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CUNY ACC 330 - Syllabus

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August 1, 2013 1 BOROUGH OF MANHATTAN COMMUNITY COLLEGE The City University of New York Accounting Department Intermediate Accounting I Prof.___________________ ACC 330 Office:_________________ Credit/Hours: 3crs /4 hrs Phone:_______________ Email:_________________ Course Description: The course begins with a review of the accounting cycle after which students will examine the following topics: Conceptual framework underlying financial accounting, income statement and balance sheet presentation, the time value of money, accounting for cash, receivables, inventory cost and valuation procedures, plant and equipment accounting, depreciation and depletion and accounting for intangible assets. Special attention is given to the convergence of U.S. and International Reporting Standards. Prerequisite: ACC 222 Course Student Learning Outcomes (Students will be able to…) Measurements (means of assessment for student learning outcomes listed in first column) 1. Prepare a single-step and multi-step income statement and properly report discontinued operations, extraordinary items, changes in accounting principle and estimates and the treatment for corrections of errors. 1. Homework (questions, exercises and problems), quiz and test questions and comprehensive final exam. 2. Identify the major classifications of a balance sheet and which balance sheet information requires supplemental disclosure as well as the major disclosure techniques. 2. Homework (questions, exercises and problems), quiz and test questions and comprehensive final exam. 3. Solve future and present value of single sum, ordinary annuity and annuity due problems 3. Homework (questions, exercises and problems), quiz and test questions and comprehensive final exam. 4. Explain accounting issues related to recognition and valuation of accounts receivable and notes receivable. 4. Homework (questions, exercises and problems), quiz and test questions and comprehensive final exam. 5. Identify the major classification of inventory, distinguish between the perpetual and periodic inventory systems, compare the cost flow assumptions used to account for inventories, and apply the dollar value LIFO, Lower-of-cost-or-market, gross profit, and retail inventory methods. 5. Homework (questions, exercises and problems), quiz and test questions and comprehensive final exam.August 1, 2013 2 Below are the college’s general education learning outcomes that will be covered and assessed in this course. Required Textbook And Materials: Intermediate Accounting Volume I - 7th Edition - BMCC Custom Edition, Spiceland, Sepe and Nelson Evaluation and Requirements of Students Conduct Of The Course: The course will consist of four hours per week. Sessions will consist of part lecture and part class discussion. Each student is expected to complete the reading and problem assignments in the text prior to class. This is necessary to enable the student to participate in class discussion. Assignments are expected to be completed on time. Solutions to problems assigned for homework as well as questions which may be raised by the instructor, will be discussed in class. Students are also encouraged to ask questions on any matters that are not clear to them. Announced examinations will be conducted periodically and quizzes may given at any time without notice. Students may use calculators on examinations, but they must not be programmable models nor cell phones. General Education Learning Outcomes Measurements (means of assessment for general education goals listed in first column) Communication Skills- Students will be able to write, read, listen and speak critically and effectively. Note taking, quiz and test questions and comprehensive final exam. Quantitative Reasoning- Students will be able to use quantitative skills and the concepts and methods of mathematics to solve problems. Homework (questions, exercises and problems), quiz and test questions and comprehensive final exam. Information & Technology Literacy- Students will be able to collect, evaluate and interpret information and effectively use information technologies. Students are encouraged to access web based learning platforms supplied by the book publisher. Values- Students will be able to make informed choices based on an understanding of personal values, human diversity, multicultural awareness and social responsibility. Student Development Cases on ethical dilemmas are included in the syllabusAugust 1, 2013 3 Grading: The final grade for the course will be determined as follows: Class Examinations 60% Final Examination 40% TOTAL 100% Announced examinations will be conducted periodically and quizzes may be given at any time without notice. There are no make-up examinations or quizzes. If you miss an examination or quiz, the remaining examinations or quizzes will increase in value. Students may use calculators on examinations, but they must not be programmable models. Cell phone calculators are not allowed during examinations. INC grades are given only to students who are passing the course and cannot take the final examination at its regularly scheduled time due to circumstances beyond their control (illness, accidents, etc.). INC will not be given to students who fall behind in their assignments and class attendance. Excessive class absences will result in an F grade. Required Term Project: See Instructor College Attendance Policy At BMCC, the maximum number of absences is limited to one more hour than the number of hours a class meets in one week. For example, you may be enrolled in a three-hour class. In that class, you would be allowed 4 hours of absence (not 4 days). In the case of excessive absences, the instructor has the option to lower the grade or assign an F or WU grade. Academic Adjustments For Students With Disabilities Students with disabilities who require reasonable accommodations or academic adjustments for this course must contact the Office of Accessibility. (Rm. N320, Phone 220-8180). BMCC is committed to providing equal access to all programs and curricula to all students. BMCC Policy On Plagiarism And Academic Integrity Statement Plagiarism is the presentation of


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