ACCT 304 Fall 2014
ACCT 304 Intermediate Accounting II
INSTRUCTOR AND CONTACT INFORMATION
Instructor:
Phone:
Office:
Anthony L. Fulmore, MSA, MS-HRM, PhD.
Assistant Lecturer at Texas A&M University – Central Texas
Warrior’s Hall room 406
254-501-5840
Cell:
Email:
Skype:
254-383-0226 afulmore@tamusct.edu
Profafulmore
Office Hours: Monday and Wednesday (2:00 pm – 5:00 pm)
Access to Blackboard: https://tamuct.blackboard.com
For communication, please use the Blackboard messages to keep course related information within the course. Should you write me an email, please mention your name and class title with course and section number in the Subject line.
UNILERT: Emergency Warning System for Texas A&M University – Central Texas
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 and text message. By enrolling in UNILERT, university officials can quickly pass on safety-related information, regardless of your location. Please enroll today at http://TAMUCT.org/UNILERT
COURSE INFORMATION
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ACCT 304 Fall 2014
Course Overview and Description:
This course is a part and a continuation of the Intermediate Accounting sequence. It extends and builds directly on what students have learned in ACC 303 and 304. Topics that may be covered in the course include: accounting for pensions and other postretirement benefits; accounting for income taxes as such taxes affect a corporation's financial reporting; changes in accounting principles and correction of errors; preparation of statement of cash flows. Course demonstrates interrelationships among topics that students have previously studied in isolation from each other.
Catalog Description:
A continuation of Intermediate I with continued emphasis on generally accepted accounting principles as applied to the business enterprise. A study of the theory and application of generally accepted accounting principles. Topics include: property, plant, and equipment; intangible assets; current liabilities; long term liabilities; stockholder’s equity; earnings per share; investments; and leases. Prerequisite: ACC 303.
Course Objective:
1.
Students will record acquisitions, amortization, and dispositions of plant assets and intangible assets on the financial statements. (Ch. 10 & 11 HW; Exam 1)
2.
Students will identify, record, and properly value current liabilities on the financial statements. (Ch. 13 HW; Exam 2)
3.
Students will identify, record, properly value, and report noncurrent liabilities on the financial statements. (Ch. 13 & 14 HW; Exams 2 & 3)
4.
Students will record, properly value, and report all accounts related to stockholder equity, including stocks, dividends, and computation of earnings per share. (Ch. 14,
18, & 19 HW; Exams 3 & 4)
5.
Students will record, properly value, and report investments in debt and equity securities. (Ch. 12; Exam 2)
6.
Students will record, properly value, and report operating and capital leases for both the lessee and the lessor. (Ch. 15 HW; Exam 3)
Required Reading and Textbook:
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ACCT 304 Fall 2014
Authors: Intermediate Accounting, Spiceland, Sepe, Nelson
Hardcover: 1263 pages
Publisher: McGraw-Hill/Irwin; 6 ed. (2011)
Language: English
ISBN: 0077403495
Publication Manual of the American Psychological Association,
6th Edition
Publisher: American Psychological Association
Softcover: 272 pages
ISBN-13: 978-1433805615
COURSE REQUIREMENTS
We will meet two times per week. The class format will consist of both lecture and class participation. Please be prepared for each class by completing the reading and homework assignments for that day. Your learning experience will be materially enhanced if you participate in class by asking questions, volunteering information, and responding to requests for discussion. I have attached a tentative schedule of class meetings and homework assignments. Periodically this schedule may need to be revised to match the actual pace of the class . I will post any revisions on blackboard and announce the changes in class.
Final Exam: The final exam will cover the material discussed in class and included in the assigned reading, notes and homework. A make-up exam will not be given except for valid and documented medical or family emergencies and university recognized religious holidays. If you do not have a valid reason for missing the exam, you will receive a grade of zero on that exam. I have final authority to determine if your absence is justified. If it is feasible for you to take the make-up exam you may do so.
Chapter (Quizzes/Homework/Cases): A mixture of in class quizzes and take home assignments will be given during the semester. You may drop your lowest in class quiz.
Make-up quizzes will not be allowed except for university recognized religious holidays . Take home assignments cannot be dropped.
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ACCT 304 Fall 2014
Class Participation: While class participation will not be a component of your overall grade you are highly encouraged to contribute to the daily lectures through questions, comments, providing topical and current news stories/articles, and answering questions.
