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Syllabus 6332 spring 2016 all sections(1).doc

Syllabus 6332 spring 2016 all sections(1).doc - Course...

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Course ACCT 6332 Intermediate Financial Accounting II Professor Jieying Zhang Term Spring 2016 Time &Location Section 001 Monday 10:00AM – 11:15AM / JSOM 2.717 Section 002 Monday 11:30AM – 12:45PM / JSOM 2.717 Section 501 Monday 7PM – 9:45PM / JSOM 1.107 Professor’s Contact Information Office Location SOM 4.812 Email Address [email protected] . Please use [email protected] to reach me. I will not use eLearning email. Office Hours Monday 1:00AM - 2:00PM or by appointment. Teaching Assistant Shih-Chu Chou , [email protected] TA Office Hours Wednesday, 1:00PM to 3:00PM, location: JSOM 3.407 General Course Information Pre-requisites, Co-requisites, & other restrictions ACCT 6330, Intermediate Financial Accounting I or equivalent. Course Description This course is a continuation of topics in external financial reporting, including: issues related to the measurement and reporting of current liabilities and contingencies, bonds, leases, deferred taxes, pensions, shareholders' equity, earnings per share, accounting changes and cash flows. The course is designed to provide students with a basic understanding of financial accounting and a more thorough understanding of the intricacies of generally accepted accounting principles (GAAP) that guide publicly available financial statements. Financial reporting topics will be analyzed from the perspective of financial statements prepares and users. Learning Objectives In this course, you will learn how to 1. Apply US GAAP as it pertains to accounting principles for current and long term liabilities accounts 2. Apply US GAAP as it pertains to accounting principles for shareholders' equity accounts 3. Apply US GAAP as it pertains to the preparation of the statement of cash flows. Required Textbook Intermediate Accounting, 15th Edition, by Kieso, Weygandt, and Warfield. Publishers: Wiley Textbook website: www.wiley.com/college/kieso . Acceptable textbook versions are: · The Kieso, Intermediate Accounting 15E All Access Pack Blackboard Integrated ISBN: 9781118642580. · The Kieso, Intermediate Accounting 15E Binder Ready Version Blackboard Integrated WileyPlus Card Set ISBN: 9781118942833. The Kieso, Intermediate Accounting 15E hardcover with Blackboard Integrated 1
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WileyPlus ISBN: 9781118997475. The call number for the reserved book at the library is 13581. Grading Policy Your course grade will be determined using the following weights (out of 300 points): Participation: 50 points Midterm Exam: 100 points Final Exam: 150 points The grading scheme will be re-weighted to take into consideration improvement in student performance over the semester. If a student’s mean-adjusted score on the Final Exam improves relative to the mean- adjusted score on the Midterm Exam, then the weight on the Midterm Exam is reduced by 50 points (from 100 to 50) and the weight on the Final Exam is increased by 50 points (from 150 to 200).
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