College of Business Administration California State University San Marcos

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1 College of Business Administration California State University San Marcos SYLLABUS ACCT 301 Intermediate Accounting I Fall, 2006 MH 101 TR 1:00 2:50 P.M. Dr. Mary Thomas Keim Office: MH 360 Phone: mkeim@csusm.edu Office Hours: TR 10:00 A.M. 11:00 P.M. or by appointment Course Objectives: The primary objective of this course is to provide the students with an understanding of the accounting theory and practice of financial accounting. In this course, students will examine issues related to asset valuation and income determination based on current generally accepted accounting principles (GAAP) primarily in the U.S. environment with contrasts to the non-u.s. business environment. The course is also designed to provide students with the research skills necessary for successful completion of the CPA exam and other professional licensing exams. Textbooks: Required Text: - Intermediate Accounting, by Kieso, Weygandt, and Warfield, 11 th edition with FASB Update, Wiley Publishing; - A Writer s Reference, Hacker, 5 th Edition, Bedford St. Martin s Publishing Co. or similar current writer s manual Optional References: Working Papers to Intermediate Accounting Study Guide to Intermediate Accounting Problem Solving Survival Guide, Vol. 1 Prerequisites: Students in this course must have passed ACCT 201/202 (203) or a recognized equivalent course with a grade of C or better. Note: A grade of C- is not a passing grade in the College of Business Administration. The professor reserves the right to administratively drop, at any point, any student who has not met the prerequisites. Students choosing to withdraw from this course are responsible for doing so according to University procedures and deadlines. If you fail to complete the appropriate withdrawal paperwork at the Registrar s office, you will receive an F for the course. Expectations and Grading: Students are expected to keep current with all reading and homework assignments provided in this syllabus. The topics covered in the first few weeks (Chapters 1-6) provide a foundation for the remaining material of this course and any other financial accounting courses. If you do not remain current for these early weeks, you will find it harder to understand the later material. Unannounced quizzes may be given at the beginning of class to ensure that students are prepared for class. The quizzes will have a limited time allotment and no make-up quizzes will be allowed.

2 You should expect to spend an average of three hours preparation time for every hour spent in class. Therefore, this 4-hour class should require a minimum of 12 hours per week, excluding class time. Learning from and with peers is an integral part of the collegiate learning process. You are encouraged to discuss the topics covered in this class and the homework with class colleagues. Students are strongly advised to form study groups whenever possible. However, this should not result in duplicate homework assignments, i.e. all students should write up individual homework, rather than copying from a colleague. Grades will be based on the following: Unit exams 20%) 60% Comprehensive final exam 25% Written assignments 10% Homework/Quizzes/Participation 5% Total 100% Exam grades of: % = A 80-89% = B 70-79% = C 60-69% = D <60% = F Semester grades will be assigned with pluses and minuses. Examinations: There are no makeup exams! If you must miss an exam, you must inform the professor as soon as possible and provide official evidence. Unless the absence is excused, you will receive a zero on the missed exam. If the absence is excused, the points will be rolled forward to the comprehensive final. Written Assignments: California State University San Marcos has a 2,500 word writing requirement for each course. To fulfill the requirement in this course, students will complete written assignments during the semester. The due dates for each assignment will be announced in class when the topic for each assignment is given. Each assignment requires a significant amount of preparation before writing the assignment. All written work should be your own, and all papers should be thoroughly checked for plagiarism (see attached Code of Academic Honesty). Papers will be uploaded to a computerized plagiarism checker for detection; all plagiarism will be subject to academic discipline. Late assignments will not be accepted! Students must demonstrate critical thinking and analytical problem-solving skills in the written assignments. Students should pay particular attention to grammar, spelling and text organization of the completed papers. Students may be selected at random to present their assignment before the class. Academic Integrity: The accounting profession has until recently been a self-regulated profession, in large part because of the ethical standards of the members. In fact, the value of the attest function (auditing) rests entirely on the respect earned by auditors.

