ACCT322 Syllabus 14 15 Winter 1 Essay

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Instructor: Dr. Barbara Grein Office Hours: M, W noon-1pm 945 Gerri LeBow Hall & by appointment (215) 895-1454 bmg33@drexel.edu
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Course Objectives
The primary objectives of this course are to develop a working knowledge of the course content at a professional level and problem solving aptitude. Specifically, we will examine the accounting principles underlying the measurement, recognition and reporting of long-lived tangible and intangible assets and long-term liabilities including bonds, pensions, and leases.

Learning Outcomes
Upon successful completion of this course, a student will be able to
Demonstrate an understanding of the accounting for long-lived tangible and intangible assets and long-term liabilities including bonds, pensions, and leases.
Analyze transactions and develop an understandable explanation of GAAP for topics covered in the course.
Research accounting issues and related authoritative accounting technical resources (Codification) to illustrate the application of GAAP.

Prerequisites
This course builds on students’ understanding of financial accounting concepts and relationships as well as financial statements to develop an understanding of the more complex accounting for long-lived assets and liabilities. As such, the prerequisite for this course is the successful completion of Financial Reporting I.

Text and Materials
Required text: Intermediate Accounting, 15th Edition, by Kieso, Weygandt & Warfield. We will be covering chapters 6, 10-14, 20, and 21. You can buy the full textbook, or volumes one and two, or an electronic copy of the textbook all of which have these chapters and more. The material in each chapter is the same in all three formats.
Wiley Plus Access information to come in separate e-mail.
Calculator A basic function calculator is required. Cell/iPhones, watches, laptops and iPads cannot be used as a calculator on quizzes and exams.
Publisher’s web page: http://www.wiley.com/college/kieso. Click on link for “Student Companion Site.” This site has resources like additional practice multiple choice questions and exercises that many students have found helpful.
Class web page: Homework solutions, handouts and other material will be posted on the course webpage on Drexel LEARN.

Students are responsible for all material assigned in the textbook, in supplemental readings, covered in class, and for any announcements, schedule changes, or changes to the syllabus made during class. If a student misses class, he or she should contact other students or the instructor to obtain assignments or important announcements. Announcements, comments, and tips will be posted regularly on LERAN and/or via e-mail.

Academic Policies
Academic Honesty
An atmosphere of courtesy, civility and professionalism will be maintained in the classroom at all times. Academic honesty and integrity is expected of all students. Incidents of academic dishonesty or misconduct will be resolved according to published University policies and procedures. For details see: http://www.drexel.edu/studentlife/judicial/honesty.html http://www.drexel.edu/studentlife/community_standards/studentHandbook/
Forms of academic dishonesty include plagiarism, fabrications, cheating, and academic misconduct. Students are responsible for the authenticity of material submitted both for individual and group work. The Hagerty Library offers an online tutorial at http://www.library.drexel.edu/resources/tutorials/plagiarism/plagiarism.html for recognizing and avoiding plagiarism.

Course Drop Policy
Courses may only be dropped during the “drop period” lasting from the beginning of the enrollment period through the end of the second week of the quarter. For details see: http://www.drexel.edu/provost/policies/course_drop.asp

Students with Disabilities
Students with disabilities requesting accommodations and services at Drexel…