Course Syllabus Spring 2009 - updated 8/18/09
- Spiceland, Sepe, Nelson and Tomassini Intermediate Accounting, 5th ed.
- Lundblad Web Materials
This course is the continuation of Intermediate Accounting II. Major objectives: 1. Provide an in-depth understanding of the technical rules governing financial reporting and the rationale behind them. 2. Reinforce research, critical thinking, and communication skills introduced in Accounting 351 and Accounting 351Com.
To accomplish the course objective the course consists primarily of class discussion (including problem solving), supplemented by lectures as needed. The assigned readings, cases and problems form the basis for discussion; consequently all assignments must be completed prior to the corresponding class period. Examples are be provided (see Examples) periodically, they are an integral part of the course material and you must know their content.
Required Assignments and Grading Policy
- One Midterm Exam (120 points) one Final Exam (180 points) (see course schedule for dates). Exams consist of some multiple choice questions; problems and essay questions. You will be permitted to use one (1) page of notes per chapter.
- 3. 2 Cases (80 points)
- Pop quizzes and participation (50 points)
Each member of the class will be required to research and submit a written report on two cases (see course schedule). The case requirements are similar to what you were expected to do in Acct351. Refer to and follow the instructions you received in your Acct 351Com class.
4. Double-entry journals
·I have developed a set of "double entry journals" to help
you study the material in this course. Download them from links on the course
schedule and the chapter resource pages. Use the
journals as follows:
- Read the book and the information provided in the chapter resource pages on the web.
- Answer the questions and try to complete the practice problems BEFORE THE CLASS MEETING ON THIS SUBJECT
- Add any questions (areas of confusion, uncertainty, etc.) Enter answers (questions) in the first column (insert needed spaces).
- Leave the other column blank
- Work the assignments listed in the double entry journal (otherwise known as "homework") on separate paper and attach them to the journal.
- Bring the journal to class
- Write answers to YOUR questions, revisions to your answers or any additional information relating to the questions and answers you recorded in the blank second column.
The homework assignments are listed in the double entry journal. Accounting is a subject that requires practice. The listed assignments are the MINIMUM amount of work that you must complete to have a chance of passing the course. For an above average grade additional ppractice (work) is needed.. Solutions will be available online after we have completed the respective chapter. Remember, the more you practice, the more you improve your technical skills. You may work any cases, exercises or problems. I have merely suggested a minimum set of assignments. Although the journals are not graded, completing them as instructed above will help you master the material in this course. I will also ask questions based on the material and your ability to respond and demonstrate that you have completed the assignment PRIOR to the class in which the material is discussed, will affect your grade in this course. See participation and pop quizzes in the next section
Participation: Be active - ask questions; present opinions; solutions; respond to questions by your colleagues and me.
Point
Allocation:
Two Exams |
300 |
2 cases |
80 |
Participation:and pop quizzes |
50 |
Total points |
530 |
Policy on Missed Exams:
- I do not give make-up exams or quizzes. If you miss the midterm exam due to unavoidable circumstances, the final exam will be weighed
proportionately higher, provided:
- You informed me before the date of the missed exam.
- If that is impossible, you must bring written, corroborating evidence, i.e. a medical certificate.
- If you are unable to take the FinalExam for unavoidable reasons, I will give you an incomplete.
Plus/Minus Grading: In accordance with the University grading policy, grading in Accounting 352 uses plus/minus designations.
Policy on Academic Dishonesty: Academic dishonesty including cheating, fabrication, facilitation of academic dishonesty, and plagiarism will not be tolerated. Please read the relevant section on this subject in the current schedule of classes regarding definitions and penalties.
Accounting 352 is a rigorous and time-consuming course. It requires in-depth study and analysis and should not be undertaken casually. Several steps may be taken to avoid the "I understand the material, but I just can't do it on the exam" syndrome:
- Do not take this course in conjunction with a full class load, full time work and an extensive social life. One or more of them will have to go.
- Avoid too many similarly demanding courses.
- Stay up to date in all assignments.
- Remember that a MINIMUM of nine (9) hours of studying per week (not counting class time) are required for this course.
- Carefully read and follow the "Student Success Guide"
- Consult me BEFORE YOU ARE IN SERIOUS DIFFICULTIES
Students must earn a grade of “C” or higher in each upper division business and accounting course in order to graduate with a BS in Accountancy. Students who earn less than a “C” will be permitted to repeat the course only once and only if/when a seat becomes available. There is no guarantee that a student will be able to repeat a class in the semester desired. State and local fire codes prevent classes from exceeding room capacity. Students must have an assigned seat with desk space (i.e., students will not be permitted to sit on the floor or in an empty chair in order to repeat a course.)
Success in this course and in your chosen profession requires an "intentional
learning" approach, as described below:
ATTRIBUTES OF INTENTIONAL LEARNING QUESTIONING - facts, theories, experiences; wanting to learn; asking independent questions about what is to be known. ORGANIZING - ideas, meaning, knowledge; developing understanding of what is learned. CONNECTING - new knowledge with old; integrating what is learned into a broader pattern of understanding. REFLECTING - on what and how and why one is learning; understanding one's learning needs and strategies. ADAPTING - to new situations and needs; using what is learned in a changing world or profession. [emphasis added] |
Source: Francis, M. C, Mulder, T. C., and Stark, J. S., Intentional Learning: A Process for Learning to Learn in the Accounting Curriculum. American Accounting Association: Accounting Education Series, Volume No. 12. 1995, Ch. 2.1. online: http://raw.rutgers.edu/raw/aaa/market/aeseries.htm
All points not specifically discussed are governed by CSUN and COBAE policies
Contact Information
Email: heidemarie.lundblad@csun.edu - Notice: I do not read or answer email from unidentified sources.
Department of Accounting Office: Juniper Hall JH3123
Department Telephone Number: (818) 677-2461
