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ACC 322

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You are expected to follow the Augsburg Honesty Policy which is printed in the program manual. We assume that you have read the honesty policy, understand it, and are following it. Except when the assignment expressly encourages group work, it is assumed that all course work will be your own. You may not copy other students’ work. The first occurrence of plagiarism will result in the failure of the assignment. A student who commits plagiarism a second time will fail the course.Students’ Rights and ResponsibilitiesStudents with formally diagnosed learning or physical differences have legal rights to course modifications. Those who qualify should identify themselves to the instructor as soon as possible in order to obtain extra assistance.Accounting 322Accounting Theory and Practice IInstructor: Doug Schryver, MBA and CPA ([email protected]) Prerequisites: ACC 221 & 222Course DescriptionAn analysis of financial accounting with emphasis on accounting theory pertaining to financial statements, income concepts, valuation concepts, FASB statements, and other relevant issues as applied mostly to assets.Course ObjectivesIn this course students will extend their understanding of principles of financial accounting by learning more extensive concepts and applying those concepts to financial transactions and financial statements.TextsNikolai, Loren A., John D. Bazley, Jefferson P. Jones. Intermediate Accounting, 11th Edition. Cengage Learning, 2009.Harvard Business School Case: Chemalite.List of Expectations1) Grading scaleGrade Grade Points DescriptionA 4.00 ExcellentA- 3.67B+ 3.33B 3.00 GoodB- 2.67C+ 2.33C 2.00 SatisfactoryC- 1.67D+ 1.33D 1.00 PoorD- 0.67F 0.00 Failure2) Evaluation Methods:Exams (highest four @50 pts per exam): 200Participation: 40Homework: 40Final Exam: 120Total Points: 400HomeworkTo succeed in accounting, students will need to complete the homework. In order to obtain credit for homework, you must be in class. You are expected to have your homework completed by the time we have class.ParticipationStudents are encouraged to participate in class discussion. In addition, we will be conducting several active learning techniques such as in-class quizzes, assignments and small group work which will be assigned points. If you are not in class, you will lose your points for those assignments.Final ExamThe final exam will be comprehensive.Policy on AttendancePlease see participation section to for further discussion. Attendance is expected in this class.Course ScheduleWeek # Class Discussion ProblemsWeek 1 Introduction/Class overviewChapter 1 - The Environment of Financial ReportingWeek 2 Chapter 2 - Financial Reporting - It's Conceptual FrameworkReview Homework - Chapter 2Chapter 3 - Review of Company's Accounting SystemC-6,7,13,15E-2, 6, 8, 10 P-1, 3, 5, 8Week 3 Chapter 4 - Balance Sheet and Statement of Changes in SE E4-12, P-3Review Homework - Chapters 3 and 4Review for Exam #1Exam #1 (Chapters 1 thru 4)Chapter 5 - Income Statement and Statement of Cash FlowsP-5, 11, 12E-5, 11, 12, 13, 19Week 4 Travel (No classes this week)Week 5 Chapter 6 - Additional Aspects of Financial Report and AnalysisReview Homework - Chapters 5 and 6Chapter 7 - Cash and ReceivablesE1, 2, 4, 6, P-11, 12E-15, 16, 18, 20, 21, P-7, 8Week 6 Review Homework - Chapter 7Review for Exam #2Week 7 Exam #2 (Chapters 5 thru 7)Chapter 8 - Inventories - Cost Measurement and Flow Assumptions E- 2, 3, 11, 13, 14, P-1, 2, 9, 10Week 8 Review Homework - Chapters 8Chapter 9 - Inventories - Special ValuationsE-1,2,5,10 (part 3),12 (part 3),13,14, P-1,4,14Week 9 Review Homework - Chapters 9Review for Exam #3Week 10 Exam #3 (Chapters 8 and 9)Chapter 10 - Property, Plant, and Equipment: Acquisition and Disposal E-7, 8,10, 16, P-1,2,11Week 11 Fall BreakWeek 12Review Homework - Chapter 10Chapter 11 - Depreciation and Depletion E-7, 8, 13, P-1, 7, 10Week 13 Review Homework - Chapter 11Review for ExamWeek 14 Exam #4 (Chapters 10 and 11)Chapter 12 – IntangiblesReview Homework - Chapter 12HBS Case Study – ChemaliteReview for FinalE - 1, 3, 6 Week 16 Final ExamAdditional CommentsExplanation of GradesAugsburg’s grading system uses the following definitions: Grade Grade Points DescriptionA 4.00 ExcellentA- 3.67B+ 3.33B 3.00 GoodB- 2.67C+ 2.33C 2.00 SatisfactoryC- 1.67D+ 1.33D 1.00 PoorD- 0.67F 0.00 FailureA “Pass” grade is 2.0 or above.Grading Policy and Late AssignmentsYou must submit assignments on time. If you need an extension, you must talk to us in advance to negotiate a new deadline. If you have not been given an extension in advance and you turn in a late assignment, you will be docked half a grade (from a 4.0 to a 3.5 or 3.5 to a 3.0, 3.0 to a 2.5, 2.5 to a 2.0, etc.) If you are more than one week late, you will be docked a full grade. No assignments will be accepted more than two weeks after the original deadline; a “0” will be given after that. Assignments due near the end of the semester will not be accepted after the last day of the semester.Augsburg Honesty PolicyYou are expected to follow the Augsburg Honesty Policy which is printed in the program manual. We assume thatyou have read the honesty policy, understand it, and are following it. Except when the assignment expressly encourages group work, it is assumed that all course work will be your own. You may not copy other students’ work. The first occurrence of plagiarism will result in the failure of the assignment. A student who commits plagiarism a second time will fail the course.Students’ Rights and ResponsibilitiesStudents with formally diagnosed learning or physical differences have legal rights to course modifications. Thosewho qualify should identify themselves to the instructor as soon as possible in order to obtain extra


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