Linfield College
Intermediate Accounting III (BUS365)
Summer Term 2007
Instructor: Carla Moha
email: carlamikemoha@hotmail.com
Phone: 503-861-9342 (If you are unable to contact me via email)
Office Hours: Online (Please email for an appointment if possible)
Course Description:
Continuation of BUS 364, Intermediate Accounting II. This course covers revenue recognition, accounting for income taxes, pensions and postretirement benefits, leases, accounting changes and error analysis, statement of cash flows, and full disclosure in financial reporting.
Course Prerequisites:
BUS 364 Intermediate Accounting II
Textbook Required:
Intermediate Accounting: 12th Edition
Kieso, Weygandt and Warfield
John Wiley & Sons, Inc.
ISBN: 0-471-74955-9
The textbook can be purchased at the bookstore or online at:
www.linfieldbookstore.com
Software Required:
Microsoft Excel and Microsoft Word (Will need to save work in MS Office 97-2003 format if you have MS Office 2007
Course Requirements:
Chapters 18-24 will be covered in the course. For each chapter the students will be required to:
There will also be an online midterm and final exam.
| Grading: | Points |
| Chapter Quizzes | 80 (8@10 points) |
| Chapter Homework Problems | 160 (8@20 points) |
| Midterm Exam (Chapters 18-20) | 90 |
| Final Exam (Chapters 21-24) | 120 |
| Grading Scale | |
| 405 and above | A |
| 360 – 404 | B |
| 315 – 359 | C |
| 270 – 358 | D |
| 269 and below | F |
I do not assign + or – grades. If you are within 5 points of the next higher grade, I will give you the higher grade.
It is your responsibility to know where you stand in this class. If you are unsure, please discuss the matter with me via email. Withdrawals from the course are the student’s responsibility. You must go through the proper channels for withdrawal from the class, or you will receive an “F” for the course.
Chapter Quizzes:
There are 8 online quizzes. Each quiz contains 10 multiple choice questions for a total of 10 points. You will have 1 hour to complete each of the quizzes. Some of the questions may be taken from the optional practice quizzes.
Chapter Homework Problems:
Homework assignments will be assigned for each chapter. Each assignment is worth 20 points. Your assignments should be prepared in MS Excel and submitted to me via the Homework In-Box. Please see the course calendar for specific homework assignments and due dates. Homework will receive a check-plus (100%) if all problems were reasonably attempted. A check (80%) will be given for attempting most of the problems. A check-minus (60%) will be given if little attempt was made towards the assignment. A zero will be given if the assignment is not attempted.
I am not looking for 100% accuracy on the homework, but you will want to complete the homework problems as accurately as possible. I will post the homework answer key the week after the due date, and you will want to compare your solution to the answer key. 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 online exams will contain 40 multiple choice questions. Some of the exam questions are taken from the chapter quizzes and optional practice quizzes. You will have 3 hours to complete the exams.
Schedule:
Please see the course schedule on the course home page for details of all course assignment, quiz, and homework deadlines.
Academic Integrity:
Students of Linfield College are expected to behave responsibly, honestly, and ethically, in completion of their academic work. It is okay to work together on homework assignments, but direct copying from answer keys or classmates is considered cheating and will not be tolerated.
Accommodation:
If you have a disability and need an accommodation, please contact me via email. Students requesting accommodations must provide documentation of disability and should work through their advisor or The Director Of Learning Support Services at Linfield.