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INSTRUCTOR INFORMATION
NAME: Stan Pinkos
EMAIL: stanpinkos2@aol.com (HOME); stanley.pinkos@csn.edu (OFFICE)
OFFICE LOCATION: Cheyenne Campus Room 2056 – B
OFFICE HOURS: TBA
OFFICE TELEPHONE: 702-651-4390
BIOGRAPHY: C.P.A., C.M.A., Master of Accounting, Master of Business Administration,
ABD Hotel Administration
TEXTBOOK:
REQUIRED: Intermediate Accounting, Kieso, D. E., Weygandt, J, J & Warfield, T. D.,
John Wiley and Son, Inc., 12th Edition 2007, ISBN 0-471-74955-9
FIRST THINGS FIRST:
Your first assignment is to send me an e-mail to stanpinkos2@aol.com starting on January 16. For the subject please put ACC 204 WebCT. In the message type your name (which appears on your CSN record) and whatever, especially if your e-mail address does not identify you explicitly. The reason for this assignment is to get all the students into a group for e-mail purposes. If you do not receive an acknowledgement from me within 48 hours, your e-mail was not received and you should resubmit another e-mail. All subsequent e-mails should contain the same subject (ACC 204 WebCT) and your name should be included in your request for any information. This way I will know if you are in my live class or the WebCT course. Thanks!
COURSE INFORMATION:
COURSE TITLE: Intermediate Accounting II
COURSE NUMBER: ACC 204 CALL NUMBER: TBA
COURSE DESCIPLINE: Accounting
COURSE DESCRIPTION: Accounting for stockholders’ equity, statement of cash flows,
statement analysis, pensions and leases.
COURSE DATE:
PREREQUISITE: ACC 203 Intermediate Accounting I
COURSE OBJECTIVES/LEARNING OUTCOMES:
The student will:
• define financial accounting terminology
• prepare financial statements and their accompanying lead schedules
• compute financial statement ratios
• compute primary and fully diluted earnings per share
• identify dilutive securities
• compute weighted average number of shares outstanding
• prepare statement of cash flows
• compute pension costs and record pension liability
• compute lease costs and record lease liability
COURSE REQUIREMENTS:
The student's grade will be based on THREE (3) separate online examinations (worth 300 total points) and one (1) hour Chapter quizzes (for each chapter ) (worth 200 points total) which MUST BE TAKEN on a TIMELY BASIS as assigned. This means your grade is based on cumulative total points of 500 points. The on-line quizzes will be available for an extended period of time. Each quiz will allow each student two (2) attempts with the higher score used toward your final grade. The on-line examinations (TESTS) will be available for FOURTEEN (14) days for the student's convenience and the student will be allowed as many attempts as necessary per TEST until the examination period has expired. I will e-mail to you a more printer friendly copy of each TEST. Each student must decide when he/she will take the QUIZZES during the designated quiz time period, however, remember to select a time and place where distractions will be at a minimum because once you start the QUIZ you cannot STOP and RESTART the same QUIZ again (if you do, it will count as your second attempt). TEST scores will be released only after the TEST period has ended because of security reasons.
GRADE DISTRIBUTION:
A 500 - 460
A- 459 - 440
B+ 439 - 420
B 419 - 400
B- 399 - 380
C+ 379 - 360
C 359 - 340
C- 339 - 320
D+ 319 - 300
D 299 - 280
D- 279 - 260
F 259 - 0
ACADEMIC INTEGRITY:
Scholastic dishonesty will not be tolerated and will be prosecuted to the fullest extent. You are expected to have read and understood the current issue of the student handbook (published by Student Services) regarding student responsibilities and rights, and the intellectual property policy, for information about procedures and about what constitutes acceptable on-campus/on-line behavior.
IMPORTANT DATES FOR FALL 2008:
TBA
ASSIGNMENTS:
Chapter assignments will be posted on the Home Page. These assignments will include homework for your benefit from the individual chapters. These chapter assignments are not to be turned in to me; I will post the solutions on the Home Page or send to each of you the solutions at which time, if you have questions, ask them through e-mails or come by my office during my posted office hours. Advance announcement of the impending Quizzes and TESTS will also be posted on the calendar. All QUIZZES will be graded immediately for the student's benefit. ALL TESTS will be graded at the end of the test time-period for security reasons. REMEMBER, EACH QUIZ AND TEST MUST BE SUBMITTED BY THE DUE DATE AND TIME POSTED ON THE CALENDAR, e.g. QUIZ due on September 18, 10:00M means that the student can start the QUIZ at the LATEST 9:00 PM, September 18. If the QUIZ or TEST is submitted later than the due date and time, WebCT will not accept the submission.
POWERPOINTS:
The PowerPoints which have an AU attached to it are the authors PowerPoints. The other PowerPoints are from your instructor.
INTERNET PROVIDER:
If you are using a FREE internet provider (Hotmail, e.g.), make sure your mailbox is cleared to receive all assignments. I have experienced this problem, full mailboxes, in the past with mail being returned due solely to lack of mailbox space. Also, if you change providers, notify me immediately.
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