W. TERRY DANCER
PROFESSOR OF ACCOUNTING
ARKANSAS STATE UNIVERSITY
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W. TERRY DANCER
PROFESSOR OF ACCOUNTING ARKANSAS STATE UNIVERSITY
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STUDENT INFORMATION SHEET SPRING 2001 COURSE PREREQUISITE: INTERMEDIATE ACCOUNTING I, WITH A GRADE OF AC@ OR BETTER. INSTRUCTOR: W. TERRY DANCER OFFICE: 308 COLLEGE OF BUSINESS BUILDING E-MAIL: DANCER@CHEROKEE.ASTATE.EDU WEB PAGE: www.clt.astate.edu/dancer CLASS SCHEDULE: INTERMEDIATE ACCOUNTING II: 9:30 AND 11:00 TTH PRINCIPLES OF ACCOUNTING II: 6:00 M COST ACCOUNTING I: 2:00 TTH OFFICE HOURS: MONDAY: 5:30-6:00 AND 8:50-9:20 TUESDAY: 8:30-9:30, 12:30-2:00, AND 3:15-3:45 THURSDAY: 8:30-9:30, 12:30-2:00, AND 3:15-3:45 REQUIRED TEXT: INTERMEDIATE ACCOUNTING, NINTH EDITION, KIESO AND WEYGANDT . OTHER REQUIRED MATERIALS: INSTRUCTOR PREPARED RESOURCE MATERIALS FROM MCGREGORS. FINAL GRADE BASIS: FIVE MAJOR EXAMS EACH 100 POINTS 500 FINAL EXAMINATION 150 WORKSHEETS 100 ETHICS ASSIGNMENT 40 INTERNATIONAL ASSIGNMENT 30 LIBRARY/RESEARCH ASSIGNMENT 30 FINAL GRADE DISTRIBUTION BASED ON 90%,
80%, 70%, 60%, A,B,C,D RESPECTIVELY.
COURSE GOAL: The primary goal of this course is for you, the student, to learn and retain the materials being presented. Adequate learning and retention of the course content will provide knowledge necessary for your pursuit of a career in accounting and perhaps taking and passing the CPA examination. MAKE-UP POLICY: Make-up tests will be given with adequate reason for missing the examination. If you miss and have a valid excuse, please see me to make arrangements for the make up. All makeup exams will have 5 essay questions, 10 short answer questions, and 15 definitions. ALL MAKE UP EXAMS WILL BE GIVEN MONDAY APRIL 30 FROM 3:30-4:30. Late homework will be accepted for marginal credit only. Marginal Credit is credit between 0% and 50% of the value of the work. Late homework will be accepted only during class time on April 23, 2001. Home work is late if not turned in during class time.
***THE WORK YOU DO SHOULD BE YOUR OWN. BOTH THE GIVING AND RECEIVING OF ANSWERS CONSTITUTES CHEATING. IF YOU ARE CAUGHT CHEATING, YOU MAY EXPECT TO BE EXPELLED FROM THE UNIVERSITY. ALL ABOVE SUBJECT TO REVISION ACCOUNTING 3013 INTERMEDIATE ACCOUNTING II CLASSROOM ACTIVITIES SCHEDULE SPRING 2001
JANUARY 9 INTRODUCTION TO INTERMEDIATE II CHAPTER 14: LONG TERM LIABILITIES ACCOUNTING FOR BONDS PAYABLE ACCOUNTING FOR LONG-TERM NOTES PAYABLE REPORTING LONG TERM DEBT JANUARY 11 NOTES, QUESTIONS,BE: 1,6,11,13,13 JANUARY 16 E: 2,10,13,18, 25, and P1 CHAPTER 15: STOCKHOLDERS;EQUITY: CONTRIBUTED CAPITAL ACCOUNTING FOR CORPORATIONS ACCOUNTING FOR COMMON STOCK ACCOUNTING FOR PREFERRED STOCK ADDITIONAL PAID-IN-CAPITAL JANUARY 18 NOTES,QUESTIONS, BE 1,4,6,10,13 JANUARY 23 E: 2,5,12,14; P1; AND ETHICS
