ACIS 3116 Syllabus


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P AMPLIN C OLLEGE OF B USINESS D EPARTMENT OF A CCOUNTING NFORMATION S YSTEMS ACIS, 3116- I NTERMEDIATE F INANCIAL A CCOUNTING II S PRING 2011 Instructor: Dr. Mitchell Oler Office: Pamplin Hall, 3100 Class Times CRN 10135: Monday, Wednesday and Friday, 9:05am – 9:55am, PAM 31 CRN 10136: Monday, Wednesday and Friday, 10:10am – 11:00am PAM 31 CRN 10134: Monday, Wednesday and Friday, 12:20pm – 1:10pm PAM 31 CRN 10133: Monday, Wednesday and Friday, 1:25pm – 2:15pm PAM 31 Office Hours: Monday 4:00 – 5:00pm & Thursday 9:00-11:00 a.m., Email: [email protected] Phone: 540-231-0764 *************************************************** Course Description The purpose of this course is to continue the in-depth analysis of basic concepts of external financial reporting that you began in ACIS 3115. We will address how readers of financial statements use information on a variety of events to make business decisions. With this understanding in mind, you will then learn about the application of generally accepted accounting principles to account for and report the results of various business transactions. Prerequisites ACIS 3115. Required Text/ Software Kieso, Donald E., Jerry J. Weygandt, and Terry D. Warfield, Intermediate Accounting , Thirteenth Edition, John Wiley & Sons, Inc., New York, 2010. Access to Wiley Plus for homework assignments (this should be rolled over from the prior semester) Access to FASB standards As of September 15, 2009 FASB is now published under the Codification. The web site is: . Virginia Tech has an access code which will be given in class. You may purchase an old FARS CD if you wish, but it is not required. Incorporating International Financial Reporting Standards (IFRS) into Intermediate Accounting (VT publication –Blackboard) KPMG Illustrative Financial Statements: International reporting standards, 2010 (KPMG Publication - Blackboard)
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Financial calculator (my preference is the TI BAII plus). Please note, for exams a simple financial calculator is required. Complex function and communication devices (for example, smartphones) are not allowed on exams. The use of such device will be considered cheating and will result in disciplinary actions. Name-Plate Optional Text Miller GAAP Guide Level A (2008). This is a great resource for good explanations and implementation of the accounting standards. However, it is expensive. I do not require it for class, and many of you will get a copy for free when you start working at a firm. Gleim CPA software is also available in the Pamplin computer lab. OBJECTIVES ACIS 3116 extends earlier in-depth analyses of basic concepts of external financial reporting. Included in the course are the following specific objectives: Improving your understanding of how economic actions are translated into accounting information. Improving your understanding of why particular accounting policies are selected.
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