Busa 22 Intermediate Accounting Ii

ACCT 202INTERMEDIATE ACCOUNTING II

Monday & Wednesday, 7:30 10:00 PM

SYLLABUSSPRING 2011

Mr. Michael J. Farina, CPA, MBA

• Office: SS 20; Office Phone (562) 8602451, Ext. 2730
• Office hours: Monday and Wednesday, 3:00 – 4:00PM; Thursday, 2:30 – 3:30PM.
• ACCT 2T Accounting Tutorial (strongly recommended): Class # 22628. I have a lab on Monday and Wednesday, 4:00-5:00PM in BE-2, and Thursday, 5:00-7:00PM in BE-10.
• Website:
• Email:

COURSE DESCRIPTION

This course continues our indepth review of generally accepted accounting principles started in ACCT 201. This semester's focus will be the liabilities and stockholders' equity sections of the balance sheet. We will also discuss accounting for earnings per share, leases, deferred income taxes, derivatives, financial statement analysis and other financial accounting topics.

TEXT

"Intermediate Accounting," Spiceland, Sepe, Nelson, and Tomassini, 5th edition, McGraw-Hill.

Students will also need four scantron forms.Students will need to purchase an access code for Homework Manager if buying a used text.

GRADING

Points may be earned as follows:

Two examinations @ 50 pts. each 100

Final examination 50

Five online homework assign. @ 6 pts. each; lowest dropped 24

Group work 11

Five prequiz assignments @ 5 points each; lowest dropped 20

Five quizzes @ 20 points each; lowest dropped 80

Total points possible 285

Grading will be as follows:

90% + = A

8089% = B

6779% = C

5566% = D

Below 55% = F

PRE-QUIZZES

Five pre-quizzes containing various objective questions will be administered. These pre-quizzes will be posted on my website. The due dates are shown in the Schedule of Activities on page 3 of this syllabus.

QUIZZES

Five quizzes containing 20 objective questions will be administered in class. No makeups are allowed.

ON-LINE HOMEWORK ASSIGNMENTS

Students will be required to complete certain problems from the text using Homework Manager. These problems, and the deadline dates, follow.

EXAMINATIONS

There are three examinations, including the final examination. The examinations consist primarily of problems similar to those worked in class or in the homework assignments, and are graded on a partial credit basis. Should a student miss either examination #1 or examination #2 for any reason, the student will be required to take a replacement exam covering chapters 13 through 18.

ATTENDANCE

Students are expected to regularly attend class. If a student misses class, it is the student's responsibility to determine what he or she missed. The last day to drop with a grade of “W” is April 15, 2011.

GROUP WORK

One group project will be administered during the semester. We will review the parameters for this project during the term.

SCHEDULE OF ACTIVITIES

DateActivities

Jan. 10Course intro.; discuss Ch. 13. E13-1, E13-2, P13-1.

Jan. 12E13-7, E13-10, E13-9. P13-4. E13-22. P13-9.

Jan. 17HOLIDAY.

Jan. 19 E13-4, E3-5, E137, E13-11, E13-13, E13-17, E13-18.

Jan. 24E14-1, E14-2, E14-6, E14-5. E14-4. E14-11.

Jan. 26E14-16, E14-17. E14-20, P14-16. P14-20.

Jan. 31Prequiz #1 due; Quiz #1 (Ch. 13 and 14).

Feb. 2P15-1. E15-3, E15-6, E15-15.

Feb. 7P15-4. E15-20, E15-21, E15-22. E15-9.

Feb. 9 E1523, E15-27. E15-27.In-class problem.

Feb. 14Prequiz #2 due; Quiz #2 (Ch. 15).

Feb. 16EXAMINATION #1 (Ch. 13, 14, and 15).

Feb. 21HOLIDAY

Feb. 23E16-9, E16-28. BE16-1, BE16-2, BE16-3, BE16-4.

Feb. 28E16-1, E16-2, E16-3, E16-4. E16-6. E16-12, E16-13.

Mar. 2BE16-11, E16-15, E16-16. E16-20. E16-21, E16-22. E16-29.

Mar. 7Prequiz #3 due; Quiz #3 (Ch. 16).

