SYLLABUS
Tulsa Community College
Fall 2013
Course: Intermediate Accounting I
Section #: ACCT 2313_301
CRN: 14538
Day(s) and Time(s): Thursdays
5:30 p.m. – 8:20 p.m.
Room Number: SE 4122
Start and end dates: 08/20/2012 – 12/16/2012
Instructor: Robert C. Patterson, CPA, CMA, CIA
Office Hours: By Appointment
Office Email: Robert.patterson@tulsacc.edu
Office Phone: 918.595.7639
Course format: Lecture and Experiential learning
TO CONTACT THE DIVISION OFFICE:
TO CONTACT ACADEMIC & CAMPUS SERVICES:
Division: Business & Information Technology
Associate Dean: Mr. Rick Roach
Office: SE 4112
Phone Number: 918.595.7639
Director: Ms. Susan A. Burlew
Office: SE 2202
Phone: 918.595.7673
COURSE PREREQUISITES:
Financial Accounting (ACCT 2213) and Managerial Accounting (ACCT 2223)
COURSE DESCRIPTION:
A review of the accounting cycle and advanced work in the areas of cash, receivables,
inventories, current liabilities, plant and equipment, intangible assets and long-term liabilities
and stockholders’ equity.
NEXT COURSE(S) IN SEQUENCE:
Intermediate Accounting II (ACCT 2323), Cost Accounting (ACCT 2333)
TEXTBOOKS, SUPPLIES, & OTHER RESOURCES:
Textbook:
Title:
Intermediate Accounting
Edition:
15th Edition (Looseleaf)
Author:
Donald E. Kieso, Jerry J. Weygandt, and Terry D. Warfield
Publisher:
Wiley Publishers
ISBN:
978-1118159644
Textbooks and supplies may be purchased at:
COURSE OBJECTIVES:
Southeast Campus Bookstore
918.595.7625 (http://www.tccstores.com)
Upon successful completion of this course students will be able to—
Recall:
Ability to recognize the definitions of basic terminology and recite facts and
procedures
Comprehension:
Ability to make inferences or draw conclusions on knowledge of
terminology, facts, & procedures.
Application:
Ability to perform procedures, make calculations, or prepare financial reports
based upon a straight-forward presentation of the facts of the situation.
Analysis:
Ability to deal with the interrelationships inherent in the facts of the situation.
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ACCT 2313_301_14538
TEACHING METHODS:
The class structure will be Lecture with student presentation of assigned homework and experiential
learning through case studies.
EVALUATION TECHNIQUES: The evaluation of each student will be based upon that person’s performance on: (1) two
examinations, (2) the assigned cases, and (3) the homework assignments. Cases will be graded on proper punctuation, spelling,
and syntax as well as content.
The grading scale will be as follows:
Formal examinations (2)
100 points each
Financial Statement Analysis (12) 20 points each
Exercises and Problems (12)
20 points each
Total
680 points
Note:
A = 90 – 100% (612 – 680 points)
B = 80 – 89%
(544 – 611 points)
C = 70 – 79%
(476 – 543 points)
D = 60 – 69%
(408 – 475 points)
F < 60% (less than 408 points)
An “I” or incomplete will not be given in this class.
Check https://bb.tulsacc.edu during the semester for class materials, your grades, and class averages.
ATTENDANCE:
Attendance is the responsibility of the student. Non-attendance does not constitute formal
withdrawal. Withdrawal is the responsibility of the student. Please discuss any academic
matters (i.e., drop or audit) with the instructor before taking action.
Attendance will be recorded for each class period. Missing two (2) consecutive class periods is considered
as excessive absence and a grade of “WP” or “F” may be given depending upon the student’s status (current
point total/course-to-date point total).
LATE ASSIGNMENTS AND MAKE-UP WORK:
Make-up examinations will be given at the Campus Testing Center – Southeast/Northeast Campus. Make-up
examinations must be completed within two (2) days of the originally scheduled in-class examination
(note: this test will not be identical to the in-class examination). Late assignments will not be accepted.
