COLLEGE OF SOUTHERN NEVADA
ACCOUNTING, FINANCE AND COMPUTER OFFICE TECHNOLOGY
COURSE SYLLABUS
ACC 204 – INTERMEDIATE ACCOUNTING II
Spring - 2012

Professor: Jeffrey Jones, MBA
Office: Henderson Campus, Building C, Room 101C
Phone: (702) - 651-3106
E-Mail: jeffrey.jones@csn.edu
Office Hours: Online Angel CMS, Email

Henderson Office H4C
M/W each week of the term 11am-1pm. Just email me if you have questions, if you would like to save yourself the drive.

CLASSROOM: Angel CMS - 100% Online

REQUIRED TEXT: Accounting, Intermediate Accounting II – ISBN – 13: 978-0-390-24784-1. This is a custom text for ACC 204 at CSN. You will find in this text that the chapters are labeled from 1-10 in the preface, but 13-21 with the last chapter being 14. We will follow along and you will see that I have noted each chapter to show how each is labeled. For Example: Ch 1 = 13, Ch 2 = Ch 14. If at any time you have questions just send me an email.

COURSE DESCRIPTION: Accounting for stockholders’ equity, statement of cash flows,
statement analysis, pensions and leases.

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

ONLINE COURSE NAVIGATION:
You will find that your first assignment is to send me an email with a personal profile. Also begin working on chapter 1. The best process for working through the materials is: Read the chapter, review the power points, work the homework assignments (once completed email them to me via email attachment), take the practice quiz (not graded), then take the graded exam if one has been assigned to our current chapter. You will find the chapter materials within the course content link. Within each chapter link you will find the homework templates along with the graded exams. You will also find additional course study materials within these chapter links. If you have any questions email me. It will be a pleasure to work with each of you during this Spring 2012 term.

STUDY SKILLS:
Here are a couple of ideas when taking an online exam that I have learned over the last 13 years of teaching in the classroom, hybrid, and online environments. Some of you are using these techniques, but everyone should have this additional information. In taking the exams I would have your homework, any notes, the textbook, and any other materials you used to go through the chapter materials with you when you take the graded exams. Also use the Index in the rear of the textbook to reference specific chapter materials in the text as you work the exams. Take a look at the Index and see what features it provides. The glossary is also a great place to find reference materials about chapter concepts. This is true for almost every textbook. Also make sure you are completing each chapter’s homework and sending it to me, via email attachment.
Textbook Homework Assignments: See calendar within Angel course for start and due dates. We will also complete two graded exams per chapter.
Ch. 1=13 Questions:(7/10/14), BE 13-16, E 13-3, IMA Q’s 1-4, P 13-4.
Ch. 2-14 Questions:(2/18/20), E 14-1, E 14-20, IMA Q’s 1-3, P 14-19, P 14-21
Ch. 3=15 Questions:(4/20/23), E 15-1, E 15-7, E 15-30, IMA Q’s 1-3, P 15-15
Ch. 4=16 Questions:(1/3/4/15), E 16-2, E 16-9, E 16-12, IMA Q’s 1-3, P 16-11
Ch. 5=17 Questions:(1/4/18/26), BE 17-2,BE 17-9, E 17-5, E 17-33, IMA Q’s 1-2, P 17-9
Ch. 6=18 Questions:(2/8/13/18), E 18-2, E 18-4, E18-20, IMA Q’s 1-3, P 18-8
Ch. 7=19 Questions:(1/9/17), E 19-3, E 19-26, IMA Q’s 1-2, P 19-5
Ch. 8=20 Questions:(2/7/11), E 20-5, E 20-18, IMA Q’s 1-3, P 20-10
Ch. 9=21 Questions:(2/5/21), IMA Q’s 1-3, P 21-4
Ch. 10=14/22 Questions:(1/4/7/8/9/13/14) Problem 2/5/7/9 Case: Clover Machines Q’s 1-5.

British Airway Project (60 points) – This consists of working through the British Airway’s case at the end of each chapter. Just do the best you may and send me your results every week in an email separate from your chapter homework, using the same due date and time as the chapter homework. Stay in touch and let me know how your project is coming along. The final project is to send me a written summary/evaluation of the overall BA project. This means taking each chapters materials/answers and sending an overall summary. This final project should be 3-6 pages in length (double spaced) and contain comments from each chapter and an overall judgement or reflection on what you learned from this project and how it relates to each chapters materials and the overall content of the text and Intermediate II. If you participated in the Intermediate I project then you are also welcome to include materials or comments from that project. If you do not have your final project from that class then send me an email and we will discuss.

Assessment Project (60 points) : You will find a copy of the assessment project within this syllabus file link.

