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Intermediate Accounting I

Required Text

Weygandt, Jerry J., Kimmel, Paul D., and Kieso, Donald E., Accounting Principles, 12th Ed.
(2015) Wiley.

ISBN: 9781119188728

Course Description

This course is designed to familiarize students with the fundamentals and objectives of financial
and accounting practices. The basic aspects of the financial statement are analyzed, as is the
relationship between the number of receipts and the time value of money. Students examine the
elements of the income statement, the statement of cash flows, and the methods of adjusting
inventory measurements. Other topics include balance sheets, inventory measurements,
accounting issues with operational costs, and the role played by investments in the accounting
process.

Course Objectives

Examine the role of external elements and the larger economic environment in
the historical evolution of financial and accounting practices.
Examine the fundamentals and objectives of accounting practices and the
elements of the financial statement.
Analyze the basic aspects of the financial statement.
Explain the different elements of the balance sheet and how its information is
used.
Examine the different elements of the income statement and the statement of
cash flows.
Discuss the impact of time and nature of industry on revenue recognition and
explain how profitability is analyzed.
Analyze the relationship between the number of receipts and the time value of
money.
Describe how cash and receivables are accounted for on a balance sheet.
Compare the different methods of measuring inventories and examine how they
are reflected on a balance sheet.
Examine the methods of adjusting inventory measurements.
Determine the various costs incurred with reference to operational assets.
Describe the various costs related to operational assets.
Analyze accounting issues with operational costs and compare them with other
costs.
Examine the role played by investments in the accounting process.

Tentative Schedule

Week Assignments

Week 1 "A Review of the Fundamentals


Read Chapter 2 in textbook
of Accounting" Review Lecture 1 "A Review of the
Fundamentals of Accounting"
Review Slideshow Lecture 2
Week One
Complete Discussion Accounting
Cycle
Complete Assignment Problems
Week 1
Week 2 Adjusting the Accounts"
Read Chapter 3 in textbook
Review Lecture 1 "Adjusting the
Accounts"
Review Slideshow Lecture 2
Week Two"
Complete Discussion Adjusting
Entries
Complete Assignment Problems
Week 2

Week 3 Plant Assets, Natural


Read Chapter 10 in textbook
Resources, and Intangible Assets - Part Review Lecture 1 Plant Assets,
1" Natural Resources, and Intangible Assets -
Part 1"
Review Slideshow Lecture 2
Week Three
Complete Discussion
Accumulated Depreciation
Complete Assignment Problems
Week 3

Week 4 "Plant Assets, Natural


Read Chapter 10 in textbook
Resources, and Intangible Assets - Part Review Lecture 1 "Plant Assets,
2" Natural Resources, and Intangible Assets -
Part 2"
Review Slideshow Lecture 2
"Week Four"
Complete Discussion LIFO
Complete Assignment Problems
Week 4
Complete "Midterm"
Week 5 Corporations: Organization and
Read Chapter 13 in textbook
Capital Stock Transactions" Review Lecture 1 Corporations:
Organization and Capital Stock
Transactions"
Review Slideshow Lecture 2
Week Five"
Complete Discussion Revenue
Recognition
Complete Assignment Problems
Week 5

Week 6 Corporations: Dividends,


Read Chapter 14 in textbook
Retained Earnings, and Income Review Lecture 1 Corporations:
Reporting Dividends, Retained Earnings, and Income
Reporting
Review Slideshow Lecture 2
Week Six
Complete Discussion Time Value
of Money
Complete Assignment Problems
Week 6

Week 7 Inventories"
Read Chapter 6 in textbook
Review Lecture 1 "Inventories"
Review Slideshow Lecture 2
Week Seven
Complete Discussion Cost of
Goods Sold
Complete Assignment Problems
Week 7
Week 8 Review and Final Exam
Review previous reading material
Review Lecture 1 Cash and Net
Income"
Complete Discussion Net Income
and Profit
Complete "Final Paper"
Complete "Final Exam"

Expected Student Workload

The following table outlines the academic effort required by students to be successful in this
course. While the times in the table are approximate, it is presented to help students with their
time management. Please note, depending on the student's background knowledge and
experience of the course subject and an individual student's academic capabilities, these times
will vary. If you have any questions or concerns, please direct them to your instructor or student
advisor.

Week Type of Activity Activity Estimated Hours


Required

1 Online Readings/Lectures 4.3

Discussions 3.0

Assignments 0.0

Preparation Readings 1.7

Discussions 2.0

Assignments 3.0
Clinical/Lab Hours 0.0

Week Type of Activity Activity Estimated Hours


Required

2 Online Readings/Lectures 6.3

Discussions 3.0

Assignments 0.0

Preparation Readings 2.1

Discussions 2.0

Assignments 3.0

Clinical/Lab Hours 0.0

Week Type of Activity Activity Estimated Hours


Required

3 Online Readings/Lectures 6.1

Discussions 3.0

Assignments 0.0

Preparation Readings 1.8

Discussions 2.0

Assignments 3.0

Clinical/Lab Hours 0.0


Week Type of Activity Activity Estimated Hours
Required

4 Online Readings/Lectures 4.8

Discussions 3.0

Assignments 2.0

Preparation Readings 1.8

Discussions 2.0

Assignments 6.0

Clinical/Lab Hours 0.0

Week Type of Activity Activity Estimated Hours


Required

5 Online Readings/Lectures 5.2

Discussions 3.0

Assignments 0.0

Preparation Readings 1.4

Discussions 2.0

Assignments 3.0

Clinical/Lab Hours 0.0

Week Type of Activity Activity Estimated Hours


Required
6 Online Readings/Lectures 4.2

Discussions 3.0

Assignments 0.0

Preparation Readings 1.3

Discussions 2.0

Assignments 3.0

Clinical/Lab Hours 0.0

Week Type of Activity Activity Estimated Hours


Required

7 Online Readings/Lectures 4.8

Discussions 3.0

Assignments 0.0

Preparation Readings 1.8

Discussions 2.0

Assignments 3.0

Clinical/Lab Hours 0.0

Week Type of Activity Activity Estimated Hours


Required

8 Online Readings/Lectures 0.4


Discussions 3.0

Assignments 0.0

Preparation Readings 0.0

Discussions 2.0

Assignments 15.0

Clinical/Lab Hours 0.0

** The numbers listed in the chart above are rounded to the nearest whole

Grading Policy

Assignment Percentage

Discussions 35%

Assignments 35%

Midterm 10%

Final Paper 10%

Final Exam 10%

Follow this link for course-related Policies and Contact Information.

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