Course Withdrawal: The deadline to withdraw from a course shall not exceed 3/4 the duration of any class. Check the TCC
Academic Calendar for the deadline that applies to the course(s). Begin the process with a discussion with the faculty member
assigned to the course. Contact the Advisement Office at any TCC campus to initiate withdrawal from a course ('W' grade) or to
change from Credit to Audit. Withdrawal and/or change to an audit from a course after the drop/add period can alter the
financial aid award for the current and future semesters. Students may receive an outstanding bill from TCC if the recalculation
leaves a balance due to TCC. Students who stop participating in the course and fail to withdraw may receive a course grade of
“F,” which may have financial aid consequences for the student.
COMMUNICATIONS:
Email: All TCC students receive a designated “MyTCC” email address
(ex: jane.doe@mail.tulsacc.edu). All communications to you about TCC and course assignments will be sent to your
MyTCC email address; and you must use MyTCC email
to send email to, and receive email from, the instructor regarding this course.
Inclement Weather: TCC rarely closes. If extreme weather conditions or emergency situations arise, TCC always gives
cancellation notices to radio and television stations. This information is also posted on the TCC website
(www.tulsacc.edu).
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ACCT 2313_301_14538
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.
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.
SYLLABUS CHANGES: Occasionally, changes to the syllabus may be necessary. Students will be notified of any changes to the
syllabus in writing.
DISABILITY RESOURCES: It is the policy and practice 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.
ACADEMIC DISHONESTY: 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:

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.
INSTITUTIONAL STATEMENT: Each student is responsible for being aware of the information contained in the TCC Catalog, TCC
Student Handbook, Student Code of Conduct Policy Handbook, and semester information listed in the class schedule. All
information may be viewed on the TCC website: www.tulsacc.edu
TOBACCO FREE COLLEGE: Tulsa Community College is a Tobacco Free college in accordance with the Governor’s Executive Order
2012-01 and Title 63 of the Oklahoma Statutes, Section 1-1523 which prohibits smoking or the use of any tobacco products in all
public places, in any indoor workplace, and all vehicles owned by the State of Oklahoma and all of its agencies and
instrumentalities. This Order includes property leased, rented, or owned by TCC including, but not limited to, all grounds,
buildings, facilities, and parking lots. Tulsa Community College’s policy includes a tobacco free environment on all campus and
off-campus locations conducting TCC credit or non-credit classes. The TCC Campus Police is responsible for ensuring compliance
with the Tobacco-Free Environment Policy. Violations of the policy may be addressed through issuance of campus or state
citations.
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ACCT 2313_301_14538
Intermediate Accounting I
Course Outline
Fall 2013
Date
August
September
October
November
December
Readings
Homework Assignments
23
Welcome and Discussion of Syllabus
30
Financial Accounting and Accounting Standards
CA1-17, FRP
6
Conceptual Framework Underlying Financial Accounting
E2-4, E2-5, FSA
13
The Accounting Information System
E3-5, E3-8, P3-2, FSA
20
Income Statement and Related Information
E4-4, E4-11, P4-2, FSA
27
Balance Sheet and Statement of Cash Flows/Exam No. 1
E5-11, P5-2, FSA
4
Accounting and the Time Value of Money
E6-3, P6-2, P6-4, FSA
11
Examination No. 1 Review
18
Cash and Receivables
E7-1, P7-1, P7-3, FSA
25
Valuation of Inventories: A Cost-Basis Approach
E8-2, P8-4, FSA
1
Inventories: Additional Valuation Issues
E9-1, E9-7, P9-2, FSA
8
Examination No. 2 Review
15
Acquisition/Disposition of Property, Plant, and Equipment
22
No Classes
29
Depreciation, Impairments, and Depletion
P11-1, P11-12, FSA
Intangible Assets
E12-3, E12-6, P12-2, P12-5, FSA
6
13
E10-2, E10-3, P10-5, FSA
Examination No. 3 Review
.This schedule is tentative and subject to change.
FSA: Financial Statement Analysis Case
Updated: 3/24/2016
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