4120 Fall 2011 syllabus for DL class(1)

# 4120 Fall 2011 syllabus for DL class(1) - Accounting 4120...

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1 Accounting 4120 External Financial Reporting II Fall 2011 Professor: Dr. Diana R. Franz, CPA Office: 3037 Stranahan Hall Telephone: 419.530.4264 e-mail: Please use the Blackboard message account only Office hours: MW 10:00 am to noon and 1:15 pm to 1:45 pm Course objectives: Accounting 4120 is the second in a series of three classes designed to provide a comprehensive understanding of the accounting principles and theory related to the financial information that is reported to external financial statement users. This class emphasizes the liability and owners' equity sections of the balance sheet and related income statement issues. Required: Intermediate Accounting, 6th edition, Spiceland, Sepe, and Nelson, 2011. Textbook web cite: http://www.mhhe.com/spiceland6e McGraw-Hill s Connect Accounting (separate from the textbook). Link: http://connect.mcgraw-hill.com/class/d_franz_fall_semester_2011 Information is available on the class WebCT homepage. Prerequisite: A grade of C (2.0) or better in Accounting 3110, External Financial Reporting I. Grading : Total points available during the semester include: Points Financial statement and current topic analysis 50 Connect accounting assignments 50 Midterm exam 1 100 Midterm exam 2 100 Midterm exam 3 100 Final exam (comprehensive) 150 Total points available 550 Grades will be determined based on the following scale: A 92-100% = 506 - 550 points, C+ 77-79% = 423 - 439 points, A- 90-91% = 495 - 505 points, C 72-76% = 396 - 422 points, B+ 87-89% = 478 - 494 points, C- 70-71% = 385 - 395 points, B 82-86% = 451 - 477 points, D 60-69% = 330 - 384 points, B- 80-81% = 440 - 450 points, F 0-59% = 0 - 329 points.

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2 4120 Syllabus Continued Financial Statement Analysis and Current Topic Analysis: Throughout the semester, there will be five analysis assignments. Each assignment will be worth 10 points. These assignments will be based on either the financial statements of a publicly traded company
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## This note was uploaded on 09/20/2011 for the course ACCT 4120 taught by Professor Franz during the Spring '11 term at Toledo.

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4120 Fall 2011 syllabus for DL class(1) - Accounting 4120...

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