CASPER COLLEGE COURSE SYLLABUS
ACCT 2420-01 Intermediate Accounting II
Semester/Year: Spring 2011
Lecture Hours: 4
Lab Hours: 0
Credit Hours: 4
Class Time: 5:15-7:00 PM
Days: T,TH
Room: BU 125
Instructor’s Name: Gary Becker – BU 209
Instructor's Contact Information:
Office Phone: 268-2242
Email: gbecker@caspercollege.edu
Office Hours: 10:00-11:50AM – MTWTh & 2:00-3:00PM – MTTh & By appointment
Course Description: This course is a continuation of ACCT 2410. It continues to study accounting
principles and procedures with emphasis on analysis, interpretation, and controls. Financial statements are
studied in detail from both the theoretical and practical standpoints, with a critical examination and
evaluation of areas covered.
Statement of Prerequisites: completion of ACCT 2410
Goal: Students should have a working knowledge of the basic accounting cycle, and know proper
treatment and placement of the various accounts included in the financial statements of an entity.
Specific goal: To prepare the student for more advanced accounting classes.
Outcomes: Readiness for future advanced accounting classes will be measured by students achieving a
minimum of 70% of overall possible points on tests, quizzes, homework and projects.
Methodology: This course will use an “Active Learning” process with student participation individually
and part of a Team. Lectures, illustrations and extensive problem solving will also be utilized. We will
attempt to cover one chapter a week. CPS, an interactive student system will also be utilized in class.
Chapter readings: MUST be done ahead of time to allow for proper participation in class discussions.
Homework & Quizzes: During the week a chapter is discussed in class, homework and quizzes will be
made available in Wiley Plus for purposes of preparing you for Chapter tests. They will be available at the
following URL: http://edugen.wiley.com/edugen/class/cls201740/ You will have to self
register using the code supplied with your textbook. All quizzes & homework assignments are worth an
average of 10 points each.
Tests: Tests will consist of one chapter at a time worth 100 points for each chapter. Tests missed will be
recorded with a grade of zero in the grade book. At the end of the semester, either 2 tests missed will be
dropped or, if you have not missed any tests, your lowest 2 tests will be dropped. Dropping tests is in
place of make-up tests and all the inconvenience that causes for everyone involved. NO MAKE-UP
TESTS will be allowed unless arrangements are made in advance. The dropped tests are intended to
address emergency absences for the entire semester. If you need to miss more than 2 weeks of school, you
will want to consider dropping the course.
Capstone Project: A comprehensive project will be assigned for this course that will be worth the
equivalency of one exam (100pts).
Quarterly Evaluations: Each quarter of the semester, you will be given an evaluation by the instructor
based upon your attendance, classroom preparation and participation. These evaluations will be worth 15
points each.
Evaluation Criteria:
GRADING:
The grading will be based on total points earned during the semester. The following are tentative point
distributions:
Description
Point Breakdown
Points Possible
Wiley Plus Homework points (12 X 10 )
120
Quarterly Performance
(4 quarters X 15)
60
Evaluations
Capstone Project
100
100
Wiley Plus Quizzes
(12 X 10)
120
Tests
(12 X 100 points less 200 dropped)
1000
Final-comprehensive
(1 X 100) (cannot be dropped)
100
Total points possible
1500
To get:
A
B
C
D
F
you need % of total points possible:
90%
80%
70%
60%
59% and under
NOTE: Final Percentages will be rounded, thus 89.49% = 90% = A and 89.444 =89% = B.
Required Text, Readings, and Materials: Intermediate Accounting Kieso, Weygandt, Warfield 13e,
Wiley; registration for Wiley Plus.
Class Policies: Last Date to Change to Audit Status or to Withdraw with a W Grade: March 25, 2011. I
will NOT sign a change or withdrawal slip after this date! No Cell Phone usage in Class. Please turn
off during class time.
Student Rights and Responsibilities: Please refer to the Casper College Student Conduct and Judicial
Code for information concerning your rights and responsibilities as a Casper College Student.
Chain of Command: If you have any problems with this class, you should first contact the instructor in
order to solve the problem. If you are not satisfied with the solution offered by the instructor, you should
then take your problem through the appropriate chain of command starting with the department head, then
the division chair, and lastly the vice president for academic affairs.
Academic Dishonesty - Cheating & Plagiarism: Casper College demands intellectual honesty. Proven
plagiarism or any form of dishonesty associated with the academic process can result in the offender
failing the course in which the offense was committed or expulsion from school. See the Casper College
Student Code of Conduct.
ADA Accommodations Policy: It is the policy of Casper College to provide appropriate accommodations
to any student with a documented disability. If you have a need for accommodation in this course, please
make an appointment with our Accommodative Services Counselor at 268-2557.
Course
content:
Chapter
13
14
15
16
17
18
19
20
21
22
23
24
Topic
Current Liabilities and Contingencies
Long-Term Liabilities
Stockholders’ Equity
Dilutive Securities and Earnings per Share
Investments
Revenue Recognition
Accounting for Income Taxes
Accounting for Pensions and Postretirement Benefits
Accounting for Leases
Accounting Changes and Error Analysis
Statement of Cash Flows
Full Disclosure in Financial Reporting
NOTE: If you have any questions regarding the syllabus or materials assigned in this class,
please ask for verification. Planning for success includes knowing what is expected of you!
Quick reference for online codes:
Wiley Plus Homework address:
http://edugen.wiley.com/edugen/class/cls201740/