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Course Online Syllabus

Spring 2012

Department ACCTCourse Number3313 Section Number25245
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.

The syllabus for this course has not been submitted.



Learning Objectives

As a result of this course, students will

  1. 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.

Major Assignments/Exams

first exam 20%
second exam 20%
Final exam 20%
group Projects 20%
bonus points 5%
individual assignments 20%

Required Reading

Kieso, Weygandt, and Warfield, Intermediate Accounting,14th ed., ISBN 978-0-470-91783.

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 the course
  • ch. 16. Earnings Per Share
  • Ch 17: Investments
  • chapter 18. revenue recognition
  • review session for ch. 16-18
  • first exam (ch. 16-18)
  • ch. 19 Pension
  • ch. 20 Pension
  • ch. 21 leases
  • review session (ch. 19, ch.20, ch21)
  • second exam
  • Ch 22: Accounting changes and error analysis
  • ch 23. Statement of cash flow
  • Ch 24: Full Disclosure in Financial reporting
  • review session for ch. 22,23,24
  • Final Exam