COURSE SYLLABUS & OUTLINE Welcome to X 120C, Intermediate Accounting Theory and Practice! Course Title: Quarter: Instructor: Meeting Times: Location: Office Hours: X 120C--Intermediate Accounting, Req. Online, Section 361595 Summer, 2018 Deidra Duncan, M.B.A., CPA (inactive) Manchester, Tennessee 37355 E-mail address: [email protected](or my back-up e-mail address: [email protected]if my [email protected]is not working) June 27 – September 5, 2018 Online, Los Angeles, California E-mail – Anytime at [email protected]Course Description: X120C is the third course of the 3-course Intermediate Accounting sequence. Emphasis is on complex reporting issues (e.g., fair value, financial instruments, revenue recognition, deferred taxes, pensions, leases, and the statement of cash flows). X120C introduces international financial reporting standards (IFRS) and compares U.S. GAAP to IFRS. US accounting standard setters and regulators anticipate that IFRS will replace US GAAP sometime between 2011 and 2014. X120C also introduces the FASB’s “Accounting Standards Codification” system, a new internet-based approach to researching accounting reporting standards. Here is the webpage for the Accounting Certificate Program for those students who are pursuing the Accounting Certificate: https://www.uclaextension.edu/pages/ProgramDetails.aspx?reg=CF028
19
Embed
COURSE SYLLABUS & OUTLINEbusiness.uclaextension.edu/wp-content/uploads/Syllabus...Intermediate Accounting, 16th Edition, by Keiso, Weygandt and Warfield; published by John Wiley &
This document is posted to help you gain knowledge. Please leave a comment to let me know what you think about it! Share it to your friends and learn new things together.
Transcript
COURSE SYLLABUS & OUTLINE
Welcome to X 120C, Intermediate Accounting Theory and Practice!
Course Title:
Quarter:
Instructor:
Meeting Times:
Location:
Office Hours:
X 120C--Intermediate Accounting, Req. Online, Section 361595
During ACCT X120C, you will develop knowledge and skills that should enable you to:
• Understand how business managers use accounting information to make
decisions.
• Analyze, interpret, and draw conclusions about accounting and business
information.
• Apply FASB pronouncements to topic situations covered in the course.
• Use the FASB’s “Accounting Standards Codification” system to research
accounting issues discussed during the course.
• Use the Internet to research accounting issues and discover relevant examples
and articles of accounting issues discussed during the course.
• Demonstrate that you can use selected technology tools introduced during the
course (e.g., Google Docs and Spreadsheets, Flowchart.com, Skype, and
Tokbox).
• Use technology tools to prepare solutions to assignments and to collaborate with
team members.
• Relate topics and issues covered in ACCT X120A and X120B to other
accounting, business, and university courses that you have completed.
• Compare and contract US GAAP to related IFRS.
Required Readings:
Course Text:
Intermediate Accounting, 16th Edition, by Keiso, Weygandt and Warfield; published by John Wiley &
Sons, 2016. We will cover chapters 17 through 24 in the textbook. ISBN: 978-1-119-23155-4 or 13: 978-
1-118-74320-1.
Proctored Midterm Examination and Final Examination
Mid-term and final exams will be proctored online using ProctorU. (This is a new requirement this
term.) Below are additional requirements that are needed for ProctorU:
Student or government issued-ID
Reliable computer running Windows XP (or higher) or Mac OS X 10 (or higher).
Web cam with 640x480 video pixel resolution or higher.
Headphones or working speakers connected to the computer.
Working microphone connected to the computer. Web cam with built in microphone
recommended.
Web browser with Adobe Flash Player installed. We recommend Flash Player 11.
A reliable, high-speed internet connection.
Assignment Summary
Please print this out and keep it handy for your weekly assignment and due day.
NOTE: Class policy
1. Early submission on all work is acceptable.
2. Weekly feedback on homework and final will be sent out by the Monday night the following
week. Please check the grade book for your grades on Monday night.
3 Instructor may notify students if their work is not received. However, instructors usually do not
acknowledge receipt of all work submitted by students.
4. Each week in this course runs from Wednesday morning through the next Tuesday night.
DISCUSSION ASSIGNMENTS: Each week, you will be assigned to complete an assignment
from the end of the chapter in textbook that we studying that week and post your answers for that
assignment to the bulletin board for that week’s discussion assignments. We will also discuss
this assignment on that Discussion Assignments bulletin board during each week. Please post
your answers to the discussion assignment on the bulletin board that is provided for each week’s
Discussion Assignment by the Sunday night, Midnight, Pacific Time, of each week. The
discussion assignments are a way for students to interact with each other and exchange ideas and
comments. Your answers should be well explained and balanced, taking into account the
possible different approaches that might be taken to answer each question. And you should
provide your conclusion to each question and the reasoning behind it. You should also comment
on the others’ responses, especially since many of these questions/assignments could be
somewhat open-ended and our opinions may differ on them. Your answers to each week’s
Discussion Assignments are due to be posted on the bulletin board that I have set up for the
Discussion Assignments by Midnight, Pacific Time, on Sunday night of each week.
