ACTG 051B: Intermediate Accounting 1B
Foothill College, Summer 2015
Course Description: Accounting for Property, Plant & Equipment, intangible assets, current liabilities,
long-term liabilities, and equity.
Student Learning Outcomes:
Upon completion of the course, students will be able to:
1. Research the relevant financial accounting standard (s) as they relate to questions, problems, or
other accounting issues.
2. Apply financial accounting standards in solving problems and cases.
3. Present financial statements, including appropriate disclosures, as required by the related
financial accounting standards.
4. Account for PP&E, intangible assets, current liabilities, long-term liabilities, and equity.
5. Describe the direct and indirect effect (s) of transactions on the Financial Statements and their
elements.
Prerequisite: ACTG 1B
Instructor:
E-Mail Address:
Office:
Rebecca Butler
butlerrebecca@fhda.edu
Online; ETUDES Chat Room; this class does not meet on campus
Required Materials
Textbook: Intermediate Accounting (2014 FASB Update), 15th
edition, Donald Keiso, Jerry J. Weygandt, & Terry D. Warfield.
This text is also used for Intermediate Accounting 51A and 51C.
WileyPlus must be purchased to access the ebook, required
readings, homework, multimedia tools, and videos.
The textbook and WileyPlus access may be purchased from the
Foothill College Bookstore in person or by visiting its website at
http://books.foothill.edu/SelectTermDept.aspx. Follow the
instructions at the end of the syllabus to register for and access
WileyPlus.
Other: calculator, permanent e-mail address, reliable access to the Internet, and familiarity with e-mail
including knowledge of receiving and sending attachments.
Communication
The class will use four methods of communication: Announcements, Private Messages, the Chat Room,
and Discussion Forums.
If I am addressing the class as a group I will send you an Announcement. If I need to contact you
personally or you need to communicate with me only, we will use the Private Messages section of Etudes.
The best way to reach me is via Private Message in Etudes. I check Private Messages most days and will
generally respond within 24-48 hours during normal business hours (9-5) Monday through Friday. Be
sure to reference the chapter, assignment, case, and/or page number in your emails.
If you would like to converse with another student or me in real time, we can use the Chat Room in
Etudes. Make an appointment with the other person(s) you would like to meet with to ensure you will be
in the Chat Room at the same time.
Discussion Forums
Discussion Forums will be the most used communication method in class. You can earn points by posting
in the Discussion Forums. You can post questions, respond to questions from other classmates, post
suggestions, and tips for your classmates. I encourage you to use these forums for all your chapter related
questions so other students can benefit as well.
Class Introduction Forum
One of your first requirements is to post an introduction about yourself under Discussions and
Messages section on Etudes. When you go to the Discussions board, you will see a separate forum
there for posting introductions. I have already posted my introduction.
Class Content and Requirements
This course covers Chapter 4 & Chapter 10 through 16 of the required textbook. Each chapter has a list
of tasks that students should complete. Tasks typically include chapter readings, submitting homework,
and discussion forum postings.
Readings
The reading assignments are the most critical element of this course. Success in all class activities
depends on completing the textbook and additional readings. Students are expected to refer to readings in
discussion forum postings.
Discussion Forums, 7% of final grade
Discussion postings are required throughout class. Forum topics will be both instructor and student
initiated. Postings will include a variety of conceptual topics, analysis of procedures and calculations, and
in depth discussions of class assignments.
Chapter Homework, 27% of final grade
Each chapter requires completion of exercises and problems from the textbook. Exercises reinforce
accounting concepts, while emphasizing calculations and procedural learning objectives. Problems
reinforce and test student understanding of advanced concepts and analysis. Additionally most chapters
include homework on IFRS. All homework is completed and submitted in WileyPlus.
Paper Review, 6% of final grade
A written summary on an assigned accounting paper is required.
Midterm Exams, 30% of final grade
Two computerized midterm exams are administered in WileyPlus. Each midterm exam requires two hours
to complete. Midterm Exam 1 covers Chapters 4, 10, 11, and 13. Midterm Exam 2 covers Chapters 12,
14, and 15. Each midterm is worth 150 points.
