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Course Online Syllabus

Fall 2011

Department ACCTCourse Number3313 Section Number24942
Name of Course Intermediate Acctng II
Name of Instructor Dong,Xiaobo

This information may not constitute all course policies; students are responsible for all course requirements established by their instructors during the semester and all institutional policies as established in the UHV student handbook.

Learning Objectives

As a result of this course, students will

  1. The general objectives of Accounting 3313v are to deveop 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.
  2. Understand accounting for leases, pensions, and income taxes.
  3. Understand the accounting and reporting issues concerning statement of cash flows, accounting changes and errors, and segment and interim reporting
  4. Understand GAAP as it applies to stockholders'' equity.
  5. Organize, analyze and present financial information.

Major Assignments/Exams

 
mid-term 20%
first exam 140 points
Final exam 210 points
final exam 30%
pre-quizzes 30%
Focus Projects 140 points
Pre-quizzes 210 points
focus projects 20%

Required Reading

Kieso, Weygandt, Warfield, Intermediate Accounting,14th ed., ISBN 978-0470587232.

Kieso, et al., Intermediate accounting,13th ed., ISBN 978-0-470-58723.

The only required material is the Kieso textbook, 13th edition, from chapter 16 to chapter 24.

Recommended Reading

No additional readings have been recommended for this course.

List of Discussion/Lecture Topics

  • Introduction to course & reveiw basic accounting concepts
  • Earnings Per Share
  • Ch 17: Investments
  • applied session for chapter 16 and 17
  • Revenue recognition
  • Accounting for Income Taxes
  • Applied session for Ch 18 and 19
  • Midterm
  • Ch 20: Accounting for Pensions
  • Ch 21: Accounting for leases
  • Applied session for ch 20 and 21
  • Ch 22: Accounting changes and error analysis
  • Ch 23: Statement of cashflows
  • Ch 24: Full Disclosure in Financial reporting
  • Applied session for Ch 22-24
  • Final Exam