ACCTG 326: Intermediate Financial Accounting
Fall 2013
email to Dr. Joh(acc326.1@gmail.com)
Office:SS2437
Classroom:GMCS309 (MW 4:00pm~5:15pm)
Office Hrs: MW 2:30pm~3:30pm
At the end of this course students should be able to:
1. Explain major US and international accounting standards and rules and how to apply them to
financial statements analysis.
2. Analyze operating, investing, and financing transactions and report them on financial statements.
3. Compare and evaluate various accounting methods of accrual accounting, capital expenditures, and
financing.
4. Measure the impacts of an accounting method on financial accounting numbers and financial ratios.
5. Develop and design an appropriate financing strategy based on financial data.
Course Resources:
Revsine, Collins, Johnson, and Mittelstaedt, Financial Reporting & Analysis, 5th ed., Prentice Hall (RCJM)
Please register McGrawHill Connect for homework assignments and quizzes.
class schedule
classes mm/dd
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
8 26
28
9 4
9
11
16
18
23
25
30
10 2
7
9
14
16
21
23
ch.
topics
1
2
2
2[qz]
4
4[qz]
4
17
Financial Information Economics
Accrual Accounting and Income Determination
Accrual Accounting,P2-2
Income Determination,E2-4,E2-8
the Balance Sheet and Notes ,E4-2,E4-5
Accounting Equations
the Cash Flow Statement,E4-7,E4-12
Cash Flows and Financial Management,E17-5
Exam #1
Essentials of FSA E5-6, P5-2, P5-8, P5-11
Receivables , E8-3, E8-4
Receivable Management,E8-15,P8-2
Restructuring Debt
Inventories E9-8,P8-13
Income Taxes and Inventories E9-13,P9-7
Comparable Inventory Costs E9-12,P9-2,P9-15
Investment in Equity and Debt Securities E16-1,E16-4,P16-4
5
8
8
8[qz]
9
9
9[qz]
16
HW @
Connect
(pp.949~961)
18
19
20
21
27
28
28
30
11 4
6
11/11
13
18
20
25
27
11/28~30
12 4
9
29
30
11
16
22
23
24
25
26


Fair Valuation
10
10
10[qz]
10
11
11
12
13
13
13
Exam #2
Long-lived Assets,E10-1,E10-11
Asset Exchanges and Repairs,E10-3,E10-6
Veteran's Day
Depreciation,E10-4
Intangibles
Debt Financing
Bond Amortization Table,E11-5,E11-6
Lease Accounting,E12-4
Thanksgiving
Income Tax Reporting
Managing Taxes,E13-1,E13-15
Tax & Fin Acctg
Final Exam (3:30pm~5:30pm)
TBA : To be announced.
[qz]: chapter review quiz.
Course Policies:









The pre-requisite for the course is Accounting 201 or its equivalent, with a minimum grade of
C.
No make-up examination will be permitted except for reasons of illness where the instructor is
notified in advance of the scheduled exam and the student supplies a letter from a physician
explaining the nature of the illness.
I retain the right to retain any class related materials prepared by students.
Each significant contribution during class discussion is rewarded by a bonus point card. A few
examples of "significant contribution" are "to ask appropriate questions helping the class
understand the content," "to show a better and creative approach to cases or problems." Each
bonus card is worth one multiple choice question in the next exam. You may not sell or buy
the card or use the bonus card to raise your score above 100%.
Assignments will be collected on a random basis. Each submitted assignment must show their
work. No two assignment should not look similar.
Each quiz will be given on finishing each chapter. The date might be different from the dates
on the schedule.
On finishing each chapter, there may be a review quiz. Out of the seven scheduled quizzes, the
worst two scores will be dropped.
The class average for this course has typically been in the 2.3 - 2.9 range. Each letter grade is
determined based on his/her rank of all Acctg326 sections. The top 15% will receive an A or
A-; 20% either a B+/B/B-; 60% a C+/C/C-; and 5% a D+ or below D+.
Incompletes will be given only in the RAREST of circumstances and according to university
policy. There will be no opportunity to raise your course grade by doing "extra credit" work
during or after the end of the semester-that would violate University policy.
Course Assessment:
Assignments
Exam 1*
Maximum Possible Points
100
Weights
20%
100
30%
100
30%
Quizzes( either @Connect or In-class)
100
10%
Homework Assignments
100
10%
500
100%
Exam 2*
Final Exam
*
Total
* Each test is non-cumulative.
Office Hours
I encourage each of you to take advantage of my regularly scheduled office hours to discuss problems
and to seek assistance when needed throughout the semester. I would like to talk to each of you at
least once. If you cannot make it to my regularly-scheduled office hours, feel free to schedule an
individual appointment with me. It is my job to help you learn and succeed in this class, and I will
help whenever possible.
In an effort to make the class successful for all students, please provide me feedback on how the
course is going and how you feel you are doing in the course. I can make this class more successful if
I hear from you about what you do and do not understand. I welcome your feedback during office
hours and via e-mail.
Grading questions or appeals
DO NOT WAIT UNTIL THE END OF THE SEMESTER TO TAKE ACTION ON GRADING
ISSUES. BY THAT TIME IT WILL BE TOO LATE! If you feel there exists a grading error on any
of the above grade components, or if you feel you need to bring to my attention other facts or
circumstances that might affect the grade for that item, you will have one week from the date the
grade is posted on Blackboard or the graded item is redistributed back to the class (whichever is
earlier) to take such action and have the matter resolved. If for whatever reason you are not in class on
the day the graded item is available for pickup, the one-week period will still begin on that day.
Dishonesty Policy:
Cheating on any exam or class assignments will result in a zero for that activity. A definition of
"cheating" is found in the SDSU Student Policies Manual, Section 01:10:01 on cheating, plagiarism
and facilitating academic dishonesty. Executive Order 969 mandates that faculty report all incidents of
academic dishonesty to the Center for Student Rights and Responsibilities. http://csrr.sdsu.edu.
Fulfillment of assigned projects must represent the original work of each student. Plagiarism is not
appropriate.