Syllabus
ACC 3202
Intermediate Accounting II
Fall 2013
Instructor: Bibigul Zhakupova
Office: 314 Dostyk bld.
E-mail: zbibigul@kimep.kz
All course information is posted on:
L:\\ Bibigul Zhakupova
Office hours: TBA
Required text:
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Intermediate
Accounting
Spiceland, 6th edition, 2011
by
David
Course Outline
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Introduction
Chapter 12: Investments
Chapter 13: Current Liabilities and Contingencies
Chapter 14: Bonds and Long-Term Notes
EXAM #1 (ch.12-14 )
Chapter 15: Leases
Chapter 16: Accounting for Income Taxes
MID-TERM BREAK
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Chapter 16: Accounting for Income Taxes
EXAM #2 (ch.15, 16)
Chapter 18: Shareholders' Equity
Chapter 19: Share – Based Compensation and
Earnings Per Share
Chapter 21: The Statement of Cash Flows Revisited
Exam Week
FINAL EXAM #3 (ch.18, 19, 21)
Exams
Attendance
Exam # 1
Exam # 2
Final exam
Total
3%
28.5%
28.5%
40%
100%
Exams
Continuous assessment is used
 Exams are non-cumulative
 Exams may include problem solving,
multiple-choice, true-false, and open-end
questions.
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Class attendance is mandatory
For each missed class 0.1 will be
deducted!
Up to 5% bonus for ACTIVE
participation may be awarded on top of
the normal grade.
Right to make-up exams or missing a
class:
 a valid reason (e.g. sickness);
 justification (e.g. medical certificate
from the KIMEP Medical Center)!
-10% with justification
-20% in other cases
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Class conduct
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Calculation of the final grade
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Appeals
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Any issues – please, communicate via
e-mail in advance!
Appeal
Within appeal period as per Academic
Calendar (within 3 days after the course
grades were posted by the Registrar
Office), the College Academic Integrity
Committee will consider student appeals
for the grade change and after that will
submit to the Registrar the official
decisions of this committee with the
evidence for proper change of grade.
KIMEP, BCB, BSc program
The program’s mission is to equip students with a strong
foundation of business skills and knowledge, to develop their
ability to apply this knowledge, and to enable them to transfer
the knowledge to business and industry.
The learning objectives of the BSc program are to develop a level
of competency in the following areas:
 Knowledge of core business practices;
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An understanding of ethical issues and reasoning;
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Good communication skills;
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Critical thinking and analytical skills;
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Global business environment knowledge;
 Multicultural understanding of business environment;
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Familiarity with business information technology.