HOMEWORK EXERCISES AND PROBLEMS: Exercises and problems in WileyPlus are
assigned. The homework exercises and problems are due to be completed in WileyPlus by
Midnight Tuesday night, Pacific Time, of each week, which is when each week ends in this
course.
Late Assignment Submission Policy: It is essential that assignments be turned in on time.
Assignments not posted to the bulletin boards on completed in WileyPlus on the due date
can earn only fifty percent of the total possible points on each day for three days after the
due date. After three days, they will no longer be accepted for credit.
WEEKLY SUMMARY: Your short, weekly summary of lessons you learned for the week
should relate to how the concepts of the course relate to your workplace or personal life. Please
comment on situations at work where you use accounting information or wish you had access to
it and why, your personal experience with the material, or other ideas related to the topics in
accounting that we have studied that week. Your weekly summary should be approximately 50-
10 words in length and posted on the weekly bulletin board for the weekly summaries. Your
weekly summary is due to be posted on the bulletin board that I have set up for the Weekly
Summaries by Midnight, Pacific Time, on Tuesday of each week. Your weekly summary
counts as part of your participation grade for the week.
PARTICIPATION: It is extremely important to generate and participate in class discussion.
You are expected to contribute a minimum of 1 meaningful response to the general discussions
on the bulletin boards at least one of the seven days of each week. Participation includes
commenting on your instructor’s and classmates' posts on the bulletin boards, your own posts
(excluding your answers to the weekly discussion question, and your weekly summaries.
Participation can be in the form of comments, adding further questions for discussions, or
references to materials relating to the current topic. Please note that completing your discussion
assignment or assigned accounting problems in WileyPlus do not count toward your participation
grade, but rather to those individual area grades. Please remember that just logging on is not the
same as logging on and "participating".
Academic Honesty Policy
Academic dishonesty covers behavior in cheating, plagiarism, and fabrication of information. These behaviors are not tolerated. Students are encouraged to familiarize themselves with the
UCLA Extension Student Conduct Code and the official statements regarding cheating and plagiarism at: https://www.uclaextension.edu/Pages/str/StudentConduct.aspx
Academic Honesty and Confidentiality: I enforce in our online classroom the University rules
on cheating and academic dishonesty, which discourage cheating on examinations/quizzes and
committing plagiarism.
Also, students sometimes may share information with classmates that is often confidential in
nature. Please respect their willingness to share "insider" information by maintaining the implied
confidence. There is no justification for violating their trust.
For courses Numbered 1-199 or 200 with Any Prefix: Students must petition to withdraw from
courses prior to the last meeting and sitting for the final exam. You may petition at the UCLA
Extension website at http://www.uclaextension.edu/ by clicking on My.EXTENSION and
selecting Student’s Course Essentials or by emailing [email protected]; calling (310)
794-7361; mailing Student Records, Room 214, 10995 Le Conte Ave., Los Angeles, CA 90024-
1333; or faxing (310) 825-1439. Failure to attend classes or make complete payment does
not constitute an official withdrawal.
Services for Students with Disabilities
Accommodations for students with disabilities will vary depending on the type of need and the
format of instruction. If you wish to request an accommodation due to a disability, please contact
UCLA Extension’s Office for Students with Disabilities by telephoning (310) 825-7851 or e-
mail [email protected]. Requests should be made a soon as possible and well before the
accommodation is needed.
In accordance with Section 504 of the Rehabilitation Act of 1973 and the Americans with Disabilities Act of 1990, UCLA Extension provides appropriate accommodations and support
services to qualified applicants and students with disabilities. These include, but are not limited
to, auxiliary aids/services, such as note takers, audiotaping of courses, sign language interpreters, and assistive-listening devices for hearing-impaired individuals, extended time for
and proctoring of exams, and registration assistance. Accommodations and types of support services vary and are specifically designed to meet the disability-related needs of each stude3nt
based on current, verifiable medical documentation.
Arrangements for auxiliary aids/services are available only through UCLA Extension Disabled
Student Services at (310) 825-4581 (voice/TTY) or by email at [email protected]. Please request such arrangements with at least five working days’ advance notice. All assistance
is handled in confidence. Accommodations must be pre-approved. Requests for retroactive
accommodation will not be accepted.
Student’s Course Essentials
Students can access student record information at Student’s Course Essentials, the student
website at http://www.uclaextension.edu/index.cfm?href=/my_extensionPilot . At the Student
Course Essentials website, students can view their current enrollments and grades, their
enrollment history (which serves as an unofficial transcript), maintain their personal information,
request refunds, obtain verification of enrollments, and more.