AC410c
Online Course Syllabus
AC410C Intermediate Accounting III
Important Notes:
This document provides an overview of expectations for this
online course and is subject to change prior to the term start.
Changes may also occur during the term due to faculty or SPS
Distance Learning course updates. Some links may only be active
once the term starts.
For this course you must check the Regis Bookstore: http://www.
efollett.com for the most current online course material
information.
Course Description | Prerequisites | Course Outcomes | Required Course
Materials | Grading Criteria | Assignments
COURSE DESCRIPTION
This course is the conclusion of the in-depth study of financial accounting
topics begun in AC410a, Intermediate Accounting I, and continued in AC410b,
Intermediate Accounting II. Areas emphasized include the proper treatment
and reporting of investments, income taxes, pension and postretirement
benefits, and leases. Other areas discussed include the statement of cash
flows, accounting change and error analysis and full disclosure in financial
reporting. The course is a combination of theory and the solution of practical
problems.
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COURSE PREREQUISITES
Basic knowledge and understanding of accounting is a prerequisite to this
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course. This requirement can be met by completion of Principles of
Accounting I and II—AC320a and AC320b—(or similar courses from other
institutions) and completion of Intermediate Accounting I and II—AC410a and
AC410b.
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COURSE OUTCOMES
Upon completion of this course, participants will be able to:
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Account for investments in debt and equity securities, both
temporary and long term, including the three types of debt
securities and long-term investments in stock of other
companies.
Identify the various issues that affect the proper accounting
treatment and presentation of income tax expense and the
related liability in financial statements.
Identify the various issues that affect the proper accounting
for pension and postretirement benefits.
Evaluate lease transactions and properly classify them as
either operating or capital leases, and discuss the
accounting treatment on both the lessor’s and lessee’s
books.
Identify the various types of accounting changes and the
appropriate accounting treatment for each type, including the
analysis and correction of errors.
Prepare a statement of cash flows using both the direct and
indirect methods in accordance with Financial Accounting
Standards Board (FASB) No. 95.
Define and discuss the full disclosure principle as it pertains
to accounting information, and the different types of financial
reports furnished, including segment reporting, interim
reporting and the role of notes to the financial statements.
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COURSE MATERIALS
Textbook
Kieso, D.E., Weygandt, J.J. & Warfield, T.D. Intermediate Accounting, 2007
(12th ed.). Wiley Publishers
Optional resources*
Kieso, D.E., Weygandt, J.J. & Warfield, Excel Working Papers: Volume I;
2007 (12th ed.). Wiley Publishers
Kieso, D.E., Weygandt, J.J. & Warfield, Study Guide Volumn II Intermediate
Accounting, 2007, (12th ed.). Wiley Publishers
Kieso, D.E., Weygandt, J.J. & Warfield, Working Papers Volume II
Intermediate Accounting, 2007 (12th ed.). Wiley Publishers
Kieso, D.E., Weygandt, J.J. & Warfield, Problem Solving Survival Guide
Volume II Intermediate Accounting (12th ed.). Wiley Publishers
* NOTE: Each of these items comes in two volumes.
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GRADING POLICY
Suggested Evaluation Criteria:
Written homework
assignments
50 points per week (300 total
points; drop lowest grade)
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Forum discussion
assignments
25 points per week (200 total
points)
Examinations
100 points per exam (300 points
total)
800 pts.
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AC410c Online Course Assignments
This course is organized around an eight-week program. Weekly outcomes,
assignments, and critical information are organized week-by-week. Typically,
each week includes a reading assignment, forum submittal, e-mail
assignment, and work on your final course project. Work on your final project
every week and make periodic submittals of your progress as required by your
Facilitator.
Online weeks correlate to a 7-day work week. Each week's work begins on a
Sunday. Week 1 begins on the first day of the session, which is always a
Monday. Prior to the start of each week, before Sunday, complete the reading
assignments. On Sunday of each week, read your weekly critical information
found in the Week-by-Week section. (Note: Your timely understanding of
critical information content may be required to complete your weekly
assignment or final project.)
Submit all homework as an email attachment in either Microsoft Excel or Word.
Generally:
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By Wednesday of each week, participate in the Forum
discussions, read other student postings, and reply, when
appropriate, to their postings.
By Friday of each week, save a copy of your assignments
for yourself and e-mail them to your Facilitator.
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View Assignments by Week
Week:
1
2
3
4
5
6
7
8
Week1
Reading:
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Kieso, Chapter 17
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Week-by-Week online content for Week 1
Assignment:
Textbook: Chapter 17 required—Complete questions 4, 12, 15, 18, 20 and 24,
exercises 17-12 and 17-18, and problems 17-6 and 17-7.
Submit all homework as an e-mail attachment in Microsoft Excel to your
facilitator no later than EOD Monday of Week 2 of the class.
