INTERMEDIATE ACCOUNTING 301 FALL 2005 INSTRUCTOR: E-Mail: PHONE: OFFICE HOURS: Phil Laube plaube@muskingum.edu 8101 e-Mail or call for appointment Text: Intermediate Accounting (3rd edition) by Spiceland, Sepe, Tomassini. Available in the bookstore. We will rely heavily, but not exclusively, on the text for lectures and homework. Accounting majors will use this book in Acct 302 and as a lifelong reference (really). If for any reason you are unable to take a quiz or an exam at the scheduled time, it is YOUR RESPONSIBILITY to inform me (by phone or email) in advance. Students are expected to make arrangements with me to take the exam at an alternate time prior to the next class meeting. Points: Three exams Accounting project Ten homework assignments Final exam 300 pts 50 pts 100 pts 100 pts 550 pts Scale: • • • • • • • • • • • • 93% & above: 90-92%: 87-89%: 83-86%: 80-82%: 77-79%: 73-76%: 70-72%: 67-69%: 63-66%: 60-62%: below 60%: A AB+ B BC+ C CD+ D DF Schedule and assignments are subject to change. It is important to come to class, not only for the lecture content, but to be aware of any changes in the schedule. Assignments below are due on the day indicated. Date 8/29 Reading/Topic Introduction Ch 1 Financial Accounting Environment Assignment Date 8/31 9/2 9/5 9/7 9/9 9/12 9/14 9/16 9/19 9/21 9/23 9/26 9/28 9/30 10/3 10/5 10/7 10/10 10/12 10/14 10/17 10/19 10/21 10/24 10/26 10/28 10/31 11/2 11/4 11/7 11/9 11/11 11/14 11/16 11/18 11/21 11/23-25 11/28 11/30 12/2 12/5 12/7 12/9 TBD Reading/Topic Ch 1 Conceptual Framework Ch 1 Conceptual Framework Ch 2 Review of the Accounting Process Ch 2 Review of the Accounting Process Ch 2 Review of the Accounting Process Ch 2 Review of the Accounting Process Manual Project review Ch 3 The Balance Sheet Ch 3 The Balance Sheet Exam Review Exam Ch 4 Income Statement Manual Project review Ch 4 Income Statement No Class Manual Project review Ch 4 Income Statement Ch 5 Revenue Recognition Ch 5 Revenue Recognition Ch 5 Revenue Recognition No Class (tentative) Fall break Catch up Ch 5 Profitability Analysis Ch 5 Profitability Analysis Exam review Exam Ch 6 Time Value of Money Ch 6 Time Value of Money Ch 7 Cash Ch 7 Cash Ch 7 Receivables Ch 7 Receivables Ch 7 Receivables / catch-up Exam review Exam Ch 8 Inventories Ch 8 Inventories Ch 8 Inventories Ch 8 Inventories Ch 8 Inventories Thanksgiving break Ch 8 Inventories Ch 9 Inventories Ch 9 Inventories Ch 9 Inventories Ch 9 Inventories Ch 9 Inventories Exam review Final Assignment Q1-5, Q1-9, Q1-19, E1-4, E1-11, E1-12, Begin work on Manual Project nothing due Q2-5, Q2-10, Q2-15, Q2-16, Q2-17, Q221 Manual Project - ___________ Manual Project Due E5-3, E5-5, E5-10, E5-12, E5-14 E5-15, E5-16, E5-18, P5-8 Q6-1, Q6-6, Q6-7, Q6-14, E6-7, E6-9, Q7-1, Q7-3, Q7-6, Q7-7, Q7-11, Q7-12, Q7-13 E7-1, E7-3, E7-6, E7-12 Q8-1, Q8-3, Q8-4, Q8-7, Q8-8 P8-1, P8-4 E9-1, E9-4, E9-7, E9-12, E9-13