SYLLABUS
Tulsa Community College
Spring 2016
Course:
ACCT-2323 Intermediate Accounting II
Section No: 490
Call No:
23151
Day(s) and Time(s): 16-week Internet Course (January 11, 2016 – May 8, 2016)
TO CONTACT YOUR INSTRUCTOR
Instructor: Jerrilyn A. Eisenhauer, CPA
Office Hours: SEC #4114 (appointment only)
Email: jerrilyn.eisenhauer@tulsacc.edu
TO CONTACT THE DIVISION OFFICE
Division Name: Business & Information Technology
Division Associate Dean: Gornie Williams
Division: West Campus, Business & IT
PREREQUISITES FOR THIS COURSE
Intermediate Accounting I, ACCT-2313 with a grade of “C” or better.
COURSE DESCRIPTION
A continuation of Intermediate Accounting I, with emphasis on investments, long-term liabilities,
accounting for leases and pensions, stock holders’ equity, earnings per share, revenue recognition, income
taxes, accounting changes, statement of cash flows, financial statement analysis, and disclosures.
NEXT COURSE(S) IN SEQUENCE
See academic advisor as necessary.
GENERAL EDUCATION GOAL STATEMENT
The General Education Goals are designed to ensure that graduates of Tulsa Community College have the
skills, knowledge, and attitudes to carry them successfully through their work and their personal lives.
General Education Goals relevant to this course include Critical Thinking, Effective Communication,
Engaged Learning, and Technical Proficiency.
COURSE OBJECTIVES
Upon successful completion of this course, students will be able to:
 Distinguish between current and long-term liabilities.
 Demonstrate the appropriate accounting treatment for contingencies.
 Identify and describe the operational, financial, and tax objectives that motivate leasing.
 Record all transactions associated with operating leases by both the lessor and lessee.
 Explain how a change in tax rates affects the measurement of deferred tax amounts.
 Measure income tax amounts when multiple temporary differences exist.
 Distinguish among the accumulated benefit obligation, the vested benefit obligation, and the
projected benefit obligation.
 Explain how the obligation for postretirement benefits is measured and how the obligation
changes.
 Describe the components of shareholders’ equity and explain how they are reported in a statement
of shareholders' equity.
 Record the issuance of shares when sold for cash, noncash consideration, and by share purchase
contract.
 Describe how options, rights, and warrants are incorporated in the calculation of EPS.
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Differentiate among the three types of accounting changes.
Explain the usefulness of the statement of cash flows.
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Identify transactions that are classified as investing activities or financing activities.
TEXTBOOKS, SOFTWARE, & SUPPLEMENTAL MATERIAL
Required Textbook:
INTERMEDIATE ACCOUNTING, 8th Edition, by Spiceland, et al. With your purchase of your textbook
from the bookstore, you will receive an access code that will enable you to create an account with
McGraw-Hill for “CONNECT.” If you purchase the textbook from another source, please note that you
will need the online access code, which may or may not be included with the text you purchase.
In this course you will need access to the Internet to access the TCC Blackboard program and to complete
assignments at http://www.mcgrawhillconnect.com/. "Excel" and “Word” programs will assist you, if
you choose to prepare your homework electronically.
Required Email Address:
All TCC students receive a designated “TCC” email address. All communications to you about TCC and
course assignments will be sent to your TCC email address; and you must use TCC email to send email
to, and receive email from, the instructor regarding this course.
Other RECOMMENDED Items:
 Large notebook for organizing and keeping class lecture notes, power points, etc.;
 Dividers to setup your notebook by Chapters;
 Small (inexpensive) calculator;
 6-inch ruler;
 Small stapler for stapling homework pages together; and
 Three hole puncher.
Staying organized and never getting behind is key to getting through this course with an excellent
grade.
COMPUTER ACCESS
It is required that you have regular (daily) computer access, preferably a home computer with broadband
Internet access. This course can be completed using public computers at TCC or other public access
areas. However, be aware that using public computers may create a hardship. All course requirements
remain the same whether your computer access is public or private (home).
TECHNICAL SKILL REQUIREMENTS
You should be comfortable with the following:
 using a word processor (changing font, spell check)
 using email for communication
 sending an email attachment
 navigating the Internet
 downloading appropriate plugins
 using an Internet search engine
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TEACHING METHODS
 Course work will be devoted to reading and studying the textbook and completing the assigned
exercises, problems and handouts, by the student online using CONNECT.
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The student will be responsible for preparing and completing the assigned online homework, and
exams after completing the chapter lectures, which will be posted on blackboard. It is through the
working of the exercises, problems, etc., that you, the student, learn accounting skills.
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Assignments will be available according the weekly agenda. The agenda should be followed in
sequence and should be completed by the due dates noted.
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Grade in the class will be determined by overall performance in these areas, (1) Homework, (2)
LearnSmart Reviews (LS), (3) Discussion Board Posts, and (4) Exams. CONNECT will be used
for submission of all homework, and exams, taken online. Projects must be submitted to the
instructor according to the project’s instructions.