Mar. 9E17-4, E17-3. E17-8, E17-6. E17-9.

Mar. 14E17-10 E17-17, E17-12, E17-15.

Mar. 16E18-2, E18-3, E18-5, P18-1. E18-1.

Mar. 21E18-8, E18-9. P18-2. In-class problem.

Mar. 23 E18-13, E18-14, E18-15, E18-17. P18-10. P18-13.

Mar. 28Prequiz #4 due, Quiz #4 (Ch. 17 and 18).

Mar. 30EXAMINATION #2 (Ch. 16, 17 and 18).

Apr. 4E19-1, 19-2, E19-3, E19-4, E19-5, E19-7.

Apr. 6E19-8. E19-10, E19-11, E19-14.

Apr. 11E19-15, E19-17, E19-18, E19-16.

Apr. 13E20-4, E20-3, E20-6, E20-2, E20-9, E20-15.

Apr. 18, 20SPRING BREAK

Apr. 25P20-8. E20-22, E20-17, E20-18, P20-15.

Apr. 27Prequiz #5 due; Quiz #5 (Ch. 19 and 20).

May 2 E21-1, E21-2, E21-3, E21-8, E21-12, E21-13.

May 4P21-2, P21-5, P21-8.

May 9Bonus Exam

May 11Appendix A: EA-1, EA-2, E1-3, E1-4. Review for final examination.

May 16FINAL EXAMINATION (Ch. 19, 20, 21 and Appendix A).

The above exercises and problems are scheduled as part of the lecture. It is my experience that students who attempt these exercises and problems before they are worked in class score better on tests. The above activities may be adjusted; any adjustments will be announced. No makeup examinations will be allowed.

HOW TO REGISTER AS A STUDENT ON HOMEWORK MANAGER

• Go to
• On the left panel, click on “Register as a Student”
• Enter Registration code
• Complete the required information. The password and login are case-sensitive.
• Remember to write down your login and password and keep in a safe place.
• Click OK when complete
• Confirm that the information entered are correct and click YES.

HOW TO ACCESS HOMEWORK MANAGER TO COMPLETE HOMEWORK

Homework assignments are listed in the “Homework and Online Quiz Assignments” above. These assignments must be completed using Homework Manager.

NOTE: Homework assignments have unlimited attempts and only the best score is recorded.

Each question will be given one at a time.

• Go to
• Select an Assignment Name.
• A new window opens
• Enter your Login and Password (password and login are case-sensitive).
• Choose either “Print assignment” or “Work assignment” (Note: If you print the assignment for off-line work, you will still need to login to HW Manager to enter your answers online.)
• Fill in the answers in the boxes provided.
• To check for errors without submitting your work, click on the “How am I doing?” link located toward the top of the page.
• Click “Next” to go to the next problem.
• When all questions are completed, click “Grade.” (Note: Incomplete assignments can be saved and worked on later by clicking “Save my work” or “Quit and save.”)

POLICY STATEMENT

It is students' responsibility to attend all of their classes. If they miss a class meeting for any reason, students are responsible for all content that is covered, for announcements made in their absence, and for acquiring any materials that may have been distributed in class. It is expected that students be on time for all their classes. If students walk into a class after it has begun, it is expected that they choose a seat close to where they entered the room so that they do not disrupt the class meeting. Students are expected to follow ordinary rules of courtesy during class sessions. Engaging in private, side conversations during class time is distracting to other students and to the instructor. Disruptive behavior of any type, including sharpening pencils during class while someone is speaking, is not appropriate. Please turn off cell phones before the class begins. The college welcomes all students into an environment that creates a sense of community pride and respect; we are all here to work cooperatively and to learn together.

Excessive absences, undesirable citizenship, falsification of work, or allowing others to copy your work may serve as a basis for a failing grade an/or dismissal from class. The college and I take academic honesty issues very seriously. I expect ethical behavior, integrity, and proper behavior inside the classroom. Students who commit academic dishonesty will be dealt with according to the college’s academic honesty policy, a copy of which may be found on pages 129-131 of the spring 2011 class schedule. Cell phones are not allowed to be used during quizzes or tests. Sharing of calculators will be not be allowed during quizzes or tests.

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