|
Frederick
Community College ACCT 202-HYB1 INTERMEDIATE ACCOUNTING II SPRING 2010
|
||
|
Class begins: 1/26/10 |
Class ends: 5/12/10 |
Last Day to
Withdraw: 4/9/10 |
|
Instructor
Information: |
|
|
|
|
|
Name: Brad Burtner, CPA |
Office: L101-H |
|
E-mail: bburtner@frederick.edu |
Phone
Number: 301-846-2545 |
|
Contact
Hours: email and
by appointment for in-person meeting |
Campus
Mail Box #: 108 |
|
Course
Information: |
|
|
|
|
|
Credits: 4 |
|
|
On-campus
Meetings: 15 |
On-campus
Exams: 2 |
|
Prerequisites: ACCT 100 & 101, ACCT 101 & 102,
or ACCT 201 |
Co-requisites: None Meeting Day
& Time: Tuesday 7:45 -9:50pm |
|
|
|
|
Course
Description: |
|
|
|
Heavy
concentration on corporate accounting with detailed discussion of
stockholders’ equity items such as paid-in capital, retained earnings,
dividends, treasury stock, and earnings per share. Other topics include: Tangible and
intangible plant assets, accounting changes, leases, financing activities,
investing activities, financial statements, and analysis of financial
statements. |
|
Core
Learning Outcomes: |
|
|
|
Upon
completion of this course students will demonstrate 1. . Prepare
and solve missing variables within the stockholders’ equity element of the
balance sheet 2. Identify, measure, and analyze events and
activities in accordance with generally accepted accounting principles. 3. Identify the presentation and disclosure of
financial data within the financial statements. 4. Identify and solve for different
accounting changes and errors. 5. Identify, measure and analyze investing and
financing activities. |
|
Instructional
Methods: |
|
|
|
1. Lectures & Chalkboard Illustrations 2. Class Participation and Discussion 3. Problem Solving 4. Blackboard Online Tools |
Course organization:
|
|
|
|
The
course is a Hybrid, which is a combination of live classroom instruction with
Blackboard online learning tool. BOTH parts are an integral part of the total class. Within Blackboard you will prepare for
and complete exams, and homework assignments, there is some overlap with the
live classroom instruction and Blackboard learning tool to points earned,
especially for exams. Note:
The following are the online and on-campus activities that are
performed for each chapter and week during the semester. Since they are repetitious and voluminous,
they will not be repeated each week on the Topical Outline. ONLINE
ACTIVITY Students
should become familiar with the structure, format, and organization of the
Blackboard learning tool. The more
familiar you are the more efficient you will be. Once you know what is included in
Blackboard, you can decide what works best with your learning style.
ON-CAMPUS
ACTIVITY During required class sessions there
will be follow up question discussions and feedback, problem-solving
techniques and demonstrations, and other relevant learning activities helpful
for exams and projects. Students
taking this course are self-learners
and are motivated to complete and
submit assignments on time. I
believe this on-line learning environment can be positive and enriching. However, this requires interaction between
everyone. I expect students to solve
problems among themselves. I strongly
encourage everyone to voluntary interact within the Discussion Board. Sharing our ideas by posting threaded discussions
will help all of us learn. It is imperative you continuously work on
this course. |
|
Text(s)
and Course Materials: |
|
|
|
INTERMEDIATE
ACCOUNTING – Principles and Analysis
2e: by Warfield, Weygandt, and
Kieso; John Wiley & Sons, Inc, 2008.
ISBN#: 978-0471737933 |
|
Progress
Report: |
|
|
|
By
the end of the sixth week of the semester, you will have an opportunity to
evaluate your progress in this course and decide if you need to make any adjustments
(additional study, tutoring, conference with instructor) to assure your
success in this course. |
|
Evaluation
Methods: |
||||||||||||||||||||||||||||||
|
||||||||||||||||||||||||||||||
|
If
the graded performance for online assignments differs significantly from the grade
average for proctored assignments, the instructor reserves the right to
administer additional tests. |
||||||||||||||||||||||||||||||
|
All
exams and projects must be taken or turned in when scheduled unless prior
notification is received and approved.
Failure to notify the instructor in advance may result in penalties
being assessed at the instructor's discretion. Exams are taken on Blackboard and graded
immediately. Projects will be graded
within one week of submission. |
|
Student
Services |
|
|
|
A variety of services are available to
assist students in succeeding at FCC. Students can learn more about these
services by visiting the Student Services web page: http://www.frederick.edu/student_services/index.aspx. Students with disabilities who are in
need of accommodations or who have questions related to disabilities services
should contact the Services for Students with Disabilities (SSD) office at
301-846-2408. Students can learn more about these services by visiting the
Services for Students with Disabilities web page: http://www.frederick.edu/student_services/disability.aspx. |
|
Participation
Policy: |
|
|
|
To
maintain the highest quality of academic work, students are expected to
participate fully in all course activities. Each student is expected to
attend all class sessions and
complete all online assignments. In
case of serious illness, emergency, religious holidays, or participation in
official college functions, students remain responsible for completing the
requirements of the course. |
|
Email
Policy: |
|
Please
notify me immediately of any change in E-Mail address. |
|
Email
is an instructional tool essential to student-instructor and student-student
communication. In the Blackboard environment by default, your email address
is available to all students in this course. However,
students are permitted to use email addresses of other students in this
course only for the purpose and the duration of this course. Students
who are concerned about the privacy of their personal email address are
reminded of commercially available products that allow them to create unique
email addresses specifically for the purpose and duration of this course. The
instructor can be expected to respond to regular student email inquiries
(grades, posted assignments, and tests excluded) within the time frame of 24
to 48 hours. |
|
Academic
Integrity: |
|
|
|
|
|
Work in this course is subject to the provisions of the
FCC Code of Academic Integrity. Plagiarism in any form will not be tolerated.