Final Exam, 30% of final grade
The Final Exam is computerized and administered in WileyPlus. The Final Exam requires three hours to
complete. The final exam covers Chapter 4 & Chapter 10 through 16.
Grading
The class grading scale is based on 1,000 available points. Points are awarded for completion of exercises,
problems, exams; and participation in discussion forums. Points are not awarded for all of the activities
that are required for this class. However, success in the class depends on completion of all of the assigned
activities. No extra credit will be given. Final course grades are determined based on the grading scale
below.
A+...970-1,000 points
B+…..870-899 points
C+..…770-799 points
D+..…670-699 points
A…930-969 points
B…830-869 points
C…730-769 points
D…630-669 points
F….…0-599 points
A-…..900-929 points
B-…..800-829 points
C-…..700-729 points
D-…..600-629 points
Student Responsibilities
Academic Honor Code
Foothill College assumes that students will pursue their studies with integrity and honesty; however, if
students are caught cheating or plagiarizing, a process will be followed that will result in severe
consequences. Please visit http://www.foothill.edu/services/honor.php for a complete description of
Foothill’s Academic Honor Code.
Online Etiquette
Please treat others in this course with the same level of respect that you would like to be treated.
Withdrawal from the class
Students assume responsibility for completing the course. Should you decide to drop the course during the
session, there are several options you can use to drop a class. You will be required to supply the complete
course title and course number. Simply complete one of the drop process steps listed below:
•
•
Log in to MyPortal and follow the instructions posted on the site.
Visit the Admissions & Records Office in-person during business hours. Be certain to bring your
Student Identification Number and photo identification.
Late Assignments
Since this is not a self-paced class, there are set due dates and students are expected to complete
assignments in a timely manner. Late assignments will not be accepted. Assignments are due by the date
and time shown on the last page of this syllabus.
Disability Accommodations
To obtain disability-related accommodations, students must contact Disability Resource Center (DRC) as
early as possible in the quarter.
To contact DRC, you may:
Visit DRC in Room 5801 (near Lot 5)
Email DRC at adaptivelearningdrc@foothill.edu
Call DRC at 650-949-7017 to make an appointment
If you already have an accommodation notification from DRC, please contact me privately to discuss your
needs.
ACTG 51B: Intermediate Accounting - Summer 2015 - Tentative Due Dates
Release at 8:00 am
Due at 11:00 pm
Assignments Earning Points
Discussion: Class Introduction
Monday, June 29, 2015
Friday, July 03, 2015
Homework: WileyPlus Introduction
Discussion: Chapter 4
Monday, June 29, 2015
Monday, July 06, 2015
Homework: Chapter 4
Discussion: Chapter 13
Friday, July 03, 2015
Friday, July 10, 2015
Homework: Chapter 13
Discussion: Chapter 10
Monday, July 06, 2015
Monday, July 13, 2015
Homework: Chapter 10
Discussion: Chapter 11
Friday, July 10, 2015
Friday, July 17, 2015
Homework: Chapter 11
Friday, July 17, 2015
Monday, July 20, 2015
Midterm Exam 1: Chapters 4, 10, 11, and 13
Discussion: Chapter 12
Monday, July 13, 2015
Monday, July 20, 2015
Homework: Chapter 12
Discussion: Chapter 14
Friday, July 17, 2015
Friday, July 24, 2015
Homework: Chapter 14
Discussion: Chapter 15
Monday, July 20, 2015
Monday, July 27, 2015
Homework: Chapter 15
Monday, July 27, 2015
Thursday, July 30, 2015
Midterm Exam 2: Chapters 12, 14, and 15
Friday, July 31, 2015
Paper Review
Friday, July 24, 2015
Discussion: Chapter 16
Monday, August 03, 2015
Homework: Chapter 16
Discussion: Final Exam
Wednesday, August 05, 2015
Thursday, August 06, 2015
Final Exam: All Chapters
Total Points
Points
7
30
7
30
7
30
7
30
7
30
150
7
30
7
30
7
30
150
60
7
30
7
300
1,000
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Class Section Name
Class Section URL
ACTG 51B Butler Foothill Summer http://edugen.wileyplus.com/edugen/class/cls450861/
2015
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