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