Sie sind auf Seite 1von 5

Los Angeles Harbor College / Business Division

Intermediate Accounting I
Spring 2014 (Online Section)
Course Information Sheet
Fredrick Ho, CPA, MBA
Office: Tech 204.04
Phone: 310-233-4183
Mail-Box: #308
Feb 10 to June 9, 2014
E-mail:Hofk@LAHC.edu
Course Key: E-24YE263AKHWEE
Textbook:
Intermediate Accounting
James M. Wahlen, Jefferson P. Jones, Donald P. Pagach
ISBN: 978-1-285-25221-6 (Intermediate Accounting with Cengage Now)
I.
Course Description
This course provides a combination of professional language and vibrant pedagogy
to facilitate the transition from financial principles to the large environment of
financial reporting. To prepare students for professional accounting careers, the texts
comprehensive coverage of GAAP and discussion of IFRS is clearly and consistently
presented throughout.
Prerequisites: ACCT 001 - Financial Accounting and
ACCT 002 - Managerial Accounting
II.

Student Learning Outcomes (SLO):

The Intermediate Accounting I courses objectives is to prepare students for careers in


the profession of accounting, finance, and business consulting. At the end of the class,
students should be able to:
Explain the environment and theoretical structure of financial accounting and the
relationship to generally accepted accounting principles.
Discuss generally accepted accounting principles concept statements, assumptions,
principles, and constraints
Exhibit proficiency in the accounting cycle, covering journal entries, ledgers, and trial
balances.
Explain the elements of a statement of income and statement of retained earnings, a
statement of financial position, and a statement of cash flows.
Measure and analyze the relative values of cash inflows and outflows in evaluating
alternative investment opportunities and periodic payments necessary to meet future
obligations. Determine the future cash flows and present value of financial statement
elements.
Distinguish the management and control issues, and apply related accounting
concepts and procedures in order to properly account for liquid assets within the
company.
-1-

Compare and contrast the various methods of accounting for cash and receivables.
Identify the measurement and reporting issues involving inventories and related
expenses.
Determine how inventory is valued and analyzed in merchandising and
manufacturing companies.
Analyze dispositions and exchanges of the plant assets and apply the appropriate
accounting procedures to record the removal of the plant assets from the financial
records of the enterprise.
Determine the proper allocation of cost to capitalized items and expensed items
Analyze the impact on financial statements of various depreciation methods, asset
lives, and accounting conventions.
Compare and contrast the accounting for intangible assets and the accounting for
plant assets.
III. Course Format

We will combine Cengage & E-tudes together to complete this course. Your
homework and exams will be done in Cengage.
There are specific OPEN and DUE dates for each assignment and exam to keep the
pace going. You can do more than one assignment in advance.
Discussion Forums for posting questions on an assignment or modules open on the
same dates as the respective assignments. Forums will never close.
There is NO grace period for exams. They are already open for several days.

IV. Course Score & Evaluation


You can earn up to 400 points for the course. See the break down of points below.
Points

Grading Breakdown

2 Midterm Exams
(90x 2)
Final Exam
Homework
Total points for

180

90% - A

360 points

100
120
400

80% - B
70% - C
60% - D

320
280
240

Wk No

Day

Topic

One

02/10/14-02/16/14

Preparation: Learn to navigate Etudes & Cengage

Two

02/17/14-02/23/14

1. The Demand For and Supply of Financial Accounting


Information
-2-

Three

02/24/14-03/02/14

Four

03/03/14-03/09/14

2. Financial Reporting: Its Conceptual Framework


3. Review of A Companys Accounting System

03/10/14-03/16/14

4. The Balance Sheet and The Statement of Shareholders


Equity

Five

EXAM 1# (Covering Chapters 01-04)


5. The Income Statement and The statement of Cash Flows
6. Cash and Receivables
7. Inventories: Cost Measurement and Flow Assumptions
8. Inventories: Special Valuation Issues
EXAM 2# (Covering Chapters 05-08)
9. Current Liabilities and Contingent Obligations
10. Property, Plant, and Equipment:
Acquisition and Subsequent Investments
11. Depreciation, Depletion, Impairment, and Disposal
12. Intangibles
FINAL EXAM (Covering Chapters 09-12)