Grading Criteria Rubric and Conversion: Students earn their course grades by completing scheduled assignments; no extra credit assignments are given. To satisfactorily pass this course, students must complete each of the graded items listed below. Failure to submit appropriate documents for scoring in each category will result in a failing grade.
Course Element
Homework Assignments
Chapter Quizzes
Final Exam
Percent of Course Grade
20%
45%
30%
Class participation
Grade Equivalents:
Total 100%
If Grade is Computed Numerically If Grade is Computed by Letter
90.0 - 100 % = A A = 95%
10%
80.0 - 89.9%
70.0 – 79.9%
60.0 – 69.9%
0 – 59.9%
= B
= C
= D
= F
B =
C =
D =
F =
85%
75%
65%
0%
Submission Style Requirements : Submissions will be in accordance with The
Publication Manual of the American Psychological Association, 6 th
ed., will be used as reference regarding format issues.
Late Submissions/Resubmissions : Late work will generally be accepted, but each day it is late, the grade will drop by 10%.
COURSE SCHEDULE
Week
Class
Class
Date Chapters
1
2
1
2
3
4
25-Aug Introduction
27-Aug 10
1-Sep
3-Sep
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ACCT 304 Fall 2014
3
5
6
7
8-Sep
10-Sep
15-Sep
11
4
5
8
9
10
11
17-Sep
22-Sep
24-Sep
29-Sep
12
6
7
12
13
14
15
1-Oct
6-Oct
8-Oct
13-Oct
13
14
8
9
16
17
18
19
15-Oct
20-Oct
22-Oct
27-Oct 15
10
11
20
21
22
23
29-Oct
3-Nov
5-Nov
10-Nov 18
12
13
24
25
26
27
12-Nov
17-Nov
19-Nov
24-Nov
26-Nov
1-Dec
3-Dec
19
14
15
28
29
30
31 8-Dec
16
32 10-Dec Final Exam
Like all schedules the following is tentative. If changes are necessary they will be announced on
Blackboard. It is your responsibility to learn of any changes announced by your instructor.
Procrastination is the worst enemy in this class. If you believe that things that can be done tomorrow need not be done today then this class is not for you.
TECHNOLOGY REQUIREMENTS AND SUPPORT
Technology Requirements
This course will use the new TAMU-CT Blackboard Learn learning management system
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ACCT 304 Fall 2014 for class communications, content distribution, and assessments.
Logon to http://tamuct.blackboard.com to access the course.
Username: Your Tarleton email address (the complete email address, e.g. john.doe@go.tarleton.edu)
Initial password: Your DuckTrax ID (UID)
For this course, you will need reliable and frequent access to a computer and to the
Internet. You will also need a headset with a microphone or speakers and a microphone to be able to listen to online resources and conduct other activities in the course.
If you do not have frequent and reliable access to a computer with Internet connection, please consider dropping this course or contact me (your email and phone number) to discuss your situation.
Blackboard supports the most common operating systems:
PC: Windows 7, Windows XP, Windows Vista, Windows 2000,
Mac: Mac OS 10.6 “Snow Leopard®”, Mac OS 10.5 “Leopard®”, Mac OS 10.4
“Tiger®”
Check browser and computer compatibility by following the “Browser Check” link on the TAMU-CTBlackboard logon page. (http://tamuct.blackboard.com) This is a
CRITICAL step as these settings are important for when you take an exam or submit an assignment.
Upon logging on to Blackboard Learn, you will see a link to Blackboard Student
Orientation under My Courses tab. Click on that link and study the materials in this orientation course. The new Blackboard is a brand-new interface and you will have to come up to speed with it really quickly. This orientation course will help you get there.
There is also a link to Blackboard Help from inside the course on the left-hand menu bar.
The first week of the course includes activities and assignments that will help you get up to speed with navigation, sending and receiving messages and discussion posts, and submitting an assignment. Your ability to function within the Blackboard system will facilitate your success in this course.
Technology issues are not an excuse for missing a course requirement – make sure your computer is configured correctly and address issues well in advance of deadlines.
Technology Support
For technological or computer issues, students should contact the TAMU-CT Blackboard
Support Services 24 hours a day, 7 days a week:
Support Portal: http://www.ct.tamus.edu/bbsupport
Online chat (through the support portal at: http://www.ct.tamus.edu/bbsupport) Phone:
(855)-661-7965
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ACCT 304 Fall 2014
For issues related to course content and requirements, contact your instructor.
