Accounting 242 Intermediate Accounting II. Fall 2010 Thursday 6:30 p.m. to 9:20 p.m.
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1 Accounting 242 Intermediate Accounting II Fall 2010 Thursday 6:30 p.m. to 9:20 p.m. INSTRUCTOR: Anita L. Cotton, CPA, CMA (See note under WEBCT) CAMPUS ROOM PHONE OFFICE HOURS Skokie B Monday & Wednesday 10:50 a.m. to 11:50 a.m. Tuesday 2:15 p.m. to 3:15 p.m. Thursday 2:15p.m. -3:15 p.m.; 5:15 p.m. to 6:00 p.m. I. Course Information Prefix Number Name Credit Lecture Lab ACC 242 Intermediate Accounting II 3 hours 3 hours 0 hours II. Course Prerequisite Recommended: ACC 241- Intermediate Accounting I III. Course Catalog Description Course presents general financial theory and practice relating to liabilities and equity sections of balance sheet. Content includes study of dilutive securities, earnings per share, accounting for income taxes, pension costs and leases, statement of cash flows, and financial reporting. IV. Learning Objectives To prepare students to demonstrate understanding of concepts and the ability to solve problems in the areas of: A. Stockholders Equity B. Earnings per Share C. Investments on Financial Statements D. Revenue Recognition E. Accounting for Income Taxes F Accounting for Pensions/Benefits G. Leases H. Accounting Changes and Errors I. Cash Flow Statement V. Academic Integrity Students and employees at Oakton Community College are required to demonstrate academic integrity and follow Oakton s Code of Academic Conduct. This code prohibits: cheating, plagiarism (turning in work not written by you, or lacking proper citation), falsification and fabrication (lying or distorting the truth), helping others to cheat, unauthorized changes on official documents, pretending to be someone else or having someone else pretend to be you, making or accepting bribes, special favors, or threats, and any other behavior that violates academic integrity. Syllabus Page 1
2 There are serious consequences to violations of the academic integrity policy. Oakton s policies and procedures provide students a fair hearing if a complaint is made against you. If you are found to have violated the policy, the minimum penalty is failure on the assignment and, a disciplinary record will be established and kept on file in the office of the Vice President for Student Affairs for a period of 3 years. Details of the Code of Academic Conduct can be found in the Student Handbook. VI. Outline of Topics See detailed syllabus on Pages 5 and 6. VII. Methods of Instruction Lecture and discussion, computer lab, quizzes, research projects, online homework, and in-class exams. VIII. Course Practices Required: a. Reading textbook and student handbook b. Writing short answer and essay questions on exam c. Oral Presentations class discussions and group presentations d. Mathematics addition, subtraction, multiplication, division, decimals, fractions, percents IX. Instructional Materials Required: Intermediate Accounting, by Kieso, Weygandt, 13 th Edition, Wiley Pub Co. (Plus the Wiley Plus Access Code for the course) X. Methods for Evaluating Student Progress Course points are identified as follows: Exam #1 Exam #2 Exam #3 Quizzes and Homework Research and Other Projects Total Course 100 points 100 points 100 points up to 240 points 60 points up to 600 points The grading scale is: A 90% and above B 80% to 89% C 70% to 79% D 60% to 69% F 59% and below Exams (300 points): There will be 3 exams during the semester. The exams are mandatory. The only excuse for missing an exam is a medical emergency. If a doctor s note is documented and confirmed by the doctor s office, the student will be allowed to take a makeup exam. The makeup exam will be an exam that is written by the author of the textbook. The makeup exam Syllabus Page 2
3 will be more difficult because it will include items that are covered in the textbook that we may not have emphasized as strongly in our classroom discussions. Quizzes, Online Homework, and Take-Home Assignments (up to 240 points): There will be something that counts for points just about every day. The assignments will be announced in class as the material is presented. These assignments could be take-home quizzes, in class quizzes, online homework, online quizzes, or textbook problems. If you miss class, please contact a buddy to find out what is due the next period. The policies are as follows: The homework is due at beginning of class. If you are late to class, there will be a penalty on the assignment that you submit. If you cannot make it to class, you must get the assignment to the instructor before class that day. Late assignments are not accepted and there are no makeup quizzes. If you are late to class on the day of an in class quiz, you will not