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ACCT 303.002 Intermediate Accounting I

Instructor: Timothy G. Bryan Office Hours: Mon: Noon – 3:00 p.m.

Tues: 3:00 p.m.–4:15 p.m. & 5:30 p.m.– 6:00 p.m

Wed: Noon-1:00 p.m. & 2:00 p.m.-3:00 p.m.

Email: tgbryan@usi.edu Online Meeting: As requested.

Phone: Office: 812-461-5386 Cell: 812-499-5737 Office Number: BE 2076

You may text or call my cell after 7:00 a.m. and before 9:00 p.m. any day

3 Credit hours

Spring 2018: W, BE 3025 6:00 p.m. – 4:45 p.m.

Prerequisite(s): ACCT 202

Course Description

ACCT 303 represents an intensive study and application of the generally accepted accounting principles

(GAAP) for asset valuation, income measurement, and financial statement presentation for business

organizations, including the processes through which GAAP has evolved. The emphasis in this course is

on the basic financial statements and related footnotes, the time value of money, the valuation and

presentation of assets, and related income statement accounts, and other special accounting topics.

Course Learning Outcomes

By the end of this course, students should be able to:

Demonstrate an understanding of the development of financial accounting standards and the

accounting information system flow.

Prepare a balance sheet and an income statement and discuss the statement of cash flows.

Demonstrate basic accounting research skills.

Identify accounting topics where time value of money is relevant and apply expected cash flows

to present and future value measurement.

Apply GAAP to asset valuation, revenue recognition, and revenue measurement.

Program Learning Objectives

ACCT 303 is one of 3 courses designed to prepare accounting majors to prepare and interpret

financial statements, analyze company performance and apply GAAP to financial transactions.

Textbook and Applications

You are required to have: Intermediate Accounting, Gordon, Raedy and Sannelle, Pearson Publishing

ISBN 978-0-13-216230-2 with “My Accounting Lab” access code. Top Hat Application.

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Grading Methods

Tentative

Four Exams 400 pts Comprehensive Final Exam 200 My Accounting Lab Homework 131 Projects 40 Quizzes/TopHat 60 Total 831 pts

Final total points may vary from the above total.

I round final grades to the nearest tenth of a percent and then round up in determining final grades. As

examples, 79.04 rounds to 79.0 and receives a C+. 79.07 rounds to 79.1 and receives a B.

A B+ B C+ C D+ D F

Points 741-831 716-740 658-715 633-657 575-632 550-574 492-549 < 492

Percentage 89.1-

100%

86.1-

89.0%

79.1-

86.0%

76.1-

79.0%

69.1-

76.0%

66.1-

69.0%

59.1-

66.0%

Below

59.1%

Exams

There will be four exams during the term; all four exams will cover the indicated chapters in the calendar. All concepts (whether covered in class or not) presented in the textbook chapters assigned for the indicated test are subject to being tested unless otherwise noted. The final exam is comprehensive. To assure academic integrity and fairness to all, make-up exams will NOT be given, unless they are required due to planned university events such as case study teams or varsity sports or something I determine is appropriate on a case-by-case basis. If you are going to be away, please make reasonable plans to take the examinations prior to the scheduled exam date. You will receive a zero (0) on any missed exam.

Homework

Assignments are to be prepared individually. They are not group projects.

My Accounting Lab, available through Pearson Publishing is required for the class. The course link to My

Accounting Lab is located in Blackboard. Due dates for each My Accounting Lab assignment will be the

Sunday following the week the chapter in question should be studied as listed in the calendar and in My

Accounting Lab. My Accounting Lab homework may be completed late for 70% of earned credit. You

are urged to complete all homework even if late (70% is much better than 0%!). Numerous additional

assignments are available for each Chapter in My Accounting Lab. The assigned homework and reading

is believed the bare minimum needed. Additional practice on your own is encouraged.

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There are two accounting research projects and two financial statement analysis cases that should be

typed, printed and submitted online through Black Board on the due dates listed in the calendar. I will

accept late assignments subject to the 30% penalty mentioned above up until I have graded the

assignments and posted the solutions. After that, I will not accept late assignments.

Quizzes

Quizzes are given in class utilizing the TopHat application. I will not allow make up of quizzes if you are late or absent unless it is for a reason that I believe is appropriate or University-sponsored events.

Extra Credit

There will be a few opportunities for extra credit during the semester. If you choose to participate, you will receive some extra points. However, if you cannot or choose not to participate, it will not reduce your grade at all. As of the beginning of the semester, the only extra credit available is to attend Toastmasters meetings. Toastmasters meets every Tuesday class is in session except the first Tuesday of the semester. You will receive 2 points for every meeting attended up to 8 points.

Course Policies

Netiquette

All class communications and interactions with other students and the professor should follow

common social standards for respect and courtesy. Learn about the USI Netiquette Guidelines

so that you can get the most out of your class.

Communication Expectation

Generally, contact me via my email at tgbryan@usi.edu. You may also text me or call me on my

cell phone after 7:00 a.m. and before 9:00 p.m. any day. I should respond to texts or emails

within 24 hours. If I have not, please try again. Occasionally these get lost. Most assignments

will be graded within 2 days of the due date.

Technical Requirements

o A Reliable Computer: a dedicated computer with an updated operating system, such as

Windows 7 or later, or Mac OSX.

o High-Speed Internet Connection: (e.g. DSL or Cable). All USI online students are

required to have a stable high-speed Internet connection. A wired Internet connection is

recommended for online meeting, exams, and assignment submission.

o Microsoft Office & Adobe Acrobat Reader installed.

o Supported Web Browser: Firefox, Google Chrome, or Safari.

