Intermediate Accounting Fundamentals Syllabus ACG2100 Class 3707, Spring 2017
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1 Intermediate Accounting Fundamentals Syllabus ACG2100 Class 3707, Spring 2017 Course Information Intermediate Accounting Fundamentals - ACG2100 Class 3707 Date: January 9 to May 1, 2017 This course expands on topics covered in Financial Accounting course ACG 2021 and presents them within a conceptual framework determined by generally accepted accounting principles. Financial accounting functions, theory and recognition and measurement of assets are covered. Pre-reqs: Prerequisite: ACG 2021 with a grade of "C" or higher. Corequisite: ACG Credits: 3 Instructor Information Lawrence Cohen, MPAcc cohenlp@seminolestate.edu Instructional Mode Lecture and Discussion Instruction includes classroom lecture and discussion. 1
2 Textbook Information Required Textbook Intermediate Acct.(ll), 2014 Fasb Update Author: Kieso ISBN: Publisher: Wiley Edition: 15TH 13 Buy: $ New $ Used E-book: $ E-book rental: $ Measurable Course Objectives Measurable Course Objectives are outcomes students are expected to achieve by the end of the course. Given a comprehensive set of financial date related to fundamental accounting principles, complete the accounting cycle activities. Given information related to accounting standards, describe the role of the various stakeholders in developing accounting standards, and explain how these standards facilitate the use of financial statements in organizations. Given the environment of financial accounting, describe the development of a conceptual framework and the nature and measurement of financial statement elements. 2
3 Given financial data recorded in an accounting information system, prepare a statement of income and a statement of retained earnings. Given financial data recorded in an accounting information system, prepares a statement of financial position and a statement of cash flows. Given the need to measure and analyze the relative values of cash inflows and outflows in evaluating alternative investment opportunities and periodic payments necessary to meet future obligations, determine the future cash flows and present value of financial statement elements. Given the details of the liquid assets of a business enterprise, distinguish the management and control issues, and apply related accounting concepts and procedure in order to properly account for these financial elements. Given the importance of the inventory account to merchandising and manufacturing companies as a significant asset, determine how inventory is valued and analyzed. Collegewide Student Learning Outcomes The Collegewide Student Learning Outcomes assessed and reinforced in this course include the following: Communication Critical Thinking Global Sociocultural Responsibility Attendance Policy The College recognizes the correlation between attendance and both student retention and achievement. Per College Policy Students are expected to attend all classes, actively participate and complete all assigned course work for all courses for which they are registered. For online classes, attendance is determined by consistently logging in and accessing the course content and completing courses in accordance with the syllabus. Simply logging in to an online class does NOT count as attendance. Students must engage in an academically-related activity. Academic Integrity As members of the Seminole State College of Florida community, students are expected to be honest in all of their academic coursework and activities. Academic dishonesty, such as cheating of any kind on examinations, course 3
4 assignments or projects, plagiarism, misrepresentation and the unauthorized possession of examinations or other course-related materials, is prohibited. Plagiarism is unacceptable to the college community. Academic work that is submitted by students is assumed to be the result of their own thought, research or self-expression. When students borrow ideas, wording or organization from another source, they are expected to acknowledge that fact in an appropriate manner. Plagiarism is the deliberate use and appropriation of another's work without identifying the source and trying to pass-off such work as the student's own. Any student who fails to give full credit for ideas or materials taken from another has plagiarized. Students who share their work for the purpose of cheating on class assignments or tests are subject to the same penalties as the student who commits the act of cheating. When cheating or plagiarism has occurred, instructors may take academic action that ranges from denial of credit for the assignment or a grade of "F" on a specific assignment, examination or project, to the assignment of a grade of "F" for the course. Students may also be subject to further sanctions imposed by the judicial officer, such as disciplinary probation, suspension or dismissal from the College. Withdrawal Policy A student desiring to withdraw from a course after the add/drop period should initiate withdrawal procedures with an instructor or counselor. Withdrawals are not official until the withdrawal form is completed and given to the Office of Enrollment Services and Registrar. Withdrawal deadlines are published in the official College Catalog Academic Calendar. Accommodation Statement Seminole State College abides by Section 504 of the Rehabilitation Act of 1973 and the Americans with Disabilities Act (ADA), which stipulates that no student shall be denied the benefits of an education 'solely by reason of a handicap.' Disabilities covered by law include, but are not limited to psychiatric impairments, learning disabilities and hearing, sight or mobility impairments. If you have a disability that may have some impact on your work in this class and for which you may require accommodations you must contact the Disability Support Services Office (DSS) to facilitate the accommodation process. 4
