THE UNIVERSITY OF TEXAS AT ARLINGTON
College of Business Administration
Department of Accounting
Fall 2010
COURSE NUMBER: ACCT 3311
SECTION NUMBER: 003
LOCATION: 348 COBA
COURSE TITLE: Intermediate Accounting I
COURSE TIMES: M/W 5:30-6:50 PM
INSTRUCTOR: Joe Foster, MST, CPA
OFFICE: 416 COBA
OFFICE HOURS: 5:00-5:30 PM M/W and by appointment
PHONE/VOICE MAIL: 817-272-0831 (UTA) / 817-664-3000 (Work)
E-MAIL:
TEXTS: Intermediate Accounting, Thirteenth edition, Wiley, by Kieso Weygandt &
Warfield
COURSE PREREQUISITES: ACCT 2302 or equivalent and passing grade on Department of
Accounting 3311 entrance exam
COURSE DESCRIPTION: The environment of accounting, development of standards, basic theory,
financial statements, annuities and present values, receivables, inventories,
liabilities, fixed assets, depreciation and depletion, and intangible assets
COURSE OBJECTIVE: This course is the first course in Financial Accounting. The Financial
Accounting courses are designed to teach the concepts and procedures
underlying the measurement and reporting of financial information.
These courses are central to the education of any student aspiring to a
career as a professional accountant.
COURSE GRADING: Course grades will be assigned bases on the total number of points earned
during the semester. Points are allocated according to the following:
Semester Exam 1 100
Semester Exam 2 100
Semester Exam 3-Final 100
Chapter Quizzes 100
Total Points 400
A = 400 - 360 (100-90%)
B = 359 - 320 (89-80%)
C = 319 - 280 (79-70%)
D = 280 - 240 (69-60%)
F = Less than 240 (<60%)
EXAM POLICY: a. Each of the Exams are required.
b. There are no make-up exams.
c. When you take a Semester Exam the grade will be recorded and
CANNOT be dropped.
d. The ten (10) highest grades on your Chapter Quizzes will be used.
e. If you miss a Semester Exam for reasons OTHER THAN a valid
university approved excuse a grade of zero will be recorded.
f. If you miss a Semester Exam for a valid university approved reason
you will be allowed to use the Final Semester Exam 3 as a substitute
for your missed Semester Exam. This Final Semester Exam 3 will
count 50% of your final course grade. Only one Semester Exam grade
may be missed for a valid university reason and replaced by the Final
Semester Exam 3 grade!
g. Valid university approved reason for missing a Semester Exam:
1. Absences based on religious beliefs
2. Documented medical reason
3. Official UTA travel
4. Death of immediate family member
5. Any other university approved valid reason
h. Semester Exams format will generally be multiple choice, short answer,
problems, and/or essay.
i. Chapter Quizzes will be given before the lecture for each chapter. They
are designed to encourage students to read and become familiar with
the chapter before the lecture to maximize their understanding of the
the lecture topic. Chapter Quizzes will consist of 10 true/false questions
of a general and conceptual nature of each chapter topic. There will be
at least 14 Chapter Quizzes and only the highest 10 grades will be used.
EXAM RULES: a. Phones: On exam days, do not use your telephones for any purpose
whatsoever, including telling time.
b. Calculators: You are allowed to use a basic function calculator or
present value calculator during exams. You are NOT allowed to use
scientific calculators on exams.
c. No books or notes can be used during exams. All matters you bring in
with you must be set on the floor.
d. You are required to bring a scantron sheet (Form 882-E) for each exam.
e. I reserve the right to seat and/or reseat any student before and/or during
an exam.
f. Please use pencil to write the exam, not ink pens.
PREPARATION FOR
LECTURES: It is expected that the student will read the assigned text material before the
class for which it is scheduled. The homework assignments listed in the
course schedule are reflective of the focus of the class lectures and it is to
your benefit to attempt to work them in advance of the lecture. This class is
NOT primarily a “lecture class”. Your active participation in reading the
course assignments, participating in class discussions, and working of
homework assignments are essential in earning a good final course grade!