3 Although the profession s reputation has suffered during the past few years, both members and educators are actively working to restore the public trust. I expect you either to have or to develop a similar standard of integrity for your behavior at CSUSM and in the business world. Therefore, although I encourage you to discuss concepts in order to increase your understanding of the material, each of you is required to write up your answers independently, i.e. I should never receive two identical papers. Attached to this syllabus is a copy of the University Code of Conduct, which is applicable to all students. It is strongly suggested that you read it and make sure you understand its application to this course. If you need additional guidance, please ask questions in class or stop by during office hours to clarify.

4 Day Date Assignment Due ACCT 301 Financial Accounting Tentative Lesson Plan Fall, 2006 R 08/24 Ch. 1; C1-10, 1-12 in class; Ch. 2 T 08/29 C1-2, 1-8; Ex. 2-2, 2-5, 2-7 ; Ch. 3 R 08/31 Ex. 3-1, 3-5, 3-7, 3-14, 3-16; P3-1 ; Ch. 4 T 09/05 P3-4; Ex. 4-5, 4-11, 4-12, C4-4, C4-6; Ch. 5; R 09/07 Ex. 5-2, 5-10, 5-16 ; P5-3 ; C5-2 T 09/12 Review at instructor s discretion R 09/14 EXAM #1 Chs. 1-5 T 09/19 Ch. 6; Ex. 6-1; in class Ex. 6-3, 6-7, 6-8, 6-12 R 09/21 Ex. 6-13, 6-14, 6-16; Ch. 18 T 09/26 Ex. 18-2, 9, 11, 13, 15 R 09/28 P18-14, 17; Ch. 7 T 10/03 Ex. 7-1, 7-7, 7-16, 7-18; P7-4, 7-14 R 10/05 P7-5; Ch. 17 T 10/10 Ex. 17-1, 3, 4, 5, R 10/12 Ex , P17-3 T 10/17 Exam #2 Chs. 6, 18, 7, 17 R 10/19 Ex. 8-3, 9, 11, 21 T 10/24 Ex. 8-24, 25, P8-2, 6, 11; Ch. 9 R 10/26 Ex. 9-3, 7, 11, 12; P9-2, T 10/31 P9-4, 9; Ch. 10 R 11/02 Ex. 10-1, 4, 9, 11, 16, 21, 24 T 11/07 P10-3, 4, 7; Ch. 11 R 11/09 Ex. 11-4, 7, 11, 15, 16, 19, 24; Ch. 12 T 11/14 Ex. 12-1, 4, 8, 10, 13, 15, 16 R 11/16 Exam #3 Chs T 11/21 Ch. 13; Ex R 11/23 THANKSGIVING BREAK T 11/28 Ex. 13-5, 11, 13, 14, 19; Ch. 14 R 11/30 Ex. 14-1, 4, 5, 9, 14, 17(a) T 12/04 P. 14-2, 10; T 12/12 FINAL EXAM COMPREHENSIVE; 11:30 A.M. 1:30 P.M.

5 EXAM POLICIES 1. Bring the following to every exam: student ID, a green scantron, pencils (preferably a Pentel type, but if not, be sure your pencils are sharpened before the exam begins), an eraser, and a calculator. 2. Place all bags, books, and other materials at the front or side of the room, and remove any hats. 3. Do not talk to other students after the exam has been handed out. If you have a question, please raise your hand or come to the front of the room. 4. If you are late, do not disturb your colleagues in the class. Take the closest available seat and you will be provided with an exam. 5. Make a plan of how you will complete the exam. Attempt the questions you find easiest first. Do not spend too much time on each question. If you cannot answer the question after a reasonable period of time, make a note by the question and come back to it later if you have time. 6. Turn in all parts of the exam unless instructed otherwise. 7. Stop writing PROMPTLY when time is called. Continuing to write after time is called will result in your paper not being accepted for grading. 8. The University Policy on Academic Honesty states the following: Cheating is defined as using or attempting to use unauthorized materials, information, or study aids in any academic exercise Students completing any examination should assume that external assistance (e.g. books, notes, calculators, conversation with others) is prohibited unless specifically authorized by the instructor. It is your responsibility to make sure that you are in compliance with University policies on academic honesty. Any violations of this policy will be considered seriously and may be reported to the office of the Vice-President for Student Affairs.