EVALUATION:
Grades will be determined by the student's performance on chapter exams, homework assignments, and discussion board postings. Each exam chapter exam will be worth 30 points and there are two exams for each chapter for a total of 600 on graded exam points. Assignments will also have a combined possible score of 100 points, your research paper 60 points and the assessment is 60 points. The maximum number of total points for the course is 820.

GRADE TOTAL POINTS
A 820 - 738
B 737 - 656
C 655 - 574
D 573 - 492
F BELOW 491

EXTRA CREDIT:
Students may earn up to a maximum of 25 bonus points by doing CPA/CMA review questions at the end of 5 of the chapters. You may pick 5 of the 12 chapters to complete. Additional extra credit may be earned by attending an IMA event during this term. (Email me for details).

Textbook Homework Assignments: See calendar within Angel course for start and due dates. We will also complete discussion board posting replies and two graded exams per chapter. The other part of your course grade relates to the Written Paper Project (See Above).

1/23 – First Day of class – 1st Assignment is to send me an email with a personal profile about yourself. This may be in a written document, Facebook account, or personal webpage. The second item to complete is the ASSESSMENT PROJECT. You will find a link to this project within the syllabus link. Download the file and complete the project. You are welcome to print it out and then scan the document and resend the file or just complete it within the word document and then resend the document. I usually find the projects easier to complete if I print and then complete. I then verify my work by typing it back into the doc file, save and then send. This project is due 2/5. We will then begin working on chapter 1 on 2/6. (see below for chapter details)


2/6 - Begin working on Chapter 1 materials, start British Airways paper Project. (Textbook homework assignments are listed above. Chapter 1=(same as)-13, due 2/19. Email with any questions. (Items that are due for each chapters work include: Textbook homework and 2 graded exams per chapter along with British Airways Project weekly assignment, which also is part of a final class individual project, note BA project above)

2/13 – Begin Chapter 2=14 Homework and Graded Exams (Due 2/19)
2/21 – Being Chapter 3=15 (Due 2/26)
2/27 - Begin Chapter 4=16 (Due 3/4)
3/5 – Being Chapter 5=17 (Due 3/11)
3/12 - Begin Chapter 6=18 (Due 3/18)
3/19 – 3/25 – Spring Break Week
3/26 - Begin Chapter 7=19 (Due 4/8)
4/2 - Begin Chapter 8=20 (Due 4/8)
4/9 - Begin Chapter 9=21 (Due 4/15)
4/16 - Begin Chapter 10=14=22 (Due 4/22)
4/23 - Make sure you are working on the final projects (British Airways project). This is a good time to send any missing homework or other materials or work on extra credit.
4/29 - Extra credit Due
5/6 – BA project due
5/12 - Final day of class – All work due

SAFETY PROCEDURES:
Approved classroom safety procedures are posted in each classroom and are to be followed.

AMERICAN WITH DISABILITY ACT (ADA) STATEMENT:
Any student with a disability or requiring special accommodations for this class should see me after class or call for an appointment. All information will remain confidential.

SECTION 504 - REHABILITATION ACT OF 1973
"If you have a documented disability that may require assistance, you will need to contact the Disability Resource Center (DRC) for coordination of your academic accommodations. The DRC is located in Student Services on each campus. For Cheyenne the number is 651-4045, for West Charleston the number is 651-5644 and for Henderson, the number is 651-3086.

ACADEMIC INTERGRITY POLICY: 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 behavior.

TUTORIAL SERVICES: Students are entitled to 12 hours of free tutoring per semester. For appointments call 651-4232 Cheyenne, 651-5732 West Charleston, 651-3125 Henderson.

The Retention Office will help you come up with practical solutions to any challenges you may encounter and get you connected to the right resources. The mission of the office is to help you stay in school and achieve your dreams for a brighter future. We are here to help and work with you. ? Free Success Planning Appointments are available. The staff of the Retention Office is committed to helping you succeed at CSN by sitting down with you, assessing your needs and getting you plugged in to CSN’s many resources.
So remember, STOP! Don’t DROP, enROLL! Call us at 651-2626!

Are you in need of a single program that can provide you with in-depth academic planning, supplemental tutoring, and assistance in filing for financial aid, additional grant money, and effective study skills, all for FREE ? Degree seeking low-income, first generation college, financial aid-grant recipients, and disabled students can contact TRIO’s Student Support Services at 651-4441 for more information.

? E-ALERT! is CSN’s academic early warning system. Professors identify students who need help and/or students who are having trouble in their classes may set up an appointment and receive help.

Last day to officially change from audit to credit or from credit to audit (email me for details and discussion)

Final date to officially withdraw. (Send me and email to discuss before you make this decision. There may be another alternative)