University of Hawaii
Shidler College of Business
ACC 323 Syllabus
Intermediate Financial Accounting II
Instructor:
Phone:
Email:
Office:
Classroom:
Office hours:
Terri Fujii, MAcc, CPA
695-4039
tfujii@cwassociatescpas.com (please use this email and not my edu email)
TBD
A101
By appointment (preferably after class ends) (not more than 30 minutes per
student per appointment)
Dates:
July 6 to August 14 – M, T, Th, F - 8:00 to 9:45
Textbook:
McGraw Hill Irwin, Intermediate Accounting, Seventh Edition, by Spiceland,
Sepe and Nelson
Prerequisites:
C- or better in ACC 321. If you have not taken ACC 321 or had a C- or lower
grade, please go through the process of dropping this class. .
Change in status:
Follow the UH process and deadlines for dropping a class. If you did not drop
the class, and do not attend the class, you will receive a grade of “F” for the
course.
Course description:
ACC 323 is the second half of Intermediate Accounting. The course will cover
accounting for investments, current liabilities and contingencies, bonds and longterm notes, leases, income taxes, pensions and other postretirement benefit plans,
shareholders’ equity, share-based compensation and earnings per share and
statement of cash flows.
Course objective:
Upon completion of the course, students should be able to apply the concepts
learned to determine the proper accounting for transactions in the areas noted
above. The objectives can only be met if the student has a good understanding of
basic accounting concepts, completes the assignments and actively participates in
the classroom learning experience.
Attendance:
In order to achieve the course objectives, students are required to attend (arriving
on time) and participate in the classes. Arriving to class more than 15 minutes
late without an acceptable reason will be considered non attendance. Attendance
will count towards 5% of the final grade. Attendance will be taken as the
instructor determines is necessary. Students are to select a seat and a seating
chart will be established on the second day of class (July 9) at which time that
will be each student’s seat for the remainder of the session. Attendance does not
just mean being physically present, but also being attentive during the class (i.e.,
not disrupting the class or other students, not sleeping, and not using electronic
devices such as cellphones). Being physically present does not guarantee points
for attendance. The instructor has the ability to deduct points for unprofessional
behavior in the classroom.
Anyone who misses a class is responsible for obtaining the information covered
during the class and for “catching up” on the missed material from fellow
students or through office hours with the instructor (for excused absences only).
Homework:
Homework assignments are provided in the attached schedule. It is expected that
homework assignments will be completed prior to coming to class, as well as
having read through the chapter, at which time the assignments will be collected
on a random basis (i.e.,. not all assignments will be collected every day) at the
end of class. No late submissions will be accepted unless prior approval is
obtained. Homework assignments emailed after the class ends will not be
accepted. The solution to the assignments may be reviewed in class if there are
questions specific to the assignment. Homework will account for 10% of the
final grade. No points will be given if it cannot be determined who the
homework belongs to or if the homework is illegible. It is expected that you read
the chapter before class as not all of the material in the chapter will be covered
during class, but those topics may still be on the quizzes or exams. Reading the
chapter will allow you to ask questions during the class.
Quizzes:
Four quizzes will be given during the session with the quizzes accounting for
20% of the final grade. Quizzes will be given according to the attached schedule,
but is subject to change. Quizzes will cover the subject matter since the last quiz
and may be in various formats (multiple choice, essay, problems, etc.). Quizzes
will be open book and will be for a specified period of time (i.e., 30 minutes, not
the entire class period). Illegible quizzes will not be graded resulting in 0 points.
Exams:
There will be three exams during the session. The exams will cover materials
focused on during the class and in the textbook, not just the materials covered in
class. The exams will be closed books, however, each student will be allowed to
bring one 81/2” X 11” sheet of paper with notes (handwritten notes only). No
other information or aides may be used during the exams, other than basic
calculators. The exams will cover the chapters indicated in the attached schedule
with the final exam covering all chapters. The exam may be in various formats
(multiple choice, essay, problems, etc.). The first two exams will each account
for 20% of the final grade. The exams will be for the entire class period on the
days provided in the attached schedule. The final exam will account for 25% of
the final grade. Illegible exams will not be graded resulting in 0 points. If you
will miss the exam, be sure to notify the instructor ahead of time. There is no
makeup period for the final exam and the final exam cannot be rescheduled.
There shall be no sharing of calculators, notes or other materials during the exam
and there are to be no caps, hats or iPods used during the exam. No exams are to
ever be removed from the classroom. Any student doing so will receive 0 points
for the exam.
Grading:
Attendance
Homework
Quizzes
Exam I
Exam II
Final exam
5%
10%
20%
20%
20%
25%
100%
25 points
50 points
100 points
100 points
100 points
125 points
500 points
Grading will not be done based on a curve but based only on each student’s total
points. A grade of “A” will require at least 90% of the total points, a grade of
“B” will require at least 80% of the total points, a grade of “C” will require at
least 70% of the total points, a grade of “D” will require at least 60% of the total
points, and any points lower than 60% will be a grade of “F”.
Extra credit:
Students who believe they need additional points, can take on additional
assignments that could provide additional points of not more than 25 points. The
additional assignments could be presenting the solution to assigned problems or
exercises to the class. Additional extra credit opportunities may be identified
during the course of the session.
