Department of Economics and Accounting
Intermediate Accounting II – ACCT 202,
On-Line
Instructor:
Alan E. Davis, CPA, MBA
Phone:
215-751-8711
Office:
B2-22(c)
E-mail: adavis@ccp.edu
Web Page: http://faculty.ccp.edu/faculty/adavis/
Course Description: Intermediate
Accounting II continues the investigation of the current accounting concepts
and standards underlying the financial statements of a business enterprise that
began in ACCT 201. Intermediate
Accounting II will focus on the measurement and reporting of corporate investments,
liabilities, equity, other specialized issues, and their related impact on
revenues, expenses, gains, and losses.
Course Prerequisite: Intermediate
Accounting I - ACCT 201.
Text: Fundamentals of Intermediate Accounting 2006 FASB
Update, with TakeAction! CD. Kieso,
Weygandt, Warfield. John Wiley and Sons,
Inc. 2005. ISBN: 0-471-7572-X.
Software: Excel Working Papers to accompany
Fundamentals of Intermediate Accounting.
ISBN: 0-471-26310-9.
Both the text and the
working papers are available in the Distance
Education section of the College Bookstore, packaged together at a
discounted price from the individual prices.
Student Companion Website:
http://bcs.wiley.com/he-bcs/Books?action=index&itemId=047175272X&bcsId=2816
Overview of the Course: Although
this is an on-line course, the content and work requirements do not differ from
a ‘live’ class. To successfully complete
this course you should dedicate a minimum 12-18 hours of work per week
throughout the semester. The more
reading you do, and end of chapter materials you complete, the higher your
grade will probably be.
If
you have never taken an on-line course before, you may want to use the
assessment tool to determine if this mode of learning might be good for you
before you register for the course. To
access the assessment tool, click the following link: http://faculty.ccp.edu/dept/ccpde/self_asmt.html. Be brutally honest in answering the questions
posed to you. You will be able to see
the results of this assessment and use them to guide you in your decision to
pursue on-line education.
The course contains 4 modules, each module
representing a major section of the course.
Each module consist of 2 to 4 sessions, a session being analogous to a
topical presentation in a ‘live’ class environment generally covering one
chapter in the text.
As
each module is completed, the student will be tested, and expected to
participate in a forum discussion of material related to the module just
completed. Exams must be taken within
the allotted time period, dates and total time.
Make-up exams – defined as before or after the scheduled testing period,
will NOT be given. Forum participation must occur by the
announced date to be eligible to receive the points for the forum.
As
stated in the previous section, examinations and forum participation will count
toward the student’s final grade for this course.
Periodic
“live” discussions will occur throughout the semester. You are encouraged to participate in these
live discussions. They are similar to
instant messaging chats. Attendance at,
and participation in, “live” discussions, or a lack thereof will not effect
your grade.
A
calendar for the semester, detailing the dispersion of work throughout the
semester, has been posted on the instructor’s webpage. A link to this webpage appears at the top of
this syllabus.
You should make it a habit to login to the course not
less than every other day to keep current with work to do and other
on-goings about the course.
As you begin a new session – print the reading
material for the session, the session’s assignment, and the forum if there is
one, for the session.
If this is your first on-line course, you should
login to WebStudy as soon as possible.
On the upper right ride of your screen display you’ll notice a drop-down
box. Clicking on the drop-down box will
display a list of your courses.
Double-click on the course you want to enter the course. You can also single click on the course you
want to enter and then click on “go” to enter the course.
When you have entered a course, your screen display
will look like a notebook with a series of topical tabs along the right side of
the screen. Important tabs include:
You should immediately spend some time to familiarize
yourself with WebStudy, and the contents of your ‘notebook’ for each course you
have enrolled in.
Attendance: I am required to evaluate your
attendance – or lack of, and report to the school at least once during the
semester. In an on-line class,
attendance can only be measured by your participation in the class discussions
and forums, by submitting assignments when due, and by taking exams as
scheduled. Attendance deemed
unsatisfactory will result in your being withdrawn from the class by the
instructor.
Homework: Homework assignments are an integral part of
your education. For each session in the
course, you are expected to complete and submit homework. The assignments you are required to submit
will be factored into your course grade.
Assignments are due by the published due date. If you are late with one assignment, an
11-point penalty will be deducted, any other assignments that are late will
receive a 0 grade.
Examinations: Four examinations are scheduled for the semester. All exams are taken on-line, and are timed
exams. The exams must taken within the
allotted time frame. Make-up exams are
not permitted.
Academic Honesty: Except when
permitted by your instructor, all work is expected to reflect an individual
effort. Attribution should be given when
appropriate. Cheating will be grounds
for a failing grade.
Disabilities: Students
with verifiable disabilities will be accommodated, but you must register with
the Center on Disability, room M1-22, during the first two weeks of class.
Grading: The College
grading scale will apply. Your grade
will be determined taking into account:
Topical Outline: During the
semester, the following topics will be covered in this course:
Module #1
Session 202-01 Introduction
Session 202-02 The
Excel Working Papers
Session 202-03 11 Accounting
for Liabilities
Session 202-04 Appendix
F Accounting for Troubled
Debt
Forum #1
Examination
#1
Module #2
Session 202-05 12 Stockholders’ Equity
Session 202-06 17 Additional
Reporting Issues
Forum
#2
Examination
#2
Module #3
Session 202-07 13 Investments
Session 202-08 App. G Accounting
for Derivative Instruments
Forum
#3
Examination
#3
Module #4
Session 202-09 14 Accounting
for Income Taxes
Session 202-10 15 Accounting
for Compensation
Session 202-11 16 Accounting
for Leases
Forum
#4
Examination #4