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Course Syllabus

Course Information

AIM 6330 Intermediate Financial Accounting 1 Fall 2009

Section 501:

Monday 7:00 p.m. - 9:45 p.m. (SOM 2.102)

Section 502: Tuesday 7:00 p.m. - 9:45 p.m. (SOM 1.102)

Professor Contact Information

Professor:

Volkan Muslu

Office:

SOM 4.812

Phone:

972 883 2492

Email:

Use Elearning e-mail

Office Hours:

Tuesday 5:00 p.m. - 6:30 p.m. or by appointment

Teaching Assistants:

Dongkuk Lim, Ting He

Office:

4.209, 4.421

Office Hours:

Monday 4:00 p.m. - 5:30 p.m. or by appointment

Course Pre-requisites, Co-requisites, and/or Other Restrictions

The prerequisite for this class is „Introduction to Financial Accounting‟ AIM 2301, AIM 6201, AIM 6305, or an equivalent class. The quantitative aspects of the course will require elementary computational skills; however, a calculator will be required for the assignments and exams.

Course Description and Objectives

We will study external financial reporting of company performance and company assets, notably cash, receivables, inventories, property, plant and equipment, and intangibles.

Learning objectives are:

- To be able to interpret and apply GAAP.

- To develop accounting research and communication skills.

In sum, the objective of the course is to prepare and understand financial statements. The course will include technical descriptions of how the financial statements are prepared. Real-world examples will be used regularly.

Required Textbooks and Materials

Kieso, Weygandt and Warfield Intermediate Accounting 13th Edition, (c) 2010 John Wiley & Sons, Inc. ISBN: 978-0-470-37494-8 The assignments will be from Keiso et al. (13 th edition). The twelfth edition of this book is acceptable. Go to Elearning to receive “question correlations” and to make sure you are working on the correct assigned questions. Any other available intermediate accounting textbook (such as Spiceland, Sepe and Tomassini Intermediate Accounting, Irwin McGraw-Hill) is acceptable. I will distribute assigned questions to individual students who prefer another textbook.

Course Syllabus

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Assignments & Academic Calendar

 

Section

Section

   

Session

501

502

Topic

Assignments

     

Financial Accounting and

 

1 08/23

08/24

Accounting Standards (Chapter 1) Conceptual Framework Underlying Financial Accounting (Chapter 2)

       

A1 due 08/31 (@ 7 p.m.):

2 08/30*

08/31

The Accounting Information System (Chapter 3)

Chapter 1: CA1-4, CA1-11; Chapter 2: BE2-8, BE2-9, BE2-10, BE2-11; E2-5, E2-8; Financial Reporting Problem

       

A2 due 09/13:

3 09/13*

09/07

Income Statement and Related Information (Chapter 4)

Chapter 3: BE3-6, E3-9, P3-9; Financial Reporting Problem

       

A3 due 09/20:

4 09/20

09/14

Revenue Recognition (Chapter 18)

Chapter 4: BE4-4, E4-8, CA4-5; Financial Reporting Problem

       

A4 due on the exam date:

09/27

09/21

EXAM I

Chapter 18: E18-1, E18-15; Financial Reporting Problem

 

5 10/04

09/28

Balance Sheet and Statement of Cash Flows (Chapter 5)

 
       

A5 due on 10/11:

6 10/11

10/05

Cash and Receivables (Chapter 7)

Chapter 5: BE5-10; E5-4; E5-18; Financial Reporting Problem

       

A6 due on 10/18:

7 10/18

10/12

Valuation of Inventories: A Cost- Basis Approach (Chapter 8)

Chapter 7: E7-2, E7-3, E7-19; Financial Reporting Problem

       

A7 due on 10/25:

8 10/25

10/19

Inventories: Additional Valuation Issues (Chapter 9)

Chapter 8: BE8-2, BE8-6; E8-4, E8-15, E8- 24; Case 3 SuperValu

       

A8 due on the exam date:

11/1

10/26

EXAM II

Chapter 9: BE9-4, E9-7, P9-11; Financial Reporting Problem

 

9 11/8

11/2

Investments (Chapter 17)

 
       

A9 due on 11/15:

