Escolar Documentos
Profissional Documentos
Cultura Documentos
Course Description:
This course is a continuation of topics in external financial reporting, including: issues related to the
measurement and reporting of current liabilities and contingencies, bonds, leases, deferred taxes,
pensions, stock-based compensation plans, shareholders equity, earnings per share, accounting
changes, and cash flows. 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.
Learning Objectives:
Course Prerequisite:
Course Materials:
Textbook: Intermediate Accounting, Third Edition, Volume 2 by Spiceland, Sepe & Tomassini
Calculator: Only basic function calculators that cannot store formulas are allowed.
Attendance:
It is critical to your success that you attend each class and take notes during the lectures. You should come
to class prepared, which means that you should have read the assigned material prior to attending class.
This will enhance your understanding of the material discussed in class. Lecture Note Outlines for each
chapter are available on WebCT for download. Office hours are not a substitute for coming to class;
accordingly, I will not go over material covered in class with you if you have missed class. As a courtesy to
others, please turn off your cellular phones while in the classroom.
1
THE UNIVERSITY OF TEXAS AT DALLAS
AIM 3332 – Intermediate Financial Accounting II
Summer 2005
Section 521 – Thursdays – 6:00p.m. – 10:00p.m. – SOM 2.112
Homework:
I have suggested exercises and/or problems to be worked for each chapter. While there will be no points
allocated to homework other than case assignments, 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. You are encouraged to ask questions.
Case Assignments:
You will be assigned five cases from selected chapters. Each case is valued at 10 points. The case
assignments will be graded on clarity of thought process, grammar, spelling and technical content. All
assignments must be typed and must use Standard English with correct grammar and punctuation. The
case assignments are due at the beginning of class. NO EXCEPTIONS. If for any reason, you are unable
to attend class on the day a case assignment is due, assignments will be accepted by email (preferably
attached as a MS Word or Excel File) as long as the case arrives before 6:00 p.m. on the due date. Do not
email case assignments unless you are unable to attend class.
Exams:
There will be two examinations in this course. These examinations are not cumulative, and the format
of each exam will be a combination of multiple choice questions and problems. You will need an 882
Scantron for each exam.
Makeup exams are given only for excused absences, which must be determined prior to the exam. Excused
absences may be given for verifiable medical or family emergencies. Written documentation must be
provided to qualify for an “excused absence”. Students who do not show up for an exam without making
arrangements with me prior to the exam will receive a zero. I do not guarantee that the level of difficulty of
the makeup exam will be comparable to the exam given at the scheduled time. I will determine the date and
time of the makeup exam, and you must make arrangements to take it at that time.
Grades:
Translation of the total score into a letter grade will be based on the instructor’s judgment. The letter
grade will reflect each student’s performance relative to the class and standards expected of
undergraduate students.
2
THE UNIVERSITY OF TEXAS AT DALLAS
AIM 3332 – Intermediate Financial Accounting II
Summer 2005
Section 521 – Thursdays – 6:00p.m. – 10:00p.m. – SOM 2.112
Academic Dishonesty:
Students are expected to be above reproach in all scholastic activities. Students who engage in academic
dishonesty are subject to disciplinary penalties, including the possibility of failure in the course and dismissal
from the university. “Scholastic dishonesty includes, but is not limited to cheating, plagiarism, collusion, the
submission for credit of any work or materials that are attributable in whole or in part to another person,
taking an examination for another person, any act designed to give unfair advantage to a student or the
attempt to commit such acts.” Regents’ Rules and Regulations, Part One, Chapter VI, Section 3, Subsection
3.2, Subdivision 3.22. Since such dishonesty harms the individual, all students and the University, policies
on scholastic dishonesty will be strictly enforced.
• You may be asked to leave all personal belonging at the front of the room (this includes cell
phones).
• You may be asked to present your UTD Comet Card.
• You may be asked to remove your hat.
• You may be asked to change seating before or during the examination.
• You must ask permission for any lavatory use during the examination.
3
AIM 3332
COURSE OUTLINE
10 7/21/05 The Statement of Cash Flows 22 E22-1, E22-13, E22-16, E22-17, E22-
(Skip Part B) 24, E22-26, E22-29, E22-30, P22-8
(Omit #1)
**CASE ASSIGNMENTS ARE DUE THE CLASS SESSION FOLLOWING THE COMPLETION OF A TOPIC**
(FOR EXAMPLE: CASE 13-7 IS DUE ON 5/26/05)