Upload
sesshomaru123456
View
215
Download
0
Embed Size (px)
Citation preview
8/9/2019 Spring 2014 Accounting
1/5
Los Angeles Harbor College / Business Division
Intermediate Accounting I
Spring 2014 (Online Section)
Course Information Sheet
Fredrick Ho, CPA, MBA
Office: Tech 204.04Phone:310-233-4183
Mail-Box: #308
Feb 10 to June 9, 2014
E-mail:[email protected] Key: E-24YE263AKHWEE
Textbook:
Intermediate Accounting
James M. Wahlen, Jefferson P. Jones, Donald P. Pagach
ISBN: 978-1-285-25221-6 (Intermediate Accounting with Cengage Now)
I. Course DescriptionThis course provides a combination of professional language and vibrant pedagogy
to facilitate the transition from financial principles to the large environment offinancial reporting. To prepare students for professional accounting careers, the texts
comprehensive coverage of GAAP and discussion of IFRS is clearly and consistently
presented throughout.
Prerequisites: ACCT 001 - Financial Accounting and
ACCT 002 - Managerial Accounting
II. Student Learning Outcomes (SLO):
The Intermediate Accounting I courses objectives is to prepare students for careers in
the profession of accounting, finance, and business consulting. At the end of the class,
students should be able to:
Explain the environment and theoretical structure of financial accounting and the
relationship to generally accepted accounting principles.
Discuss generally accepted accounting principles concept statements, assumptions,
principles, and constraints
Exhibit proficiency in the accounting cycle, covering journal entries, ledgers, and trial
balances.
Explain the elements of a statement of income and statement of retained earnings, a
statement of financial position, and a statement of cash flows.
Measure and analyze the relative values of cash inflows and outflows in evaluatingalternative investment opportunities and periodic payments necessary to meet future
obligations. Determine the future cash flows and present value of financial statement
elements.
Distinguish the management and control issues, and apply related accounting
concepts and procedures in order to properly account for liquid assets within the
company.
- 1 -
8/9/2019 Spring 2014 Accounting
2/5
Compare and contrast the various methods of accounting for cash and receivables.
Identify the measurement and reporting issues involving inventories and related
expenses.
Determine how inventory is valued and analyzed in merchandising and
manufacturing companies.
Analyze dispositions and exchanges of the plant assets and apply the appropriateaccounting procedures to record the removal of the plant assets from the financial
records of the enterprise.
Determine the proper allocation of cost to capitalized items and expensed items
Analyze the impact on financial statements of various depreciation methods, assetlives, and accounting conventions.
Compare and contrast the accounting for intangible assets and the accounting for
plant assets.
III. Course Format
We will combine Cengage & E-tudes together to complete this course. Yourhomework and exams will be done in Cengage.
There are specific OPEN and DUE dates for each assignment and exam to keep thepace going. You can do more than one assignment in advance.
Discussion Forums for posting questions on an assignment or modules open on the
same dates as the respective assignments. Forums will never close.
There is NO grace period for exams. They are already open for several days.
IV. Course Score & Evaluation
You can earn up to 400 points for the course. See the break down of points below.
Points Grading Breakdown
2 Midterm Exams
(90x 2)
180 90% - A 360 points
Final Exam 100 80% - B 320Homework 120 70% - C 280
Total points for 400 60% - D 240
Wk No Day Topic
One 02/10/14-02/16/14 Preparation: Learn to navigate Etudes & Cengage
Two 02/17/14-02/23/14
1. The Demand For and Supply of Financial Accounting
Information
- 2 -
8/9/2019 Spring 2014 Accounting
3/5
Three 02/24/14-03/02/14 2. Financial Reporting: Its Conceptual Framework
Four 03/03/14-03/09/14 3. Review of A Companys Accounting System
Five 03/10/14-03/16/14
4. The Balance Sheet and The Statement of Shareholders
Equity
03/17/14-03/23/14 EXAM 1# (Covering Chapters 01-04)
Six 03/24/14-03/30/14 5. The Income Statement and The statement of Cash Flows
Seven 03/31/14-04/06/14 6. Cash and Receivables
Eight 04/14/14-04/20/14 7. Inventories: Cost Measurement and Flow Assumptions
Nine 04/21/14-04/27/14 8. Inventories: Special Valuation Issues
04/28/14-05/04/14 EXAM 2# (Covering Chapters 05-08)
Ten 05/05/14-05/11/14 9. Current Liabilities and Contingent Obligations
Eleven 05/12/14-05/18/14 10. Property, Plant, and Equipment:
Acquisition and Subsequent InvestmentsTwelve 05/19/14-05/25/14 11. Depreciation, Depletion, Impairment, and Disposal
Thirteen 05/26/14-06/01/14 12. Intangibles
06/02/14-06/08/14 FINAL EXAM (Covering Chapters 09-12)
Due Date at Glance
Ass. Title Opens Due
Ch One 02/10/14 0:00 03/16/14 23:45
Ch Two 02/10/14 0:00 03/16/14 23:45
Ch Three 02/10/14 0:00 03/16/14 23:45
Ch Four 02/10/14 0:00 03/16/14 23:45
Exam 1# 03/17/14 0:00 03/23/14 23:45
Ch Five 02/10/14 0:00 04/27/14 23:45
Ch Six 02/10/14 0:00 04/27/14 23:45
CH Seven 02/10/14 0:00 04/27/14 23:45
CH Eight 02/10/14 0:00 04/27/14 23:45
Exam 2# 04/28/14 0:00 05/04/14 23:45
CH Nine 02/10/14 0:00 06/01/14 23:45
CH Ten 02/10/14 0:00 06/01/14 23:45
CH Eleven 02/10/14 0:00 06/01/14 23:45
CH Twelve 02/10/14 0:00 06/01/14 23:45
Final Test 06/02/14 0:00 06/08/14 23:45
V. Special Facilities and/or Equipment Needed
Internet access, web browsing and email.