be able to makeup that quiz. You are responsible to turn in the homework even if you missed the previous class. You will receive only 70% of the homework grade for work submitted late. Research and Other Projects (60 points): There will be some assignments in the course that will require students to do some accounting research using the FASB Codification Database. These are short research questions/projects that will simulate the problems given on the CPA exam. You will be given a real-world company to analyze using tools we will learn in the course. Attendance and Participation: Class attendance is expected. We will cover a great deal of exercises in class that are not in the syllabus. These exercises are used to reinforce the lecture, and you are responsible for all information covered in class. There will be no make-up of any missed graded in-class exercises, quizzes, group assignments, etc. Wiley Plus: The solutions to all the homework listed on this syllabus are available in Wiley Plus. This is an interactive online homework tool where you can practice exercises and receive immediate feedback. There will also be some graded homework problems on Wiley Plus throughout the semester so you must have access to it. The access code comes with your textbook. To register for Wiley Plus: 1. Go to 2. Click Register and use the access code that came with the book. 3. If you purchased a textbook without an access code, go ahead with the registration and when asked for the code, you can purchase one online for around $85. WebCT: All course communication will take place in WebCT. Various handouts and templates will be available for you in WebCT and there may be some online quizzes. This is the best way to contact the instructor with questions. To login into WebCT: 1. Go to online.oakton.edu 2. Use your regular Oakton login ID and password. 3. If you don t know your login ID, you can find it at Syllabus Page 3
4 XI. Other Course Information 1. ASSIST If you have a documented learning, psychological, or physical disability, you may be entitled to reasonable academic accommodations or services. To request accommodations or services, contact the ASSIST office in the Learning Center. All students are expected to fulfill essential course requirements. The College will not waive any essential skill or requirement of a course or degree program. 2. Withdrawal Date: The last day to withdraw from the course is Sunday, October 17, Change class to Audit Status The last day to withdraw from course is Sunday, September19, 2010 Syllabus Page 4
5 Tentative Weekly Schedule Fall 2010 ACC 242 Intermediate Accounting II Date Chapter Topic August Course Introduction/Long-term Liabilities September 2 14 Long-term Liabilities September 9 15 Stockholders Equity September Dilutive Securities & EPS September 23 EXAM 1 Chapters September Investments October 7 18 Revenue Recognition October Accounting For Income Taxes October Accounting For Pensions October 28 EXAM 2 Chapters November 4 21 Accounting for Leases NOVEMBER 11 NO CLASS VETERAN S DAY November Accounting Changes NOVEMBER 25 December 2 NO CLASS THANKSGIVING DAY 23 Statement of Cash Flows December 9 Exam 3 Chapters Syllabus Page 5
6 Wiley Plus PRACTICE NOT GRADED Homework Problems This page lists Wiley Plus PRACTICE homework problems for each chapter broken down by the topics covered. The solutions to all the practice/ungraded exercises are available in Wiley Plus. It is highly recommended that you practice these problems to help you prepare for the graded activities. NOTE: There will be GRADED homework for each chapter assigned by the instructor via Wiley Plus, class handouts, textbook, WEBCT, etc. WILEY PLUS PRACTICE(NOT GRADED) Chapter PROBLEMS 14 Long Term Liabilities BE14-1 to BE14-8, E14-1, E14-7, E14-14, E Stockholders Equity BE15-4 to BE15-7, BE15-10, BE15-12 to BE15-14, E15-2, E15-3, E15-8, E Dilutive Securities and EPS BE16-1 to BE16-13, E16-2, E16-4, E16-7, E16-10, E16-12, E16-14, E16-17, E16-20, E Investments BE17-1 to BE17-3, BE17-5, BE17-7, E17-3, E17-8, E17-9, E17-12, E Revenue Recognition BE18-1 to BE18-10, E18-1, E18-2, E18-4, E18-6, E18-7, E18-8, E18-14, E18-15, E Accounting for Income Taxes BE19-1 to BE19-14, E19-1, E19-2, E19-5, E Accounting for Pensions and Postretirement Benefits BE20-1 to BE20-5, BE20-8, E20-2, E20-4, E20-10, E20-11, E20-12, E20-14, P Accounting for Leases BE21-1, BE21-2, BE21-6, BE21-8, BE21-9, E21-3, E21-4, E21-5, E21-7, E21-9, E21-12, P Accounting Changes and Errors BE22-1 to BE22-3, BE22-5, BE22-9, BE22-10, E22-1, E22-3, E22-4, E22-9, E22-11, E22-16, E22-17, E Statement of Cash Flows BE23-3, BE23-5, BE23-6, E23-2, E23-5, E23-6, E23-8, E23-10, E23-11, E23-13 Syllabus Page 6
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