Minimum Technical Skills

Navigating the Blackboard, Uploading assignments

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Electronic Mail & the Internet

This class will make use of email and Blackboard provided by the university to promote

communication between us and to facilitate the administration of the course. CHECK YOUR

UNIVERSITY EMAIL REGULARLY.

Academic Integrity

Students are expected to maintain complete honesty and integrity in the academic experiences

both in and out of the classroom. Any student found guilty of dishonesty including, but not

limited to, plagiarism and/or cheating on an examination will be subject to disciplinary action.

For more information, please visit https://www.usi.edu/deanofstudents/academic-integrity.

Diversity Issues

The pursuit of an intellectually open setting for class discussions is one of the goals of the

course. Students should feel free to articulate respectfully different perceptions of the social

world; however, belittling, abusive, and discriminatory language will not be tolerated under any

circumstances. For more information, please visit http://www.usi.edu/diversityresources/ .

Disability Statement

If you have a disability for which you may require academic accommodations for this class,

please contact Disability Resources at 812-464-1961 or email Ronda Stone at rfstone@usi.edu as

soon as possible. Students who are approved for accommodations by Disability Resources

should request their accommodation letter be sent to their online instructors. Due to the

nature of online courses some accommodations approved for on campus courses may not apply.

Please discuss this with Disability Resources to clarify as needed. Students who receive an

accommodation letter from Disability Resources are encouraged to discuss the provisions of

those accommodations with their professors before or during the first week of the semester. If

you will be in an internship, field, clinical, student teaching, or other off-campus setting this

semester please note that approved academic accommodations may not apply. Please contact

Disability Resources as soon as possible to discuss accommodations needed for access while in

this setting. For more information, please visit the Disability Resources website

at www.usi.edu/disabilities.

Title IX, Sexual Assault and Gender Violence Policy

USI does not tolerate acts of sexual misconduct, including sexual harassment and all forms of

sexual violence. If you have experienced sexual misconduct, or know someone who has, the

University can help. It is important to know that federal regulations and University policy

require faculty to promptly report incidences of potential sexual misconduct known to them to

the Title IX Coordinator to ensure that appropriate measures are taken and resources are made

available. The University will work with you to protect your privacy by sharing information with

only those who need to know to ensure we can respond and assist. If you are seeking help and

would like to speak to someone confidentially, you can make an appointment with a counselor

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in the University Counseling Center. Find more information about sexual violence, including

campus and community resources at www.usi.edu/stopsexualassault.

Class Withdrawal & Incomplete Policy

It is the student’s responsibility to officially drop/withdraw from any courses before the

deadline. The university does not withdraw students from any classes. Please refer to the USI

Academic Calendar (https://www.usi.edu/registrar/academic-calendar ) for specific dates. For

more information, please visit http://www.usi.edu/registrar.

Under special circumstances, students may petition for an incomplete grade. However, it is up to

the course instructor to decide if an incomplete will be granted. Students receiving an

incomplete grade will need to complete all course requirements by the agreed deadline to avoid

an “F” grade.

Technical Support

IT Help Desk Support

Since I am not trained as a technology expert, I will not be able to assist you with your

technical needs. Please contact the Help Desk at (812) 465-1080 or send an email to it@usi.edu

for technical support. To learn more about the USI helpdesk, please visit

http://www.usi.edu/distance/students/current/help-desk

o Blackboard Support

If you would like to speak to a support technician, you can call (812) 465-1080 during normal

USI business hours (8am-4:30pm, Monday-Friday). Click on the following link for more FAQ

about Blackboard http://www.usi.edu/it/blackboard-online-help/faq-for-students.

Online Learning Office Support

o Web Meeting Support (e.g. Zoom)

For issues involving web meeting setup/host/participation, please contact Online Learning

at (812) 228-5124 or send an email to online.support@usi.edu

Privacy Policies & Accessibility Statements

For detailed information about the privacy policies and accessibility statements of the course

technologies, please visithttp://usi.edu/onlinelearning/students/support-services/.

Syllabus Change Policy

This syllabus is subject to change with reasonable advance notice.

Course Outline and Schedule

The course schedule is located in Black Board.

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Academic Support Services

The Writing Lab

The Writers' Room serves as a resource for undergraduate writers by providing assistance from

peer writing consultants, a comfortable writing environment, and reference materials.

http://www.usi.edu/university-division/academic-skills/tutoring/writers-room

David L. Rice Library

http://www.usi.edu/library

Counseling Center

The Counseling Center is open every Monday through Friday from 8:00 am to 4:30 pm. You’ll

find the Counseling Center in the Orr Center, Room 1051; their phone number is 812/464-1867

http://www.usi.edu/counselingcenter/

Disability, and ADA Support

http://www.usi.edu/university-division/disabilities

Student Grievances

https://www.usi.edu/media/3402299/Grievance-and-Complaints-Procedures.pdf

Additional Student Resources

The university provides a comprehensive range of support services and activities for students.

Please refer to http://www.usi.edu/students/ for detailed information regarding academic

advising, registration, financial aid, student affairs, counseling, career services, etc.

University Health Center-The University Health Center is a full-service clinic offering

medical services and health-related information to students, faculty, and staff. It located in

the lower level of the Health Professions Center and is open Monday through Friday, 8 am

to 4:30 pm. Click on this link to learn more about the Health Services offered at USI, or to

make an appointment, please call 812/465-1250. http://www.usi.edu/healthcenter.

Financial Aid Office- Information about current or future financial aid (including the

implications of withdrawal from courses) can be obtained from the University Financial Aid

Office. The office open is every Monday through Friday from 8:00 am to 4:30 pm; phone

812/464-1767, or email them at finaid@usi.edu