ACC210-03 winter 2011 - Grand Valley State University...

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Grand Valley State University Seidman College of Business School of Accounting Winter 2011 Course Number: ACC 311 03 Course Title: Intermediate Accounting 1I Instructor: Rita Grant Office Location: 458 C DeVos Office Hours : Monday 10:15 - 11:00 a.m. and 2:00 – 2:45 p.m. Wednesday 10:15 – 11:00 a.m. and 2:00 - 2:45 p.m. and by appointment Phone: 616-331-7409 Fax: 616-331-7445 e-mail grantr@gvsu.edu Required Text: Intermediate Accounting. Spiceland, Sepe, Nelson, Sixth Edition, McGraw-Hill Irwin . Prerequisites: ACC 310 Course Objectives: When you complete this course you should: 1. Possess employable business and accounting skill. 2. Understand the connection of the conceptual framework of accounting to specific standards. 3. Be able to evaluate alternative disclosures within the conceptual framework of accounting. 4. Be able to evaluate lease, pension, bond and employee benefit problems and produce the disclosure necessary under GAAP. 5. Be able to calculate the impact of various accounting changes and errors on the financial statements. 6. Produce the Stockholders” Equity section of a Balance Sheet for an entity. 7. Understand the Earnings per Share disclosure necessary for an entity with a complex capital structure.
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8. Be able to produce a Statement of Cash Flows for an entity in good form. 9. Have the ability to find and interpret current accounting standards. 10. Be able to compare GAAP as articulated by FASB and the IASB. Learning is not a passive activity. It is my responsibility to help you attain the skills necessary to perform at a professional level. I will try to communicate my expectations as clearly as possible. I will come to class prepared with lecture material and examples that should help clarify the text readings and homework assignments. I will make myself available for outside help as needed. However, no matter how motivated I may be, your success in this class is also dependent on your efforts. These activities are essential if you wish to master the material: 1. Come to class faithfully. 2. Read the book for understanding. The material is far too complex to grasp it fully by just listening to a lecture. You should read the material before I cover it in class. As you read, you should make note of topics that are unclear to you. When you come to lecture, you can look for clarification of those
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This note was uploaded on 04/12/2011 for the course ACC 210 taught by Professor Gunther during the Fall '09 term at Grand Valley State University.

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ACC210-03 winter 2011 - Grand Valley State University...

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