UT Dallas Syllabus for acct6330.501.11f taught by ()
Content
COURSE SYLLABUS
The University of Texas at Dallas
Course Professor Term Meetings
ACCT 6330.501.11F, Intermediate Financial Accounting I Chad M. Rosen, CPA, MBA, MS Fall 2011 Mondays 7:00pm-9:45pm, SOM 1.212
PROFESSOR’S CONTACT INFORMATION Phone Email Address Office Location Office Hours
(972) 883-5945 (Nikki Tadlock, Secretary III)
[email protected] (use this and not eLearning or WebCT mail) SOM 2.710 By Appointment, Mondays 6:00pm-7:00pm
GENERAL COURSE INFORMATION Pre-Requisites, Co-Requisites, & Other Restrictions
ACCT 6201 or Equivalent. Students who have taken ACCT 3331 or its equivalent may not take ACCT 6330 for credit.
Course Description
A study of external financial reporting, including measurement and reporting of cash, receivables, inventories, property, plant, and equipment, and intangibles. Financial statement presentation issues are analyzed to gain an appreciation for the impact of generally accepted accounting principles on business decisions.
Learning Outcomes
Students will have an understanding of principles, assumptions, and constraints (as outlined in the FASB’s conceptual framework) that guide financial reporting. Students will be able to prepare all steps in the accounting cycle in accordance with generally accepted accounting principles (GAAP) and will be able to apply GAAP to properly value assets.
Required Texts & Materials
Intermediate Accounting (6th Edition) with British Airways Annual Report by J. David Spiceland, ISBN: 9780077395810
Suggested Materials
Calculator with the ability to perform financial functions
ACCT 6330.501.11F Course Syllabus
Page 1 of 2
COURSE POLICIES Grading Criteria
The overall course grade will be calculated based on two mid-terms and a final exam. The first mid-term will cover the first 1/3 of the course, the second mid-term will cover the second 1/3 of the course, and the final will cover the entire course but will be more heavily weighted toward the final 1/3 of the course material. The overall course grade will be computed as follows: Mid-Term with the Lower Score: 25% Mid-Term with the Higher Score: 35% Final Exam: 40%
Make-Up Exams
Students must take all exams. No make-up exams will be given. Students with anticipated excused absences (such as for religious holy days) must contact the professor well in advance for approval and scheduling. Those who do not show up for an exam without making prior arrangements with the professor will receive a zero for that exam (unless there is a verifiable medical or family emergency with written substantiation).
Class Procedures
Lecture outlines and recommended practice questions will be posted online as the course progresses. Solutions to the questions will not be graded. Nevertheless, working through them is important because they often reflect the type of questions to appear on the exams.
UT Dallas Syllabus Policies & Procedures
The information contained in the following link constitutes the University’s policies and procedures segment of the course syllabus. Please go to http://go.utdallas.edu/syllabuspolicies for these policies.
ASSIGNMENTS & ACADEMIC CALENDAR Date 8/29 9/5 9/12 9/19 9/26 10/3 10/10 10/17 10/24 10/31 11/7 11/14 11/21 11/28 12/5 12/12
Topic Introduction LABOR DAY – NO CLASS Review of the Accounting Process Balance Sheet and Disclosures Income Statement and Statement of Cash Flows MID-TERM 1 Income Measurement and Profitability Analysis Time Value of Money Cash and Receivables Inventories: Measurement MID-TERM 2 Inventories: Additional Issues Property, Plant, and Equipment and Intangible Assets: Acquisition and Disposition Property, Plant, and Equipment and Intangible Assets: Utilization and Impairment Investments FINAL EXAM
Related Chapter(s) Ch. 1 Ch. 2 Ch. 3 Ch. 4 Ch. 1-4 Ch. 5 Ch. 6 Ch. 7 Ch. 8 Ch. 5-8 Ch. 9 Ch. 10 Ch. 11 Ch. 12 Ch. 1-12
The descriptions and timelines contained in this syllabus are subject to change at the discretion of the Professor.
