Essay Accounting 400B

Submitted By tpham2014
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Pages: 8

INTERMEDIATE ACCOUNTING II
400B, Spring, 2014

Instructor: Leslie Cohen Mondays & Wednesdays: 8:00 - 9:15AM, McClelland #133 12:30-1:45AM, Harvill #102 Office: McClelland Hall Phone: 621-2910
Room 301T Email: lcohen@email.arizona.edu
Office Hours: By Appointment Blackboard: M & W, 10:30-11:30AM www.blackboard.eller.arizona.edu

TA emails: Matt Tancredo tancredo@email.arizona.edu Michael Cardella mbcardel@email.arizona.edu
TA weekly review sessions and office hours to be set and posted on blackboard

Course Objective: Accounting 400B is an intermediate accounting course that examines the valuation, measurement and reporting issues related to selected financial statement items, with an emphasis on liabilities and expenses. It is assumed that students have a strong accounting background since this is a 2nd Intermediate class. There are two main goals of the class. The first is to become technically proficient in financial reporting. The second is to understand how, why and where any given transaction affects the firm’s financial statements.

This will be a very challenging class and will require a substantial time commitment from students. It is critical to not fall behind. Students should attempt all homework problems and then review these problems after class. Understanding the homework rather than memorizing the answer is a key element for success in this class.

Textbook and required reading: Intermediate Accounting, Fifteenth Edition by Kieso, Weygandt & Warfield is required. You should bring your textbook to each class. I strongly recommend that you also read The Wall Street Journal and follow business media and make linkages with topics covered in class.

Grading Policy: The points, as assigned below, are approximations. These may change during the course of the semester. Points Exam 1 100 Exam 2 100 Final Exam 125 Quizzes 60 Presentations/project 30 Attendance/Participation 25 440

Examinations: All mid-term exams will be held during scheduled class times. The date of the final exam is as determined by the Spring 2014 Schedule and is noted on the “Schedule and Assignments” page of this syllabus. All exams are “closed book” exams. The use of books or notes, or sharing of answers between students is not permitted during any exams, quizzes, etc. The exams and quizzes cover all assigned material – whether or not we actually discuss the material in class. Programmable calculators with text memory are subject to inspection and/or confiscation during exams. The use of cell phones, iPhones, Palm Pilots, or similar data storage and computing devices is not permitted during exams..

Examination format and content will be discussed in class prior to each exam. All assigned material in the text is eligible for examination regardless of its inclusion in class discussion—it is your responsibility to be prepared.

Make-up exams: Absence from an exam or quiz must be excused by me, prior to the scheduled exam if at all possible. On those occasions when this occurs, at my discretion, you will either be permitted to complete a make-up exam or the other exams/quizzes may be weighted more heavily to replace the missed exam.

Quizzes: Quizzes may be given on an unannounced basis and are important tools to gauge your proficiency as the course progresses. They will be given during class time. Eight in-class quizzes will be given throughout the semester. The six highest in-class quizzes will be used to calculate the in-class quiz score. Makeup quizzes will not be given.

Suggested Homework: A tentative schedule of homework problems is presented at the end of this document. The homework assignments should be prepared in advance of each class. Students are expected to actively participate in the class coverage of homework by answering questions…