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ACCT 302, TT, Fall’ 10 TT/1 SAN FRANCISCO STATE UNIVERSITY College of Business Department of Accounting Acct. 302--Intermediate Accounting II Fall 2010 Instructor: Mohsen N. Tavakolian, Ph. D, CMA Professor of Accounting & Accounting Information Systems Office: SCI 305 Office Hours: Tue: 2:00-3:30 and 6:30-7:00 PM TH: 2:00-3:30 and 5:00-5:30 PM Telephone: 338 6391 I. Course Objectives and Advices This course is a continuation of Intermediate Accounting I, Acct.301. The objective is to complete conceptual and procedural framework supporting the measurement and reporting of financial information of published financial statements. Some attention is also given to ethical issues related to accounting practices and international accounting practices where appropriate. Students are expected to study the subject matter of this course with a critical view. Passive acceptance of the textbook material is strongly discouraged. In this course understanding "why” an accounting method is used is as important as learning "how” the method works. Typically, most employers consider a student’s performance in the Intermediate Accounting courses as one of the prime indicators of the student’s aptitude in financial accounting. Students should try to earn as high a grade as they are capable of in this demanding and challenging subject. A high grade in this course should help increase your chances for both attaining employment and passing the financial accounting section of the CPA examination. You should : work a bit harder in this course; not fall behind; organize study groups; get a tutor if necessary, do the homework in-time; ask a lot of questions in the class; study or at least review the terminology of each chapter before its lecture; use the instructor’s office hours for answers to your additional questions; balance your time among your job, your school, and your personal needs such that you can pass this course the first time. In addition, it is strongly recommended that, as soon as possible, you join one or both of the student organizations for accounting majors and be an active member . You could: learn a lot from the activities of these organizations; increase your chances of finding a job after graduation; make some new friends; feel better about being a student. It is a good investment. If you are unable to join these organizations, be sure to attend their free and open professional events. You will gain a lot from these events. Finally, the accounting profession expects its members to conduct themselves with honor, dignity, integrity, and competence in discharging their professional duties and presenting themselves in the workplace. This requires development of a professional style to own attributes such as self-discipline, time-management, patience with details, neatness and organization, and an ability to work with deadlines (i.e. dealing with the time-pressure).
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