PREPARATION FOR
EXAMS: There is no time set aside in class to specifically review for exams. Each
class is relevant for building knowledge and understanding of the course
material. Therefore, students attendance and attention in every class
contributes to exam preparation. Students should work, rework and strive to
conceptually understand any exercises or problems worked in class.
HOMEWORK
ASSIGNMENTS: Homework assignments will not be collected for a grade. For purposes of
clarifying the assigned material many of the problems will be worked in
class. However, due to time constraints all of the homework assignments
may not be worked in class but students are still responsible for all
homework assignments. Preparing for class by working all homework
assignments and being able to discuss homework solutions in class will
be necessary to do well in this class. Also, you may be called on in class to
provide the solution to homework problems and exercises. Solution
manuals are available in the Accounting Lab to check your answers. See
the schedule of class and homework assignments sheet.
CLASS ATTENDENCE: Class roll will be taken at every class. Your attendance is not required and
will not constitute a part of your final course grade. However, regularity of
attendance and quality of class participation directly affect the learning
process. To fully understand this difficult course material you should avail
yourself of the class lecture and discussions. If you have to miss a class it
is YOUR responsibility to obtain class notes and/or handouts from another
student.
SCHEDULE CHANGES: The instructor reserves the right to alter the timing of the course schedule, homework assignments, quizzes, exams, or other course schedule items at the sole discretion of the instructor. Any change to the course schedule will be made in class prior to the change.
CLASS BEHAVIOR: Since class attendance is NOT a component of your grade, you are not required to attend class. If you come to class I expect your full compliance with the following guidelines:
Cell Phones: The entire issue of cell phones can be handled in one statement – Do not use your cell phone during this class for any purpose – Not for speaking, listening, texting, obtaining the time, or as a calculator. Your cell phone should be turned off at all times in class. If you must use your phone for an emergency please leave the class to use it!
Tardiness: This class has a scheduled start time. I will always start the class on time and expect you to be in your seat ready to begin at the scheduled time. If you cannot be in class, on time, please drop the class and enroll in a class that meets at another time more convenient for you.
Coming/Going during class: When students enter, exit, and reenter the classroom while class is in session it is disruptive to everyone. If something extraordinary occurs such as a rapid onset of illness you should leave the classroom. Otherwise do not do so. If you must leave the classroom during class time you should take your belongings with you and not return that day. Depending on the class schedule I may (or may not) provide a class break during some classes.
Talking/Visiting: Students pay tuition to attend class – not to listen to other students talk and visit during the lecture. If your talking is noticeable to the instructor, then it is to others also. Please either stop cross student discussions or leave the classroom.
Laptops: Please limit the use of your laptops to entering class notes. Do not “hide” behind the screen and surf the net or e-mail friends during class.
Preparedness: Please come to class prepared to work and learn. Bring your textbook, paper, pencil, and calculator.
ACADEMIC INTEGRITY: It is the philosophy of The University of Texas at Arlington that academic dishonesty is a completely unacceptable mode of conduct and will not be tolerated in any form. All persons involved in academic dishonesty will be disciplined in accordance with University regulations and procedures. Discipline may include suspension or expulsion from the University. According to the UT System Regents’ Rule 50101, Section 2.2, “Scholastic dishonesty includes but is not limited to, cheating, plagiarism, collusion, the submission of 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.”
ELECTRONIC COMMUNICATION POLICY: The University of Texas at Arlington has adopted the University “MavMail” address as the sole official means of communication with students. MavMail is used to remind students of important deadlines, advertise events and activities, and permit the University to conduct official transactions exclusively by electronic means. For example, important information concerning registration, financial aid, payment of bills, and graduation are now sent to students through the MavMail system. All students are assigned a MavMail account. Students are responsible for checking their MavMail regularly. Information about activating and using MavMail is available at http://www.uta.edu/oit/email/. There are no additional charges to students for using this account, and it remains active even after they graduate from UT Arlington.
To obtain your NETID or for logon assistance, visit http://webapps.uta.edu/oit/selfservice/. If you are unable to resolve your issue from the Self-Service website, contact the Helpdesk at .
