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ACCT303 - Intermediate Accounting III

Course Details

Course Code: ACCT303 Course ID: 4225 Credit Hours: 3 Level: Undergraduate

A survey of the financial reporting process, a detailed study of financial statements, and an analysis of generally accepted accounting principles. Students must have access to Microsoft Word and Microsoft Excel software. (Prerequisite: ACCT302)





Prerequisites

Course Schedule

Registration Dates Course Dates Session Weeks
11/26/18 - 05/03/19 05/06/19 - 06/30/19 Spring 2019 Session I 8 Week session
01/28/19 - 06/28/19 07/01/19 - 08/25/19 Summer 2019 Session B 8 Week session
03/25/19 - 08/30/19 09/02/19 - 10/27/19 Summer 2019 Session D 8 Week session

Current Syllabi

After successfully completing this course, you will be able to

  • CO. 1 Apply the components of the pension-­‐related asset/liability and changes in the components to compute the periodic expense associated with pensions and to compute the impact on other comprehensive income.
  • CO. 2 Determine the business and accounting concepts connected with derivatives and hedging activities.
  • CO. 3 Evaluate the difference between a change in accounting estimate and a change in accounting principle, and know how a change in accounting estimate is reflected in the financial statements.
  • CO. 4 Analyze the potential impact that differing accounting methods can have on the financial ratios of otherwise essentially identical companies.

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

0.0/ 59 – 0

NameGrade %
Forums 10.00 %
Week 1 Forum 1.25 %
Week 2 Forum 1.25 %
Week 3 Forum 1.25 %
Week 4 Forum 1.25 %
Week 5 Forum 1.25 %
Week 6 Forum 1.25 %
Week 7 Forum 1.25 %
Week 8 Forum 1.25 %
Homework 20.00 %
Week 1 Homework 3.33 %
Week 2 Homework 3.33 %
Week 3 Homework 3.33 %
Week 5 Homework 3.33 %
Week 6 Homework 3.33 %
Week 7 Homework 3.33 %
Final Assessment 10.00 %
Week 8 Paper (Final Assessment) 10.00 %
Assignments/Quizzes 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 %
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: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.