Linfield College
Course Syllabus
Fall Term 2004
 
 
Course:
BUS 365
Intermediate Accounting III (computer mediated)
3 credit hours
 
 
Instructor:
Bob Daoust
Contact throught webct email
 
 
Course Description:
Accounting principles, conventions and rules as reflected in the pronouncements of leading professional and accounting research organizations.  Valuation of current and fixed assets and the impact of valuation procedures on income determination.
 
 
Course Prerequisites:
BUS 364       Intermediate Accounting II
 
 
Instructional Materials:
Intermediate Accounting:   
11th  edition 2004
Kieso, Weygandt and Warfield
John Wiley & Sons, Inc.
ISBN 0-471-07208-7
The textbook can be purchased at the bookstore or online at:
www.linfieldbookstore.com
 
 
Course Requirements:
During the term we will cover the following chapters of the textbook:
Chapter 18:        Revenue Recognition
Chapter 19:        Accounting for Income Taxes
Chapter 20:        Accounting for Pensions and Postretirement Benefits
Chapter 21:        Accounting for Leases
Chapter 22:        Accounting Changes and Error Analysis
Chapter 23:        Statement of Cash Flows 
Chapter 24:        Full Disclosure in Financial Statements
Chapter 24A:     Basic Financial Statement Analysis
 
For each chapter we cover students will be required to:
1.     read and understand the materials in the textbook
2.     prepare solutions (in MS Excel or MS Word) to selected problems from the textbook and send to me via the Homework In-Box tool.
3.     take an online quiz (multiple choice)
In addition, students will take (online) a midterm exam and a final exam.
 
 
Major Assignments:Points
Chapter quizzes                                                120
Problems from the text                                     240
Midterm exam (Chap 18-  20)                         120
Final exam       (Chap  21 –24A)                      120
                                                                       _____   
Total                                                                 600
 
                    
Chapter quizzes:  There are 12 online quizzes (1 each week).  Each quiz contains 10 multiple choice questions worth 1 point each.  You will have 45 minutes to complete each quiz.  Some of the questions are taken from the optional non-graded self-quiz; others are new questions.
 
Problems from the text:  For each chapter I will assign problems from the text.  Each assignment is worth 20 points.  Your solutions are to be prepared in MS Excel and submitted to me via the Homework In-Box.  Here’s how I grade them:
   1. Submitted and complete       = 20 points
   2. Submitted but not complete = 10 points
   3  Not submitted                      =  0 points
Thus, the key is to complete the problem (even if it is not perfect) and submit it on time.  Don’t stress on whether or not you have the exact right answer.  I will post the authors’ master solution the following week so that you can compare your solution to theirs.  Then use your corrected solution when studying for the midterm and final exams.  NOTE: Assignments not submitted by the posted due date will NOT be accepted for credit.
 
Midterm and final exams: These exams (taken online) will contain 40 multiple choice questions.  Some of the exam questions are taken from the chapter quizzes; others are new questions.  You will have 3 hours to complete the exams.  Chapters covered are:
     Midterm       chapters 18 - 20
     Final            chapters 21 - 24A

 

WEEK DATES CHAPTER
Week 1 Mon. 6/13 to Sun. 6/19 18
Week 2 Mon. 6/20 to Sun. 6/26 19
Week 3 Mon. 6/27 to Sun. 7/3 20
Week 4 Holiday July 4th N/A
Week 5 Mon. 7/11 to Sun. 7/17 21, Term Exam
Week 6 Mon. 7/18 to Sun. 7/24 22
Week 7 Mon. 7/25 to Sun. 7/31 23
Week 8 Mon. 8/1 to Sun. 8/7 24
Week 9 Mon. 8/8 to Sun. 8/14 24-A
Week 10 Mon 8/15 to Th. 8/18 (end of term) Final Exam
 
Grading Criteria:
Grades are awarded based on the total number of points earned by completing the major assignments.
540 and above             A
480 - 539                     B
420 - 479                     C
360 - 419                     D
359 and below              F
special cases                 I (Incomplete)
 
(A grade of I may be given when the quality of work has been satisfactory but some MINOR BUT ESSENTIAL requirement of the course has not been completed.  If the work is not completed within a year, the grade will change to F).
 
I grade this way so as to make the course non-competitive and to encourage collaboration, as much as that is possible in an online course. I especially encourage students to contact each other to share ideas from the textbook, to prepare for exams and quizzes and to work out solutions to the exercises and problems.  You are not competing against your classmates, only yourself.
 
I do not assign + or – grades.  However, if you are within 5 points of the next higher grade, I will give you the higher grade.  For example, a student who earns 535 points will receive an A.  However, a student who earns 534 points will receive a B and not a B +.
 
 
Miscellaneous:
Students who have not communicated with me via email, voice mail or in person by the end of the second week of the term will be automatically dropped from the class.
 
Accommodation
If you have a disability and need an accommodation, please contact me via Private Mail.  Students requesting accommodations must provide documentation of disability and should work through their advisor or The Director Of Learning Support Services at Linfield.