ࡱ>  6bjbjVV 4<<k.dd///8gt /MfL3333y0>00 LLLLLLL$hO RDL10@W0"11L33L>4>4>41R33L>41L>4>4G("1J3/p2%ImLL0M?INR34NR41J1JNREJ(0>1,>4A1$e1k000LLD3000M1111NR000000000d m: ACG 3141 Intermediate Theory 2 (3 credit hours) Term Class Location Class Meeting Time(s) Professor Information Name Office Address e-mail address Phone Number Office Hours Provide information on office hours and office hours location Required Text and Materials Spiceland, Sepe, & Nelson. Intermediate Accounting. 6th ed. Irwin/McGraw-Hill, 2011. May & May. Effective Writing: A Handbook for Accountants. 9th ed. Prentice Hall. This is a required text for accounting majors at ý. You will need it for writing assignments in many classes. Wiley CPA Exam Review 2011, Financial Accounting and Reporting. Patrick R, Delaney , O. Ray Whittington. ISBN: 978-0-470-55436-4 Recommended Text and Materials (Optional) Wiley CPA Exam Review 2011, Financial Accounting and Reporting. Patrick R, Delaney , O. Ray Whittington. ISBN: 978-0-470-55436-4 Scantron Forms (Green) - These may be purchased at the book store. Financial Calculator (You may not use your cell phone as your calculator) Computer - Certain assignments will require the use of Excel and Microsoft word. Course Catalog Information Intermediate Theory 2 (ACG 3141) 3 credits Prerequisite: ACG 3131. A continuation of ACG 3131. Study of present and future value concepts, current liabilities to material covered, long-term liabilities and related issues, accounting changes, leases, principles of revenue recognition and accounting for investments. Students lacking proper prerequisites may be administratively withdrawn from this or any other accounting course at any time during the term without receiving a tuition refund. Supplemental Course Description This course is a continuation of ACG 3131. You will learn applied professional research skills, while continuing to develop oral and written communication skills. You will hone these skills through the study of a variety of revenue recognition and expense versus capitalization topics. You will also develop an understanding of the accounting cycle and debits and credits. You should review  HYPERLINK "http://www.aicpa.org" http://www.aicpa.org for a discussion of relevant competencies expected of accounting graduates. This course is designed to help you gain many of these competencies. Course Learning Objectives The learning outcomes for this course are the following: 1-Analyze accounting transactions to determine their effect on the statement of cash flows, if any, and properly categorize the transactions as operating, investing, financing or non-cash investing and financing activities when preparing the statement of cash flow. The focus will be on the direct method of reporting cash flows, with a basic review of the indirect method. 2-Determine how to properly account for the acquisition, disposition, and exchanges of assets, including self-constructed assets. Obtain a basic understanding of costs that qualify as research and development expense. 3-Calculate depreciation and amortization using different cost allocation methods. Also, additional issues pertaining to utilization and impairment of assets will be addressed. 4-Obtain an understanding of long-term debt with the focus on bonds. Calculate the selling price of bonds and prepare amortization schedules. Obtain knowledge of the financial statement presentation and disclosures for bonds. Analyze how to accrue interest when financial statements are prepared between interest dates. 5-Determine how to account for debt when it is retired early. Also determine how to account for debt that can be converted into stock or contains an option to purchase stock. 6- Analyze investment transactions (e.g. significant influence) to determine their effect on financial statements, if any, and properly categorize the investments as held-to-maturity, available-for-sale, or trading securities. Understand the fair value and equity methods of reporting for investments. 7-Understand how to record leases based on both the lessee and lessors perspective. Calculate present value of minimum lease payments taking into consideration concepts such as bargain purchase options, guaranteed residual value, etc. 8-Obtain an understanding of shareholders equity, how to record transactions, and how to properly present and disclose information pertaining to shareholders equity. Course Resources Optional Grading Scale The grading scale, which may be modified to allow for a curve if warranted, is tentatively as follows: A92% and above C 72 - 77% A- 90 - 91% C-70 - 71%B+88 - 89%D+68 - 69%B82 - 87%D62 - 67%B-80 - 81%D-60 - 61% C+ 78 - 79% F59% and below Course Evaluation Method Tentative Grading Policy - Points will be allocated as follows: 4 Exams 100 points each. Some exams may include a take home problem(s) at the discretion of the professor. 400 pointsIFRS Assignment(s)30 pointsExcel Assignment10 pointsResearch / IFRS Writing Assignment(s): Details concerning the assignment(s) will be posted on Blackboard. Select University and College Policies Code of Academic Integrity Students at ý are expected to maintain the highest ethical standards. Academic dishonesty is considered a serious breach of these ethical standards, because it interferes with the university mission to provide a high quality education in which no student enjoys an unfair advantage over any other. Academic dishonesty is also destructive of the university community, which is grounded in a system of mutual trust and places high value on personal integrity and individual responsibility. Harsh penalties are associated with academic dishonesty. For more information, see University Regulation 4.001 at  HYPERLINK "http://www.fau.edu/regulations/chapter4/4.001_Code_of_Academic_Integrity.pdf" http://www.fau.edu/regulations/chapter4/4.001_Code_of_Academic_Integrity.pdf. ADA In compliance with the Americans with Disabilities Act (ADA), students who require special accommodation due to a disability to properly execute coursework must register with the Office for Students with Disabilities ( HYPERLINK "http://www.osd.fau.edu/" OSD) in Boca Raton, SU 133, (561) 297-3880; in Davie, MOD 1, (954) 236-1222; in Jupiter, SR 117, (561) 799-8585; or, at the Treasure Coast, CO 128, (772) 873-3305 and follow all OSD procedures. Incompletes Note that an Incomplete is not a substitute for a poor grade and is rarely granted. In accordance with the policy of the College of Business, an Incomplete will be given only under the following circumstances: 1. The student is otherwise passing the course (at least a C). 