Popular in Intermediate Accounting III
Popular in Accounting (ACCT)
This 5 page Class Notes was uploaded by Merritt Notetaker on Tuesday September 20, 2016. The Class Notes belongs to ACCT 4310 at University of North Georgia taught by Dr. Sangshin Pae in Fall 2016. Since its upload, it has received 17 views. For similar materials see Intermediate Accounting III in Accounting (ACCT) at University of North Georgia.
Reviews for Tester
Report this Material
What is Karma?
Karma is the currency of StudySoup.
You can buy or earn more Karma at anytime and redeem it for class notes, study guides, flashcards, and more!
Date Created: 09/20/16
University Of North Georgia Mike Cottrell College of Business ACCT 4310—Intermediate Accounting III Fall 2016 I. GENERAL INFORMATION Instructor's Name: Sangshin (Sam) Pae Class Times: 7:00 – 9:40 pm, M, Nesbitt 1217 Office Room Number: Nesbitt Building, Gainesville Campus, Office 5104 Office Phone Number: (678) 7173501 EMail: email@example.com Office Hours: M/W 2:30 pm 3:30 pm M 6:00 pm – 7:00 pm T/R 11:00 am – 12:30 pm By Appointment II. TEXT AND OTHER MATERIALS nd Text: Intermediate Accounting: Reporting & Analysis, Wahlen et al. 2 edition with CengageNowv2 interactive online learnings system; ISBN: 9781305931800. III. COURSE DESCRIPTION ACCT 4310 is a study of complex financial reporting topics such as earnings per share, income taxes, pensions, and leases. Prerequisite: ACCT 3320. IV. COURSE OBJECTIVES General Objectives: 1. Demonstrate a basic knowledge of current promulgated GAAP with respect to complex financial reporting topics such as earnings per share, income taxes, pensions, and leases. 2. Demonstrate an appropriate level of proficiency in critical thinking and financial analysis of accounting information through accounting changes, error corrections, financial statement analysis, revenue recognition and corporate annual report interpretation. V. METHODS OF INSTRUCTION D2L Syllabus, class notes, grade information, and other announcements will be posted on D2L. For communication purposes, please email me directly at firstname.lastname@example.org using your UNG email account. Please do not send an email using D2L. CLASS ROOM FORMAT Class will consist of lecture, discussion and problem solving. If a concept or problem is not understood, feel free to stop me at any point for clarification. Anything discussed in class, whether or not included in the textbook, may appear on exams or quizzes. VI. COURSE POLICIES Attendance Policy: Because the material covered in this course is technical in nature, it is strongly recommended that you attend ALL classes. You will be responsible for all material covered and the academic consequences of any absences. A student who misses more than 5 classes may be dropped from the course with a grade of WF, as noted in the Undergraduate Bulletin. Homework : Homework assignments for each chapter will be listed in CengageNow. Homework assignments should be submitted at the due date. NO LATE ASSIGNMENTS WILL BE ACCEPTED. If you determine there is an issue with CengageNow grading your work incorrectly, please notify me immediately. I will review the assignment and revise grades as necessary. Student Registration URL: https://login.cengagebrain.com/course/E Y84EYD9Q9JMKQ Exam : Be present for all tests. Test dates (subject to change at the discretion of the instructor) are listed on the last page of this syllabus. There are no makeup exams, unless the student notifies me PRIOR to the test date to make alternate accommodations. If the student is physically incapable of taking the test at the scheduled time, physical incapability MUST be supported by a signed excuse from a doctor. It is the student’s responsibility to contact the instructor to discuss testing issues. Use of cell phones as calculators during exams is strictly prohibited. Cell Phones : The use of cell phones is prohibited during the class. Please turn your ringers off and store your phones prior to the start of class. Students may use their laptops or tablets during the class, however, photos or video may not be taken in class. Cheating Policy: Cheating is an abhorrent practice and is particularly NOT tolerated. Anyone found to be cheating on assignments or exams will be expelled from the course with a failing grade. Calculators only are permitted on the desks of students during a test. You may NOT use PDA’s, Cell Phones, ITouch, Blackberries, etc. as a calculator. Students have the right to appeal cheating cases according to procedures outlined in the Code of Student Conduct. Disruptive Behavior: Students who exhibit behaviors that are considered to obstruct or disrupt this class or its learning activities will be considered under the Board of Regents Policy on Disruptive Behavior. Behaviors which are considered to be inappropriate in this classroom include sleeping, frequently coming into class late, interrupting others, talking out of turn, and inappropriate behavior during group work, verbal behavior that is disrespectful of other students or the faculty member, or other behaviors that may be disruptive. Students who exhibit such behavior may be temporarily dismissed from the class by the instructor and will be subject to disciplinary procedures outlined in the Student Handbook. Cell phones must be turned off while in the class room. VII: COURSE GRADING Anticipated percentages and points for grading are as follows: Exam 1 25% Exam 2 25% Final Exam 30% Homework 20% Total 100% Grading Scale Letter grades will be awarded using the following scale. Percentage Letter Grade 90 – 100 A 80 – 89 B 70 – 79 C 60 – 69 D 59 and below F VIII: COURSE CALENDAR Holidays Monday, September 5 Labor Day (no classes) November 21 26 Fall Break (no classes) December 9 Last Day of Classes Last Day to Withdraw Without Academic Penalty: Friday, October 14 Full Session Withdrawal Deadline Exam Dates: Exam 1: Monday, October 3 Exam 2: Monday, November 7 Final Exam Date: Monday, December 12, 7:50 – 9:50 pm Please note: This schedule is subject to change due to unforeseen circumstances. Should these circumstances arise, instructor will announce revised schedule during class. IX. SUPPLEMENTAL COURSE INFORMATION Students are responsible for accessing supplemental course information common to all courses athttp://ung.edu/academicaffairs/policiesand guidelines/supplementalsyllabus.php ACCT 4310 GV – 2 – Tenative Schedule Please note: This schedule is subject to change due to unforeseen circumstances. Should these circumstances arise, instructor will announce revised schedule during class. DATE Chapter Topic Aug. 22 16 Introduction – Syllabus, Retained Earnings and Earnings Per Share Aug. 29 16 Retained Earnings and Earnings Per Share 17 Advanced Issues in Revenue Recognition Sep. 5 Labor Day (No Class) Sep. 12 17 Advanced Issues in Revenue Recognition Sep. 19 17 Advanced Issues in Revenue Recognition 18 Accounting for Income Taxes Sep. 26 18 Accounting for Income Taxes Oct. 3 E1 Exam 1: Chapters 16 – 18 19 Accounting for Postretirement Benefits Oct. 10 19 Accounting for Postretirement Benefits Oct. 17 19 Accounting for Postretirement Benefits Oct. 24 20 Accounting for Leases Oct. 31 20 Accounting for Leases Nov. 7 E2 Exam 2: Chapters 19 – 20 21 The Statement of Cash Flows Nov. 14 21 The Statement of Cash Flows Nov. 21 Fall Break – No Class Nov. 28 21 The Statement of Cash Flows 22 Accounting for Changes and Errors Dec. 5 22 Accounting for Changes and Errors Dec. 12 E3 Final Exam: Chapters 16 – 22 (Monday) 7:50 – 9:50 pm
Are you sure you want to buy this material for
You're already Subscribed!
Looks like you've already subscribed to StudySoup, you won't need to purchase another subscription to get this material. To access this material simply click 'View Full Document'