INSTRUCTOR: Robert Daoust                   HOME OFFICE PHONE: (503) 723-4796

e-mail: "r.daoust@comcast.net"                                 (Portland, Oregon area)

REQUIRED TEXT: Intermediate Accounting, 11^th edition by Keiso, Weygandt, & Warfield.

            John Wiley & Sons, 2004.

COURSE DESCRIPTION:

            Continuation of BUS 364: Issues related to income determination and the preparation

            and analysis of financial statements.

PREREQUISITE: BUS 364

COURSE OBJECTIVE: This course will assist students in preparing for entrance to the

accounting profession. The focus of this course is on accounting for investments,

revenue recognition, full disclosure, analyzing financial statements, accounting for

pensions, accounting changes, statement of cash flows, and accounting for income taxes..

COURSE OUTLINE: see supplemental.

INSTRUCTOR BIOGRAPHY: see supplemental.

COURSE GRADE COMPENENTS:

(1)  Exam #1: 30%; (2) Exam #2: 30%; (3) Exam #3: 35%; (4) Attendance: 5%.

CLASS PARTICIPATION AND ATTENDANCE: Class participation and attendance is required

for this course in reviewing homework and practice problems and in applying the concepts to the workplace. In class participation, we must treat each other with civility, courtesy, and respect.

RESEARCH PAPER: none

GRADING SCALE:

            A = 96-100     A- = 90-95      B+ = 87-89     B = 82-86        B- = 80-82

            C + = 77-79    C = 73-76        C - = 70-72     D = 60-69       F below 60

INCOMPLETES: A grade of an Incomplete (I) is given only in emergency situations. The student

must request an Incomplete in writing and must obtain the instructor's permission. All work

not completed must completed within the time limits that is set by the instructor following

the rules established by the college.

ACADEMIC HONESTY: Cheating and plagiarism will not be tolerated. Any students found to be

            engaging in either of these activities at any point in the course will receive a failing grade

            for the entire course and may be subject to further college sanctions.

COURSE MATERIALS: The instructor retains all exams.

CLASSROOM RULES: (1) The nature of the course requires classroom concentration. Please

            make child sitting arrangements other than the classroom. (2) Early grade report and grade

            inquiries must be accompanied by an addressed stamped envelope.

STUDENTS WITH DISABILITIES: Students with documented disabilities needing

accommodations or special arrangements in the event of evacuation should make

an appointment with the instructor no later than the first week of the term. Pertinent

emergency information should be shared with the instructor at this meeting.

 

 

LINFIELD COLLEGE BUS 365 INTER. ACCOUNTING 3 SU 2005 Portland page 2 of 2

 

Course Outline                                            

__Date                        __                    Concepts & Acitivity                                                Material         

6-13-05                       Ch.18 Revenue Recognition                         E18-1, P18-9             

6-20-05                       Ch.19 Accounting for Inc. Tax                    E19-1, P19-1             

6-27-05                       Ch.24 Full Disclosure                                   P-2                             

                                    Ch.24A Analyzing Fin. Statements             E24-5, P24-3             

7-4-05                         No class; holiday                                                                              

7-9-05                         Ch.20 Accounting for Pensions                   P2

Saturday                    Exam #1 (Ch.18, 19, 24, 24A for 35% of grade)                           

7-11-05                       Ch.21 Accounting for Leases                       BE                              

7-18-05                       Ch.22 Accounting for Changes                   E22-2, P22-1             

7-25-05                       Ch.23 Statement for Cash Flows                E23-8, P22-1             

8-1-05                         Exam #2 (Ch.20, 21 for 30 % of grade)                                         

8-8-05                         Review for Exam #3 (Ch.22, 23)                                                     

8-15-05                       Exam #3 (Ch. 22, 23 for 30% of grade)                                        

 

Instructor's Biography

Employment: Management & Accounting

1999 to present: Riverdale School District/Riverdale High School

            Project Director/Facilities Manager

1983 to 1999: Marylhurst University

            Vice President for Finance & Facilities

1976 to 1983: American Medicorp, Inc. & Humana, Inc.

            Hospital Controller

            Financial Analyst

1970-1976: Kaiser Permanente Medical Care Program

            Clinic Manager of Finance & Control

            Internal Auditor

            Hospital Business Manager

Employment: Education

Teaching faculty member of:

1989 to present Clackamas Community College

1986 to present Linfield College

1986 to present Portland Community College

1999 to present Eastern Oregon University (Mt. Hood CC site)

Education:

1969 BS          California State University at Long Beach

1974 MBA      Pepperdine University at Los Angeles

1990 MS         Marylhurst University

1986 CCP       Certified Compensation Professional from Amercian Compensation Assoc.

1989 PHR       Professional in Human Resources from Society for Human Resource Mgm.

1989 RPA       Real Property Administrator from Building Owners & Mgr. Assoc.