Texas A&M University Central Texas
ACCK 303 Intermediate Accounting I
Syllabus
Spring 2015
Instructor:
Office:
Phone:
Dr. Russell (Rusty) Calk, Ph.D. CPA
Founders Hall 323E
254-519-5779 (office)
254-519-5437 (department)
Email:
rcalk@tamuct.edu
Office hours: TuTh 2:00 – 5:00 or by appointment
Course access:
Some course materials will be distributed via the TAMUCT Blackboard Learn system
(https://tamuct.blackboard.com).
Technology support:
For technology support, students should contact Help Desk Central.
Email: helpdesk@tamu.edu
Phone: 254-519-5466
Web chat: http://hdc.tamu.edu
Textbook:
Intermediate Accounting Spiceland, Sepe, Nelson, and Thomas (McGraw-Hill
Irwin: 8th Edition)
Course description:
The environment of accounting, the development of standards, basic theory, financial statements,
worksheets, and the application of generally accepted accounting principles for the
business enterprise with emphasis on corporations.
Prerequisite: ACCK 203
Course objectives:
Upon successful completion of this course, students will be able to
 Understand the standards setting process in accounting
 Identify the various standards setting bodies and their respective roles
 Understand the conceptual framework for financial reporting
 Understand and apply basic accounting terminology
 Apply generally accepted accounting principles to business transactions
 Complete the accounting cycle from recording transactions to preparing financial
statements
 Understand the importance of ethics in the financial reporting process
Academic integrity:
Integrity is a hallmark of the accounting profession and a valued part of the culture at Texas
A&M University – Central Texas. Students may, and should, collaborate with one another to
learn the course material, but all graded assignments must be completed individually. Any
student who commits a breach of academic integrity will receive a grade of F for this course and
will be reported to the Office of Student Conduct. More information can be found at
http://www.tamuct.edu/departments/studentconduct/facultyresources.php.
Note: No programmable calculators, cell phones, tablets, or computers may be used for
exams.
Tutoring:
Tutoring for Accounting is available to all TAMUCT students, both on-campus and online.
Tutors are available at the Tutoring Center in Warrior Hall, Room 111. Visit
www.ct.tamus.edu/AcademicSupport and click "Tutoring Support" for tutor schedules and
contact information.
Disability support:
Texas A&M University Central Texas values an inclusive learning environment where every
student has an equal chance to succeed and has the right to an education that is barrier-free. The
Office of Disability Support and Access is responsible for ensuring that students with a disability
enjoy equal access to the University's programs, services and activities. Some aspects of this
course or the way the course is taught may present barriers to learning due to a disability. If you
feel this is the case, please notify the Office of Disability Support and Access at 254-501-5831 in
Warrior Hall, Suite 212. For more information, please visit their webpage at
www.tamuct/disabilitysupport. Any information you provide is private and confidential and will
be treated as such.
UNILERT:
UNILERT is an emergency notification service that gives Texas A&M University-Central Texas
the ability to communicate health and safety emergency information quickly via email, text
message, and social media. All students are automatically enrolled in UNILERT through their
myCT email account. Connect at www.TAMUCT.edu/UNILERT to change where you receive
your alerts or to opt out. By staying enrolled in UNILERT, university officials can quickly pass
on safety-related information, regardless of your location.
Course assignments:
Students must complete the following assignments to successfully complete this course.
 Recommended exercises and problems: These problems are intended to give students
practice with complex course material. They will not be turned in for a grade.
 Chapter quizzes: Chapter quizzes will be assigned throughout the semester. Only five
chapter quizzes will be counted for the course grade. No late of makeup quizzes will be
allowed.
 Exams: Four exams are scheduled throughout the semester. No makeup exams will be
allowed.
 Comprehensive final exam: A comprehensive final exam is scheduled for the course.
The score on the final exam can be used to replace a low or missing midterm exam score.
No makeups will be allowed for the final exam.
Course grade:
Students’ grades will be based on points earned from the course assignments as follows.
Assignment
Chapter quizzes (average of five highest quiz grades)
Exams (4 exams x 100 points each)
Comprehensive final exam
Total points available
Course grade
A
B
C
D
F
Points earned
540 - 600
480 – 539
420 – 479
360 – 419
Less than 360
The instructor reserves the right to lower the above grading scale.
Points available
100
400
100
600
Date
Jan 20
22
27
29
Feb 3
5
10
12
17
19
24
26
Mar 3
5
10
12
17
19
24
26
31
Apr 2
7
9
14
16
21
23
28
30
May 5
7
12
Assignment
Introduction
Chapter 1
Chapter 2
Recommended exercises
TBA
TBA
Exam 1
Chapter 3
TBA
Chapter 4
TBA
Exam 2
Chapter 6
Spring Break
Spring Break
TBA
Chapter 7
TBA
Exam 3
Chapter 8
TBA
Chapter 9
TBA
Exam 4
Review
Comprehensive final exam