2. The student has an excused absence that prevented the on-time completion of the course requirements. Withdrawals Any student who decides to drop is responsible for completing the proper paper work required to withdraw from the course. Important dates: Last day to withdraw with full refund is xxxx. Last day to drop a course without receiving an F is xxxx. Additional Course Policies CLASS POLICIES: You are expected to come to class having (a) READ the text material assigned for that day and (b) ATTEMPTED ALL assignments. Unless instructed otherwise, ALL work to be submitted for consideration toward your course grade is to be attempted and completed on an INDIVIDUAL BASIS. School of Accounting Policies You are responsible for School of Accounting policies at  HYPERLINK "http://business.fau.edu/departments/accounting/school-of-accounting-policies/index.aspx" http://business.fau.edu/departments/accounting/school-of-accounting-policies/index.aspx. These policies are considered to be an integral part of this syllabus. Missing Exams Makeup Policy: Make-up exams will be given only at my discretion and only in cases of extreme hardship (e.g., hospitalization of student, death of immediate family member, unavoidable out-of-town business). If at all possible, you should speak with me prior to the exam in order to receive permission to take a make-up exam. Failure to seek prior approval will greatly reduce your chance of receiving make-up privileges. If you miss an exam and are not allowed to make up the exam, you will be given a zero for that exam. Late Assignments Late Assignments: Assignments will be accepted after the due date. However, your grade will be reduced by 10% of the total possible points for EACH DAY that the assignment is late. Attendance Policy Provide attendance policy Additional course policies as desired (Optional) Note: additional course policies should not conflict with established University and/or College and/or School Policies. Examples include the following Etiquette and/or Netiquette Policy (Optional) Safe Assign (Optional) Written components of any assignment or project may be submitted to Safe Assign to evaluate the originality of the work. Any students found to be submitting work that is not their own will be deemed in violation of the Universitys honor code discussed above. Course Outline Tentative Schedule for term: DateWork that should be completed prior to the class meeting BE = Brief Exercise, E = Exercise, P = Problem, CA = Concepts For Analysis, CAC = Comparative Analysis Case, RC = Research Case, CC = Communication Case, AC = Analysis Case, EC=Ethics Case, RWC = Real World Case, ITC = Integrating Case, IC = International Case  Read Chapter 21 Complete Exercises 21-1, 21-2, 21-14, 21-17, 21-27 and 21-31 Complete Problems 21-1, 21-2, 21-3, 21-4, 21-5, 21-6, 21-8 and 21-11 Read Chapter 10 (pp. 502-521) In class hand-out Complete Exercises 10-1, 10-2, 10-3, 10-5, 10-6, 10-7, 10-8, E10-9, and E10-11 Complete Exercises 10-13, 10-14, 10-15, 10-16, 10-17, 10-18, and 10-28 Complete Problems 10-3, 10-4, 10-5, and 10-7 Exam 1 Read Chapter 10 (Part C pages 521-532) In class hand-out(s) Complete Exercises 10-23 and 10-24 Complete Problem 10-9 and 10-10 Complete Exercises 10-25 and 10-26 Complete Problem 10-11 Read Chapter 11 (pp. 558-565, 571-588) Read bottom of page 591 Cost of Defending Intangible Rights Complete Exercises 11-2, 11-3, 11-10, 11-14, 11-15, 11-16, 11-18, 11-19 and 11-20 Complete Exercises 11-22, 11-24, 11-25, 11-27, 11-32, and 11-33 Complete Problems 11-6, 11-8, 11-11, and 11-12 Read Chapter 14 (pages 748-764) & Read Appendix 14A (Page 779-780) In class hand-out(s) Complete Exercises 14-2, 14-5, 14-6, and 14-9 Complete Exercise 14-10 (use the data from the problem to construct statement of cash flows, income statements and balance sheets for the years ending 12/31/11 and 12/31/12 like the handout we did in class). Complete Exercises 14-30 and 14-11 Complete Problems 14-3, 14-4, and 14-5 Complete Exercises 14-18, 14-3 and 14-4 Read Chapter 14 (pages 769-774) Complete Exercises 14-21, 14-22, 14-24, 14-26, and 14-27 Exam 2 Read Chapter 15 Download chapter (pdf file) from blackboard FOCUS ON THE ACCOUNTING BY THE LESSEE ONLY Print off the Operating and Capital Lease Exercise posted in the Course Documents section of Blackboard. Begin working on the exercise and bring your work to class. Complete Exercise 15-17 from textbook IFRS Assignment Due Today Read Chapter 14 (pages 775-778) Read Chapter 12 Complete Exercises 12-2, 12-3, 12-4, 12-5, 12-7, 12-9, Complete Problem 12-7 Complete Exercises 12-12, 12-13, 12-14, 12-15, 12-17, and 12-18 (IFRS) Complete Problems 12-9, 12-10, 12-11, and 12-12 Exam 3 Re-read Chapter 15 (download chapter (pdf file) from blackboard) FOCUS ON THE ACCOUNTING BY THE LESSOR Print off the Lessor Operating and Capital Lease Exercise posted on blackboard and complete as much of the exercise as you can. 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