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JANUARY 25 TEST ONE CHAPTERS 14 AND 15 CHAPTER 16: STOCKHOLDERS EQUITY AND RETAINED EARNINGS ANALYSIS OF RETAINED EARNINGS ACCOUNTING FOR DIVIDENDS APPROPRIATIONS OF RETAINED EARNINGS ANALYSIS OF STOCKHOLDERS EQUITY JANUARY 30 NOTES, QUESTIONS, BE 5,6,8,10 FEBRUARY 1 E: 2,6,9,14,19; P6 CHAPTER 17: DILUTIVE SECURITIES AND EARNINGS PER SHARE ACCOUNTING FOR DILUTIVE SECURITIES ACCOUNTING FOR COMPENSATION PLANS COMPUTING EARNINGS PER SHARE: SIMPLE COMPUTING EARNINGS PER SHARE: COMPLEX FEBRUARY 6 NOTES, QUESTIONS, BE 1,2,6,10,12 FEBRUARY 8 E 1,5,7,8,15,24; P7 FEBRUARY 13 TEST TWO, CHAPTERS 16 AND
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CHAPTER 18: INVESTMENTS INVESTMENT IN DEBT SECURITIES INVESTMENT IN EQUITY SECURITIES INVESTMENT DISCLOSURE IMPAIRMENT TRANSFERS FEBRUARY 15 NOTES, QUESTIONS, BE 2,4,8,11,12 FEBRUARY 20 E 3,7,13,15,20; P5
CHAPTER 19: REVENUE RECOGNITION WHEN TO RECOGNIZE REVENUE POINT OF SALE BEFORE DELIVERY AFTER DELIVERY FRANCHISES CONSIGNMENTS FEBRUARY 22 NOTES, QUESTIONS,BE 3,4,8,10,12 FEBRUARY 27 E 6,7,12,19,20; P2 MARCH 1 TEST THREE, CHAPTERS 18 AND 19 CHAPTER 20: ACCOUNTING FOR INCOME TAXES FINANCIAL ACCOUNTING NOT TAX ACCOUNTING DEFERRED TAXES ASSET-LIABILITY METHOD FINANCIAL STATEMENT PRESENTATION. MARCH 6 NOTES, QUESTIONS,BE 3,5,8,10,11 MARCH 8 E 6,7,8,14,26; P1
CHAPTER 21: ACCOUNT FOR PENSIONS AND POST RETIREMENT BENEFITS THE NATURE OF PENSION PLANS CAPITALIZATION V.S. NON CAPITALIZATION PENSION WORKSHEET MINIMUM LIABILITY CALCULATIONS MARCH 13 NOTES, QUESTIONS, BE 1,32,5,7,9 MARCH 15 E 2,3,4,10,12; P 7 MARCH 27 TEST FOUR CHAPTERS 20 AND 21 CHAPTER 22: ACCOUNTING FOR LEASES FUNDAMENTALS OF LEASES ACCOUNTING BY LESSOR ACCOUNTING BY LESSEE CAPITAL LEASE V.S. OPERATING LEASE MARCH 29 NOTES, QUESTIONS, BE 2,4,8,10,12 APRIL 3 E4,7,9,12,15; P 4 CHAPTER 23: ACCOUNTING CHANGES AND ERROR ANALYSIS TYPES OF ACCOUNTING CHANGES CHANGE IN ACCOUNTING PRINCIPLE CHANGE IN ACCOUNTING ESTIMATE CHANGE IN REPORTING ENTITY BALANCE SHEET ERRORS INCOME STATEMENT ERRORS COUNTERBALANCING ERRORS APRIL 5 NOTES, QUESTIONS, BE 2,3,4,6,7 APRIL 10 E 3,4,7,8,12,15; P 1 APRIL 12 TEST FIVE, CHAPTERS 22 AND 23 CHAPTER24: STATEMENT OF CASH FLOW ANALYSIS OF CASH FLOWS OPERATING ACTIVITIES INVESTING ACTIVITIES FINANCING ACTIVITIES DIRECT V.S. INDIRECT METHOD APRIL 17 NOTES, QUESTIONS, BE 2,3,4,6,7 APRIL 19 E 3,4,7,8,12,15; P 1 CHAPTER 25: FULL DISCLOSURE IN FINANCIAL REPORTING FULL DISCLOSURE PRINCIPLE NOTES TO FINANCIAL STATEMENTS DISCLOSURE ISSUES CONSTANT DOLLAR ACCOUNTING CURRENT COST ACCOUNTING APRIL 24 NOTES, QUESTIONS, BE 2,5,9,11,12; E 1,4,7,P2 APRIL 26 REVIEW FOR FINAL EXAMINATION
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