California State University, Sacramento
ACCOUNTING 112: INTERMEDIATE ACCOUNTING II
Instructor: Dr. Yan Xiong
Office: TAH-2082
Office Phone: 278-7143
E-mail: xiongy@csus.edu
SacCT address: http://online.csus.edu (See below for details on the SacCT System)
Office Hours: Tuesdays and Thursdays from 12:00-1:30pm and by appointment
REQUIRED TEXTBOOK
Spiceland, Sepe, Nelson and Tomassini, Intermediate Accounting, 7th ed. McGraw-Hill.
You are required to read assigned chapters thoroughly by the corresponding date on the
schedule before each class meeting.
COURSE OBJECTIVES
ACCY 112 is the second in a three-course series in intermediate financial accounting. The
intermediate accounting series is designed to deepen a student's understanding of
financial reporting practices and principles. After successfully completing ACCY 111113, students should have an in-depth knowledge of:
• How financial statements provide information about a company’s
o -Economic resources, obligations, and owners’ equity,
o -Income and its components,
o -Cash flows.
• The development and application of basic assumptions, principles and constraints
underlying financial statements.
• Information derived from financial statement and the limitations of that information
• The use of accounting information to evaluate a company’s return on investment, risk,
financial flexibility, liquidity, and operational capability.
• Critically evaluating the practical application and economic consequences of specific
accounting Standards
HOW TO SUCCEED IN ACCY 112
This is a very important course for accounting students. This course lays a foundation
upon which you will build in the future. There are two keys to doing well in this course:
1) Come to class, read materials in advance, pay attention, take notes and ask questions;
2) Complete your homework on a timely basis.
If you fall behind, you should meet with me as soon as possible.
Recognize that I want you to do well in this course. I will be your partner in this effort,
and you should do well if you are engaged in the class and apply yourself.
In addition to the assigned homework, the book website provides a wealth of information.
Take the multiple choice practice tests, work the problems, then check your answers for
the best results. If you don’t understand, you need to ask.
COURSE CRITERIA
Exams (3 @ 100 Points Each)
In Class Quizzes (7 @ 10 points Each)*
Three multiple choice quizzes
Total
300
60
30
390
*You are allowed to drop one lowest quiz scores.
Exams. The primary focus of each exam will be on the new material covered since the
previous exam. Exams include both multiple choice and open-ended (essay/problem)
questions. ABSOLUTELY NO MAKEUPS PLEASE.
Homework/In class Quizzes. During the semester, you will be asked to complete seven
homework assignments and seven quizzes. Reading the text and attempting the
homework BEFORE class is the key to your success in the class. The homework will not
be collected. However, all the quiz questions and some exam questions will be taken
from the homework so you definitely should master the assigned homework. Some of the
homework problems will be gone over in class. One of the problems in each homework
assignment will be picked for each corresponding quiz (Minor changes may be made for
the problem). The quizzes are close-booked and close-noted. The quizzes will last about
20 minutes. No make-up quizzes will be given. You are allowed to drop one lowest quiz
scores to accommodate situations where you would HAVE TO miss a quiz.
Multiple Choice Quizzes. The 3 multiple choice quizzes could be offered either at
SacCT as online quizzes or as pop up in class quizzes ( to be announced). The purpose of
those quizzes is to prepare you for the exams on multiple choice questions.
In-class Participation / Professional Etiquette.
1. Class participation can be a positive factor. I encourage participation and it helps
in deciding border-line grades in some cases.
2. Students are expected to conduct themselves in a professional manner at all time.
3. Leaving class early before I excuse class for the day is a disruption to the other
students and me. No one is allowed to leave class during the lecture unless the
student discusses it with me first before class ( or an emergency). Student leaving
with out permission will have points deducted from their total points.
4. Laptop, cell phone and other electronic devices MUST BE TURNED OFF during
the entire class session.
5. You are required to attend each class session prepared to participate and think
critically during lecture and discussion. Attendance means to come to class and
stay for the entire class section. Please arrive in class on time and remain until
you are excused. Tardiness is at best a rude disruption to your fellow classmates
who are punctual. Early departures from classes are disruptive and unwelcome.
Attendance will be taken in various ways, including sign-in sheets and in-class
exercises. If you have to leave early, please let me know in advance or you may
be marked as being absent for that day. You are responsible for signing yourself
in.You sign the attendance sheet for yourself and yourself only. You absolutely
cannot sign in anyone else. Doing so will be considered an academic dishonesty
and will be reported. I will drop you if you miss multiple class sessions during the
semester and you will receive a failing grade (F) for the course.
STUDENTS WITH DISABILITIES
If you are a student with a documented disability and registered with the Disability
Resource Center (SSWD at Lassen Hall 1008 916-278-6955), please contact me
immediately to facilitate arranging academic accommodations.
ACADEMIC INTEGRITY
Academic integrity is strictly disciplined within the guidelines of the STUDENT CODE
OF CONDUCT. Any observed cheating on examinations will result a F for the course.
ACCY 112 Intermediate Accounting II
TENTATIVE COURSE OUTLINE
Remember to frequently check announcements for modifications to the course schedule
and other aspects of the course. All Homework assignments are from your textbook, E=
Exercise, P= Problem, C= Case.
DATE
TOPIC
Week 1
Introduction
Chapter 10
Reading Assignments&
Quizzes
(Textbook)
Syllabus
Ch10
Week 2
Chapter 10
Quiz 1 (2/7)
Chapter 11
Ch 11
Quiz 2 (2/21)
Week 5
Chapter 11
Chapter 11/Review
Exam 1 (2/26)
Chapter 12
Week 6
Chapter 12
Week 7
Chapter 12
Chapter 13
Quiz 3 (3/12)
Ch 13
Chapter 13
Quiz 4 (3/21)
Spring Break
No Class
Review
Exam 2 (4/4)
Chapter 14
Ch 14
Chapter 14
Quiz 5 (4/18)
Chapter 18
Ch 18
Chapter 18
Chapter 19
Chapter 19
Quiz 6 (4/30)
Ch 19
Quiz 7 (5/9)
Week 3
Week 4
Week 8
Week 9
Week 10
Ch 12
Week 11
Week 12
Week 13
Week 14
Week 15
Week 16
Review
Exam 3 (5/16)
No Final Exam
Assignments
E10-4, E10-5, E10-6,
E10-14, E10-15, E10-25,
E10-26, E10-30, P10-1
E11-3, E11-9, E11-13,
E11-18, E11-20, E11-21,
E11-30, E11-32, E11-34
E12-2, E12-5, E12-9,
E12-11, E12-14, E12-16,
E12-17, E12-19
E13-3, E 13-5, E13-6,
E13-10, E13-13, E13-15,
E13-16, E 13-21, E 13-25
E14-2, E14-11, E14-12,
E4-17,E14-18, E14-21,
E14-22, E14-26
E18-5, E18-7, E18-12,
E18-13, E18-23, E18-24
E19-2, E19-8, E19-9,
E19-11, E19-17, E19-22