University of Houston-Victoria
School of Business Administration
ACCT 3313 - 25245 Spring 2012
||ACCT 3313 - 25245
||Intermediate Accounting II
|Course Day and Time
||Th 7:00:00 PM-9:45:00 PM
||Brazos Hall 309 (Sugar Land)
Prerequisites for a course exist because the School of Business Administration faculty have determined that the knowledge, skills, and/or exposure students receive through the prerequisites is critical to their success in the course and their ability to contribute to their fellow students' learning experience. In addition, taking your core courses and concentration or elective courses in a prescribed sequence prepares you to integrate the knowledge and skills you are acquiring properly. Students bear the responsibility for verifying that they have the appropriate prerequisites for their courses. Students who enroll in a course without completing the prerequisites risk being dropped from the class at any time during the semester should their lack of prerequisites come to light. In addition, students who enroll without the prerequisites and as a result find themselves at a disadvantage in meeting course objectives will have no redress with the instructor.
A study of GAAP as it applies to long-term liabilities and ownerâ€™s equity; selected topics including the statement of cash flows and accounting changes; and the organization, analysis, and presentation of financial information. Course includes a comprehensive computerized financial statement project.
Kieso, Weygandt, and Warfield, Intermediate Accounting,14th ed., Wiley, ISBN 978-0-470-91783 (Required) This course will only cover chapter 16-24. IF YOU ONLY HAVE THE 13TH EDITION, IT IS OK TOO.
Information on Buying
The Victoria College Bookstore carries
textbooks for all UHV SBA courses.
Students may use the publishing information posted above to order their textbooks from their favorite book
vendor. However, before doing so you should find out what your vendor's anticipated shipping time is, and what their return policy is. Also, you should
not write in or remove shrinkwrap from any textbook or materials you
purchase from any vendor until the first class day in the event that
the vendor supplies you with the wrong edition of your text,
- the course instructor is forced to make a late change to the
- you are forced to make a last-minute change to your schedule
due to missing prerequisites, or
- your course is canceled due to low enrollment.
In addition, be aware that, on occasion, certain outside
vendors may substitute an international version of a textbook for the version
you have requested without notice. International versions of textbooks may be
quite different from the editions we require.
Required Course Materials
The only required material is the Kieso textbook, 13th edition, from chapter 16 to chapter 24.
Course Relationship to Program Mission
The School of Business Administration prepares students for entry level and professional positions in business. BBA graduates will:
- Comprehend the business environment and functions.
- Demonstrate effective communication skills.
- Demonstrate computer usage skills.
- Employ ethical principles in all business situations.
- Demonstrate the ability to work effectively on teams in diverse organizations.
ACC 3313 builds on the material of ACC 3312 to assist students in understanding the functional business area of accounting and in demonstrating computer proficiency via the financial statement project.
The School of Business Administration is accredited by AACSB International, the hallmark of excellence in management education. AACSB International accreditation represents the highest standard of achievement for business schools worldwide. Institutions that earn accreditation confirm their commitment to quality and continuous improvement through a rigorous and comprehensive peer review. AACSB International accreditation is the hallmark of excellence in management education. AACSB International accreditation adds value to your degree. The AACSB International accreditation standards require you to:
- Operate with integrity in your dealings with faculty and other students.
- Engage the learning materials with appropriate attention and dedication. (This standard recognizes the role students play in the creation of high-quality education. You cannot be passive, nor can your participation be superficial.)
- Maintain your engagement when challenged by difficult learning activities.
- Contribute to the learning of others. (Regardless of the delivery mode of the program, students should have opportunities to work together on some learning tasks. Students need to acknowledge their responsibilities to their fellow students by actively participating in group learning experiences.)
- Perform to standards set by faculty.
As a result of this course, students will
- The general objectives of Accounting 3313v are to develop your understanding and appreciation of the accounting theory, principles, and practices that govern the content and form of financial statements, the valuation of assets and liabilities and the recognition of revenues and expenses. In this regard the course emphasizes the financial accounting standard-setting process.
