|Course Number||ACCT 3313 - 24899|
|Course Title||Intermediate Accounting II|
|Office||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 owner’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, 15th (or 14th) ed., Wiley, ISBN 978-0-470-91783(Required)This course will only cover chapter 16-24.
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:
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.
The only required material is the Kieso textbook, 15th edition, from chapter 16 to chapter 24. If you have the 14th edition from a previous class, you can use it as well.
The School of Business Administration prepares students for entry level and professional positions in business. BBA graduates will:
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:
As a result of this course, students will:
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.
|A||90% or higher|
|B||80 to 89%|
|C||70 to 79%|
|D||60 to 69%|
|F||Less than 60%|
|Midterm exam||30 %|
|Final exam||30 %|
|individual assignments||30 %|
see the requirements for the final exam. (assessing learning objectives 1-4)
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 students' 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: examinations must be taken as scheduled- except as explained below. The only excuses that will be accepted involves serious matters such as illness, accidents, etc. Accpetable excuses do not include, for example, 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 mid-term or 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.(assessing learning objectives 1-4)
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 (in class or via email). Late submission won't be accepted. Students will be given a grade from 0 to 5 for each individual assignment. The contents are similar to the questions finished in class. I will drop the lowest score when computing the final grade. (assessing learning objective 1-4)
There will be one quiz for each chapter at the beginning of almost every class (except for the classes in which we continue with a previous topic). The purpose of these quizzes is to encourage active learning. Each quiz contains 10 questions on the chapter to be covered. These questions will focus on the basic knowledge that anyone who has read through the chapter before class should be able to answer. Two grades are given for each quiz: 1 (if 5 or more than 5 questions are answered correctly); 0 (if fewer than 5 questions are answered correctly). The lowest score will be dropped when computing the final grade.(Assessing learning objective 1-4)
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.
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.
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 questions within 72 hours. You will fulfill your partnership obligations by being a fully participative, responsive, helping, and working team member of the class. You should check your UHV email frequently and respond to faculty in a timely fashion. 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.
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.
Discussion of homework assignments with others who are also struggling with them can be highly beneficial and is encouraged. Most real-life problems are solved through team efforts, and it is important to learn how to solve problems cooperatively. The interaction with others working on the same problem often reveals different approaches to common difficulties.
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.
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.
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, Cheryl Worley, 3007 N. Ben Wilson St., Suite 132-B University West, Victoria, TX 77901. Office phone – 361-570-4287; E-mail firstname.lastname@example.org; Website - www.uhv.edu/DisabilityServices
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.
The Student Success 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 Student Success Center online http://uhv.mywconline.com/. For more information about the Student Success 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).
|8/27||1||Introduction to the course|
|9/3||2||ch. 16. Earnings Per Share||Ch. 16||focus project 1|
|9/10||3||ch. 16 Earnings per share (continued)||focus project 2|
|9/17||4||Ch 17: Investments||ch 17||focus project 3|
|9/24||5||chapter 18. revenue recognition||Chapter 18||focus project 4|
|10/1||6||ch.18 continued||focus project 5|
|10/8||7||ch. 20 Pension||ch. 20||focus project 6|
|10/22||9||mid-term exam (ch. 16, 17, 18,20)|
|10/29||10||ch. 19 deferred tax||Ch.19||Focus project 7|
|11/5||11||ch19. deferred tax (continued)||focus project 8|
|11/12||12||ch. 21 leases||Ch. 21||focus project 9|
|11/19||13||Ch 22: Accounting changes and error analysis||chapter 22||focus project 10|
|11/26||14||ch 23. Statement of cash flow||Ch23||focus project 11|
|12/3||15||Ch 24: Full Disclosure in Financial reporting||ch. 24||focus project 12|
|12/10||16||Final Exam||ch19, 21,22, 23, 24|