BUS 321 INTERMEDIATE ACCOUNTING I
Tad Miller
room 319
756-2831
office hrs
TR 10:10- 12:30
room 03-206
T 12:30-2:30 W 10:00-12:00
Summer 2010
cmiller@calpoly.edu
http://buiznt.cob.calpoly.edu/COB/ACTG/TMILLER/actg%20321%20page.html
1.Catalog Description Comprehensive coverage of the following financial reporting topics. financial
statements, assets (except investments and intangible assets), current liabilities, contingencies and long-term
bonds payables.
Required Prerequisite BUS 214 or equivalent
Text
Intermediate Accounting, FIFTH ed. Spiceland, Sepe, Nelson, Tomassini
2. Grading Exams must be taken with the class on the scheduled day. I do not give make-up exams or quizzes.
If you must miss a quiz or exam, you must notify ME prior to the exam. If the reason is acceptable to me then I
will re-weight your other quiz and exam scores. They may be announced to encourage preparation.
Quiz (1-4)
Actg Cycle Project Due
Exam (10&11)
Exam (7-8-9)
Final exam @ 9:10-11:00
Total Pts
Thurs
Fri
Tues
Tues
Tues
July 1
July 2
July 13
July 27
Aug 17
???
???
25 pts
25
100
100
100
350
A
B
C
D
+ 87.0
+ 77.0
93.0
83.0
73.0
60.0
(-) 90.0
(-) 80.0
(-) 70.0
3. Attendance The Cal Poly catalog states "Students are expected to be regular in class attendance to keep the
quality and quantity of work high. Absence from classes is regarded as serious, and work missed is not excused.
4. Preparation You need to learn much of the material from the textbook, before class. Lectures will assume
you have read the material and worked homework problems prior to class. Lectures should be difficult to
follow if you are not prepared. Class time will be used to explain concepts and help with material you found
difficult to learn on your own. This requires you to identify areas where you need help, prior to class, and ask
for help in class. On the syllabus (q) indicates questions, (be) basic exercises, (e) exercises and (p) problems
from the end of the chapter. A copy of the solutions manual is on reserve.
5. Study Groups are very helpful. I strongly encourage you to study in a group.
6. Final Exam Final exams will be given at the scheduled time. Please do not make any arrangements that
will conflict with your scheduled final exam.
Financial Statements are our product - make sure you are familiar with the Financial Statements
Illustrative Income Statements p. 167
Illustrative Balance Sheet
p. 121, 197
State of Cash Flows p. 200