Intermediate Accounting
Course Syllabus
Spring 2014
Instructor: Jyh-Tay Su
Course #: 80N00202, Class Location: Room S514
Office: T1034 Phone: 0937-368120
Office Hours: Day/Time: Monday 11:10-12:00
Wednesday 13:50-15:40
Thursday 11:10-12:00
by appointment
Course Synopsis
To teach some important issues of intermediate accounting, including some
basic definitions of intermediate accounting’s terminologies.
Course Objective
By the end of the semester you will:
1. To understand the environment and theory development of intermediate
accounting
2. To understand what are the contents of the important theories of intermediate
accounting
3. To practice the skills of intermediate accounting
4. To understand what are the intermediate accounting’s ethical principles
Methods of Instruction
1. Lecture
2. Student- Group Discussion
Grading Policy
Graded work will receive a numeric score reflecting the quality of performance.
Relative weights assigned to graded work are as follows:
1. Writing Test: quiz 30%, midterm 30% and final exam 40%
Tentative Schedule
The anticipated schedule of classroom activities is shown below. Exam dates
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may vary slightly from the scheduled times, but will be announced at least one week
in advance. You are expected to have read the indicated materials in advance of the
corresponding class sections.
1.Valuation of Investories: A Cost Basis Approach.
2.Inventories: Additional Valuation Issues.
3.Acquistion and Disposition of Property, Piant, and Equipment.
4.Depreciation, Impairments, and Depletion.
5.Intangible Assets.
6.Investments.
7.Current Liabilities and Contingencies.
8.Long-Term Liabilities.
9.Stockholders' Equity.
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