ACG 3151INTERMEDIATE THEORY IIIOffice locations, days, and hours Required Materials Class PoliciesAcademic Honesty and Classroom ConductTentative Grading PolicyExam 1 100Case Analysis/DiscussionsKieso, D., J. Weygandt, and T. Warfield HomeworkGrading ScaleGrade of IncompleteImportant datesPrerequisitesACG 3151 INTERMEDIATE THEORY III Tentative Syllabus – summer 2008 Class hours: Tuesdays, 6:30 p.m. – 9:40 p.m. Instructor Alan Bergman, CPA (561) 271-9005 (Cell) E-mail: [email protected] Office locations, days, and hours I do not maintain traditional office hours. I am usually in the classroom before class. I am available for meeting after 6:00pm as needed. Objectives To further help you develop an understanding of the theoretical foundation of generally accepted accounting principles (GAAP) so that you are better prepared to apply GAAP, research professional issues, and communicate orally and in writing. You will also gain experience in client interaction, problem solving, and preparation of financial statements through the use of Business Activity Model software. Fulfillment of these objectives will help you develop competencies the AICPA believes are necessary for accounting professionals. Required Materials Kieso, D., J. Weygandt, and T. Warfield. 2008. Intermediate Accounting (Twelfth Edition, 2007 FASB Update). Hoboken, NJ: John Wiley & Sons, Inc. Catanach, A.H. and C. Esmond-Kiger. Grinaker. 2007. Business Activity Model, 3rd edition. McGraw-Hill/Irwin. May, C.B. and G.S. May. 2006. Effective Writing: A Handbook for Accountants, 7th edition. Upper Saddle River, NJ: Prentice Hall. (Note: If you have the 6th edition, you may use this.)ACG 3151 Summer 2008 A. Bergman Page 2 Class Policies 1. You will experience a higher likelihood of doing well in this class if you read the textbook prior to coming to class and attempted all homework assignments. 2. You are responsible for the following: a. Use of Blackboard website: Certain assignments, as well as selected solutions to homework exercises will be placed on blackboard. The address is http://blackboard.fau.edu. b. Use of e-mail: You are required to have an e-mail account, either through FAU or a private provider. The account must accept attachments. Instructions to obtain an FAU e-mail account are available on the School of Accounting webpage. Also, you must have access to Word and Excel in order to view and use the information contained in the attachments. You are responsible for any announcements made via e-mail or blackboard. 3. Unless instructed otherwise, all work to be submitted for consideration toward your course grade is to be attempted and completed on an individual basis. 4. Appropriate classroom behavior is expected at all times, including respect for your instructor and peers. All cell phones and beepers are to be turned off or placed on silent mode while you are in the classroom. Disruptive classroom behavior is unfair to students who are attending class to learn, is unfair to the instructor, and will not be tolerated. Academic Honesty and Classroom Conduct A fundamental principle of academic, business, and community life is honesty. Violation of this ethical concept will result in penalties ranging from a grade of ‘F’ in the course to dismissal from the university. In every situation in which a penalty is assessed, a letter of fact will be included in the student’s file. In the academic environment, the following precepts are critical: For most graded assignments, you are expected to work independently. However, team assignments typically require you to work with other students. For both individual and team assignments, you should be careful not to represent the work of others as your own. The Internet is a powerful tool that provides access to a wealth of information. Plagiarism guidelines that apply to printed materials also apply to information and materials obtained from the Internet. Accommodations for Students with Disabilities Students may seek accommodations in accordance with the Americans with Disabilities Act of 1990 (ADA). Students with disabilities who need academic accommodations should review the University’s ADA policy and work directly with the Office for Students with Disabilities (OSD). Students who require special accommodation due to a disability are required to properly execute the required procedures and must register with the OSD and follow all OSD procedures.ACG 3151 Summer 2008 A. Bergman Page 3 All students are referred to Chapter 6C5-4.001, entitled “Honor Code, Academic Irregularities, and Student’s Grievances,” of the Student Handbook. It is the policy of the School of Accounting to adhere to the provisions of this section. Faculty of the School of Accounting will secure the maximum penalty in the event a violation of this section is observed. Tentative Grading Policy Exam 1 100 Exam 2 100 Exam 3 (Final exam) 100 BAM cases 80 Total points 380 No makeup examinations will be given. Case Analysis/Discussions Throughout the semester, case assignments will be given. These assignments will be from the Business Activity Model (BAM) and will require analysis; your analysis will, most likely, result in a written and or oral presentation. The average score on these assignments will be the percentage of the points assigned to the BAM that you receive. All students must participate in the group assignments to receive a grade. Each member of every group will have an opportunity to provide information about the relative contributions of his or her other group members. The grade assigned to each student may differ from his or her group grade depending on the extent of his or her participation. You may form your own groups. Each group should have at least two members and no more than five members (3 to 4 members is the optimal number). I suggest you form your group the first night of class. The BAM assignments are due at the beginning of class. No late BAM requirements will be accepted if one of the group members is present at the beginning of class. NOTE: If you are re-taking Theory 3, you must notify me within the first week of class. You may not be allowed to join a group. If you do not notify me, failure to notify constitutes cheating. Kieso, D., J. Weygandt, and T. Warfield Homework The assigned homework from the textbook will not be collected and graded. It is imperative, however,