ACCT_3021_Section_003_For_The_Fall_2011_Semester_Class_Syllabus

ACCT_3021_Section_003_For_The_Fall_2011_Semester_Class_Syllabus

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Unformatted text preview: Louisiana State University Accounting 3021-Fall 2011 Intermediate Accounting II Section Time Days Location 3021-03 10:40-12:00 TTH Patrick F. Taylor 2142 Instructor: Joseph Legoria, Ph.D. Office: 3106B Patrick F. Taylor Hall Phone: 578-6225 E-mail: jlegoria@lsu.edu Office hours: TTH 1:00 p.m. to 3:00 p.m.; and by appointment. Course Description: This course is a continuation of Accounting 3001 (Intermediate I) and covers financial theory and concepts; analysis of problems in applying accounting concepts to liabilities, income taxes, pensions, leases, stockholders equity, earnings per share, accounting for derivatives, contingencies, and segment and interim reporting, and income statement and balance sheet presentations. Prerequisite: The prerequisite for this course is the completion of Intermediate Accounting I (ACCT 3001) with a grade of C or better. Students who have not successfully met the prerequisite should not be enrolled in this class. Value of the Course: This is the second professional accounting course most students take. This course continues an in-depth study of the preparation and use of financial statements that began in Intermediate Accounting I (ACCT 3001). As students, you will be exposed to the theory and concepts underlying financial accounting and will obtain experience in applying these theories and concepts to business situations. Students will develop and understanding of the generally accepted accounting principles (GAAP) surrounding the asset, liability, and owners equity sections of the balance sheet. This understanding will enhance students comprehension of business documents and business decision-making skills. Course Objectives: Obtain a comprehensive understanding of financial accounting topics Develop the ability to analyze complex business problems Learn to extract relevant accounting issues from a business problem Develop communication and problem-solving skills necessary to work in teams. Course Materials: Required Text: Intermediate Accounting by Kieso, Weygandt and Warfield, 13 th edition Required Calculator: Texas Instruments BA-35 or BA-II (or similar financial calculator Recommended Supplement: Problem-Solving Survival Guide to Accompany Intermediate Accounting 13 th edition, Marilyn F. Hunt Class Procedures: My approach to teaching is based on the conviction that students share in the responsibility for their own learning. Consequently, I view my primary responsibility to be one of assisting and guiding you in your personal learning process. This involves providing motivation, guidance, as well as, opportunities for learning. I motivate you by assigning specific tasks, setting high expectations, and emphasizing the relevance of the course material by explicitly linking it to real- world problems and decisions. I provide learning opportunities that will facilitate your development and understanding of the principles that drive accounting. I provide guidance by furnishing the appropriate knowledge and tools, modeling desired behavior, and giving...
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ACCT_3021_Section_003_For_The_Fall_2011_Semester_Class_Syllabus

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