COLLEGE OF BUSINESS AND PUBLIC AFFAIRS COURSE DATA SHEET

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Accounting 202 Syllabus

COLLEGE OF BUSINESS AND PUBLIC AFFAIRS

Course Data Sheet

Fall 2008


Course Number and Title: Accounting 302, Intermediate Accounting


Course Description: Continuation of Accounting 301 including an in-depth discussion of traditional financial accounting topics as well as the recent developments in accounting valuation and reporting practices promulgated by the leading professional organizations and applied by practitioners in public accounting and industry.  To enroll in Accounting 302, Student must have a grade of “C” or above in Accounting 301.


Course Text and Required Materials:

Intermediate Accounting, 12th ed, by D.E. Kieso, J.J. Weygandt, and T.D. Warfield. Wiley Publishing Co (2007), ISBN 0-471-74955-9.  You need to bring this text to every class during the semester.

College Mission Statement:

The College of Business and Public Affairs, consistent with the overall mission of The University of Tennessee at Martin, develops graduates whose skills, abilities and ethical standards contribute to a diversified and dynamic society. With a primary focus on teaching, the College emphasizes quality undergraduate and graduate instruction and faculty commitment to student and regional development. Programs are delivered in an environment that encourages a broad understanding of the forces shaping global social, political and economic change. The College promotes and supports cooperative alliances with stakeholders and outstanding teaching, research, and service.


BSBA Learning Objectives related to the CBPA Mission:

Graduates of the BSBA program will have demonstrated the following BSBA learning goals in this course:


BSBA 2       demonstrate an understanding of the ethical aspects of business.
BSBA 3       demonstrate competence in appropriate technology in business.
BSBA 4       demonstrate effective verbal and written communication skills.
BSBA 6       demonstrate competence in the Accounting major. 

Course Specific Objectives

The study of Intermediate Accounting II includes the following.   Students will demonstrate an understanding of:

1. the terminology and concepts of Generally Accepted Accounting Principles (GAAP),
2. the process of performing common accounting computations,
3. the proper presentation of financial information, and
4. the role of ethics in accounting.


Any student eligible for and requesting academic accommodations due to a disability is required to provide a letter of accommodation from Disability Services, Clement 203 (Extension 7605), within the first two weeks of the semester.


COLLEGE OF BUSINESS AND PUBLIC AFFAIRS

Class Data Sheet

Accounting 302


Instructor: Richard B. Griffin Semester: Fall 2008

Office: Business Administration Building 106 Phone: 731-881-7308

Office Hours: M , W 10:00 -- 11:00 am E-mail: [email protected]

M , W 3:45 -- 5:15 pm Webpage: http://www.utm.edu/staff/rgriffin/

T 10:00 -- 11:30 am

T 2:30 -- 5:00 pm

T 8:45 -- 9:45 pm

And others by Appointment Publisher’s Web-Page: www.wiley.com/college/kieso


Specific Class Requirements:


Class Attendance: You are expected to attend all class sessions (and to be punctual and prepared). If you miss a class, it is your responsibility to find out what was done in class and to know the assignment. Unexcused absences will result in the lowering of one's grade. More than 3 excused and/or unexcused absences is excessive.


Assignments: You are responsible for all material in chapters assigned in the texts (unless specifically instructed other­wise), as well as all assigned exercises and problems. You should turn in all homework to me at the start of each class periods in order for me to be able to keep track of it.  Homework assignments are expected to be turned in as listed on the tentative schedule sheet.  All homework except questions and conceptual cases must be submitted using Excel (or) other comparable spreadsheet programs. Each exercise, problem or case you turn in will be marked (S) satisfactory or (U) unsatisfactory and returned to you.  Any unsatisfactory homework must be resubmitted within one week to receive satisfactory credit.  Any assignments marked (I) incomplete are awarded no credit and are not to be turned back in later. If you should have to miss a class when homework is due, please submit it the next class or have a friend bring it to the class you miss.  Late submission of homework without an excused absence will not be accepted for credit.


Test Policy: There will be three scheduled exams and the final exam. If for any reason a student cannot attend a regularly scheduled exam, it is the student's responsibility to contact the instructor prior to the time of the exam. Exams one through three may not be made up. Instead, if you miss one of these exams with an excused absence, your grade on the final exam will be substituted for the missed exam. If you miss two exams, you will receive zero on the second exam. To make things fair for those who take all exams at scheduled times, your final exam performance will be compared with your one through three exam scores. If the final exam score is higher, that score will be substituted for one (only) score on the one through three exams when your course grade is computed.


