Course Syllabus
Intermediate Accounting II
ACNT 2304
Semester with Course FALL 2015 ACNT 2304 (77788)
Reference Number
(CRN)
Instructor contact
information (phone
number and email
address)
NICK GEORGAS
nick.georgas@hccs.edu
Office Location and
Hours
Course
Location/Times
STAFFORD 7-10PM MONDAY
Course Semester
Credit Hours (SCH)
(lecture, lab) If
applicable
Credit Hours:
3
Lecture Hours:
3
Laboratory Hours:
External Hours:
Total Course Contact
Hours
48.00
Course Length
(number of weeks)
16
Type of Instruction
Lecture
Course Description:
Continued in-depth analysis of generally accepted accounting principles underlying
the preparation of financial statements including comparative analysis and
statement of cash flows. Topics also included are bonds, leases, pension plans,
corporate paid-in- capital, special purpose securities, retained earnings, tax
allocation, inflation accounting, funds statement, and financial statement analysis.
Course
Prerequisite(s)
PREREQUISITE(S):

ACNT 2303
FREQUENT REQUISITES



College Level Reading
College Level Mathematics
College Level Writing
Academic
Discipline/CTE
Program Learning
Outcomes
1. Students will complete accounting cycle and prepare financial statements utilizing
EXCEL or computerized software package such as Peachtree or Quick Books.
2. Students will evaluate taxation issues and prepare tax returns utilizing
computerized software package such as TurboTax.
3. Students will reconcile and verify account balances and audit effectiveness of
internal control on financial reporting.
4. Students will read (bypass distractors), Listen (focus on accounting concepts),
Speak and Write (focus on financial reporting standards and guidelines).
Course Student
Learning Outcomes
(SLO): 4 to 7
1. Students will account for equity and long-term contracts
2. Students will report taxable amounts, pension plans, and leases
3. Students will comprehend financial statement usefulness
Learning Objectives
(Numbering system
should be linked to
SLO - e.g., 1.1, 1.2,
1.3, etc.)
Students will account for equity and long-term contracts
1. Students will account for large stock dividends & stock splits
2. Students will compute earnings per share in complex capital structure
3. Students will account for bond discount & premium amortization
4. Students will account for long-term contracts
Students will report taxable amounts, pension plans, and leases
1. Students will identify temporary and permanent taxable amounts
2. Students will report pension plans
3. Students will capitalize leases by lessee
Students will comprehend financial statement usefulness
1. Students will analyze effect of errors
2. Students will prepare statement of cash flows
3. Students will calculate major analytic ratios
SCANS and/or Core
Curriculum
Competencies: If
applicable
SCANS
Students will account for equity and long-term contracts
Foundation Skills - Basic -Reading
Foundation Skills - Basic -Writing
Foundation Skills - Basic -Mathematics
Foundation Skills - Basic -Listening
Foundation Skills - Basic -Speaking
Foundation Skills - Thinking -Decision Making
Foundation Skills - Thinking -Creative
Foundation Skills - Thinking -Problem Solving
Foundation Skills - Thinking -Seeing Things in the Mind's Eye
Foundation Skills - Thinking -Knowing How to Learn
Foundation Skills - Thinking -Reasoning
Workplace Competencies - Information -Acquires & Evaluates
Workplace Competencies - Information -Organizes & Maintains
Workplace Competencies - Information -Interprets & Communicates
Workplace Competencies - Information -Uses Computers to Process
Students will report taxable amounts, pension plans, and leases
Foundation Skills - Basic -Reading
Foundation Skills - Basic -Writing
Foundation Skills - Basic -Mathematics
Foundation Skills - Basic -Listening
Foundation Skills - Basic -Speaking
Foundation Skills - Thinking -Decision Making
Foundation Skills - Thinking -Creative
Foundation Skills - Thinking -Problem Solving
Foundation Skills - Thinking -Seeing Things in the Mind's Eye
Foundation Skills - Thinking -Knowing How to Learn
Foundation Skills - Thinking -Reasoning
Workplace Competencies - Information -Acquires & Evaluates
Workplace Competencies - Information -Organizes & Maintains
Workplace Competencies - Information -Interprets & Communicates
Workplace Competencies - Information -Uses Computers to Process
Students will comprehend financial statement usefulness
Foundation Skills - Basic -Reading
Foundation Skills - Basic -Writing
Foundation Skills - Basic -Mathematics
Foundation Skills - Basic -Listening
Foundation Skills - Basic -Speaking
Foundation Skills - Thinking -Decision Making
Foundation Skills - Thinking -Creative
Foundation Skills - Thinking -Problem Solving
Foundation Skills - Thinking -Seeing Things in the Mind's Eye
Foundation Skills - Thinking -Knowing How to Learn
Foundation Skills - Thinking -Reasoning
Workplace Competencies - Information -Acquires & Evaluates
Workplace Competencies - Information -Organizes & Maintains
Workplace Competencies - Information -Interprets & Communicates
Workplace Competencies - Information -Uses Computers to Process
Instructional Methods
Web-enhanced (0%)
Hybrid (0%)
Distance (0%)
Face to Face (100%)
Student Assignments
Students will account for equity and long-term contracts
Papers
Projects
Portfolios
Students will report taxable amounts, pension plans, and leases
Papers
Projects
Portfolios
Students will comprehend financial statement usefulness
Papers
Projects
Portfolios
Student
Assessment(s)
Students will account for equity and long-term contracts
Various assigned readings from textbooks
In-class discussions
Oral and written book reviews and discussions
Quizzes/Tests which may include: definitions, matching, multiple choice, true/false,
short answer, brief essay
Group and/or individual projects
Students will report taxable amounts, pension plans, and leases
Various assigned readings from textbooks
In-class discussions
Oral and written book reviews and discussions
Quizzes/Tests which may include: definitions, matching, multiple choice, true/false,
short answer, brief essay
Group and/or individual projects
Students will comprehend financial statement usefulness
Various assigned readings from textbooks
In-class discussions
Oral and written book reviews and discussions
Quizzes/Tests which may include: definitions, matching, multiple choice, true/false,
short answer, brief essay
Group and/or individual projects
Instructor's
Requirements
Program/Discipline
Requirements: If
applicable
HCC Grading Scale:
REGULAR ATTENDANCE WILL DEFINITELY ENHANCE THE STUDENT’S
FINAL GRADE.