- 3 -
8/9/2019 Spring 2014 Accounting
4/5
A system with at least 512MB memory. Mac users must have OS X. See Gateway
for details on system requirements. (See Student Resources)
Online time availability for Spring semester, 2014. Daily login is stronglyrecommended.
VI. Student Resources
The Etudes Instruction
What is E-TUDES
E-tudes is a community of institutions and individuals who are supporting teaching,
learning, and collaboration, and expanding educational opportunities to learners throughthe organization's platform and support infrastructure.
Site Link:
The link to get to your ETUDES course is:
https://etudes-ng.fhda.edu/
Your User ID:
When the class starts, this will help you to log in.
Your User ID:
the first 2 letters of your first name +
the first 2 letters of your last name +
the last 5 numbers of your student id numberPlease be sure to use lower case.
John Lennon's User ID would be jole34567
(if he had a student ID of 88-123-4567)
Your Password: month and day of birthFor John Lennon, it would be 1009he was born on October 9th.
After that, click on the tab that corresponds to the course that youre enrolled in.If you have any problem, please email to [email protected]
Reasons why you may be unable to log on:
a. Classes have not started yet.Registration data is loaded on the first day of classonto Etudes. Check your institution's website to find out when your term starts.
b. You are entering invalid login information. Refer to your institution's websitefor the correct userid formula and the default password that they assign to
students.
- 4 -
https://etudes-ng.fhda.edu/mailto:[email protected]://etudes.org/gateway/login_schools-list.htmhttp://etudes.org/gateway/login_schools-list.htmhttp://etudes.org/gateway/login_schools-list.htmhttp://etudes.org/gateway/login_schools-list.htmmailto:[email protected]://etudes-ng.fhda.edu/8/9/2019 Spring 2014 Accounting
5/5
c. You forgot your password. If you have taken classes before, you may havechanged your password and no longer remember it. Add your email in the Reset
Password tool and a new computer-generated password will be emailed to you.
The response is instant.
d. Your Account has old information or you have duplicate accounts in the system.
Complete our "Update My Etudes Account" form. This is for existing Etudesaccounts ONLY! Provide your old email and the month / date of your b-day to
verify your identity.
e. You are not a new user of Etudes. If you are not a new user of Etudes, please use
the password that you had established in the past. We don't change passwords
from term to term.
f. You have requested to add a class, but you are NOT officially enrolled in
the Registrar's Office yet. You will be able to log into the Etudes system the
morning after you are officially enrolled with your institution's Admissions.Weekends may be an exception.
g. You are attempting to log on from an unsupported browser, such as AOL orMSN (see system requirements).
h. If your class is overand your instructor has disabled the site, you can no longersee a tab for the course.
i. If you have been dropped from the course, you'll no longer have a tab to the
class.
For more information about login or other help, please check the link (https://etudes-ng.fhda.edu/portal/site/!gateway/page/d1c7e1aa-efa9-4c63-8019-72a431b4046c ) or
(http://etudes.org/release/melete/downloads/student_guide.pdf)
Cengage Instructions
For more information about Cengage, Please log in to E-tudesand follow the link tothe Cengage Instructionsposted on Announcements.
- 5 -
http://etudes-ng.fhda.edu/portal/tool/48c9b7ec-3278-42e9-0068-45796b9c2e2f?panel=Mainhttp://etudes-ng.fhda.edu/portal/tool/48c9b7ec-3278-42e9-0068-45796b9c2e2f?panel=Mainhttp://etudes.org/update_account.htmlhttp://etudes.org/gateway/server_info.htmlhttps://etudes-ng.fhda.edu/portal/site/!gateway/page/d1c7e1aa-efa9-4c63-8019-72a431b4046chttps://etudes-ng.fhda.edu/portal/site/!gateway/page/d1c7e1aa-efa9-4c63-8019-72a431b4046chttp://etudes.org/release/melete/downloads/student_guide.pdfhttp://etudes.org/release/melete/downloads/student_guide.pdfhttps://etudes-ng.fhda.edu/portal/site/!gateway/page/d1c7e1aa-efa9-4c63-8019-72a431b4046chttps://etudes-ng.fhda.edu/portal/site/!gateway/page/d1c7e1aa-efa9-4c63-8019-72a431b4046chttp://etudes.org/gateway/server_info.htmlhttp://etudes.org/update_account.htmlhttp://etudes-ng.fhda.edu/portal/tool/48c9b7ec-3278-42e9-0068-45796b9c2e2f?panel=Mainhttp://etudes-ng.fhda.edu/portal/tool/48c9b7ec-3278-42e9-0068-45796b9c2e2f?panel=Main