Faculty_Syllabus_Template Course: Pre-requisite: Instructor: Course Assistance: Course Description: Textbook: Assignments: Projects Description: Tests/Quizzes: Grade Rubric/Grade Scale: Reading Level: Writing Intensive: Additional Preparation Recommended/ Professor Notes: Other: ACC 42 – Intermediate Financial Accounting II ACC 41 – Intermediate Financial Accounting I Lyle C. Frazer, MBA, ABA Primary email: (Mon. – Sat.) Furman Course Management System (Moodle) Secondary email: (Mon. – Sat.) lfrazer@bellsouth.net Students experiencing difficulty with classroom materials or homework assignments should contact the instructor immediately. The best method of contact is E-mail. I login every day (Mon.-Sat.). In-depth study of financial accounting standards and problems related to presenting an enterprise’s balance sheet, income statement and statement of cash flows. Topics include investments, stockholders’ equity, dilutive securities, tax allocation, pensions, leases and revenue recognition. Intermediate Accounting, Kieso, Weygandt, Warfield, 12th, John Wiley and Sons, ISBN: 978-00471-74955-4, March 2006. * Assignment list attached. None assigned. Exam 01 – 33 1/3% Exam 02 – 33 1/3% Exam 03 – 33 1/3% Each exam is 33 1/3% of your final grade. A+ = 4.0 A = 4.0 A- = 3.7 B+ = 3.3 B = 3.0 B- = 2.7 C+ = 2.3 C = 2.0 C- = 1.7 D+ = 1.3 D = 1.0 D- = 0.7 F=0 Heavy 20+ pages/week No To facilitate your learning process, assigned readings and homework problems should be completed before each class. Both attendance and class participation are strongly recommended, as they are essential to a successful learning process. For each chapter I have chosen specific Learning Objectives taken from our textbook. The material presented in class concentrates on those learning Objectives; the assigned homework reinforces those Learning Objectives and the examinations evaluate your mastery of those Learning Objectives. * Date Week 01 Chapter Week 02 13 Week 03 14 Homework Assignment Cover syllabus and discuss Intermediate Accounting I. Ch 13 HW Assignment to be reviewed next week. BRIEF EXERCISE 13-1 BRIEF EXERCISE 13-2 BRIEF EXERCISE 13-14 EXERCISE 13-4 EXERCISE 13-8 EXERCISE 13-16 EXERCISE 13-18 Financial Reporting Problem Ch 14 HW Assignment to be reviewed next week. Question 20 BRIEF EXERCISE 14-1 BRIEF EXERCISE 14-2 BRIEF EXERCISE 14-3 BRIEF EXERCISE 14-4 BRIEF EXERCISE 14-11 Faculty_Syllabus_Template Week 04 Week 05 Week 06 Week 07 Week 08 Week 09 Week 10 15 BRIEF EXERCISE 14-12 EXERCISE 14-1 EXERCISE 14-5 EXERCISE 14-6 EXERCISE 14-7 Ch 15 HW Assignment to be reviewed next week. 16 For LO 1 and LO 2, review the “Summary of Learning Objectives” on pages 753. BRIEF EXERCISE 15-7 BRIEF EXERCISE 15-10 BRIEF EXERCISE 15-11 EXERCISE 15-1 EXERCISE 15-5 EXERCISE 15-13 EXERCISE 15-14 CONCEPTS FOR ANALYSIS 15-3 Exam 01 Chapters 13, 14, 15 Ch 16 HW Assignment to be reviewed next week. 17 For LO 5, review the Summary of Learning Objective on page 806. BRIEF EXERCISE 16-4 EXERCISE 16-2 EXERCISE 16-11 EXERCISE 16-17 EXERCISE 16-23 Concepts for Analysis: On what performance factors should a compensation package be based? Why? Ch 17 HW Assignment to be reviewed next week. 18 Question 23 Question 30 Question 31 BRIEF EXERCISE 17-1 BRIEF EXERCISE 17-2 BRIEF EXERCISE 17-5 BRIEF EXERCISE 17-7 BRIEF EXERCISE 17-10 EXERCISE 17-1 EXERCISE 17-5 EXERCISE 17-18 EXERCISE 17-19 Ch 18 HW Assignment to be reviewed next week. 20 BRIEF EXERCISE 18-1 BRIEF EXERCISE 18-2 BRIEF EXERCISE 18-4 BRIEF EXERCISE 18-6 BRIEF EXERCISE 18-7 BRIEF EXERCISE 18-10 EXERCISE 18-3 EXERCISE 18-8 EXERCISE 18-11 EXERCISE 18-12 CONCEPTS FOR ANALYSIS 18-7 Ch 20 HW Assignment to be reviewed next week. EXERCISE 20-14 Exam 02 Chapters 16, 17, 18, 20 Faculty_Syllabus_Template Week 11 Week 12 Week 13 Week 14 21 Ch 21 HW Assignment to be reviewed next week. 22 Question: 2 Question: 9 BRIEF EXERCISE 21-6 BRIEF EXERCISE 21-7 BRIEF EXERCISE 21-11 EXERCISE 21-3 EXERCISE 21-5 Ch 22 HW Assignment to be reviewed next week. 23 BRIEF EXERCISE 22-1 BRIEF EXERCISE 22-2 BRIEF EXERCISE 22-4 BRIEF EXERCISE 22-8 BRIEF EXERCISE 22-10 EXERCISE 22-15 EXERCISE 22-18 Ch 23 HW Assignment to be reviewed next week. 24 BRIEF EXERCISE 23-1 BRIEF EXERCISE 23-2 BRIEF EXERCISE 23-6 BRIEF EXERCISE 23-9 EXERCISE 23-3 EXERCISE 23-8 EXERCISE 23-11 PROBLEM 23-1 Ch 24 HW Assignment to be reviewed next week. BRIEF EXERCISE 24-1 BRIEF EXERCISE 24-2 BRIEF EXERCISE 24-5 BRIEF EXERCISE 24-8 BRIEF EXERCISE 24-11 EXERCISE 24-3 EXERCISE 24-8 EXERCISE 24-11 PROBLEM 24-3 Week 15 Exam 03 Chapters 21, 22, 23, 24 These assignments are reviewed prior to the beginning of the semester and they are subject to change.