ABSENCES BASED ON RELIGIOUS BELIEFS: A student who misses an Exam or other assignment due to the observance of a religious holy day will be given the opportunity to mitigate the absence as previously described under the Exam Policy section of this syllabus. To be eligible for this opportunity, the student must notify the instructor in writing of the Exam or assignments scheduled on dates he or she will be absent in observance of a religious holy day. Notification must be made within the first fifteen (15) calendar days of the semester by written correspondence, delivered to the instructor, and acknowledged as received by the instructor.
WITHDRAWAL/DROP POLICY: Students may drop or swap (adding and dropping a class concurrently) classes through self-service in MyMav from the beginning of the registration period through the late registration period. After the late registration period, students must see their academic advisor to drop or withdraw from a class. Undeclared students must see an advisor in the University Advising Center. Drops can continue through a point two-thirds of the way through the term or session. The last drop date for undergraduate students for the 2010 Fall Semester is Friday, November 5, 2010. It is the student’s responsibility to officially withdraw if they do not plan to attend after registering. Students will not be automatically dropped for non-attendance. Repayment of certain types of financial aid administered through the University may be required as the result of dropping classes or withdrawing. Contact the Financial Aid Office for more information.
AMERICANS WITH DISABILITY ACT (ADA): The University of Texas at Arlington is on record as being committed to both the spirit and letter of all federal equal opportunity legislation, including the Americans with Disabilities Act (ADA). All instructors at UT Arlington are required by law to provide “reasonable accommodations” to students with disabilities, so as not to discriminate on the basis of that disability. Any student requiring an accommodation for this course must provide the instructor with official documentation in the form of a letter certified by the staff of the Office for Students with Disabilities, University Hall 102. Only those students who have officially documented a need for an accommodation will have their request honored. Information regarding diagnostic criteria and policies for obtaining disability-based academic accommodations can be found at www.uta.edu/disability or by calling the Office of Students Disabilities at (817)-272-3364.
STUDENT SUPPORT SERVICES AVAILABLE: The University of Texas at Arlington provides a variety of resources and programs designed to help students develop academic skills, deal with personal situations, and better understand concepts and information related to their courses. These resources include tutoring, major-based learning centers, developmental education, advising and mentoring, personal counseling, and federally funded programs. For individualized referrals to resources for any reason, students may contact the Maverick Resource Hotline at 817-272-6107 or visit www.uta.edu/resources for more information.
BOMB TREATS: To reduce the number of class disruptions due to bomb threats, the College of Business has adopted the following policy:
1. Section 22.07 of the Texas Criminal Law Statutes governs terrorist threats and classifies bomb threats as Class A misdemeanors. Section12.21 of the Texas Criminal Law Statutes states that a Class A misdemeanor is punishable by: (1) a fine note to exceed $4,000, (2) a jail term of not more the one year, or (3) both such a fine and confinement.
2. If a student is tempted to call in a bomb threat, be aware that technology is available to trace phone calls and identify callers via the use of voice print techniques.
3. Every effort will be made to avoid cancellation of presentations/tests caused by bomb threats to the Business Building. Unannounced alternative sites will be available for these classes. If a student who has a class with a scheduled test or presentation arrives and the building has been closed due to a bomb threat, the student should immediately check for the alternate class site notice which will be posted on/near the main door on the south side of the Business Building. If the bomb threat is received while the class is in session, your instructor will ask you to leave the building and reconvene at another location.
4. Students who provide information leading to the successful prosecution of anyone making a bomb threat will receive one semester’s free parking in the Maverick Garage across from the Business Building. UTA’s Crime Stoppers will provide a reward to anyone providing information leading to an arrest. To make an anonymous report, call 817-272-5245.
EVACUATION PROCEDURES: In the event of an evacuation of the College of Business building, when the alarm sounds, everyone must leave the building by the stairs. With the fire alarm system currently in place, the elevators will all go to the first floor and stay there until the system is turned off. All those in the North tower side of the building should proceed to the fire escape stairs located on the East and West sides of that wing.