Fall 2001                ACCOUNTING 10A        MW

  Intermediate Accounting, 10A

Teri Bernstein, MBA, CPA        Office:  B220C
Phone:  434-4645 (24 hr voice mail)
general e-mail:   Bernstein_Teri@smc.edu  
Intermediate accounting 10A email, for coursework:   ACCT10A_2975@smc.edu

Office hours:  MW 9:00-9:30;  11:55-12:25; Tu 10:00-11:00 am
     By appointment MW 3:10-4:10; 
      e-mail answered Thurs night 10:00-11:00
     live e-mail or chat most Tuesday and Thursday mornings

REQUIRED:

1. Kieso & Warfield, Intermediate Accounting, 10th edition

2. Flat binder, w/ pockets (and I mean FLAT—no rings) to maintain homework, in case meeting is needed to improve course performance

3. Computer with internet access, Adobe Acrobat Reader, Microsoft Excel, Microsoft Word, and (perhaps as course progresses) Real Audio and Real Video capability

4. strong accounting skills from Principles, as well as reading and writing skills

5. Good attitude; commitment to success; ability to triumph over technical glitches, or at least maintain optimistic and flexible.

6.  Study guide (optional)

 

GRADING: Point minimum—other requirements below

 Midterm        150 pts                 90-100%   A (450+ pts.)
 Final             200 pts                   80-89.99% B (400-449 pts.)
                                                   70-79.99% C (350-399 pts.)
 Activities      150 pts (see below) 60-69.99% D (300-349 pts.)
Total             500 pts                    below 60% F (below 300 pts)

150 points of various activities:

Activity points include quizzes, homework collection, subjection points for participation and attendance and in-class group and individual activities.  At least seventeen activities worth 10 points each will be assigned; assuming 17 activities are assigned, the two lowest grades will be dropped from the computation, giving you a total possible in this area of 150 points.   I do not accept late homework, quizzes or other papers or assignments, so instead of turning in an assignment late, that will be one of the ones you drop.   

Course expectations:

In Intermediate Accounting 10A, you will begin to master accounting concepts and research into accounting standards.  You will learn to apply the standards to decision-making processes, particularly with respect to the accounting cycle, preparation of thecorporate income statement, balance sheet, and statement of cash flows, and in the analysis of cash, receivables and inventory.

ACADEMIC HONESTY-- You are expected to do your own work in order to receive credit, and because this is an on-line course, you are under the honor system.  You will not receive credit in the course if you are not submitting your own work, or are in any way violating the SMC Code of Academic Honesty.  

   ALL SPECIAL REQUESTS must be in writing, by email, with the following protocol:
Mail to:  ACCT10A_2975@smc.edu
(do not use the Bernstein_Teri address)
Subject line MUST contain, in this order:

Last name, First name; student number; activity number

You will not receive full credit if the above protocol is not followed.

Assignments, exams and activities:

  Accounting 10A  Fall 2001  Bernstein revision: 9/3/01  
Activity Assignment/event Date points
  UNIT 1: Financial Standards and    
  Read syllabus, including all related items 8/27  
Act 1 IntroQuiz, relating to course requirements 8/28 10 pts
  Read chapter one in textbook 8/27-8/28  
  Read Lecture 1 (powerpoint)--please note, this file was uploaded without using e-college powerpoint protocol, and items must be clicked through to make them appear.  8/27-8/28  
  Do homework.  In this chapter, homework will not be collected for points, but you are responsible for the material.  Homework answers will be available from August 28th-Sept 1.  Save all homework in a notebook (should be a mix of homework done by hand and 8/27-8/30  
  Homework:  Cases: C1-1, C1-6, C1-8, C1-11, C1-12, C1-13, C1-15, C1-16 8/27-8/30  
  Respond to threaded Discussion cases: C1-4; C1-10 (text answers available Sept 4) (part of Participation, Activity 17) 8/27-8/29  
Act 2 Take Q-Activity (short answer), Thursday through Sunday, untimed, 10 points 8/30-9/2 10 pts
Act 3 Take Quiz (Friday through Sunday, untimed)  Any score 10 or above will produce full credit (10 points) for this activity 8/31-9/2 10 pts
  Unit 2: Conceptual Framework Underlying Financial Accounting (chapter 2)    
  Read chapter two in textbook 9/4  
  Read Lecture 2 (powerpoint)--regular format  9/4  
  Do homework.  In this chapter, homework will be collected for points.  Return homework answers via e-mail, using the protocols described under General Policies. (This is necessary or you will not receive full credit).  Additionally, save all homework in a 9/4-9/6  
Act 4 Homework:  Exercises:  E2-1, E2-2, E2-3, E2-4, E2-6, E2-7, E2-8. 9/6 10 pts
  Homework answers available 9/7  
  Respond to threaded Discussion cases: C2-5, C2-7, C2-11, Ethics case (part of Participation, which is Activity 17) answers available 9/7 9/5-9/7  
Act 5 Take Q-Activity (short answer), Thursday through Sunday, untimed, 10 points 9/6-9/9 10 pts
Act 6 Take Quiz (Friday through Sunday, untimed)  Any score 10 or above will produce full credit (10 points) for this activity 9/7-9/9 10 pts
  Unit 3: The Accounting Information System (chapter 3) 9/10-9/13  
  Read chapter three in textbook, including 3B, Reversing entries 9/10  
  Read Lecture 3 (powerpoint)--regular format  9/10  
  Do homework.  In this chapter, homework will be collected for points. Do homework in Microsoft Excel and return homework answers via e-mail as an attachment, using the protocols described under General Policies. (This is necessary or you will not receive 9/10-9/11  
Act 7 Homework:  Problem P3-9; answer available 9/13 9/12 10 pts
  Addl homework, not for points:  BE3-1, BE3-3, BE3-10, BE3-14, E3-3; E3-26 9/10-9/12  
  Not-for-points homework answers available 9/11  
Act 8 Take Quiz (Thursday through Saturday, untimed)  Any score 10 or above will produce full credit (10 points) for this activity 9/13-9/15 10 pts
  Take Quiz (Friday through Sunday, untimed)  Any score 10 or above will produce full credit (10 points) for this activity 10/15  
  Unit 4:  Income Statement and Related Information (chapter 4) 9/14-9/19  
  Read chapter four in textbook 9/14  
  Read Lecture 4 (powerpoint)--regular format  9/14  
  Do homework.  In this chapter, homework will be collected for points.  Use Microsoft Excel to prepare answers, and return via an attachment to e-mail, using the protocols described under General Policies. (This is necessary or you will not receive full cr 9/14-9/17  
Act 9 Homework:  Problems P4-6; P4-8; Exercise E4-3, E4-6 9/17 10 pts
  Homework answers available 9/18  
  Respond to threaded Discussion cases: C4-1, C4-2 (part of Participation, Activity 17) 9/14-9/17  
Act 10 Take Quiz (Friday through Sunday, untimed)  Any score 10 or above will produce full credit (10 points) for this activity   10 pts
EXAM Midterm exam:  3 hours; must complete test when started 9/21-9/23 150 pts
  Unit 5:  Balance Sheet and Statement of Cash Flows (chapter 5) 9/24-9/30  
  Read chapter five in textbook, including the appendix 5b--Intel financial statements 9/24  
  Read Lecture 5 (powerpoint)--regular format  9/24  
  Do homework.  In this chapter, homework will be not be collected for points.  Nevertheless, you should save all homework in a notebook (should be a mix of homework done by hand and on the computer).  Homework answers provided. 9/24-9/26  
  Homework:  Exercises:  E5-1, E5-2, E5-3, E5-13, E5-16 9/24-9/26  
  Homework answers available 9/26  
  Respond to threaded Discussion cases: C5-3, C5-5 9/24-9/26  
Act 11 Take Q-Activity (short answer), Thursday through Sunday, untimed, 10 points 9/28-9/30 10 pts
Act 12 Take Quiz (Friday through Sunday, untimed)  Any score 10 or above will produce full credit (10 points) for this activity 9/28-9/30 10 pts
  Note-no e-mail answered from 9/27-9/30; instructor conference 9/27-9/30  
  Unit 6: Accounting and the Time Value of Money (chapter 6) 10/1-10-5  
  Read chapter six in textbook 10/1  
  Read Lecture 6 (powerpoint)--regular format  10/1  
  Do homework.  In this chapter, homework will be collected for points.  Return homework answers via e-mail, using the protocols described under General Policies. (This is necessary or you will not receive full credit).  Additionally, save all homework in a 10/1-10/3  
Act 13 Homework:  Exercises:  E2-1, E2-2, E2-3, E2-4, E2-6, E2-7, E2-8. 10/3 at noon 10 pts
  Homework answers available--noon 10/3  
  Respond to threaded Discussion cases: C1-4; C1-10 (text answers available August 30th) (part of Participation, Activity 17) 10-1-10/3  
Act 14 Take Quiz (Thursday through Sunday, untimed)  Any score 10 or above will produce full credit (10 points) for this activity 10/4-10/7 10 pts
  Unit 7:  Cash and Receivables (chapter 7) 10/7-10/13  
  Read chapter seven in textbook 10/7  
  Read Lecture 7 (powerpoint)--regular format  10/7  
  Do homework.  In this chapter, homework will not be collected for points.  Reminder: save all homework in a notebook (should be a mix of homework done by hand and on the computer). 10/7-10-8  
  Homework:  BE7-1, BE7-7, BE7-9, E7-6, E7-7, E7-9, E7-13, E7-17, P7-2 10/7-10-8  
  Homework answers available 10/8  
  Respond to threaded Discussion cases: C7-6, C7-7, C7-8 10/7-10/10  
  Take Q-Activity (short answer), Thursday through Sunday, untimed, no points 10/11-10/13  
Act 15 Take Quiz (Thursday through Saturday, untimed)  Any score 10 or above will produce full credit (10 points) for this activity 10/11-10/13 10 pts
  Unit 8:  Valuation of inventories: A Cost Basis Approach (chapter 8) 10/12-10/17  
  Read chapter eight in textbook 10/13  
  Read Lecture 8 (powerpoint)--regular format  10/13  
  Do homework.  In this chapter, homework will not be collected for points. 10/12-10-15  
  Homework:  E8-1, E8-5, E8-7, E8-14, E8-17, E8-18 10/12-10/15  
  Not-for-points homework answers available 10/15  
Act 16 Take Quiz (Tuesday through Thursday, untimed)  Any score 10 or above will produce full credit (10 points) for this activity 10/16-10/18 10 pts
Act 17 Participation--this will be a point value (1-10) for participation in threaded discussions, on a timely and unique basis.  Full credit = 4 or more timely and unique contributions, in 2 or more chapters Given 10/15 10 pts
EXAM final exam will be 3 hours, timed.  Once the exam is started, it must be completed within the allotted time period. Exam may be taken Thursday through Saturday 10/18-10/20 200 pts