10 11/15

11/9

Acquisition and Disposition of

Property, Plant and Equipment (Chapter 10)

Chapter 17: BE17-3, E17-4, E17-16, E17- 26, E17-27; Financial Reporting Problem

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A10 due on 11/22:

11

11/22**

11/16

Depreciation, Impairments, and Depletion (Chapter 11)

Chapter 10: BE10-13, E10-5, E10-8, E10- 18, E10-24

       

A11 due on 11/29:

12

11/29

11/23**

Intangible Assets (Chapter 12)

Chapter 11: E11-4, E11-17, E11-21; Financial Reporting Problem

 

12/06

11/30

EXAM III

 

TBA Between 12/09 and 12/15

Make-up exam for those who missed Exams 1, 2, and 3 with legitimate excuses and who rescheduled around the dates of the missed exams)

* 09/07 Monday is Labor Day, so we have no classes for Section 501.

** 11/25 and 11/27 Thanksgiving holidays, yet we have classes that week.

Attendance and Assignments

I will not take attendance. However, it is critical to your success that you attend each session.

Office hours are not a substitute for coming to class.

It is essential that you read the relevant chapters and work on the assignments in a timely manner

in order to master the course and get the most out of it. The assignments (A1-A11) will be collected and graded. The assignments will have to be turned in individually or in groups of two. You can change your partner any time. No late assignments will be accepted since we will go over some of them in class. Only printed assignments will be accepted (no e-mails).

The lowest one of your individual assignments will be discarded since you may have legitimate excuses for your occasional absence throughout the semester. The overall assignment grade will be determined from the remaining grades.

To help you with the course material, and assignments, I will be posting in advance the answers to the following questions from the book:

Chapter 1: CA1-2, CA1-9; Chapter 2: BE2-2, BE2-3, BE2-4, BE2-5, BE2-7; E2-4, E2-7; Comparative Analysis Case (CAC) Chapter 3: BE3-2, BE3-9, E3-7, P3-11; CAC Chapter 4: BE4-1, BE4-5, E4-5, E4-7, E4-9, CA4-3, CA4-4; CAC Chapter 18: BE18-1, E18-4, E18-16, CAC Chapter 5: BE5-11, BE5-12; E5-3; E5-16; CAC Chapter 7: E7-1, E7-4, E7-18, P7-2, CAC Chapter 8: BE8-1, BE8-3, BE8-5, E8-2, E8-8, E8-14, E8-25, Case 1 TJ International Chapter 9: BE9-1, BE9-5, E9-8, E 9-13, P9-13, CAC Chapter 17: BE17-2, E17-1, E17-12, E17-22, E17-23, E17-24, CAC Chapter 10: BE10-1, E10-7, E10-17, E10-16, E10-25 Chapter 11: BE11-2, E11-5, E11-16, E11-22, E11-26, CAC

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Grading Policy The overall course grade will be determined by the following weights:

Exam 1 Exam 2 Exam 3 Assignments Class Participation TOTAL

24%

24 %

24 %

24 %

4%

100 %

Course & Instructor Policies

Exams Exams will be in-class and closed notes with an exception. “Closed notes” means that you may not utilize any materials (such as the textbook, printed homework problems, computers, etc.). “Exception” means you are allowed to use two separate pages of your handwritten notes about class material. Unless you have prior approval, you must take the exam in the section for which you are registered.

This

explicitly includes cell phones and pagers. You are strongly urged to leave any electronic devices (except calculators) at home or in a locker on the day of the exam.

You are not permitted to use any electronic communications devices during the exam.

All students are required to present proof of identification at the time of the exam. Acceptable documentation must be picture identification such as official UTD Comet Card, Passport, or State approved driver‟s license.

Missed Exams To receive a passing grade in the course, students MUST take all exams. Students will not be allowed to “substitute” one exam for a missed exam. Students missing an exam should contact me in advance with their legitimate reasons prior to the scheduled exam time (unless an emergency arises). Only students with legitimate excuses will be allowed to take the make-up exam. The make-up exams will be given in the finals week (12/09 12/15). Failure to take the make-up exam at the time and place to be announced will result in a grade of zero. I suggest you do your best to take the exams on the scheduled dates.

Disposition of Exams As per school policy, exams will be retained for one year and then destroyed.