03/17/14-03/23/14
Six

03/24/14-03/30/14

Seven

03/31/14-04/06/14

Eight

04/14/14-04/20/14

Nine

04/21/14-04/27/14
04/28/14-05/04/14

Ten

05/05/14-05/11/14

Eleven

05/12/14-05/18/14

Twelve

05/19/14-05/25/14

Thirteen

05/26/14-06/01/14
06/02/14-06/08/14

Due Date at Glance


Ass. Title
Ch One
Ch Two
Ch Three
Ch Four
Exam 1#

Opens
02/10/14 0:00
02/10/14 0:00
02/10/14 0:00
02/10/14 0:00
03/17/14 0:00

03/16/14
03/16/14
03/16/14
03/16/14
03/23/14

Ch Five
Ch Six
CH Seven
CH Eight
Exam 2#

02/10/14
02/10/14
02/10/14
02/10/14
04/28/14

0:00
0:00
0:00
0:00
0:00

04/27/14 23:45
04/27/14 23:45
04/27/14 23:45
04/27/14 23:45
05/04/14 23:45

CH Nine
CH Ten
CH Eleven
CH Twelve

02/10/14
02/10/14
02/10/14
02/10/14

0:00
0:00
0:00
0:00

06/01/14 23:45
06/01/14 23:45
06/01/14 23:45
06/01/14 23:45

06/02/14 0:00

06/08/14 23:45

Final Test

V. Special Facilities and/or Equipment Needed

Internet access, web browsing and email.


-3-

Due
23:45
23:45
23:45
23:45
23:45

A system with at least 512MB memory. Mac users must have OS X. See Gateway
for details on system requirements. (See Student Resources)

Online time availability for Spring semester, 2014. Daily login is strongly
recommended.

VI. Student Resources


The Etudes Instruction
What is E-TUDES
E-tudes is a community of institutions and individuals who are supporting teaching,
learning, and collaboration, and expanding educational opportunities to learners through
the organization's platform and support infrastructure.
Site Link:
The link to get to your ETUDES course is:
https://etudes-ng.fhda.edu/
Your User ID:
When the class starts, this will help you to log in.
Your User ID:
the first 2 letters of your first name +
the first 2 letters of your last name +
the last 5 numbers of your student id number
Please be sure to use lower case.
John Lennon's User ID would be jole34567
(if he had a student ID of 88-123-4567)
Your Password: month and day of birth
For John Lennon, it would be 1009he was born on October 9th.
After that, click on the tab that corresponds to the course that youre enrolled in.
If you have any problem, please email to etudes-help@lahc.edu
Reasons why you may be unable to log on:
a. Classes have not started yet. Registration data is loaded on the first day of class
onto Etudes. Check your institution's website to find out when your term starts.
b. You are entering invalid login information. Refer to your institution's website
for the correct userid formula and the default password that they assign to
students.

-4-

c. You forgot your password. If you have taken classes before, you may have
changed your password and no longer remember it. Add your email in the Reset
Password tool and a new computer-generated password will be emailed to you.
The response is instant.
d. Your Account has old information or you have duplicate accounts in the system.
Complete our "Update My Etudes Account" form. This is for existing Etudes
accounts ONLY! Provide your old email and the month / date of your b-day to
verify your identity.
e. You are not a new user of Etudes. If you are not a new user of Etudes, please use
the password that you had established in the past. We don't change passwords
from term to term.
f. You have requested to add a class, but you are NOT officially enrolled in
the Registrar's Office yet. You will be able to log into the Etudes system the
morning after you are officially enrolled with your institution's Admissions.
Weekends may be an exception.
g. You are attempting to log on from an unsupported browser, such as AOL or
MSN (see system requirements).
h. If your class is over and your instructor has disabled the site, you can no longer
see a tab for the course.
i. If you have been dropped from the course, you'll no longer have a tab to the
class.
For more information about login or other help, please check the link (https://etudesng.fhda.edu/portal/site/!gateway/page/d1c7e1aa-efa9-4c63-8019-72a431b4046c ) or
(http://etudes.org/release/melete/downloads/student_guide.pdf )
Cengage Instructions
For more information about Cengage, Please log in to E-tudes and follow the link to
the Cengage Instructions posted on Announcements.

-5-