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Course Description This course examines the conceptual framework of accounting, including cash versus accrual accounting, the income statement and balance sheet, the time value of money, revenue recognition, statement of cash flows, and full disclosure issues. Policies Faculty and students/learners will be held responsible for understanding and adhering to all policies contained within the following two documents: University policies: You must be logged into the student website to view this document. Instructor policies: This document is posted in the Course Materials forum.
University policies are subject to change. Be sure to read the policies at the beginning of each class. Policies may be slightly different depending on the modality in which you attend class. If you have recently changed modalities, read the policies governing your current class modality. Course Materials Hunt, M. F., Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2007). Intermediate accounting problemsolving survival guide (12th ed. ,Vol. 1). Hoboken, NJ: John Wiley & Sons. Hunt, M. F., Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2007). Intermediate accounting problemsolving survival guide (12th ed., Vol. 2). Hoboken, NJ: John Wiley & Sons. Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2007). Intermediate accounting (12th ed.). Hoboken, NJ: John Wiley & Sons. Kieso, D. W., Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2007). Intermediate accounting study guide (12th ed., Vol. 1). Hoboken, NJ: John Wiley & Sons. Kieso, D. W., Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2007). Intermediate accounting study guide (12th ed., Vol. 2). Hoboken, NJ: John Wiley & Sons. All electronic materials are available on the student website.
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Individual Participation/DQs
Prepare a 700- to 1,050-word paper explaining the overall accounting cycle at your organization. Include a description of the people, processes, and systems that are integral to the cycle. Resource: Intermediate Accounting Write responses to Concepts for Analysis CA1-11 & CA1-12 in Ch. 1 of Intermediate Accounting.
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Individual Participation/DQs
Resource: Intermediate Accounting Write responses to Exercises E2-2, E2-4, and E2-7 in Ch. 2 and Exercise E3-5, Problems P3-5 and P3-9 in Ch. 3 in Intermediate Accounting.
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Objectives 3.1 3.2 3.3 3.4 Prepare a balance sheet. Explain the need for full disclosure in financial reporting. Identify items included in the notes to financial statements. Perform basic financial analysis using ratios.
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Read Ch. 5 & 24 of Intermediate Accounting. Review this weeks Electronic Reserve Readings. Review this weeks study materials on the student website. Participate in class discussion. Four out of seven days in the week Oct 3, 2011 4
Participation/DQs
Resource: Intermediate Accounting Write responses to Exercises E4-6 & E4-16; and Problem P4-3 in Ch. 4 and Exercises E18-4 & E18-5, and Problem P18-7 in Ch. 18 of Intermediate Accounting. Participation/Discussion Queston: Participate in Team Discussion Question-Participate 1 of 7 days in the week
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Oct 3, 2011
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Learning Team Assignments From the Text Learning Team Full Disclosure Paper
Resource: Intermediate Accounting Write responses to Exercises E5-5 & E5-12, and Problem P5-3 in Ch. 5 and Exercises E24-2 & E24-4 in Ch. 24 in Intermediate Accounting. Resource: Intermediate Accounting Write a 700-word paper addressing the following: Answer Question 2 in Ch. 24. Explain the need for full disclosure in financial reporting. Identify possible consequences of failing to properly disclose certain items in financial statements.
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Individual Assignments From the Text Individual Final Examination Preparation Learning Team
Resource: Intermediate Accounting Write responses to Exercises E6-5 & E6-10, and Problem P6-7 in Ch. 6 and E23-11 & E23-12 in Ch. 23 of Intermediate Accounting. Complete the Final Examination in the Week Five section of the student website. You are allowed one attempt to complete the exam, which is timed and must be completed in 3 hours. Results are auto-graded and sent to your instructor. Participation/Discussion Queston: Participate in Team Discussion QuestionParticipate one of seven days of the week.
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