ECO 372 Intermediate Accounting 2 Spring, 2012 Professor Irwin Uhr UHR42@AOL.

.COM Course Objective: The student will be able to apply the proper accounting treatment to various financial accounting topics relating to revenue recognition; accounting for equities, income taxes, pensions, leases, and preparation of cash flow statements. Course Prerequisites: The prerequisite for this course is ECO 371. Students who have not attained a grade of C or better in this prerequisite course will be dropped from this course by the Registrars Office. Text: Intermediate Accounting, 14th Edition, by Kieso, Weygandt and Warfield. Published by John Wiley & Sons. ISBN: 978-0-470-91783-1 Office Hours: Monday 11:30 AM 12:30 PM; Room 1539 Hunter West; Phone number: (212) 772-5444. Grading: The course grade will be determined based on 2 examinations given during the semester and a final. All the exams including the final exam will be non-cumulative emphasizing only the material covered since the previous examination. The weight given to each exam will be as follows: Exam #1 Exam #2 Final Exam 20 % 40 % 40 % 100 %

Examinations: The examinations during the semester will test your knowledge and understanding of the material in the chapters indicated. These exams will consist primarily of problems similar in nature, but not exactly, to those in the textbook and those covered in class. No make-up exams will be given under any circumstances. In the event Exam #1 is missed, the Final Exam will weigh 60%. In the event Exam #2 is missed, the Final Exam will weigh 80% and will include all topics tested on the second exam. If the first 2 exams are missed, you will fail the course. A grade of Incomplete will be given only to those students with a valid reason (i.e., family or medical emergency). This reason must be in writing and submitted to me prior to the final examination. Homework: The completion of all homework assignments is essential in grasping the course material. Those students that do not complete the assignments will find the course extremely difficult and may not be able to pass the exams. Cell phones may not be used in class. Please step outside the classroom if you need to use it.

ECO 372 Intermediate Accounting 2

Spring, 2012 Professor Irwin Uhr

There are no extra credit projects or papers that can be used to improve your grade. Each student should make a commitment to attend every class, complete all homework assignments, and perform well on the exams.
Attendance: Regular attendance will be necessary to successfully complete the course. Since exam questions will also be based on class discussions, it is well advised to attend all classes regularly. Coverage: The following chapters will be covered, with specific assignments to be made on Blackboard. Chapter 15 Stockholders Equity Chapter 16 Dilutive Securities and Earnings Per Share

EXAM #1 (Tentative Date: March 8, 2012)

Chapter 18 Revenue Recognition Chapter 19 Accounting for Income Taxes Chapter 22 Accounting Changes and Error Analysis

EXAM #2 (Tentative Date: April 2, 2012)

Chapter 20 Accounting for Pensions Chapter 21 Accounting for Leases Chapter 23 Statement of Cash Flows

FINAL EXAM (May 24, 2012)

ECO 372 Intermediate Accounting 2 Spring, 2012 Professor Irwin Uhr

Hunter College regards acts of academic dishonesty (e.g., plagiarism, cheating on examinations, obtaining unfair advantage, and falsification of records and official documents) as serious offenses against the values of intellectual honesty. The College is committed to enforcing the CUNY Policy of Academic Integrity and will pursue cases of academic dishonesty according to the Hunter College Academic Integrity Procedures. A student caught cheating on an exam will fail the course.