Use of Computers and Recording Devices

Students may use laptops to record their

notes subject to the following provisions: (1) the computer must be silent, (2) THE COMPUTER

Students failing to

follow these rules will be asked to leave the classroom. Under no circumstances will students be allowed to use their computers on exams.

CANNOT BE CONNECTED TO THE INTERNET UNLESS I ASK OTHERWISE.

Audio or videotaping of class lectures is prohibited.

Communication Outside the Classroom The primary medium to communicate with me is the office hours. I encourage you to come to the office hours with any of your questions, issues, and concerns (Exception repeated: I will not go over the class notes with you if you have missed a session.) Also, make an effort to use TA‟s office hours.

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If you can‟t make to the office hours, use WebCT as the only medium to email me. I will answer your questions via email. However, since I teach more than 200 students this semester, I cannot guarantee that I will always be timely.

Field Trip Policies

Not Applicable.

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Student Conduct & Discipline The University of Texas System and The University of Texas at Dallas have rules and regulations for the orderly and efficient conduct of their business. It is the responsibility of each student and each student organization to be knowledgeable about the rules and regulations which govern student conduct and activities. General information on student conduct and discipline is contained in the UTD publication, A to Z Guide, which is provided to all registered students each academic year.

The University of Texas at Dallas administers student discipline within the procedures of recognized and established due process. Procedures are defined and described in the Rules and Regulations, Board of Regents, The University of Texas System, Part 1, Chapter VI, Section 3, and in Title V, Rules on Student Services and Activities of the university‟s Handbook of Operating Procedures. Copies of these rules and regulations are available to students in the Office of the Dean of Students, where staff members are available to assist students in interpreting the rules and regulations (SU 1.602, 972/883-6391).

A student at the university neither loses the rights nor escapes the responsibilities of citizenship. He or she is expected to obey federal, state, and local laws as well as the Regents‟ Rules, university regulations, and administrative rules. Students are subject to discipline for violating the standards of conduct whether such conduct takes place on or off campus, or whether civil or criminal penalties are also imposed for such conduct.

Academic Integrity The faculty expects from its students a high level of responsibility and academic honesty. Because the value of an academic degree depends upon the absolute integrity of the work done by the student for that degree, it is imperative that a student demonstrate a high standard of individual honor in his or her scholastic work.

Scholastic dishonesty includes, but is not limited to, statements, acts or omissions related to applications for enrollment or the award of a degree, and/or the submission as one‟s own work or material that is not one‟s own. As a general rule, scholastic dishonesty involves one of the following acts: cheating, plagiarism, collusion and/or falsifying academic records. Students suspected of academic dishonesty are subject to disciplinary proceedings.

Plagiarism, especially from the web, from portions of papers for other classes, and from any other source is unacceptable and will be dealt with under the university‟s policy on plagiarism (see general catalog for details). This course will use the resources of turnitin.com, which searches the web for possible plagiarism and is over 90% effective.

Email Use The University of Texas at Dallas recognizes the value and efficiency of communication between faculty/staff and students through electronic mail. At the same time, email raises some issues concerning security and the identity of each individual in an email exchange. The university encourages all official student email correspondence be sent only to a student‟s U.T. Dallas email address and that faculty and staff consider email from students official only if it originates from a UTD student account. This allows the university to maintain a high degree of confidence in the identity of all individual corresponding and the security of the transmitted information. UTD furnishes each student with a free email account that is to be used in all communication with university personnel. The Department of Information Resources at U.T. Dallas provides a method for students to have their U.T. Dallas mail forwarded to other accounts.

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Withdrawal from Class The administration of this institution has set deadlines for withdrawal of any college-level courses. These dates and times are published in that semester's course catalog. Administration procedures must be followed. It is the student's responsibility to handle withdrawal requirements from any class. In other words, I cannot drop or withdraw any student. You must do the proper paperwork to ensure that you will not receive a final grade of "F" in a course if you choose not to attend the class once you are enrolled.

Student Grievance Procedures Procedures for student grievances are found in Title V, Rules on Student Services and Activities, of the university‟s Handbook of Operating Procedures.

