CASPER COLLEGE COURSE SYLLABUS

ACCT 2420-01 Intermediate Accounting II

Semester/Year: Spring 2008 Lecture Hours: 4 Lab Hours: 0 Credit Hours: 4 Class Time: 12:00-12:50 Days: M-Th Room: BU 217 Instructor’s Name: G. Lee Saathoff – Office BU 110 Instructor's Contact Information: Office Phone: 268-2591 Email: lsaathoff@caspercollege.edu Office Hours: M&W -9:00a to 9:50a and 1:00p to 1:50p; T&Th –4:00p to 5:00p; Th – 11:00a-11:50a; Fridays by appt. Course Description: This course studies accounting principles and procedures with emphasis on analysis, interpretation, and controls. Financial statements are studied in detail from both the theoretical and practical standpoints, with a critical examination and evaluation of areas covered. Statement of Prerequisites: completion of ACCT 2410 – Intermediate Accounting I Goal: Students should have a working knowledge of the basic accounting cycle, and know proper treatment and placement of the various accounts included in the financial statements of an entity. Specific goals:

1. Mastery of upper level accounting concepts. 2. Master the specific outcomes listed with each chapter in the text. 3. Prepare students to either enter the workforce or to advance on to higher level accounting.

Outcomes: Readiness for advancement to higher level accounting will be measured by students achieving a minimum of 70% of overall possible points on tests, quizzes, homework and projects. Methodology: This course will be presented through lectures, illustrations, and student participation in discussions. Extensive problem solving will be utilized. We will attempt to cover one chapter a week. Chapter readings: MUST be done ahead of time to allow for proper participation in class discussions. Quizzes: During the week a chapter is discussed in class, quizzes will be made available on WebCT for purposes of preparing for unit tests. Your highest quiz from EACH chapter will count toward your grade. All quizzes are worth 10 points each. You will need to go online to WebCT at http://www.caspercollege.edu/ click on the “Site Map” and then the WebCT icon on the page. Follow the instructions and self-register for the ACCT 2420-01 class. This will give you access to some practice (interactive) quizzes and then the actual quizzes (no cost/ no access card required). Be sure and note the deadlines posted for the quizzes. If you do not have a computer, there are labs available on campus. Tests: Tests will consist of one-two chapters at a time worth 50 points for each chapter. Tests missed will be recorded with a grade of zero in the grade book. At the end of the semester, either 1 test missed will be dropped or, if you have not missed any tests, your lowest 50 points will be dropped. Dropping a test is in place of make-up tests and all the inconvenience that causes for everyone involved. NO MAKE-UP TESTS will be allowed. Plan accordingly. Avoid missing tests at the beginning of the semester in case

you encounter an emergency later on. The dropped test is intended to address emergency absences for the entire semester. If you need to miss more than 2 weeks of school, you will want to consider dropping the course, since the material in each chapter builds on the previous chapters. Homework points: Homework assignments for each chapter will be set up online at: http://edugen.wiley.com/edugen/class/cls42897/ Participation: Points will be awarded for attendance/participation. Students who are excessively tardy or who do not involve themselves in the class discussion will lose points that cannot be made up individually. Oral Presentation: Students will give 2 oral problem presentations worth 35 points each. The subject matter for the presentations is topics/problems from the text pertaining to specific accounting concepts. Evaluation Criteria: GRADING: The grading will be based on total points earned during the semester. The following are tentative point distributions:

Description Point Breakdown Points Possible Wiley Plus points (12 X 10 points less 10 dropped) 110 Participation points (15 Weeks X 2) 30 Oral Presentation (2 X 35) – One individual, One team) 70 Quizzes (12 X 10 each) 120 Tests (12 X 50 points less 50 dropped) 550 Mid-Term (Ch 13-18) (1 X 60) (cannot be dropped) 60 Final (Ch 19-24) (1 X 60) (cannot be dropped) 60

Total points possible 1000 To get: you need: A 900 points B 800 C 700 D 600 F 500 and under NOTE: Final totals are not rounded, so the exact points for the cut off must be achieved. Example: 899 points is a very high B, but is still a B. Required Text, Readings, and Materials: Intermediate Accounting Kieso, Weygandt, Warfield 12e, Wiley; registration for Wiley Plus. Class Policies: Last Date to Change to Audit Status or to Withdraw with a W Grade: Monday, March 24. Student Rights and Responsibilities: Please refer to the Casper College Student Conduct and Judicial Code for information concerning your rights and responsibilities as a Casper College Student. Chain of Command: If you have any problems with this class, you should first contact the instructor in order to solve the problem. If you are not satisfied with the solution offered by the instructor, you should then take your problem through the appropriate chain of command starting with the department head, then the division chair, and lastly the vice president for academic affairs. Academic Dishonesty - Cheating & Plagiarism: Casper College demands intellectual honesty. Proven plagiarism or any form of dishonesty associated with the academic process can result in the offender failing the course in which the offense was committed or expulsion from school. See the Casper College Student Code of Conduct.

ADA Accommodations Policy: It is the policy of Casper College to provide appropriate accommodations to any student with a documented disability. If you have a need for accommodation in this course, please make an appointment to see Brent Heuer, Accommodative Services Counselor, room AD112A, 268-2557. Course content: Chapter Topic 13 Current Liabilities and Contingencies 14 Long-Term Liabilities 15 Stockholders’ Equity 16 Dilutive Securities and Earnings Per Share 17 Investments 18 Revenue Recognition 19 Accounting for Income Taxes 20 Accounting for Pensions and Postretirement Benefits 21 Accounting for Leases 22 Accounting Changes and Error Analysis 23 Statement of Cash Flows 24 Full Disclosure in Financial Reporting Oral Problem Presentations

NOTE: If you have any questions regarding the syllabus or materials assigned in this class, please ask for verification. Planning for success includes knowing what is expected of you! Quick reference for online codes: Wiley Plus Homework address: http://edugen.wiley.com/edugen/class/cls42897/