input your name, email address and password in the boxes and click Submit. ? You will see a message confirming that you created an account, and that they sent your username and password to your email address. Click Submit. ? The window will ask you to put the registration code that comes with your textbook. Put the registration code and click Submit. ? You now have your account in Wiley Plus. Step 2) How to log in Wiley Plus for the class home page? ? Go back to your Student Login Page using the URL that you used in step 1). ? Input your email address and password that you created for your account and click Submit. ? You will see your class home page in Wiley Plus. In the home page, you have three boxes on your right-hand side of the screen, each containing different materials. Read, Study & Practice will have your online textbook, resources for selfguided study and brief questions. Assignment will have your online homework. Gradebook will show your grades for your online homework. Step 3) How to do my online quizzes ? Go to the class home page in Wiley Plus (see Step 2) and click Assignment. ? You see a list of assignments. Click the appropriate quiz (e.g., Quiz# 1). It will show you the list of quiz questions as well as information about the quiz, such as due date, number of attempts allowed, grade policy, etc. Click Next button. ? You will see the first question. After inputting all your answers for the question, click Submit Answer. You will be told whether your answer is correct or not. ? Step 4) How to check my homework grade? ? Click Gradebook in your Wiley Plus class home page (see Step 2). ? You will see a list of quizzes. If you click a specific quiz, it will tell you the points you earned for the quiz.
ACTG 315, Fall 2007 Class Schedule
Homework Week Week1 Date Day Reading Assignment Chapter, Learning Objectives Ch1 & Ch2 - all objectives Ch3, LO 1,2,3,4, Ch3, LO 4,5 Brief Exercise (BE), Exercise (E) E2-1,4,7 E3-1,2,4 E3-5,8,10
Problem (P) P3-1 P3-3
27-Aug Mon 29-Aug Wed 31-Aug Fri Quiz1 Week 2 3-Sep Mon No class (Labor Day) 5-Sep Wed Ch3, LO 5,6 E3-9,11 7-Sep Fri Ch3, LO 6,7,8 E3-13,18,24 Quiz 2 Week 3 10-Sep Mon Ch3, LO 8, 9 BE3-13, E3-20 12-Sep Wed Ch3, LO 9 (Appendix 3A) 14-Sep Fri No class No quiz (End of EXAM 1 material) Week 4 17-Sep Mon EXAM 1 (Ch1-3), 6:00pm - 8:00pm 19-Sep Wed Ch4, LO 1,2,3 E4-1,4,6 21-Sep Fri Ch4, LO 6,7,8 E4-9,11, 14, 15 Quiz3 Week 5 24-Sep Mon Ch4, LO 4,5 E4-5, 26-Sep Wed Ch22, LO 1,2,3,4 E22-2, 4, 6 28-Sep Fri Ch22, LO 5,6,7 E22-9, 11, 15, 19 Quiz4 Week 6 1-Oct Mon Ch5, LO 1,2,3 E5-4, 8 3-Oct Wed Ch5, LO 4,5 E5-11 5-Oct Fri Ch18, LO 1,2,3 E18-1, 2, 3 October 5 (Friday) Last day to drop Quiz 5 Week 7 8-Oct Mon Ch18, LO 3,4 E18-5, 6 10-Oct Wed Ch18, LO 3,4 E18-9,10 12-Oct Fri Ch18, 5,6,7 E18-15 No quiz (End of EXAM 2 material) Week 8 15-Oct Mon Ch5, LO6~9 & Ch23, LO 1~4 BE23-3, E23-2 16-Oct Tue EXAM 2 (Ch 4-5, Ch18 & Ch22), 6:00pm-8:00pm 17-Oct Wed Ch23 LO 4,7 E23-13,14 19-Oct Fri No class Quiz 6 Week 9 22-Oct Mon Ch23, LO 5 BE23-12,13 & E23-16 24-Oct Wed Ch23, LO 6,7 BE23-8 26-Oct Fri Ch7, LO 1,2,10 BE7-1, E7-2 Quiz 7 Week 10 29-Oct Mon Ch7, LO 3,4,5 E7-3, 6 31-Oct Wed Ch7, LO 8,9 E7-16,17 2-Nov Fri Ch6, LO 1~7 E6-2,3,6 Quiz 8
P3-6 P3-4 P3-9 P3-10
P18-2 P18-5 P18-8
P23-7 b) & c) P7-13 P7-2, 3 P6-1
5-Nov 7-Nov 9-Nov No quiz 12-Nov 14-Nov 16-Nov Quiz 9 19-Nov 21-Nov 23-Nov Quiz 10 26-Nov 28-Nov 30-Nov Quiz 11 3-Dec 5-Dec 7-Dec 10-Dec
Mon Wed Fri Mon Wed Fri Mon Wed Fri Mon Wed Fri Mon Wed Fri Mon
Ch7, LO 6,7 Ch8 LO 1,2,3,4 Ch8, LO 5 (End of EXAM3 material) EXAM 3 (Ch6~8 & Ch23), 6:00pm-8:00pm Ch8, LO 6,7,8 Ch9, LO 1,2,3,4,5 Ch10, LO 1,2,3,4 Ch10, LO 5 No class (Thanksgiving) Ch10, LO 6,7 Ch11, LO 1,2,3,4 Ch11, LO 4,5 Ch11, LO 6,7 Ch12, LO 1~4, 8,9 Ch12 LO 5,6,7 FINAL EXAM (Ch8 & Ch9~12)
E7-19 E8-1,3,5,9 E8-14
E8-21, 25 E9-1,4,12,13 E10-5,7 E10-17,18
P8-8 P9-1 P10-5 P10-9
E10-22, 24 E11-2,3,4 E11-11,16, 18 E11-20,21,22