Notre Dame de Namur University
Course Syllabus
ACC 2204 Intermediate Accounting II
Spring 2016
Instructor: Hamid R. Azad Ph.D., CPA, CMA
Class Day/Time: Wednesday 6:00 pm– 9:00 pm (1/15/2016 – 5/6/2016)
Class Room: CH-21
Office: Ralston Annex Room 5
Phone: 650-508-355
E-mail Address: hazad@ndnu.edu
Office Hours: T, R 7:00am- 8:00am
Wednesday 4:00pm – 6:00pm,
other times by appointment
Class Time/Day: Wednesday 6:00pm – 9:00 pm
Credit Hours: 3 Credit Hours
Prerequisite: Intermediate Accounting I BUS 2202 or equivalent with a grade of C or higher
Textbook: Intermediate Accounting, 15th edition FASB UPDATE , 2015, Kieso, Weygandt, Warfield;
Wiley Publishing Co.
Course Description:
Continuation of intermediate accounting I. Topics include: Acquisition and disposal of
plant assets, intangible assets, long term liabilities, stockholders’ equity, Compensation,
deferred income taxes, Pension and leases.
Course learning Objective:
After completion of this course the student should be able to:
-
Understand the nature, characteristics, measurement, and disclosure practices to a variety of
current assets including cash, accounts receivable, and inventories.
-
Describe the initial valuation, treatment of subsequent costs to acquisition, and disposal of
property, plant, and equipment.
-
Explain the procedures for depreciation of tangible and amortization of intangible assets and
accounting issues related to asset impairments.
-
Describe the nature, type, and valuation of current and long-term liabilities including loss
contingencies.
Class Assessment:
Course grade is based on four quizzes, three tests, a paper, and class participation.
Quizzes
3x20 = 60
Tests
150
Final Exam
50
Paper
20
Attendance
10
Assignment
10
______
TOTAL
300
- Students are expected to attend all classes prepared and participate in class discussions.
There is one point deduction for missing each class and two point deduction for not doing the
homework. Missing more than three classes will result in zero point for attendance.
- Students are required to write a paper on Statement of Financial Accounting Concept No. 7. The
paper should be 4 to 5 pages long (Double Spaced).
- If a student is unable to take a test or quiz as scheduled, for a justifiable reason, the instructor
must be contacted before the exam date and prior arrangements must be made concerning the
exam.
- Assignments will be checked at the beginning of class and late submission of assignments will
not be accepted.
Grading:
Total points possible for the course is 300 and the following scale will be used to assign your
course grade:
92%-100%
90%- Less than 92%
87%-Less than 90%
82%-Less than 87%
80%-Less than 82%
77%-Less than 80%
A
AB+
B
BC+
72%-Less than 77%
70%-Less than 72%
67%-Less than 70%
62%-Less than 67%
60%-Less than 62%
Less than 60%
C
CD+
D
DF
Academic Honesty:
Academic honesty is a cornerstone of our values at NDNU. If any words or ideas used in an
assignment, submission do not represent your original words or ideas, you must cite all relevant sources
and make clear the extent to which such sources were used. Words or ideas that require citation
include, but are not limited to, all hard copy or electronic publications, whether copyrighted or not, and
all verbal or visual communication when the content or such communication clearly originates from an
identifiable source. Consult the NDNU student handbook regarding consequences of misrepresenting
your work.
Privacy and Confidentiality:
One of the highlights of the NDNU academic experience is that students often use real-world
examples from their organization in class discussions and in their written work. However, it is
imperative that students not share information that is confidential, privileged, or propriety in nature.
Students must be mindful of any contracts they have agreed to with their companies.
Learning and Other Disabilities:
If you have a learning disability or other circumstances that requires accommodations in this
class, you must bring it to the attention of program for academic support and services (PASS) to arrange
for possible accommodations. (650-508-3670)
Tentative Schedule:
Date
Discussion
Chapter
8
–
Valuation of Inventories
January 20
January 27
February 3
February10
February 17
February 24
March 2
March 9
March 16
March 23
Chapter8
E8- 23, 24, 25, 26
Quiz # 1 on Chapter 8
Chapter 9 – Inventories, Additional valuation Issues
Chapter 9
E 9 – 2, 4, 5, 6, 12, 14, 15,
18, 19, 20
Test # 2 on Chapters 8 and 9
Chapter 10: Acquisition and Disposal of Property, Plant,
and Equipment
Chapter 10
Chapter 11: Depreciation, Depletion, and Impairment
E 10-5, 8, 9, 13, 17, 20
Quiz # 2 on Chapter 10
Chapter 11
E11-2, 6, 8, 12, 13, 15, 16
Spring Break
Test # 2 on chapters 10 and 11
Chapter 12: Intangible Assets
Chapter 12: Intangible Assets
March 30
Quiz # 3 on Chapter 12
Chapter 13: Current Liabilities
April 6
Chapter 13
Paper on SFAC NO. 7 is Due
April 13
Test # 3 on Chapters 12 and 13
April 20
Chapter 14: Long-Term Liabilities
April 27
April 30
Chapter 14
May 2 - 6
Final on Chapter 14
NOTE:
Assignment
E 8-1, 6, 9, 13, 15,
E 12 – 3, 6, 8, 11, 13, 15, 17
E 13-7, 8, 10, 12, 13,
P 13 -7
Chapter 14
This Course syllabus and Schedule are subject to change in the event of extenuating
circumstances.
Revised 10/21/2015