Course Evaluation Process
Your letter grade is determined using the grade distribution that follows. You can calculate your percentage grade at any time in the semester by dividing the points you have accrued by the total points available up to that point. This percentage is then matched to a letter grade.
|| 90% or higher
|| 80 to 89%
|| 70 to 79%
|| 60 to 69%
|| Less than 60%
see the requirements for the final exam.
Once an exam session has started, students will be required to remain in the classroom until they have completed their exam. Leaving the classroom during the exam session will result in a student's exam being turing in.
During exam session, all personal effects, including all cell phones and other personal electornic devices, are to be stowed under the studetn's seat in a closed backpack or briefcase.
These requirements are in the interest of maintaining a fair examination environment, where students can be confident that sufficient measures are taken to prevent anyone from gaining an unfair advantage in completing the exam.
Make-up Exams: no make-up exams will be given, and examinations must be taken as scheduled- except as explained below. The only excuses that will be accepted involves serious non-work related matters such as illness, accidents, etc. Accpetable excuses do not include, for example, any work-related matter (e.g, job-related travel), not being prepared for an examination, or a scheduled vacation.
If you miss an exam due to illness or other emergency reason, you must notify the instructor before the exam and present written documentation (e.g., note from attending physician). Students who miss the first exasm due to an excused illness or emergency will be allowed to re-weight their 2nd and final exam. Students who miss the final exam due to an excused illness or emergency will be given the opportunity to take a make-up (the content maybe different from that taken by other students). Unexcused absences from any exam will result in a grade of zero for the exam.
see, final exam
These are brief assignments that are generally done in class in small groups. Occasionaly, we may not have sufficient time in class and I will assign the focus project to be submitted at the beginning of the next class period. Please note that I will not accept these assignments via email or via any other methods (e.g. slipped under the door, in my mailbox, etc). that is, you must be in class to receive credit for the assignment. However, I will drop your lowest assignment score when computing your final grade.
There will be one bonus problem set for each chapter (included in study guides). The purpose of these bonus projects is to encourage active learning. Each problem set contains 10 multiple-choice or T/F questions on the chapter to be covered. These questions will focus on the basic material that you don't need a professor to interpret. Two grades are given for each bonus problem set: 1 (if 8 or more than 8 questions are answered correctly); 0 (if otherwise).
These assignments are given at the end of each class and required to be done at home on individual basis. The goal is to make sure that every student is able to solve problems related to class materials with their own effort. These assignments must be returned by the beginning of the next class. Late submission won't be accepted. Students will be given one of three grades: 0 (missing or incomplete), 1 (incorrect) and 2(correct). The contents are similar to the group projects given during the class.
Your capacity to contribute to class discussions is directly related to your commitment to completing all reading assignments by the dates listed on the course schedule. Class participation grades will reflect both the quantity and the quality of your participation.
Make-up exams will only be given at the discretion of the instructor. Students are strongly cautioned to notify the instructor immediately if legitimate and insurmountable obstacles prevent them from participating in a scheduled exam session.
The due dates for all assignments will be strictly followed. Late assignments may or may not be accepted at the instructor’s discretion; should the instructor accept a late assignment, he or she may reduce the grade of the assignment the equivalent of one (1) letter grade for each day the assignment is late.
Attendance and Class Participation Policy
According to the UHV Student Handbook, students are expected to be diligent in their studies and regular in class attendance. A student whose absences are determined by the instructor to be excessive shall be dropped prior to the last day to drop a course or withdraw from UHV with a grade of W or F. For students enrolled in online courses, "absence" connotes a failure to engage in class participation activities on a weekly basis. If an unforeseen crisis (including family emergencies, professional obligations, and technical difficulties) prevents you from fulfilling your course obligations, you are responsible for alerting your instructor to the reason for and anticipate duration of your absence.
Good business and professional
etiquette is expected. No derogatory comments should be made.
You may certainly
disagree with others in class discussions, and you may
state your disagreement (if you choose to); however,
please do so in a polite manner.
Teaching and Learning Partnership
Teaching and learning is a partnership between faculty and students. I will fulfill my partnership obligations by serving as advisor, consultant, mentor and purveyor of general comments and clarifications of difficult or confusing concepts.
To this end, I will respond to student questions within 72 hours. You will fulfill your partnership obligations by being a fully participative, responsive, helping, and working team member of the class.
