SYLLABUS
Course: AC3150 – Intermediate Accounting III
Term: Fall 2009
Instructor: Brian Hathhorn
Text: Kieso; Intermediate Accounting; Twelfth Edition; Wiley
Methods of Assessment and Grading: Prepare for each chapter's class session by reading the chapter, working the specifically assigned homework questions, and working through as many of the questions and problems at the end of the chapter to feel comfortable with the material. There are a total of 100 points available for the course. Grades will be based on the following assessments with the maximum points in brackets: (a) three points for each quiz or complete set of chapter homework submitted [24 points], (b) two points for actively participating in each class with at least one chapter assigned [18 points], (c) one mid-term exam [18 points], (d) a comprehensive final course exam [20 points], and (e) the Intermediate Accounting Sequence Exit Exam [20 points]. The grading scale is: 90-100 points = A, 80-89 points = B, 70-79 points = C, 60-69 points = D, and 0-59 points = F.
Make-up Exam Policy: If you miss the mid-term exam by an excused absence, the maximum value of the final course exam and Intermediate Accounting Sequence Exit Exam are each increased by one-half of the maximum value of the missed mid-term exam. In other words, the maximum points available for the final course exam and Intermediate Accounting Sequence Exit Exam both increase from 20 points to 29 points. There is no make-up for the final course or Exit exams, or an unexcused absence from the mid-term exam.
Cheating and Plagiarism: The policy of National American University concerning cheating and plagiarism will be strictly followed in this class.
Contact Information: My office hours are by appointment. I can be reached by email at or by phone at 816-943-0425.
Class Schedule: The following schedule is a guideline and may be subject to change. We may spend more or less time on a chapter as necessary. Classes meet once per week. Homework includes handwritten explanations and/or examples for each lettered subpart of the respective chapter's objective in the NAU Master Syllabus (MS), and/or a set of problems.
Week 1, Sept 10
l Introductions and Course Overview
Week 2, Sept 17
l Revenue Recognition (Chapter 18, MS 1)
Week 3, Sept 24
l Accounting for Income Taxes (Chapter 19, MS 2)
l Accounting for Pensions and Postretirement Benefits (Chapter 20, MS 3)
Week 4, Oct 1
l Accounting for Leases (Chapter 21, MS 4)
Week 5, Oct 8
l Accounting Changes and Error Analysis (Chapter 22, MS 5)
Week 6, Oct 15
l Optional Mid-Term Review
Week 7, Oct 22
l Mid-Term Exam
Week 8, Oct 29
l Statement of Cash Flows (Chapter 23, MS 6)
Week 9, Nov 5
l Analyze Financial Statements (Chapter 24-Appendix, MS 7)
l Full Disclosure in Financial Reporting (Chapter 24, MS 8)
Week 10, Nov 12
l Intermediate Accounting III Final Exam
Week 11, Nov 19
l Intermediate Accounting Sequence Exit Exam