Forum:
Introduction
Post a message to the Forum Discussion under Introductions to introduce
yourself, describe your accounting experience, and tell when you completed
your most recent intermediate accounting course.
Forum Discussion Questions
See the Weekly Activity page in the Week-by-Week for your Forum
assignments.
Please post your response to the following questions in the Forum by
Thursday, end of day (EOD) of Week 1, and post responses to your
classmates by Monday EOD of Week 2.
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Week 2
Reading:
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Kieso, Chapter 19
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Week-by-Week online content for Week 2
Assignment:
Textbook: Chapter 19 required—Complete questions 3, 4, 11 and 16, exercise
19-6, and problems 19-1 and 19-9.
Submit all homework as an e-mail attachment in Microsoft Excel to your
facilitator no later than EOD Monday of Week 3 of the class.
Forum:
See the Weekly Activity page in the Week-by-Week for your Forum
assignment.
Please post your responses in the Forum by Thursday EOD of Week 2 and
post responses to your classmates by Monday EOD of Week 3.
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Week 3
Reading:
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Kieso, Chapter 20
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Week-by-Week online content for Week 3
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Assignment:
Textbook: Chapter 20 required— Complete questions 2, 10, 11, 12, 14, and
24, exercise 20-11, and problem 20-1.
Submit all homework as an e-mail attachment in Microsoft Excel to your
facilitator no later than EOD Monday of Week 4 of the class.
Forum:
See the Weekly Activity page in the Week-by-Week for your Forum
assignment.
Please post your responses in the Forum by Thursday EOD of Week 3 and
post responses to your classmates by Monday EOD of Week 4.
Written Exam:
Complete the online examination covering the material from Weeks 1 and 2
(Chapters 17 and 19) by EOD Monday of Week 4 of class.
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Week 4
Reading:
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Kieso, Chapter 21
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Week-by-Week online content for Week 4
Assignment:
Textbook: Chapter 21 required— Complete questions 2, 3, 9, and 19,
exercises 21-1, 21-4, and 21-10, and problem 21-12.
Submit all homework to your facilitator, as a Microsoft Excel document, no
later than EOD Monday of Week 5 of the class.
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Forum:
See the Weekly Activity page in the Week-by-Week for your Forum
assignment.
Please post your responses in the Forum by Thursday EOD of Week 4 and
post responses to your classmates by Monday EOD of Week 5.
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Week 5
Reading:
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Kieso, Chapter 22
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Week-by-Week online content for Week 5
Assignment:
Textbook: Chapter 22 required—Complete questions 1, 2, 8, and 12; Exercise
22-21; Problems 22-23 and 22-7.
Submit all homework to your facilitator, as a Microsoft Excel document, no
later than EOD Monday of Week 6 of the class.
Forum:
See the Weekly Activity page in the Week-by-Week for your Forum
assignment.
Please post your responses in the Forum by Thursday EOD of Week 5 and
post responses to your classmates by Monday EOD of Week 6.
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Week 6
Reading:
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Kieso, Chapter 23
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Week-by-Week online content for Week 6
Assignment:
Textbook: Chapter 23 required— Complete questions 3, 9, 12, 16, 17, and 20;
Problem 23-6.
Submit all homework to your facilitator, as a Microsoft Excel document, no
later than EOD Monday of Week 7 of the class.
Forum:
See the Weekly Activity page in the Week-by-Week for your Forum
assignment.
Please post your responses in the Forum by Thursday EOD of Week 6 and
post responses to your classmates by Monday EOD of Week 7.
Written Exam:
Complete the online examination covering the material from Weeks 3 through
5 (Chapters 20 through 22) by EOD Monday of Week 7 of class.
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Week 7
Reading:
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Kieso, Chapter 24, including Appendix A
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Week-by-Week online content for Week 7
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Assignment:
Textbook: Chapter 24 required—Complete questions 1, 2, 5, 7, 8, 11, 12, 13,
16, 17, 18, 19, 20, 21, 22, and 27; Cases 24-3, 24-8, and 24-9.
Submit all homework to your facilitator, as a Microsoft Excel document, no
later than EOD Monday of Week 8 of the class.
Forum:
See the Weekly Activity page in the Week-by-Week for your Forum
assignment.
Please post your responses in the Forum by Thursday EOD of Week 7 and
post responses to your classmates by Monday EOD of Week 8.
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Week 8
Reading:
Week-by-Week online content for Week 8
Forum:
See the Weekly Activity page in the Week-by-Week for your Forum
assignment.
Please post your responses in the Forum by Tuesday EOD of Week 8 and
post responses to your classmates by Friday EOD of Week 8.
Written Exam:
Complete the online examination covering the course material from Weeks 1
through 7 (Chapters 17 and 19–24 ) by EOD Thursday of Week 8 of class.
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Evaluation:
Please take the time to complete an online evaluation of this course located at
the bottom of the Week by Week. Thanks!
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Please contact techsupport@regis.edu if you need assistance or to report any
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