COURSE SYLLABUS

School of Management – SOM 2.112

The University of Texas at Dallas

Course: AIM 6330-501

Instructor: Dorothy Thompson
Semester: Fall 2006
Course Start/End Date: August 22- November 21

Course Information
Course Description

This course is comprised of topics in external financial reporting, including: issues related to
measurement and reporting of cash, receivables, inventories, investments, property, plant and
equipment, and intangibles. Current generally accepted accounting principles for financial
reporting are analyzed as is their effect on the presentation of financial results by corporations
and other entities. This course is currently on the approved list of courses for the CPA
Examination in Texas.

Instructor Information

Email: Use WebCT or Dorothy.A.Thompson@UTDallas.edu

Course Materials

Textbook: Intermediate Accounting, Fourth Edition by Spiceland, Sepe & Tomassini

Bluebook for testing.
Calculator, Pencil. Any assignment turned in to me will ONLY be accepted in pencil

Technical Requirements
In addition to a confident level of computer and Internet literacy, certain minimum technical
requirements must be met to enable a successful learning experience. Please review the
important technical requirements and the web browser configuration information.

Course Access and Navigation

This course was developed using a web course tool called WebCT. Students will use UTD
NetID account to login to the course at: http://webct.utdallas.edu. Please see the details of
course access and navigation information.

If you have any problems with your UTD account or any problem with the UTD WebCT server,
you may email: assist@utdallas.edu or call the UTD Computer Helpdesk at: 972-883-2911. If
you encounter any technical difficulties within the course site, please send an email to
gmbasupport@utdallas.edu.
Student Assessments
Grading Information

Your final grade in this course will be determined as follows:

Examination I 33 1/3%
Examination II 33 1/3%
Examination III 33 1/3%
Total 100%

The letter grade will reflect each student’s performance relative to the class and standards
expected of graduate students.

You can check your grades by accessing “My Grade” icon on Student Tools page after the
grade for each assessment task is released.

Suggested Problems

In addition, each week I will provide you with suggested exercises and/or problems to be
worked for each chapter. While there will be no points allocated to homework, there is a direct
correlation between working problems and performing successfully on examinations. It is your
responsibility to ask for help when you feel you need it, from your peers and the instructor. You
are encouraged to work together to complete suggested problems.

Solutions to the suggested exercises are posted on WebCT.

Scholastic Dishonesty
The University has policies and discipline procedures regarding scholastic dishonesty. Detailed
information is available on the Scholastic Dishonesty web page. All students are expected to
maintain a high level of responsibility with respect to academic honesty. Students who violate
University rules on scholastic dishonesty are subject to disciplinary penalties, including the
possibility of failure in the course and/or dismissal from the University. Since such dishonesty
harms the individual, all students and the integrity of the University, policies on scholastic
dishonesty will be strictly enforced.

Course Evaluation
As required by UTD academic regulations, every student must complete an evaluation for each
enrolled course at the end of the semester. One will be provide at the end of the semester.
Course Outline/Schedule
WEEK Beginning TOPIC CHAPTER

1 8/22 Course Introduction 1

Structure of Financial Accounting
Conceptual Framework

2 8/29 Review of the Accounting Process 2

3 9/5 The Balance Sheet and Financial Disclosures 3

4 9/12 The Income Statement and Statement of Cash Flows 4

5 9/19 Income Measurement and Profitability Analysis 5

6 9/26 EXAMINATION I

7 10/3 Cash and Receivables 7

8 10/10 Inventories: Measurement 8

9 10/17 Inventories: Additional Issues 9

10 10/24 EXAMINATION II

11 10/31 Operational Assets: Acquisition and Disposition 10

12 11/7 Operational Assets: Utilization and Impairment 11

13 11/14 Investments 12

14 11/21 EXAMINATION III

Suggested Homework
Chapter 1
Q1-1 E1-6 E1-8 E1-12
Chapter 2
BE2-2 BE2-9 BE2-10 E2-11
Chapter 3
Q3-3 Q3-18 Q3-17
Chapter 4
Q4-10 Q4-4 Q4-17 BE4-2 BE4-3 BE4-12
Chapter 5
Q5-9 E5-1 E5-3
Chapter 7
Q7-1 Q7-8 BE7-8 BE7-4 E7-20 E7-7 P7-2
Chapter 8
E8-1 E8-2 E8-11 E8-12
Chapter 9
Q9-1 Q9-16 Q9-7 Q9-11 BE9-5 BE9-6 E9-1 E9-3 E9-4
Chapter 10
Q10-2 Q10-5 Q10-11 E10-5 E10-12 E10-13 E10-25
Chapter 11
Q11-5 Q11-7 Q11-14 Q11-15 BE11-2
Chapter 12
P12-10 E12-6 E12-8 E12-17
** IF LOST, THIS SYLLABUS IS ALSO POSTED ON WEBCT. **