6 University of California San Marcos Policy on Academic Honesty The maintenance of academic integrity and quality education is the responsibility of each student within this University and the CSU system. Cheating and plagiarism in connection with an academic program at a campus is listed in Section 41301, Title 5, California Code of Regulations, as an offense for which a student may be expelled, suspended, put on probation, or given a less severe disciplinary sanction. Academic dishonesty is an especially serious offense. It diminishes the quality of scholarship and defrauds those who depend upon the integrity of the campus programs. Such dishonesty includes: Cheating Using or attempting to use unauthorized materials, information, or study aids in any academic exercise. 1. Faculty members are strongly encouraged to make every reasonable effort to foster honest academic conduct. This includes adequate communication of expectations about what kinds of collaboration are acceptable within the course. Instructors should state in course syllabi their policies and procedures concerning examinations and other academic exercises as well as the use before examinations of shared study aids, examination files, and other related materials and forms of assistance. 2. Students completing any examination should assume that external assistance (e.g. books, notes, calculators, conversation with others) is prohibited unless specifically authorized by the instructor. 3. Students must not allow others to conduct research or prepare any work for them without advance authorization from the instructor. 4. Students who are required to do a paper in a course should assume that submitting the same or similar paper to different courses (regardless of whether it is in the same semester or in different semesters) is not permitted without the explicit permission of the instructors of both courses. Fabrication Falsification or invention of any information or citation in an academic exercise. 1. Invented information may not be used in any laboratory experiment or other academic exercise without notice to and authorization from the instructor. It would be improper, for example, to analyze one sample in an experiment and covertly invent data based on the single experiment for several more required analyses.

7 2. One must use/acknowledge the actual source from which cited information was obtained. For example, a student may not reproduce sections from a book review and indicate that the section was obtained from the book itself. 3. Students who attempt to alter and resubmit returned academic work with intent to fraud the faculty member will be in violation of this section. For example, a student may not change an answer on a returned exam and then claim that they deserve additional credit. Facilitating Academic Dishonesty Dishonesty - Intentionally or knowingly helping or attempting to help another to commit an act of academic dishonesty. 1. For example, a student who knowingly allowed copying from his or her paper during an examination would be in violation of this section. 2. Providing information about the contents of an examination to a student who will later take the examination, or taking an examination on behalf of another student are violations of academic honesty. Plagiarism - Intentionally or knowingly representing the words, ideas, or work of another as one s own in any academic exercise. - The act of incorporating the ideas, words, sentences paragraphs, or parts thereof, or the specific substance of another s work, without giving appropriate credit, and representing the product as one s own work. - The act of putting one s name as an author on a group project to which no contribution was actually made; and - Representing another s artistic/scholarly works such as musical compositions, computer programs, photographs, paintings, drawings, sculptures, or similar works as one s own. Direct Quotation: Every direct quote must be identified by quotation marks, or by appropriate indentation or by other means of identification, and must be promptly cited in a footnote. Proper footnote style for academic departments is outlined by such manuals as the MLA Style Sheet, APA Publications Manual, or K. L. Turabian s A Manual for Writers of Term Papers, Theses and Dissertations. Paraphrase: Prompt acknowledgment is required when material from another source is paraphrased or summarized in whole or in part in your own works. To acknowledge a paraphrase properly, one might state: to paraphrase Locke s comment& and conclude with a footnote identifying the exact reference. A footnote acknowledging only a directly quoted statement does not suffice to notify the reader of any preceding or succeeding paraphrased material. Borrowed Facts of Information: Information obtained in one s reading or research which is not common knowledge among students in the course must be acknowledged. Examples of common knowledge might include the names of leaders of prominent nations or basic scientific laws.

8 Material which contributes only to the student s general understanding of the subject may be acknowledged in the bibliography and need not be immediately footnoted. When direct quotations are used, however, quotation format must be used and prompt acknowledgment is required.

ACADEMIC POLICIES AND PROCEDURES

ACADEMIC POLICIES AND PROCEDURES ACADEMIC INTEGRITY OF STUDENTS Academic integrity is the foundation of the University of South Florida s commitment to the academic honesty and personal integrity of its University community. Academic