121A syllabus-s'11 - San Jose State University College of...

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San Jose State University College of Business Department of Accounting and Finance Bus 121A - Intermediate Accounting I Sections 1 and 3 Spring 2011 Instructor: Prof. Elizabeth Grace Office Location: BT862 Telephone: 408-924-3474 Email: [email protected] Office Hours: Tuesday and Thursday 1:15-3:15pm and by appointment Class Days/Time: Section 1: TTh 10:30am-11:45 Section 3: TTh 12-1:15pm Classroom: BBC003 Prerequisites: BUS20 with a minimum grade of “C” Faculty Web Page and MYSJSU Messaging Copies of course materials such as the syllabus, in-class lecture problems, Powerpoint chapter outlines, homework solutions, and assignments may be found on Desire2Learn. You will need to download daily class problems from Desire2Learn (http://sjsu.desire2learn.com) before coming to class. You are responsible for checking D2L for any messages and assignments daily. Accessing Desire2Learn: Username: Prior to the start of the course, your Desire2Learn username can be found by logging into your mySJSU account.Click on Self Service > Campus Personal Information > Names , and locate your Desire2Learn name (look for Name Type called D2L) from the list. Password: Your initial D2L password is your 9-digit SJSU ID number , the same ID you use to log into mySJSU. If you have any problems logging into D2L, please call the Help Desk at 408-924-2377 or submit an "incident ticket" online at http://www.sjsu.edu/helpdesk/ticket/ . Please note that if your name is not in the D2L course shell the Help Desk cannot help you with your login problems. You will need to contact the instructor ASAP so you can be added to the course shell. Course Description BUS121A reviews the conceptual framework and accounting cycle for financial reporting. The course also covers the principles, controls, and theory of accounting for assets, accounting changes and errors, and measurement and determination of income. Course Name: Intermediate Accounting I Number: BUS121A Spring 2011 Page 1 of 8
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Course Goals and Student Learning Objectives The goal of BUS121A is to understand the accounting cycle in general. Students should understand the detailed transactions related to assets and their impact on financial statements of the firm. In addition students should be able to analyze the impact of accounting changes and errors on the reporting process. Course Content Learning Outcomes Upon successful completion of this course, students will be able to: LO1: understand the meaning of GAAP and apply generally accepted accounting principles to the valuation and accounting for cash, receivables, inventory, property plant and equipment and intangibles LO2: understand all steps in the accounting cycle LO3: understand the accounting and reporting for irregular items and accounting changes LO4: understand the significance of revenue recognition and its effect on the financial statements of a firm Required Textbook Intermediate Accounting 6 th edition; Spiceland, Sepe, Nelson, and Tomassini; McGraw-Hill Irwin Publications. The additional Connect+ is
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121A syllabus-s'11 - San Jose State University College of...

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