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Accounting 372 – Financial Accounting II
Course Syllabus for Spring Semester 2014

Instructor: Gregory L. Prescott, CPA, CGMA, CMA, CFM
Office Location: Mitchell Learning Resource Center, #122
Office Phone: 251 460-6409
Home Phone: 251 661-8376
E-mail address:

Class/Office Hours: Class Schedule ACC 372.101 Tu – Th 11:00 a.m. – 12:15 p.m. ACC 416.101 Tu – Th 12:30 – 1:45 p.m. ACC 511.501 Tu – Th 7:30 – 8:45 p.m.

Office Hours
Tu & Th 7:30 – 11:00 a.m. Tu & Th 7:00 – 7:30 p.m. & 8:45 – 9:00 p.m. Wednesday 2:00 – 3:00 p.m.


Intermediate Accounting by Kieso, Weygandt, & Warfield, 15th edition
Class Notes for Intermediate Accounting available on the course website on Sakai
Intermediate Accounting Problem-Solving Survival Guide (optional but recommended)
Intermediate Accounting Study Guide (optional but recommended)


Ask any of your fellow accounting majors who are at a more advanced stage of their coursework or ask anyone else who majored in accounting and they will tell you that the intermediate accounting courses were the easily the most difficult courses. You should expect this course to be challenging. In order for you to do well, you will be required to put forth significant effort. It is important that you read the pertinent text material before the related class discussion. Class time will be devoted primarily to lecture and discussion on the chapter material followed by working pertinent exercises and problems.


Attendance at all class sessions is expected. Research indicates that students who attend most classes have higher performance and earn higher grades than students who do not attend class frequently. As a result of the demands of this course, you are expected to attend each class meeting and to arrive on time. You will be responsible for all material covered and announcements made during class, whether or not you are present.

Homework Assignments

Exercises and problems are assigned for each chapter. Experience indicates there is a strong relationship between the number of homework problems successfully completed by a student and his or her final grade in an accounting course. You are expected to complete homework assignments in time for the related class discussion. It is your responsibility to be prepared to respond when called on in class.

Examinations & Grades

Your letter grade for the course will be determined by your performance on three exams given during the semester; your performance on homework assignments; and your performance on quizzes given during the semester. Each exam will be made up of multiple choice questions and accounting problems and will be worth 100 points. Your homework assignments will be worth a total of 50 points. Additionally, there will be a total of up to eight ‘quizzes’ during the semester. These ‘quizzes’ will come from the chapter homework assignments; specifically, they will come from the Homework Handouts and assigned chapter exercises. The ‘quizzes’ will be worth a total of 100 points or more than 20% of the course grade. Therefore, your letter grade for the course will be determined based on how many of the up to 450 possible points you earn:

A = 90 – 100% of 450 points or 405 – 450 points
B = 80 – 89.9% of 450 points or 360 – 404 points
C = 70 – 79.9% of 450 points or 315 – 359 points
D = 60 – 69.9% of 450 points or 270 – 314 points
F = < 270 points

Note that make-up exams are strongly discouraged and given only in extreme circumstances; I will be the one to determine whether or not ‘extreme circumstances’ exist in your case (should that become necessary).

Your final exam is scheduled for Tuesday, May 6th, from 10:30 a.m. until 12:30 p.m.

Withdrawal Date

The last day to withdraw from this course is Friday, April 4th, at 4:59 p.m.