5 Campus locations and phone numbers for DSS are: Sanford/Lake Mary Campus, Room A-101, Altamonte Campus, Room ALT 107, Heathrow Campus, Room HEA 115, Oviedo Campus, Room OVF 102-D, College Emergency Information In case of emergency conditions (such as tropical storms, hurricanes, power outages, etc), verify the college is open and classes are being held by calling or The Seminole State homepage will also feature updated announcements ( Seminole State College also offers enrolled students a mobile app called LifeLine Response. The app allows the College to send alerts and push notifications about potentially dangerous situations on campus and supplements emergency communications that are already in place. Students can also use the app for their own safety when traveling outside of the College. Students can download the app through the Google Play Store or Apple App Store and register using their Seminole State address. For more information, visit FERPA The Family Educational Rights and Privacy Act (FERPA) affords students certain rights with respect to their education records. Students have the right to have some control over the disclosure of information from the records. It is Seminole State Colleges policy to comply with the requirements of FERPA and to prevent improper disclosure of personally identifiable information from the records. For more details on FERPA, please refer to the FERPA information on the Seminole State website College Communication Student Office 365 All official from the College is sent to your Seminole State Office 365 student address. When contacting the college students should use their student accounts to ensure that communication is delivered to the appropriate party. Be sure to check your account regularly for information important to your academic and financial records. To access your student account, visit for instructions. 5
6 Canvas Messages Students currently enrolled in online or hybrid courses should use the Inbox link within their Canvas course to communicate with the professor. It is important for students to check the inbox regularly for important communication from the instructor. Seminole State Text Sign up for Seminole State Text and you will receive messages pertaining to registration dates, tuition deadlines, financial aid, emergency campus closings and changes to your student record or classes. To sign up to receive text messages, visit Student Code of Conduct It is the responsibility of a student to observe campus rules and regulations and to help maintain appropriate conditions in the classroom, on the campus, and in the community. The Student Code of Conduct is a statement of Seminole State s expectations regarding student standards of conduct, both academic and nonacademic. It is the student s responsibility to read the Code of Conduct and follow its expectations. The Student Code of Conduct can be found at A Tobacco-Free College To promote the health and wellness of the Seminole State College community, the use if tobacco of any kind and in any form is prohibited on all College-owned and/or operated facilities. This includes tobacco use in personal vehicles while on College property. The College Tobacco-Free Policy can be found at URL of Online Syllabus Online version: PDF version: ACG2100 6
7 Class Assignments Assigned Problems Spring 17 Chapter Type WileyPlus Assignment Non-graded practice problems CH2 Practice Questions 22,31,32,37 NA BExercises 1,2,4,6,7,8,11 NA Exercises 1,3,5,6 NA CH3 BExercises 3,4,7,8,10,11,12,13 1,2,5,6,9 Exercises 1,4,5,7,9,11,16,17,18 2,3,6,8,10,12,13,14,15,19,20, 21,22,23 Problems 6, 8,9,12 1,2,3,4,5,7,10,11 7
8 CH4 BExercises 2,3,6,7,9,10,11 1,4,5,8 Exercises 2,6,10,11,14,16 1,3,4,5,7,8,9,12,13,15,17 Problems 2,3,7 1,4,5,6 CH5 BExercises 2,3,4,5,7,10 1,6,8,9,11,12,13,14,15,16 Exercises 2,7,10,12,14,17 1,3,4,5,6,8,9,11,13,15,16,18 Problems 4,5,6 1,2,3 CH6 BExercises 1,2,5,7,8,10,11,15 3,4,6,9,12,13,14,16,17 Exercises 4,10,11,12,17 1,2,3,5,6,7,8,9,13,14,15,16,18,19,20,21,22 Problems 4,7,8,11,15 1,2,3,5,6,9,10,12,13,14 8
9 CH7 BExercises 1,2,3,4,5,7,13,14 6,8,9,10,11,12,15,16,17 Exercises 2,4,12,16,17,22 1,3,5,6,7,8,9,10,11,13,14,15,18,19,20,21,23 Problems 2,3,5,10,13 1,4,6,7,8,9,11,12,14,15 Ch8 BExercises 2,3,4,5,6 1,7,8,9 Exercises 3,5,6,7,8,11,12 1,2,4,9,10,13,14,15,16,17,18,19,20 Problems 2,3,6 1,4,5,7 Ch9 BExercises 2,5,6,7,8 1,3,4,9 Exercises 1,6,8,10,12,16,21 2,3,4,5,7,9,11,13,14,15,17,18,19,20 Problems 2,7,10 1,3,4,5,6,8,9 9
10 Ch10 BExercises 2,3,4,5,8,9,14 1,6,7,10,11,12,13 Exercises 3,7,11,13,14,18 1,2,4,5,6,8,9,10,12,15,16,17,19,20,21,22,23 Problems 1,2,4,7,9 3,5,6,8,10,11 Ch11 BExercises 5,10 1,2,3,4,6,7,8,9 Exercises 2,3,9,12,14,16,18,22 1,4,5,6,7,8,10,11,13,15,17,19,20,21,23 Problems 8,10,11 1,2,3,4,5,6,7,9 10
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