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BSAD 162 Intermediate Accounting II Spring 2012 This syllabus is an example and a revised Summer 2012 version will

l be posted shortly.
Stephen J. Dempsey, Ph.D. 306 Kalkin 656-8322 STEPHEN.DEMPSEY@UVM.EDU T&R 9:00-11:00. and by appointment Intermediate Accounting. Kieso, Weygandt and Warfield (Wiley, 14th edition, with access to WileyPlus). Required. The text is available at the UVM Bookstore. Class Notes: Course packet available in the UVM Bookstore. Required before the second day of class! Technology: All students are expected to possess a financial calculator. Although the choice of model is up to you, for class I will be demonstrating use of the HP10BII. Students are also expected to have access to, and be well-acquainted with, MS Excel. Prerequisite: BSAD 161 Objective: Intermediate Accounting is a two-semester sequence that provides a comprehensive study of financial accounting theory and practice for U.S. corporations. This is the second course in the sequence and continues with a discussion of time value of money, long-term liabilities, stockholders equity, and various reporting/disclosure rules under GAAP and IFRS. Although the course is intended primarily for accounting majors, it would also be of benefit to those pursuing a career in finance. Course Structure: 1. Class: One hundred percent attendance is expected. If you cannot make class, please notify me via email. Class time will be devoted to a discussion of the major areas from each chapter and will follow the outlines and examples provided in the Class Notes. The pace and rigor of this course require that you to come to class with at least a basic understandingmore than a simple familiarityof the topics to be covered. To this end, you should read the text prior to class in order to make the discussion meaningful. The text is written at a high level and must be read carefully. There will be times when lectures differ in approach or content from the text, and there will necessarily be times when the text is left to stand on its own without specific class coverage. A good rule-of-thumb is that you should expect to work three to four hours on your own for every hour of class time. 2. Homework: Chapter homework is contained in the Class Notes at the end of each chapter, and is assigned to help acquaint you with the material. It is imperative that you adopt a conscientious attitude toward homework if you wish to succeed in this course (accounting cant be learned without a great deal of practice so please dont try). To motivate you to stay current on these assignments, homework may be collected any class after a new chapter is started. To be very clear on this requirement, once I complete a chapter in class, the homework for that chapter may be collected on any subsequent class day, meaning that multiple chapters may collected at once. Therefore, be sure to always have your homework ready to hand in. It must be physically handed in during class timeno email attachments, no late extensions and no exceptions. Your problem solutions must clearly labeled, your papers neat and stapled together (with a staple) and your name and chapter number clearly identified at the top. If collected, your work will be graded for completeness, not correctness. Following collection, solutions to homework will be posted on Blackboard for your review. It is completely up to you to get this feedback and correct your own work since my grader will not do this for you. 3. Exams: Exams will be given on the dates indicated in the schedule below. You are responsible for all of the material covered in class, in the text and in homework. Be forewarned that exams are intended to assess your understanding of the material, not simply your ability to memorize. All work on exams must be clearly labeled and supported by computations in order to receive credit. You are also to use pencil (and eraser) for all your work on exams; pens are not permitted. In the event you cannot take an examination on the scheduled date due to illness or other extenuating circumstance, you must notify me in advance. Failure to do so will result in a zero grade. Early makeup exams will Instructor: Office: Phone: E-Mail: Office Hours: Text:

only be given in the case of a UVM-related conflict. Deferrals due to illness require a doctors documented statement of medical condition, which would include the reasonableness of the request to be excused due to medical reasons. The final exam will be cumulative, but with emphasis on the latter chapters. 4. Grading: Grades follow a conventional 10-point scale with pluses and minuses given (e.g., 80 < B< 82, 83 < B < 86, 87 < B+ < 90). Exam I ..................................................... 20% Exam II ................................................... 20% Exam III .................................................. 20% Exam IV (Cumulative) ........................... 30% Homework .............................................. 10% Total ........................................................ 100% 5. Schedule: Class Date Class Topic Reading 1/18 1/23 1/25 1/30 2/1 2/6 2/8 2/13 2/15 2/20 2/22 2/27 2/29 3/5 3/7 3/12 3/14 3/19 3/21 3/26 3/28 4/2 4/4 4/9 4/11 4/16 4/18 4/23 4/26 4/25 4/30 5/2 TBA Time Value of Money Time Value of Money Time Value of Money Long-Term Liabilities Long-Term Liabilities Long-Term Liabilities Investments in AFS Debt Securities Exam I Stockholders Equity Presidents Day Stockholders Equity Dilutive Securities and Earnings Per Share Dilutive Securities and Earnings Per Share Spring Recess Spring Recess Dilutive Securities and Earnings Per Share Dilutive Securities and Earnings Per Share Revenue Recognition Revenue Recognition Exam II Accounting for Income Taxes Accounting for Income Taxes Accounting for Pensions Accounting for Pensions Accounting for Leases Accounting for Leases Exam III Accounting Changes and Error Correction Accounting Changes and Error Correction Statement of Cash Flows Statement of Cash Flows Statement of Cash Flows Exam IV (Cumulative Final) Ch. 6

Ch. 14 & App. 14A

Ch. 17 Ch. 15 & App. 15A

Ch. 16 & App.16A,16B

Ch. 18 (pp. 1081-ff.)

Ch. 19 & App. 19A Ch. 20 Ch. 21 & App. 21A, 21B

Ch. 22 Ch. 23

ACADEMIC HONESTY The principal objective of the policy on academic honesty is to promote an intellectual climate and support the academic integrity of the University of Vermont. Academic dishonesty or an offense against academic honesty

includes acts that may subvert or compromise the integrity of the educational process. Such acts are serious offenses that insult the integrity of the entire academic community. Offenses against academic honesty are any acts that would have the effect of unfairly promoting or enhancing one's academic standing within the entire community of learners which includes, but is not limited to, the faculty and students of the University of Vermont. Academic dishonesty includes knowingly permitting or assisting any person in the committing of an act of academic dishonesty. The policy distinguishes between minor and major offenses. Offenses purely technical in nature or in which the instructor does not perceive intent to achieve advantage are deemed minor and handled by the instructor. Major offenses are those in which intent to achieve an academic advantage is perceived. A full statement of the policy can be found in the Cat's Tale. Each student is responsible for knowing and observing this policy. CLASSROOM PROTOCOL 1. 2. 3. 4. You are expected to attend and be prepared for ALL regularly scheduled classes. You are expected to arrive on time and stay in class until the class period ends. If you know in advance that you will need to leave early, you should notify me before the class period begins. You must not leave and reenter the class, it is very distracting. Food is not allowed in classrooms. I permit drinks.