Homework, take-home exams, case assignments and bulletin board participation all play an important role in your education in this course. They are an essential part of the learning process in that they require the synthesis and extension of concepts. They also help both the student and the instructor to evaluate one’s progress in mastering the material. Past experience indicates that generally the course material cannot be adequately mastered without active involvement on your part.
Each student is responsible for maintaining high standards of academic honesty and ethical behavior. In order that each student understands what is (or is not) acceptable behavior, the following guidelines are offered.
- Discussion of assignments with other students and members of the faculty is both permitted and encouraged as a constructive educational practice.
- Students are expected to write their exams, quizzes and papers on their own, based on their individual level of progress with the material.
- Copying of another’s work and representing it as one’s own work is a serious academic offense, and will be treated as such.
- Students are encouraged to review materials other than those required for the course in preparing assignments, but should always properly cite any sources used in assignment preparation.
UHV’s Student Handbook contains a detailed description of the university’s Academic Honesty Policy. In addition, tutors at the Academic Center (see section below) are available to assist you in providing proper citations for your source materials.
Disabled Student Policy
The University of Houston System complies with Section 504 of the Rehabilitation Act of 1973 and the Americans with Disabilities Act of 1990, pertaining to the provision of reasonable academic adjustments/auxiliary aids for students with a disability. In accordance with Section 504 and ADA guidelines, each University within the System strives to provide reasonable academic adjustments/auxiliary aids to students who request and require them. If you believe that you have a disability requiring academic adjustments/auxiliary aids, please contact your University’s student disability services center.
University of Houston–Victoria, Office of Disability Services, 3007 N. Ben Wilson St., Suite 133-B University West, Victoria, TX 77901. Office phone – 361-570-4287; E-mail firstname.lastname@example.org; Website - www.uhv.edu/DisabilityServices
Student Absences on Religious Holidays
Per Texas state law, students will be excused from attending class and other required activities, including examinations, for the observance of a religious holy day, including travel for that purpose. A student whose absence is excused on these grounds will be allowed to take an examination or complete an assignment within one (1) week of the excused absence.
Students who feel they are the victims of sexual harassment may contact the Associate Vice President for Student Affairs at 361-570-4290 and/or the Director of Human Resources/Affirmative Action at 361-570-4800.
Students who have non-academic grievances or complaints may contact Student Services at 361-485-4409.
Academic Center Services
The Academic Center offers writing assistance to all UHV students in the form of paper reviews by peer tutors. Tutors will aid students in looking more critically at their own writing to examine issues such as organization, structure, and development of ideas. To submit a document for online tutoring, or to schedule an appointment for face-to-face tutoring, please visit the Academic Center online http://uhv.mywconline.com/. For more information about the Academic Center and its library of online resources, visit the Center's Web site at
http://www.uhv.edu/ac or stop by Suite 129 (University West in Victoria).
Weekly Class Schedule
||Introduction to the course || ||
||ch. 16. Earnings Per Share ||Chapter 16, study guide 1 ||Focus project 1
||Ch 17: Investments ||Chapter 17, study guide 2 ||focus project 2
||chapter 18. revenue recognition ||Chapter 18, study guide 3 ||focus project 3
||review session for ch. 16-18 ||review questions (course website) ||
||first exam (ch. 16-18) || ||
||ch. 19 Pension ||ch. 19, study guide 4 ||focus project 4
||ch. 20 Pension ||Ch.20, study guide 5 ||Focus project 5
||ch. 21 leases ||Ch. 21 and study guide 6 ||focus project 6
||review session (ch. 19, ch.20, ch21) ||review questions posted online ||
||second exam ||ch. 19, 20,21 ||
||Ch 22: Accounting changes and error analysis ||chapter 22 and study guide 7 ||focus project 7
||ch 23. Statement of cash flow ||Ch23, study guide 8 ||focus project 8
||Ch 24: Full Disclosure in Financial reporting ||ch. 24 and study guide 9 ||focus project 9
||review session for ch. 22,23,24 ||review questions posted online ||
||Final Exam ||ch. 22, ch.23 and ch.24 ||