Intermediate Accounting

(ACC 231= , Section BA, CRN 10007)

Fall 200= 8

Instruct= or: Tim Prindle

Office:<= span style=3D'mso-spacerun:yes'> 131

Office P= hone: 433-5081

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Course Description: Emphasis on theory, standards and principles--the "why" of accounting. The framework goes beyond the procedural level to the conceptual level. Topics include: preparation of income statements, balance sheets and related footnotes. Applicable FASB pronouncements are presented. Prerequisite: ACC1= 32

Class Meeting Time and Location: This class will meet on MW from 1:= 25 to 3:25 PM. (See detailed Schedule of Class Meetings.) = All class meetings will be held in Room 160.

My Office Hours: Will be distributed separately.&nbs= p;

Mate= rials: = Intermediate Accounting by Kieso, Weygandt, and Warfield. 12^th Edition, John Wiley & Sons, Inc..

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&= nbsp; &nbs= p; 4-Function calculator (non-programmable).

Course Competencies: A copy of the course competencies = for ACC 231 will be distributed separately.&nb= sp; This set of competencies is a list of the topics that we will study together and that you are expected to master by the conclusion of the course.

Accommodations Policy: It is the policy of DMACC to accom= modate students with disabilities. A= ny student with a documented disability who requires reasonable accommodation should contact the special needs coordinator at (515) 964-6850 voice or = (515) 964-6810 TTY.

Cheating: The policy of this course is to have zero-tolerance for cheating on = any exam or quiz. Students caught cheating will receive zero points on that exam or quiz with no possibility = of retaking it. Those who cheat = will also be referred to DMACC administration for a formal reprimand pursuant to DMACC Educational Services procedures 262 A and B.

Evaluation: Grades will be based on total points earned.

Exam I	75
Exam II	75
Exam III<= /p>	75
Exam IV	75
Exam V	75
Chapter Quizzes	100
Homework<= /p>	100
Total Poi= nts	575

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Grade	%	Points
A	>93	>465
A-	90-92	450-464
B+	87-89	435-449
B	83-86	415-434
B-	80-82	400-414
C+	77-79	385-399
C	73-76	365-384
C-	70-72	350-364
D+	67-69	335-349
D	63-66	315-334
D-	60-62	300-314
F	<59	<300

Exams: Exams will be constructed in a multiple-choice format with the possibility of a practice type problem.&nb= sp; Each multiple choice question is worth three points and practice problems are worth approximately ten points. Missed exams need to be made up wi= thin 2 days of the exam date to avoid a 50% reduction in points. I will throw out your lowest ex= am score. Bring your text bo= ok to each exam so that you can use it if you want to. See the attached Schedule of Class Meetings for a tentative exam schedule.

Quizzes: There will be a total of ten unannounced quizzes available for those students who attend class. The quizzes will each be worth a total of 10 poi= nts. The purpose of the quizzes is to e= nable students to demonstrate they have read and studied the textbook chapters. Quizzes also encourage attendance = and are a means for students to earn some pretty easy points. Quizzes cannot under any circumsta= nces be made up if missed. After I record your score, I will return the quizzes so you have them for study purposes.

Homework: Homework consists of a problem assigned from each chapter. (See the attached Schedule of Assignments.) Homework is due= to be handed in on the day we review it in class. You can earn up to ten points per chapter for homework completed and handed in when due. Partial credit is available for incomplete homework at the discretion of the instructor but no credit is available for homework not turned in when due.

A= cademic Achievement Center: This is the place where all make-up exams will be offered. = For the Boone Campus, it is located on the first floor across from the library.= Here are some rules to follow when= it comes time to use the Center:

So use the restroom or eat or drink something before you commence an exam.
For example, don’t go t= o the Center a half hour before they close or you won’t have enough ti= me to finish the exam.

Intermediate Accounting

Schedule of Class Meetings

Accounting 231 BA

Fall 2008

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Chpts.	Topics	Lecture/R= ecitation	Exams
--	Introductions, get acquainted, review syllabus	August 25 &nbs= p;	--
1, 2, 3, = 4	Financial statements, reporting, concepts, GAAP, inc= ome statement, disclosures, irregular and special items	August 25 – Sept. 10	E I: S= ept. 15
5, 6	Balance sheet & cash flow statement, time value = of money	Sept. 17 – 29	E II: Oct. 1
7, 8, 9	Cash, receivables, inventories	Oct. 6 – 22	E III: Oct. 27
10, 11, 1= 2	Property, plant, equipment and intangibles	Oct. 29 – Nov. 17	E IV: = Nov. 19
13, 14 &nbs= p;	Current and long term liabilities	Nov. 24 – Dec. 3	EV: Th= ursday, Dec. 11; 11:30AM – 1:45PM

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Schedule subject to change.

Intermediate Accounting <= o:p>

ACCT 231= BA, CRN 10007

Homework Assignments

Fall 2008

Chapter	Problem (= P)
1	None
2	E2-8
3	P3-6
4	P4-5
5	P5-6
6	P6-6
7	P7-10
8	P8-2
9	None
10	P10-7
11	P11-8
12	None
13	None
14	P14-11

Each chapter’s homework is worth ten points. To earn these points, homework is = due on the day it is reviewed in class. That day will be announced in class.