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ACCT301 - Intermediate Accounting I
Course Details
Course Code: ACCT301 Course ID: 4222 Credit Hours: 3 Level: Undergraduate
This course examines the accounting process including the adoption of the International Accounting standards (IAS) and reporting of financial reporting (e.g., balance sheet, income statement, and statement of cash flows). Students must have access to Microsoft Word and Microsoft Excel software. (Prerequisite: ACCT101)
Prerequisites
Course Schedule
| Registration Dates | Course Dates | Session | Weeks |
|---|---|---|---|
| 02/24/20 - 07/31/20 | 08/03/20 - 09/27/20 | Summer 2020 Session I | 8 Week session |
| 03/30/20 - 09/04/20 | 09/07/20 - 11/01/20 | Summer 2020 Session D | 8 Week session |
| 04/27/20 - 10/02/20 | 10/05/20 - 11/29/20 | Fall 2020 Session B | 8 Week session |
| 05/25/20 - 10/30/20 | 11/02/20 - 12/27/20 | Fall 2020 Session I | 8 Week session |
| 06/29/20 - 12/04/20 | 12/07/20 - 01/31/21 | Fall 2020 Session D | 8 Week session |
Current Syllabi
After successfully completing this course, you will be able to
- CO 1. Assess the importance of the SEC, AICPA, AAA, and IRS to financial reporting.
- CO 2. Analyze a company’s performance and financial position through the computation of financial ratios.
- CO 3. Explain how income is measured, including the revenue recognition and expense matching concepts.
- CO 4. Evaluate the primary criteria for revenue recognition.
Method of Assessment
A. Tests & Paper
There will be two (2) tests in the course, a midterm and a final given in modules four and eight respectively. The tests in this class will consist of multiple choice questions and/or short answer problems. Tests will be three hours long and focus on the material covered in the course. Tests may be administered using the Examity test proctoring service. Please verify in the course announcements and/or the Lessons tab if the course will use test proctoring. It is the student’s responsibility to notify the instructor and the test proctoring service regarding any schedule changes or non- disability related accommodations. The course will have a comprehensive paper that will measure student understanding of the course objectives along with research and writing skills. Please refer to the APA Manual 6th edition for the format of the paper.
B. Assignments:
Course assignments will be given using multimedia software (e.g. MyLabsPlus, Connect, etc.). These assignments will be a series of quizzes consisting of exercises, problems, and simulations. Assignments will have a specific due date with specific instructions. Late assignments will be subject to the university’s Late Work/Make-up Policy detailed in the student handbook. Please be advised the instructor reserves the right to implement their own late assignment policy.
C. Homework:
Throughout the term, homework will be given in several modules to test student understanding of the material. Homework will be given using multimedia software (e.g. MyLabsPlus, Connect, etc.) and consist of questions, problems, or simulations. Please be advised the instructor reserves the right to implement their own late assignment policy.
D. Discussion Forums:
Participation in the discussion forums is an essential component of the final grade. All students are expected to engage in lively discussions and answer instructor follow-up questions. The quality of participations along with student netiquette will be a part of the grade.
Assessment of the Course Objectives
|
Course Objective(s) |
Assessment Method(s) |
|
1 - 4 |
Test question, paper, assignment, discussion, and homework |
The following distribution will be used in assigning grades (decimal points will be rounded to the nearest whole number at semester’s end).
|
Grade |
Quality Points/Grading Percent |
|
|
A |
4.0/ 100 – 94 |
|
|
A- |
3.67/ 93 – 90 |
|
|
B+ |
3.33/ 89 – 87 |
|
|
B |
3.0/ 86 – 84 |
|
|
B- |
2.67/ 83 –80 |
|
|
C+ |
2.33/ 79 – 77 |
|
|
C |
2.0/ 76 – 73 |
|
|
C- |
1.67/ 72 – 70 |
|
|
D+ |
1.33/ 69 – 67 |
|
|
D |
1.0/ 66 – 64 |
|
|
D- |
0.67/ 63 – 60 |
|
|
F |
|
| Name | Grade % |
|---|---|
| Weekly Forums | 10.00 % |
| Week 1 Forum | 1.67 % |
| Week 2 Forum | 1.67 % |
| Week 3 Forum | 1.67 % |
| Week 4 Forum | 1.25 % |
| Week 5 Forum | 1.67 % |
| Week 6 Forum | 1.67 % |
| Week 7 Forum | 1.67 % |
| Week 8 Forum | 1.43 % |
| Homework | 20.00 % |
| Chapter 1 Homework | 3.33 % |
| Chapter 2 Homework | 3.33 % |
| Chapter 3 Homework | 3.33 % |
| Chapter 5 Homework | 3.33 % |
| Chapter 6 Homework | 3.33 % |
| Chapter 7 Homework | 3.33 % |
| Final Assessment | 10.00 % |
| Final Assessment (Week 8 Paper) | 10.00 % |
| Assignments | 30.00 % |
| Week 1 Quiz | 5.00 % |
| Week 2 Quiz | 5.00 % |
| Week 3 Quiz | 5.00 % |
| Week 5 Quiz | 5.00 % |
| Week 6 Quiz | 5.00 % |
| Week 7 Quiz | 5.00 % |
| Tests | 30.00 % |
| Final | 15.00 % |
| Midterm | 15.00 % |
In addition to the required course texts, the following public domain websites are useful. Please abide by the university’s academic honesty policy when using Internet sources. Note website addresses are subject to change.
- Textbook Companion Website
- American Psychological Association (APA) Style Website
- Purdue Online Writing Lab
- Turnitin Website
| Book Title: | Students are required to authenticate themselves with a proctor service for certain assessments in this course. Authentication requires access to a computer with a webcam, microphone, and speakers or headset. Instructions provided i |
| Publication Info: | Examity |
| Book Title: | Intermediate Accounting, 8th ed. - the VitalSource e-book & Connect access is provided inside the classroom. |
| ISBN: | 9781259548185 |
| Publication Info: | VS-McGraw-Hill |
| Author: | Spiceland, et. al. |
| Unit Cost: | $265.00 |
| Electronic ISBN: | 1260221911 |
| Electronic Unit Cost: | $45.00 |
Previous Syllabi
Not current for future courses.