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Course Details

Course Details

Course Code: ACCT302 Course ID: 4224 Credit Hours: 3 Level: Undergraduate

Students will study accounting theory and practices associated with corporate accounting issues of pensions, leases, bonds, and investments and earnings per share. Students will also study the effects of time value of money and how it applies to business decisions. An in-depth analysis of liabilities, stockholder’s equity, and accounting changes and errors analysis are also reviewed in this course. Students must have access to Microsoft Word and Microsoft Excel software. (Prerequisite: ACCT301)

Course Schedule

Registration Dates Course Dates Session Weeks
08/31/20 - 01/29/21 02/01/21 - 03/28/21 Winter 2021 Session I 8 Week session
09/28/20 - 02/26/21 03/01/21 - 04/25/21 Winter 2021 Session D 8 Week session
10/26/20 - 04/02/21 04/05/21 - 05/30/21 Spring 2021 Session B 8 Week session
12/28/20 - 06/04/21 06/07/21 - 08/01/21 Spring 2021 Session D 8 Week session

Current Syllabi

After successfully completing this course, you will be able to

  • CO1. Analyze how ownership of goods in transit changes hands and what circumstances require shipped inventory to be kept on the books.
  • CO2. Justify the productive-­‐output method to the depletion of natural resources.
  • CO3. Apply present value concepts to the accounting for long-­‐term debts such as mortgages.
  • CO4. Evaluate the types of contractual provisions typically included in lease agreements.

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).


Quality Points/Grading Percent


4.0/ 100 – 94


3.67/ 93 – 90


3.33/ 89 – 87


3.0/ 86 – 84


2.67/ 83 –80


2.33/ 79 – 77


2.0/ 76 – 73


1.67/ 72 – 70


1.33/ 69 – 67


1.0/ 66 – 64


0.67/ 63 – 60


0.0/ 59 – 0

NameGrade %
Weekly Forums 10.00 %
Week 4 Forum 5.00 %
Week 8 Forum 5.00 %
Homework 20.00 %
Chapter 8 Homework 3.33 %
Chapter 9 Homework 3.33 %
Chapter 10 Homework 3.33 %
Chapter 12 Homework 3.33 %
Chapter 13 Homework 3.33 %
Chapter 15 Homework 3.33 %
Final Assessment 10.00 %
Week 8 Final Assessment 10.00 %
Assignments 30.00 %
Chapter 8 Quiz 5.00 %
Chapter 9 Quiz 5.00 %
Chapter 10 Quiz 5.00 %
Chapter 12 Quiz 5.00 %
Chapter 13 Quiz 5.00 %
Chapter 15 Quiz 5.00 %
Tests & Quizzes 30.00 %
Midterm 15.00 %
Final Exam 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.
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.