In attempting to resolve any student grievance regarding grades, evaluations, or other fulfillments of academic responsibility, it is the obligation of the student first to make a serious effort to resolve the matter with the instructor, supervisor, administrator, or committee with whom the grievance originates (hereafter called “the respondent”). Individual faculty members retain primary responsibility for assigning grades and evaluations. If the matter cannot be resolved at that level, the grievance must be submitted in writing to the respondent with a copy of the respondent‟s School Dean. If the matter is not resolved by the written response provided by the respondent, the student may submit a written appeal to the School Dean. If the grievance is not resolved by the School Dean‟s decision, the student may make a written appeal to the Dean of Graduate or Undergraduate Education, and the deal will appoint and convene an Academic Appeals Panel. The decision of the Academic Appeals Panel is final. The results of the academic appeals process will be distributed to all involved parties.

Copies of these rules and regulations are available to students in the Office of the Dean of Students, where staff members are available to assist students in interpreting the rules and regulations.

Incomplete Grade Policy As per university policy, incomplete grades will be granted only for work unavoidably missed at the semester‟s end and only if 70% of the course work has been completed. An incomplete grade must be resolved within eight (8) weeks from the first day of the subsequent long semester. If the required work to complete the course and to remove the incomplete grade is not submitted by the specified deadline, the incomplete grade is changed automatically to a grade of F.

Disability Services The goal of Disability Services is to provide students with disabilities educational opportunities equal to those of their non-disabled peers. Disability Services is located in room 1.610 in the Student Union. Office hours are Monday and Thursday, 8:30 a.m. to 6:30 p.m.; Tuesday and Wednesday, 8:30 a.m. to 7:30 p.m.; and Friday, 8:30 a.m. to 5:30 p.m.

The contact information for the Office of Disability Services is:

The University of Texas at Dallas, SU 22 PO Box 830688 Richardson, Texas 75083-0688 (972) 883-2098 (voice or TTY)

Essentially, the law requires that colleges and universities make those reasonable adjustments necessary to eliminate discrimination on the basis of disability. For example, it may be necessary to remove classroom prohibitions against tape recorders or animals (in the case of dog guides) for

Course Syllabus

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students who are blind. Occasionally an assignment requirement may be substituted (for example, a research paper versus an oral presentation for a student who is hearing impaired). Classes enrolled students with mobility impairments may have to be rescheduled in accessible facilities. The college or university may need to provide special services such as registration, note-taking, or mobility assistance.

It is the student‟s responsibility to notify his or her professors of the need for such an accommodation. Disability Services provides students with letters to present to faculty members to verify that the student has a disability and needs accommodations. Individuals requiring special accommodation should contact the professor after class or during office hours.

Religious Holy Days The University of Texas at Dallas will excuse a student from class or other required activities for the travel to and observance of a religious holy day for a religion whose places of worship are exempt from property tax under Section 11.20, Tax Code, Texas Code Annotated. The student is encouraged to notify the instructor or activity sponsor as soon as possible regarding the absence, preferably in advance of the assignment. The student, so excused, will be allowed to take the exam or complete the assignment within a reasonable time after the absence: a period equal to the length of the absence, up to a maximum of one week. A student who notifies the instructor and completes any missed exam or assignment may not be penalized for the absence. A student who fails to complete the exam or assignment within the prescribed period may receive a failing grade for that exam or assignment. If a student or an instructor disagrees about the nature of the absence [i.e., for the purpose of observing a religious holy day] or if there is similar disagreement about whether the student has been given a reasonable time to complete any missed assignments or examinations, either the student or the instructor may request a ruling from the chief executive officer of the institution, or his or her designee. The chief executive officer or designee must take into account the legislative intent of TEC 51.911(b), and the student and instructor will abide by the decision of the chief executive officer or designee.

Off-Campus Instruction and Course Activities Off-campus, out-of-state, and foreign instruction and activities are subject to state law and University policies and procedures regarding travel and risk-related activities. Information regarding these rules and regulations may be found at the website address given below. Additional information is available from the office of the school dean. (http://www.utdallas.edu/Business Affairs/Travel_Risk_Activities.htm)

I reserve the right to change this syllabus’s content, grading scheme, and exam dates. Any changes will be announced at the class ahead of the time of the change.

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