ATTENDANCE – TIME COMMITMENT – STUDENT EXPECTATIONS
Attendance (regular participation in the online classroom) is essential for maintaining the best learning
environment. Learning occurs in relationship not only between student and course materials, but, just as
importantly, peer to peer, professor to student, and student to professor.
Participation in this course via the Internet is the responsibility of the student. Students receiving benefits
from government agencies must adhere to policies stipulated by the specific agency.
You are also expected to participate in all assigned activities in the course. Attendance will be measured
by completion of course assignments. No late work will be accepted for a grade.
NOTE: This Internet class demands that the student be self-motivated and self disciplined. You are
responsible to keep up with the schedule, assignments, and exams. I will be contacting you throughout
the semester by email, and Blackboard is available at all times.
What You Should Understand About Internet Classes:
 Be realistic about the amount of time required to do the coursework
 Plan to spend at least 5 clock hours per week for every credit hour (at least 15 hours per week)
 Schedule class time just as if you were attending class on-campus
 Turn in your work ON TIME
 On-line is NOT easier!
 Participate actively in the class
 Use e-mail and the discussion boards to communicate often with your instructor and other
classmates
 Log onto the class at least 3 times a week (every day is best)
 Do NOT fall behind in your assignments
 ASK for help when you need help
ADMINISTRATIVE WITHDRAWAL FOR NON-PARTICIPATION
Students who fail to participate in the course during the first week will be Administratively Withdrawn
(WN) from the course. Participation during the first week is defined as completing the first online
assignment(s) through CONNECT AND completing the first online Blackboard assignment. See
Blackboard announcement for when WNs will be issued.
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EVALUATION TECHNIQUES
POINTS
ACTIVITY
440
400
100
60
1000
PERCENTAGE
Exams (110 points each)
Homework (HW) (40 points each)
LearnSmart (LS) (10 points each)
Participation
(Semester Agreement, Bb discussions)
Total Points Possible
44%
40%
10%
6%
100%
GRADE CONVERSION CHART
900 - 1000 = A
800 - 899 = B
700 - 799 = C
600 - 699 = D
0 - 599 = F
TESTING POLICY
All of your examinations will be administered online. Even though you are taking them online, they are
still "real" tests. Following are the testing procedures you are expected to follow while taking these
exams.
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You are to take the test by yourself. No group efforts or help from other people in answering the
test questions.
You may use your book. However, the test is timed. You will not have time to look up every
question.
You have 240 minutes to complete each exam. Once you start an exam, you cannot save and reenter. TIMING STARTS ONCE YOU BEGIN THE EXAM AND WILL END 240 MINUTES
AFTER THAT POINT; YOUR SCORE WILL BE FINAL AT THAT POINT! A timer appears,
and the test continues until you click the submit button. You must submit your test before 240
minutes have elapsed.
The exam will automatically submit on the due date and time.
You cannot make-up an exam.
TENTATIVE SCHEDULE OF ACTIVITIES
Assignments must be worked in according to the Tentative Agenda Sheet. Please have a printed copy of
both the Course Syllabus and Agenda Sheet readily available at all times to follow in your work. You can
always get access to the Course Syllabus and Tentative Agenda Sheet under Course Documents in
Blackboard. Please note that due dates and times for online assignments are noted in CONNECT!
Do not make assumptions; I do not accept late work allow for “make-ups.”
Typically, any due date listed must be completed on that day by 6:00 p.m., or it is late. However, there
will be specific due dates and times for projects, participation assignments, etc., so be sure you
understand and take note of those due dates and times. Late work will NOT be accepted for grading.
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MAKE-UP AND LATE ASSIGNMENT/EXAM POLICY
General rule – there are no Make-ups. MAKE-UP EXAMS can be made prior to the Exam and you
must notify the instructor TWO weeks before the scheduled exam and an agreement must be established
in writing between the student and the instructor. The instructor has the ability to give a different exam
but the exam will cover the same material.
POLICY FOR BONUS POINTS & “CURVE”
Bonus points will not be awarded at the end of the semester. Additionally, instructor will not “curve” the
class. However, each student will be offered the opportunity to earn “RE-CONNECT” passes. Each RECONNECT Pass is worth 10 points, and may be used on any LearnSmart or Homework assignment
completed in CONNECT. The passes will be offered at various times during the semester through
various opportunities and will be announced at random. The instructor may offer more than 5
opportunities to earn a pass, BUT a student may only earn 5 passes (50 points total). More information on
RE-CONNECT passes will be posted in Blackboard.
SUBMITTING ASSIGNMENTS
This class will be using computers to prepare and submit online homework and exams. All grading for
the homework and exam(s) will be done online using CONNECT. When you select the “Submit
assignment for grading” button it will submit the total assignment for grading, and you will not be able to
continue with other elements in the assignment. Assignments are recorded in total in this grading system.
Selecting “Submit” at the bottom of the screen is considered one attempt or take.
Learnsmart – designed to be an aid in your reading and study time. Completion will automatically be
graded when due and points will be assigned based on percentage complete.
Online Homework is set up to allow 2 attempts per assignment. If you are not happy with your grade, you
can retake the homework one more times.