Grades: Final grades will be determined as follows: 

First Exam  20% 
Second Exam  20% 
Third Exam  20% 
Final Exam  20%
Quizzes 10%
Homework  10%

100% 


The grading scale will approximate: A = 90-100% B = 80-89% C = 70-79% D = 60-69%


Calculators are permitted but may not be shared during exams. Be sure to bring a pencil and good eraser to exams.


Academic Integrity: Students are expected to conduct themselves at a high level of academic integrity. Any student found cheating will be assigned a final grade of F for the course and will be reported to the Vice Chancellor for Student Affairs and the dean of his/her college for further disciplinary action.


Classroom Courtesy: Students are expected to conduct themselves in a professional manner in class. Nonprofessional behavior or language will result in the student being dropped from the course.

Cell Phones: All cell phones should be turned off during class. No cell phones will be allowed as calculators during tests or exams.


Tentative 2008 Accounting 302 Fall Class Schedule

  DATE

Topics Covered

Class Problems

Homework Due on This Date

Homework’s Relationship to the BSBA’s Learning Goals

Aug 25 M

Introduction to Course and Course Requirements

P13-4;P13-7


 

27 W

Current Liabilities and Contingencies

Loss Contingencies

P13-1;Ex13-22

P13-5

P13-1

P13-5

BSBA 3

BSBA 4, 6












Sept 1 M

Labor Day Holiday – No Class





3 W

Presentation and Analysis

P13-11; PV of Bond

P13-3

BSBA 4, 6











8 M

Bonds Payable and The Issuance of Bonds

Effective Interest Method, Costs of Issuing Bonds, Treasury Bonds & Extinguishment of Debt

P14-1

P14-2

P14-1

BSBA 4, 6

BSBA 4, 6

10 W

Long Term Notes Payable

Accounting for Troubled Debt Restructuring

P14-6;P14-9

P14-13

P14-5;P14-9

CA14-6

BSBA 4, 6

BSBA 2, 3, 4, 6,






15 M

The Corporate Form of organization

Corporate Capital, Preferred Stock and Presentation of Capital

P15-1

P15-2; P15-4

P14-12; P15-1

BSBA 4, 6

BSBA 4, 6

17 W

Dividends and Stock Splits

Presentation and analysis

P15-7; P15-8; P15-9

P15-2; P15-5;
P15-6

BSBA 4, 6






22 M

Diluted Securities, Compensation Plans & Accounting for Convertible Debt

P16-1,

Ex15-14; 15;16; P16-1

 BSBA 4, 6

24 W

Computing Earnings Per Share and A Simple Capital Structure

Computing Earnings Per Share and A Complex Capital Structure

P16-4


Ex16-7; 11

CA16-2

BSBA 4, 6, 2

BSBA 4, 6






29 M

Test 1- (Chapters 13-15)




Oct 1 W

Investments in Debt Securities

Ex16-4

Ex16-4; 16-1; 15

 BSBA 4, 6






6 M

 Investments in Equity Securities

P17-1


BSBA 4, 6

8 W

Accounting for Derivative Investments


P17-1,

BSBA 4, 6






13 M

Fall Break – No Class




15 W

Accounting for Derivative Investments

P17-13; P17-14


BSBA 4, 6






20 M

Accounting for Derivative Investments

P17-17

E17-20;E17-21

BSBA 4, 6

22 W

Revenue Recognition After Delivery

P18-3, P18-8

E17-22

BSBA 4, 6






27 M

Financial Statement Presentation
Appendix 19a-   Interperiod Tax Allocation

P 19-1;P19-3

E18-4,E18-11

BSBA 4, 6

29 W

Test 2 – Chapters 16-18









Nov 3 M

Accounting for Loss Carryforwards and Carrybacks

Ex19-24, Ex19-25

Ex 19-6, E19-7

BSBA 4, 6

5 W

Review of pension plan accounting and Accounting for Leases


Ex19-1, 2, 3

BSBA 4, 6






10 M

Accounting Changes

P22-1, P22-2

Ex19-23

BSBA 4, 6

12 W

Accounting principles and estimates Accounting Errors

P22-3

P22-6, 7

BSBA 4, 6






17 M

Cash Flow Statement classifications

P23-1


BSBA 4, 6

19 W

Test 3—Chapters 19-21









24 M

Cash Flow Statement classifications

P23-1

Ex23 -1

BSBA2, 4

26 W

Thanksgiving Holidays – No Class









Dec 1 M

Format of the statement of cash flows; indirect vs indirect method

P23-4

Ex23-21

BSBA 4, 6

3 W

Investing and financing activities


Ex23-6

BSBA 4, 6






Dec 8 M

Final Exam (Chapters 22 & 23 plus 3 chapters selected by the instructor)



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