COURSE AND UNIVERSITY PROCEDURES AND POLICIES
Drop Policy
If you discover that you need to drop this class, you must go to the Records Office and ask for the necessary paperwork. Professors cannot drop students; this is always the responsibility of the student. The record’s office will provide a deadline for which the form must be returned, completed and signed. Once you return the signed form to the records office and wait 24 hours, you must go into Duck Trax and confirm that you are no longer enrolled. Should you still be enrolled, FOLLOW-UP with the records office immediately? You are to attend class until the procedure is complete to avoid penalty for absence. Should you miss the deadline or fail to follow the procedure, you will receive an
F in the course.
Attendance/Withdrawal
In accordance with university policy, each faculty member has the responsibility and authority to determine whether make-up work can be done because of absences.
Although make-up assignments will generally be accepted up to one week late during the first two weeks only, no individual additional “extra credit” activities will be granted.
In rare, emergency cases, students may qualify for an incomplete grade, which is recorded as a “K” on the grade report and transcript. Requests for incomplete grades must be made according to university policy and approved by the instructor prior to the final week of classes. All requirements must be completed by the end of the next long semester or the “K” automatically changed to an “F.”
Students who began taking classes at Tarleton State University or its related units as of
September 1, 1998, may only drop six classes during their entire undergraduate program.
The last day to drop a course with no record this semester is published in the Texas A&M
University Catalog on the Academic Calendar page(s).
Academic Integrity
Texas A&M University - Central Texas expects all students to maintain high standards of personal and scholarly conduct. Students found responsible of academic dishonestly are subject to disciplinary action. Academic dishonesty includes, but is not limited to, cheating on an examination or other academic work, plagiarism, collusion, and the abuse of resource materials. The faculty member is responsible for initiating action for each case of academic dishonestly and report the incident to the Director of Student Affairs.
More information can be found at www.ct.tamus.edu/StudentConduct .
Disability Support Services
If you have or believe you have a disability and wish to self-identify, you can do so by providing documentation to the Disability Support Coordinator. Students are encouraged to seek information about accommodations to help assure success in their courses. Please contact Gail Johnson at (254) 519-5831 or visit Founder's Hall 114. Additional
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ACCT 304 Fall 2014 information can be found at www.ct.tamus.edu/AcademicSupport .
Tutoring
Tutoring is available to all TAMUCT students, both on-campus and online. Subjects tutored include Accounting, Finance, Statistics, Mathematics, and Writing (APA). Tutors are available at the Tutoring Center in Founder's Hall, Room 204, and also in the Library in the North Building. Visit www.ct.tamus.edu/AcademicSupport and click "Tutoring
Support" for tutor schedules and contact info. If you have questions, need to schedule a tutoring session, or if you're interested in becoming a tutor, contact Academic Support
Programs at 254-501-5830 or by emailing cecilia.morales@ct.tamus.edu.
Chat live with a tutor 24/7 for almost any subject on your computer! Tutor.com is an online tutoring platform that enables TAMU-CT students to log-in and receive FREE online tutoring and writing support. This tool provides tutoring in Mathematics, Writing,
Career Writing, Chemistry, Physics, Biology, Spanish, Calculus, and Statistics. To access
Tutor.com, click on www.tutor.com/tamuct .
Library Services
Information literacy focuses on research skills which prepare individuals to live and work in an information-centered society. Librarians will work with students in the development of critical reasoning, ethical use of information, and the appropriate use of secondary research techniques. Help may include, yet is not limited to: exploration of information resources such as library collections and services, identification of subject databases and scholarly journals, and execution of effective search strategies. Library Resources are outlined and accessed at. http://www.tarleton.edu/centraltexas/departments/library/
Changes to Syllabus
A syllabus serves as an instructional and study planning document for both faculty and students. Although every effort will be taken to complete the semester according to the syllabus, it may become necessary to make certain changes to better facilitate the academic environment. In such an event, changes will be announced in class and students will receive written notice within one week of the change decision. Changes may be made within the last two weeks of the semester only in exceptional circumstances.
The Operation of the Online Course and Being an Online Student
Online learning requires students to be very self-disciplined, be sure you understand and are prepared to comply with all required class assignments and deadlines. For this course, the weekly tasks and assignments are posted in each week’s individual tab that will be made available Sunday night and will be due by Sunday night at midnight.
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