Spring Semester 2000
COURSE OBJECTIVES AND PREREQUISITES
This course involves the study of special topics in financial accounting including government and not-for-profit accounting, partnerships, business combinations, and multi-national accounting. The topics will be somewhat complex, so a sound understanding of fundamental accounting principles is important. You will examine these topics from two perspectives:
The prerequisite course is Intermediate Accounting I (Business 355)
or consent of instructor.
INSTRUCTOR AND OFFICE HOURS
Office hours: 12-1 MWF
Main 201D, Phone 3486, e-mail firstname.lastname@example.org
Beams, Brozovsky, & Shoulders, Advanced Accounting, 7th Ed.
POLICY ON ACADEMIC RESPONSIBILITY
"It is expected of both faculty and students that they act with academic honesty and integrity." See the General Catalog and Student Handbook for further details.
POP QUIZZES, HOMEWORK, AND ATTENDANCE
Pop quizzes will be used in this course. To encourage thorough learning by regular practice and class attendance, the following policies will apply:
You will be allowed to drop three of the lowest scores. Therefore, it would be a good idea to plan ahead so that you do not miss more than three times this semester for any reason. The total number of points you will be allowed to earn on the pop quizzes or homework collected will be 100.
Unit tests cannot be made up. However, if you are going to be unable to attend the test session, you may take the test the day before the scheduled time. You will receive a zero for any test missed. Turn in your homework beforehand to receive credit if work is collected when you must miss class.
Grading will be done on the basis of total points earned in the class. Cutoff levels for each grade will be determined for each of the components. Those will then be summed to obtain total final cutoff levels for the entire course. The cutoff levels will be announced during the course. Class participation and attendance will be a determining factor when grades lie between two grading categories, e.g. -- a student's grade lies between C+ and B-.
|All unit tests||300|
Due to the complexity of the topics of the course, it is essential that you complete your reading and homework assignments before each class. Also, the class format will devote substantial time to discussion and review of the problems and exercises. Some of the homework will require the use of a computer spreadsheet.
Keep all graded papers until final grades are received. All exams are
secure exams and must be returned to the instructor before leaving the
classroom: these papers will be kept until one month after the end of the
semester. If you are concerned about your grade at any time, feel free
to talk to me at your convenience.