NO CHILDREN ALLOWED IN THE CLASSROOM DURING LECTURE.
1. EXCEL-Students will work in EXCEL following textbook example formats,
labels, and formulas
2. Internet-Students will use HCC webmail, learning web, blackboard, lockdown browser, and HCC LibLine (24/7 Library)
3. Ethics-Students will develop personal values for ethical behavior
A = 100- 90
B = 89 - 80:
C = 79 - 70:
D = 69 - 60:
59 and below = F
FX (Failure due to non-attendance)
IP (In Progress)
W (Withdrawn)
I (Incomplete)
AUD (Audit)
4 points per semester hour
3 points per semester hour
2 points per semester hour
1 point per semester hour
0 points per semester hour
0 points per semester hour
0 points per semester hour
0 points per semester hour
0 points per semester hour
0 points per semester hour
IP (In Progress) is given only in certain developmental courses. The student must reenroll to receive credit. COM (Completed) is given in non-credit and continuing
education courses.
FINAL GRADE OF FX: Students who stop attending class and do not withdraw
themselves prior to the withdrawal deadline may either be dropped by their professor
for excessive absences or be assigned the final grade of "FX" at the end of the
semester. Students who stop attending classes will receive a grade of "FX",
compared to an earned grade of "F" which is due to poor performance. Logging into a
DE course without active participation is seen as non-attending. Please note that
HCC will not disperse financial aid funding for students who have never attended
class.
Students who receive financial aid but fail to attend class will be reported to the
Department of Education and may have to pay back their aid. A grade of "FX" is
treated exactly the same as a grade of "F" in terms of GPA, probation, suspension,
and satisfactory academic progress.
To compute grade point average (GPA), divide the total grade points by the total
number of semester hours attempted. The grades "IP," "COM" and "I" do not affect
GPA.
Health Sciences Programs Grading Scales may differ from the approved HCC
Grading Scale. For Health Sciences Programs Grading Scales, see the "Program
Discipline Requirements" section of the Program's syllabi.
Instructor Grading
Criteria
Instructional
Materials
Intermediate Accounting Combo 24 ch 15th. Edition Authors: Donald E. Kieso, Jerry
J. Weygandt, Terry D. Warfield-Publisher: John Wiley & Sons ISBN:
9781118943656 W/Wiley Plus
HCC Policy Statement:
Access Student
Services Policies on
their Web site:
http://hccs.edu/student-rights
EGLS3 -- Evaluation
for Greater Learning
Student Survey
System
At Houston Community College, professors believe that thoughtful student feedback is
necessary to improve teaching and learning. During a designated time near the end of
the term, you will be asked to answer a short online survey of research-based
questions related to instruction. The anonymous results of the survey will be made
available to your professors and department chairs for continual improvement of
instruction. Look for the survey as part of the Houston Community College Student
System online near the end of the term.
Distance Education and/or Continuing Education Policies
Access DE Policies
on their Web site:
http://de.hccs.edu/Distance_Ed/DE_Home/faculty_resources/PDFs/DE_Syllabus.pdf
Access CE Policies
on their Web site:
http://hccs.edu/CE-student-guidelines
COURSE OUTLINE
CHAPTER
DESCRIPTION
15
STOCKHOLDERS EQUITY
16
DILUTIVE SECURITIES AND EARNINGS PER SHARE
17
INVESTMENTS
18
REVENUE RECOGNITION
19
ACCOUNTING FOR INCOME TAXES
20
ACCOUNTING FOR PENSIONS AND POSTRETIREMENT BENEFITS
21
ACCOUNTING FOR LEASES
22
ACCOUNTING CHANGES AND ERROR ANALYSIS
23
STATEMENT OF CASH FLOWS
24
FULL DISCLOSURE IN FINANCIAL REPORTING