As a student, it is your job to practice academic honesty at ALL times. Make sure that all sources, particularly
Internet sources, get proper credit for quotations, paraphrases, and ideas.
More information about this and the Student Conduct Code are available at http://www.frederick.edu/student_services/studentpolicies.aspx |
|
|
You must send your Academic Integrity Pledge to the
instructor. The form is available at http://courses.frederick.edu/_utilities/regform.htm Students with Disabilities
|
Topical Outline
|
|
Week |
Subject & Content |
ONLINE
ACTIVITY |
ON-CAMPUS
ACTIVITY |
|
1 |
Chapter 10-Accounting For Property, Plant, And Equipment Acquisition
and Valuation of Property, Plant, and Equipment Costs
Subsequent to Acquisition Use
of Property, Plant, and Equipment Dispositions
of Plant Assets Presentation
and Analysis Interest
Capitalization |
See Course Organization above. This cross-reference will not be repeated
each week. |
See Course Organization above. This cross-reference will not be repeated
each week. |
|
2 |
Problem
–solving: Exercises:
10-9,11,13,15,22, 24, & 27 Problems: 10-1, 5, & 9 Chapter 11-Intangible Assets Intangible Asset Issues Categories of Intangible Assets Impairments Research and Development Costs Presentation
of Intangibles and Related Items |
|
|
|
3 |
Problem
–solving:
Exercises: 11-1,2,14, & 20 Problems: 11-2, & 6 Appendix A-Accounting and Time Value of Money Applications
of Time Value Concepts The
Nature of Interest Simple
vs. Compound Interest Fundamental
Variables Single-Sum
Problems Annuities |
|
|
|
4 |
Problem-solving: Exercises: EA-1,3,8,10, & 12 Problems: PA-1,2, & 5 Chapter 12- Accounting for Liabilities
Nature
and Classification of Liabilities Current
vs. Long-term Liabilities Accounting
for Bonds Contingencies Off-Balance-Sheet
Financing Presentation
and Analysis |
|
Project I |
|
5 |
Problem-Solving: Exercises:
12-1,3,4,6,11,13, & 21 Problems:
12-3,6, & 10 |
Project I
Deadline |
|
|
*** |
Chapters
10, 11, Appendix A, & 12 |
|
Exam I will be taken
in the FCC Testing Center, within
Blackboard. |
|
6 |
Special
Note: Be sure you are aware of your
progress at this point of the semester. Chapter 13-
Stockholders’ Equity The
Corporate Form Corporate
Capital Preferred
Stock Dividend
Policy Presentation
& analysis of Stockholders’ Equity |
|
|
|
7 |
Problem-solving: Exercises:
13-1,3, 4,7,11,16, & 21 Problems:
13-1, 4 & 8 Chapter
14- Investments
Investment
in Debt Securities Investment
in Equity Securities Financial
Presentation of Investments Impairment
in Value Transfers
between Categories |
|
Project
II |
|
8 |
Problem-solving: Exercises:
14-1,7,9, 10, 15, 16, & 17 Problems:
14-6, 7, & 8 |
|
|
|
9 |
Chapter
15- Accounting for Income Taxes
Fundamentals
of Accounting for Income Taxes Accounting
for Net Operating Losses Financial
Statement Presentation Review
of the Asset-Liability Method |
|
|
|
10 |
Problem-solving: Exercises: 15-1,6,7, & 9 Problems: 15-4 & 5 |
Project
II Deadline |
|
|
|
Last date to drop the class or switch to audit |
|
|
|
11 |
Chapter 17- Accounting for Leases Advantages
of Leasing Accounting
by Lessee Accounting
by Lessor Special
Issues |
|
|
|
12 |
Problem-solving: Exercises: 17-2 & 5 Problems:
17-1,2,3, & 4 |
|
Project
III |
|
*** |
Chapters
13, 14, 15, & 17 |
|
Exam
II will
be taken in the FCC Testing Center, within
Blackboard. |
|
13 |
Chapter 18- Additional Reporting Issues
Reporting Accounting Changes Changes in Accounting Principle Changes in Accounting Estimate Reporting a Correction of an Error Reporting Earnings Per Share Simple Capital Structure- Basic EPS Complex
Capital Structure- Diluted EPS |
Project III
Deadline |
|
|
14 |
Problem-Solving: Exercises: 18-1, 2, 8, 9, 15, 16, 23, & 24
Problems: 18-2 & 6 |
|
|
|
*** |
Chapter
18 |
EXAM III will be taken
on your computer. |
|
|
15 |
Chapter
18- Final Review |
|
|
|
*** |
Make-up
class if necessary |
|
|
|
NOTE: Your instructor reserves the
right to make changes to this outline as needed. |