Student conduct:
Students are expected to behave in a professional manner as would be expected
by any employer. Inappropriate behaviors for which points will be deducted
include disruptive behavior (use of cell phones during class, as an example),
inattentiveness, disrespecting fellow students, and begging for points.
Academic Honesty: Students are expected to behave with integrity in all
academic endeavors. Cheating, plagiarism, as well as any other form of
academic dishonesty, will not be tolerated. All incidents will be handled in
accordance with the UH Student Code of Conduct. The UH Student Code of
Conduct, is available at:
http://www.studentaffairs.manoa.hawaii.edu/policies/conduct_code/.
Please become very familiar with the University Student Conduct Code so you
can make conscience and informed choices about your behavior. Some relevant
portions of the code are included below for your convenience.
Acts of dishonesty, types of behavior that conflict with the community standards
that the UH values and expects of students, include but are not limited to the
following:
a. cheating, plagiarism, and other forms of academic dishonesty,
b. furnishing false information to any UH official, faculty member, or office,
c. forgery, alteration, or misuse of any UH document, record, or form of
identification.
The term "cheating" includes, but is not limited to: (1) use of any unauthorized
assistance in taking quizzes, tests, or examinations; (2) use of sources beyond
those authorized by the instructor in writing papers, preparing reports, solving
problems, or carrying out other assignments; (3) the acquisition, without
permission, of tests or other academic material belonging to a member of the UH
faculty, staff or student (4) engaging in any behavior specifically prohibited by a
faculty member in the course syllabus or class discussion.
The term "plagiarism" includes, but is not limited to, the use, by paraphrase or
direct quotation, of the published or unpublished work of another person without
full and clear acknowledgement. It also includes the unacknowledged use of
materials prepared by another person or agency engaged in the selling of term
papers or other academic materials.
In addition to the above, the instructor specifically prohibits the following
behaviors, and includes them within the definition of academic dishonesty: (1)
providing another student with any form of direct or indirect, unauthorized
assistance on any assignment, quiz, test or exam; and (2) copying, or recording in
any manner, test or exam questions or answers.
Please NOTE: UH disciplinary proceedings may be instituted against a student
charged with conduct that potentially violates both the criminal law and this
Student Conduct Code (that is, if both possible violations result from the same
factual situation) without regard to the pendency of civil or criminal litigation in
court or criminal arrest and prosecution.
If a student is caught committing an act of Academic Dishonesty, as defined in
the University Student Conduct Code, they will receive a grade of “F” for the
course and be referred for disciplinary action as provided for by the University
Student Conduct Code
Disclosures:
This syllabus is a general plan and provides general guidance. It is not all
encompassing and is subject to change. Minor changes may also be made to the
course content as the session progresses.
Location:
In the event of the need to evacuate the classroom, students are to meet in the
grassy area of the south (Makai) side of George Hall where you will be provided
with additional instructions. On exam days, you may be directed to an alternate
classroom to take the exam.
Supplies:
Each student is to bring his/her own supplies to the class including writing
instruments, paper, textbook, etc. including a basic calculator. The instructor will
not have any supplies available and students are not to share materials during
quizzes and exams.
Disability access”
Students with disabilities are encouraged to contact the KOKUA Program for
information and services. Confidentiality is maintained and there is no charge
for the services. Contact KOKUA at 956-7511 or kokua@hawaii.edu.
ACC 323
Chapter and Homework Assignments
Anticipated Dates of Quizzes and Exams
Ch. 12, Problem 12-1 and 12-5
Tues, July 7
Introduction,
Chapter 12
Chapter 12
Due Date
for
Homework
July 7
Thurs, July 9
Chapter 13
Ch. 13, Problem 13-1 and 13-8
July 10
Fri, July 10
Chapter 13
Mon, July 13
Chapter 14
Tues, July 14
Chapter 14
Thurs, July 16
Exam I
Exam on Ch. 12, 13 and 14
Fri, July 17
Chapter 15
Ch. 15, Problem 15-8 and 15-18
July 20
Mon, July 20
Chapter 15
Tues, July 21
Chapter 16
Ch. 16, Problem 16-1 and 16-7
July 23
Thurs, July 23
Chapter 16
Fri, July 24
Chapter 17
Mon, July 27
Chapter 17
Tues, July 28
Chapter 18
Thurs, July 30
Chapter 18
Fri, July 31
Exam II
Exam on Ch. 15, 16, 17 and 18
Mon, Aug 3
Chapter 19
Ch. 19, Problem 19-1 and 19-5
August 4
Tues, Aug 4
Chapter 19
Thurs, Aug 6
Chapter 20
Ch. 20, Problem 20-1, 20-6 and
20-13
August 7
Fri, Aug 7
Chapter 20
Mon, Aug 10
Chapter 21
Tues, Aug 11
Chapter 21
Date
Mon, July 6
Chapter
Thurs, Aug 13
Fri, Aug 14
Homework Assignment
Quiz 1 on Ch. 12
and 13
Ch. 14, Problem 14-3 and 14-5
July 14
Quiz 2 on Ch. 15
and 16
Ch. 17, Problem 17-3 and 17-9
July 27
Ch. 18, Problem 18-1 and 18-6
July 30
Quiz 3 on Ch. 17
Quiz 4 on Ch. 19
and 20
Ch. 21, Problem 21-1 and 21-6
Summary and review
Final Exam
Quiz
Final exam on all chapters
August 11