The University of Alabama in Huntsville
Course Approval Form
College: Administrative Science
Course Number: ACC311
Undergraduate X
Graduate
Department or Program: Accounting
Course Title: Intermediate Financial Accounting II
Credit Hours: 3
New Course
Course Change X
Course Deletion
Fee Charge $30
Effective Date Spring 1998
Catalog Description:
An in-depth examination of issues concerning the measurement and reporting of income, cash
flows, assets, liabilities, and owner’s equity in financial statements. Topics include long-term
debt, leases, deferred taxes, and revenue recognition. Reference is made to professional
pronouncements and the current literature, with attention to the financial reporting environment
and rule setting process. This is the second of a two course sequence. Prerequisite:
ACC310F, Sp.
Prerequisites: ACC310.
Grading System: Letter (A-F) X
Satisfactory/Unsatisfactory (S-U)
Pass/Fail (P/F)
For course changes, give justification for changes to an existing course:
Improve/update course title and description.
Approvals:
________________________________________________________________________
Department Chair
Date
________________________________________________________________________
College Curriculum Committee
Date
________________________________________________________________________
College Dean
Date
________________________________________________________________________
Undergraduate Curriculum Committee
Date
________________________________________________________________________
Graduate Dean
Date
________________________________________________________________________
Provost
Date
Distribution: Provost, Dean, Department, Scheduling, Undergraduate Advising or Graduate Studies
MASTER COURSE SYLLABUS
Date:
January 2002
Course Number:
ACC 311
Course Title:
Intermediate Financial Accounting II
Instructor(s):
Bryson, Maddocks, Kile
Typical Textbook:
Gleim, Financial Accounting, 8th edition, Accounting/Gleim
Publications, 1998.
Kieso, Intermediate Accounting, 10th edition, Wiley & Sons, 2001.
Catalog Description: An in-depth examination of issues concerning the measurement and
reporting of income, cash flows, assets, liabilities, and owner’s equity in
financial statements. Topics include long-term debt, leases, deferred
taxes, and revenue recognition. Reference is made to professional
pronouncements and the current literature, with attention to the financial
reporting environment and rule setting process. This is the second of a
two course sequence. Prerequisite: ACC310. F, Sp.
Prerequisites:
ACC310.
Course Objectives:
To give students the conceptual background necessary to understand
issues in financial reporting. To introduce some of the professional
pronouncements that affect financial reporting.
MASTER COURSE SYLLABUS
ACC 311
January 2002
Subject Matter: (based on 28 eighty-minute sessions)
Item
Sessions
1.
Current Liabilities and Contingencies
2
2.
Long-term Liabilities
2
3.
Stockholders' Equity: Contributed Capital
2
4.
Stockholders' Equity: Retained Earnings
2
5.
Dilutive Securities and Earnings per Share
2
6.
Investment - Temporary and Long Term
2
7.
Revenue Recognition
2
8.
Financial Statement Analysis
2
9.
Accounting for Leases
2
10.
Accounting for Income Taxes
2
11.
Accounting for Pensions and Post Retirement Benefits
2
12.
Accounting Changes and Error Analysis
2
13.
Examinations/Presentations/Projects
4
Computer Usage:
Students use spreadsheets to complete several exercises reinforcing
textual and lecture materials. Students may also access accounting
information using the Internet.
Research Paper:
No major paper required. Students have a number of small research
projects.
Ethics Coverage:
The discussion of ethics starts with the concept of substance over
form and continues throughout the course. Students receive
encouragement to consider and discuss "gray-area" matters in class.