131B_syllabus_summer_II_10 - MGT 131B: Intermediate...

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MGT 131B: Intermediate Accounting PROFESSOR: Dr. John C. Anderson EMAIL: [email protected] CLASS LOCATION: Otterson Hall 1S114 OFFICE HOURS: Immediately after class, and by appointment Note: This syllabus may be updated and revised at a later date. COURSE TIMES AND LOCATION The class time is Tuesday and Thursday from 11:00AM to 1:50PM in Otterson Hall 1S114 at the Rady School of Management. Note that the final is on Friday, Sept. 3 at 11:30am. OBJECTIVES Intermediate Accounting B is the second course in a series of two intermediate level courses in financial accounting theory and practice. The goal of this course is to continue to expand on the knowledge gained in the introductory and first intermediate accounting courses. Topics include accounting for liabilities, stockholders’ equity, dilutive securities and earnings per share, investments, revenue recognition issues, leases, accounting changes, and the statement of cash flows. Students should continue to develop a deeper understanding of generally accepted accounting principles and their application to the accounting process. PREREQUISITES Completion of MGT 131 A, Intermediate Accounting 1 MATERIALS Required Kieso, Weygandt and Warfield (2010). Intermediate Accounting (13 th ed) This is the same textbook which is used in MGT 131 A, Intermediate Accounting 1. ASSIGNMENTS AND GRADING: % Score X Points = Points Earned Midterm Exam 47 points Final Exam 47 points Homeworks 1-8 6 points @ 1 point each maximum (lowest two scores dropped) ------------ Total 100 points Note: Homework must be turned in at the beginning of class to receive credit, and you should retain a photocopy so that you may correct your solution. I realize that there are days you may need to miss class for legitimate reasons. Although late homeworks are not accepted for any reason, the lowest 2 scores of the 8 homeworks will be dropped, resulting in 6 points maximum. There is no “extra credit” available, the final grade is based totally on the above assignments.
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At anytime, you can compute how you are doing in the class by computing the points earned as indicated above, and dividing that by the total possible points to date (do not round in calculating the points earned). Anticipate no curve, with the final grades being assigned as follows (with no rounding): A 94 - 100 points C 74 - 76 A- 90 - 93 C- 70 - 73 B+ 87 - 89 D+ 67- 69 B 84 – 86 D 64 - 66 B- 80 – 83 D- 60 - 63 C+ 77 – 79 F 0 - 59 Homeworks: Please include a cover page for the homework with your name and student identification number.
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This note was uploaded on 10/26/2010 for the course MGT 131 taught by Professor Anderson during the Summer '10 term at UCSD.

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131B_syllabus_summer_II_10 - MGT 131B: Intermediate...

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