ACCT 6330.501.11F Course Syllabus
Page 2 of 2
The University of Texas at Dallas
Course Professor Term Meetings
ACCT 6330.501.11F, Intermediate Financial Accounting I Chad M. Rosen, CPA, MBA, MS Fall 2011 Mondays 7:00pm-9:45pm, SOM 1.212
PROFESSOR’S CONTACT INFORMATION Phone Email Address Office Location Office Hours
(972) 883-5945 (Nikki Tadlock, Secretary III)
[email protected] (use this and not eLearning or WebCT mail) SOM 2.710 By Appointment, Mondays 6:00pm-7:00pm
GENERAL COURSE INFORMATION Pre-Requisites, Co-Requisites, & Other Restrictions
ACCT 6201 or Equivalent. Students who have taken ACCT 3331 or its equivalent may not take ACCT 6330 for credit.
Course Description
A study of external financial reporting, including measurement and reporting of cash, receivables, inventories, property, plant, and equipment, and intangibles. Financial statement presentation issues are analyzed to gain an appreciation for the impact of generally accepted accounting principles on business decisions.
Learning Outcomes
Students will have an understanding of principles, assumptions, and constraints (as outlined in the FASB’s conceptual framework) that guide financial reporting. Students will be able to prepare all steps in the accounting cycle in accordance with generally accepted accounting principles (GAAP) and will be able to apply GAAP to properly value assets.
Required Texts & Materials
Intermediate Accounting (6th Edition) with British Airways Annual Report by J. David Spiceland, ISBN: 9780077395810
Suggested Materials
Calculator with the ability to perform financial functions
ACCT 6330.501.11F Course Syllabus
Page 1 of 2
COURSE POLICIES Grading Criteria
The overall course grade will be calculated based on two mid-terms and a final exam. The first mid-term will cover the first 1/3 of the course, the second mid-term will cover the second 1/3 of the course, and the final will cover the entire course but will be more heavily weighted toward the final 1/3 of the course material. The overall course grade will be computed as follows: Mid-Term with the Lower Score: 25% Mid-Term with the Higher Score: 35% Final Exam: 40%
Make-Up Exams
Students must take all exams. No make-up exams will be given. Students with anticipated excused absences (such as for religious holy days) must contact the professor well in advance for approval and scheduling. Those who do not show up for an exam without making prior arrangements with the professor will receive a zero for that exam (unless there is a verifiable medical or family emergency with written substantiation).
Class Procedures
Lecture outlines and recommended practice questions will be posted online as the course progresses. Solutions to the questions will not be graded. Nevertheless, working through them is important because they often reflect the type of questions to appear on the exams.
UT Dallas Syllabus Policies & Procedures
The information contained in the following link constitutes the University’s policies and procedures segment of the course syllabus. Please go to http://go.utdallas.edu/syllabuspolicies for these policies.
ASSIGNMENTS & ACADEMIC CALENDAR Date 8/29 9/5 9/12 9/19 9/26 10/3 10/10 10/17 10/24 10/31 11/7 11/14 11/21 11/28 12/5 12/12
Topic Introduction LABOR DAY – NO CLASS Review of the Accounting Process Balance Sheet and Disclosures Income Statement and Statement of Cash Flows MID-TERM 1 Income Measurement and Profitability Analysis Time Value of Money Cash and Receivables Inventories: Measurement MID-TERM 2 Inventories: Additional Issues Property, Plant, and Equipment and Intangible Assets: Acquisition and Disposition Property, Plant, and Equipment and Intangible Assets: Utilization and Impairment Investments FINAL EXAM
Related Chapter(s) Ch. 1 Ch. 2 Ch. 3 Ch. 4 Ch. 1-4 Ch. 5 Ch. 6 Ch. 7 Ch. 8 Ch. 5-8 Ch. 9 Ch. 10 Ch. 11 Ch. 12 Ch. 1-12
The descriptions and timelines contained in this syllabus are subject to change at the discretion of the Professor.
ACCT 6330.501.11F Course Syllabus
Page 2 of 2