Online Exams are timed and will end on or before 240 minutes. You can take the exam ONE time
without penalty. If you choose to take the exam a second time, you will be assessed a 20% penalty on the
score you earned. Due dates will be in CONNECT. No make-ups.
Please do not wait until the last minute to submit assignments. You are submitting items over the
Internet. There are many things that can go wrong in the path between your computer and the Blackboard
course site. Your personal computer/Internet Service Provider issues are not acceptable explanations of
late work. I do not accept late work.
COMMUNICATING WITH THE INSTRUCTOR
During the week, announcements will be placed in the Announcement section of the Blackboard course
site highlighting certain aspects of assignments or alerting students to important issues.
Email is the preferred method of individual communication. Email is typically checked daily, before 9
a.m. and after 9 p.m. Please allow for a 48-hour response time.
SEMESTER HOURS: The instructor will have access to email Mondays, starting at 8 a.m. until Fridays,
5 p.m. These hours are in tact with TCC business hours. Additionally, the instructor will not be available
over weekends and holidays.
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CLASSROOM ETIQUETTE
Open and mutually respectful communication of varied opinions, beliefs, and perspectives during
classroom or online discussion encourages the free exchange of ideas that is essential to higher learning
and to the ability to learn from each other. Use of any electronic device is at the discretion of the
instructor.
When posting on the discussion board or sending email you are expected to:
 Be respectful.
 Use acceptable grammar and spelling.
 Use color and font that are easily readable.
 Use sentence case. Email or discussions posts type in all UPPERCASE is unacceptable. It can be
perceived as the equivalent of shouting. You may format your text for emphasis.
 Use TCC email or the email features available inside of Bb as this will clearly identify you and the
class you are enrolled. If these resources are not available, and you must send from an outside
account, clearly identify yourself and the class you are enrolled.
 Keep communication on the discussion board relative to the topic.
 Converse with others the same way you would in a traditional classroom. Harassment will not be
tolerated. Refer to the Student Policies and Resources Handbook for general classroom
expectations.
 If an assignment requires you to critique a peer’s work, be positive and respectful. Take your
responsibilities seriously and offer meaningful feedback.
INSITUTIONAL STATEMENT
Each student is responsible for being aware of the information contained in the TCC Catalog, the TCC
Student Policies & Resources Handbook, and semester information listed in the class schedule. All
information may be viewed on the TCC website: www.tulsacc.edu.
TRANSFERABILITY:
Please visit with the TCC Counseling Center or the Counseling Center at the college or university to
which you plan to transfer to determine transferability status of this course.
COURSE WITHDRAWAL:
The deadline to withdraw from a course shall not exceed 3/4 the duration of any class. Contact the
Counseling Office at any TCC campus to initiate withdrawal from a course (“W” grade) or to change
from Credit to Audit. Check the TCC Academic Calendar for deadlines. Students who stop participating
in the course and fail to withdraw will receive a course grade of “F,” which may have financial aid
consequences for the student. The last day to withdraw from this course is April 8, 2016.
Students who are earning a failing grade should consider withdrawing from the course by the official drop
date. Failure to withdraw will result in the student receiving a regular grade of “F” at the end of the
semester. I do not give "AWs" to students who earn failing grades in the course.
ADA POLICY- DISABILITY RESOURCES
It is the policy of Tulsa Community College to create inclusive learning environments. Accommodations
for qualifying students in compliance with the Americans with Disabilities Act (ADA) and Section 504 of
the Rehabilitation Act are available. To request accommodations, contact the Education Access Center
(EAC) at eac@tulsacc.edu or call (918) 595-7115 (Voice). Deaf and hard of hearing students may text
(918) 809-1864.
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ACADEMIC INTEGRITY – PLAGIARISM
Academic dishonesty (cheating) is defined as the deception of others about one’s own work or about the
work of another. Academic dishonesty or misconduct is not condoned or tolerated at campuses within the
Tulsa Community College system. Tulsa Community College adopts a policy delegating certain forms of
authority for disciplinary action to the faculty. Such disciplinary actions delegated to the faculty include,
but are not limited to, the dismissal of disrespectful or disorderly students from classes. In the case of
academic dishonesty, a faculty member may:
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Require the student to redo an assignment or test, or require the student to complete a substitute
assignment or test;
Record a "zero" for the assignment or test in question;
Recommend to the student that the student withdraw from the class, or administratively withdraw
the student from the class;
Record a grade of "F" for the student at the end of the semester. Faculty may request that
disciplinary action be taken against a student at the administrative level by submitting such a
request to the Dean of Student Services.
SYLLABUS CHANGES:
Occasionally, changes to the syllabus may be necessary. Students will be notified of any changes to the
syllabus via TCC email.
STUDENT SUPPORT SERVICES
A complete list of student support services can be found in the Resources section of the Blackboard
course site. This includes information about college services, free tutoring services, software support, and
online tutorials related to course concepts.
GENERAL EDUCATION GOALS
General Education courses at TCC ensure that our graduates gain skills, knowledge, and abilities that
comprise a common foundation for their higher education and a backdrop for their work and personal
lives. TCC’s General Education goals are: Critical Thinking, Effective Communication, Engaged
Learning, and Technological Proficiency.
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