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CalState Northridge Office:JH 3210
ACCT 352-Intermediate Financial Accounting III-Ticket # 16400 (JH 1133)Office Hours:
Dr. Dhia D..AlHashimTH 6:00 - 6:30 p.m.
Office Phone:677-2427 TTH 8:30 - 9:30 a.m.
-2461W 6:00 - 6:30 p.m. .
And by Appointment
Spring Semester 2006 E-mail:
This course is an intermediate level presentation of the concepts and standards underlying the measurement and reporting of income, assets, and equities. The major part of each session will be devoted to a discussion of the material assigned.
Each session will be organized around the topic indicated in the course outline. Each student will be required to prepare apaper on “Mortar and Pestle” case, which can be downloaded from the website: . These papers will be graded on the basis of content, and will be due at the end ofthe semester.
It is expected that all assigned readings, and problems assigned for each chapter, will be completed prior to the corresponding lecture. It is imperative that students bring their questions to class so that everyone might share in the questions and answers. Furthermore, it is expected that students will adhere to the CSUN Conduct Code, as specified in Sections 41301 through 41304 of Title 5, California Code of Regulations.
Plus/minus grading will be utilized in the grading system of this course. In addition, the final grade in the course will be based on the following factors and approximate weights:
1. Class participation &individual papers30%
2. Interim exams 40%
3. Final examination 30%
There will be no makeup examinations.
Text:Spiceland, Sepe and Tomassini,Intermediate Accounting, 3rd Edition (New York: McGraw Hill/Irwin, 2004).
Chapter Exercise(E), Problem(P),
DateTopicReadings Case©______
2/1Long-term Debts 14E7,11,14,15,18,19
2/8P7, C9 (Ethics)
2/15Accounting for Leases 15E3,4,5,6,14,21
C4 (Int’l.)
2/22Accounting for Income Taxes 16E5,7,9,10,15,18,23
C4 (Int’l.)
3/1Review) ………………………………………………..
3/8First Midterm Exam (Chapters 14-16) ………………
3/15Accounting for Pensions 17E3,8,10,11,12,17,18,19
C5 (Int’l.), C6 (Ethics)
3/22Employee Benefit Plans 18E1,3,6,15,19
C3 (Int’l.)
3/29Shareholders’ Equity 19E1,4,6,8,10,13,15,18
Appendix 19C3 (Common)
4/5Earnings Per Share 20E6,8,10,13,18
C4 (Int’l.), C6 (Ethics)
4/12Spring Recess (4/10-4/15) …………………………….
CalState Northridge
ACCT 352-Intermediate Financial Accounting III-Ticket # 19013R (BB1117)Spring Semester 2006
Dr. Dhia D..AlHashim
4/19Review ………………………………………………
4/26Second Midterm Exam (Chapters 17-20) …………
5/3Accounting Changes and Error 21E1,3,8,19,23,24
CorrectionsC4 (Integrating), C7 (Ethics)
5/10The Statement of Cash Flows 22E1,14,16,17,19,20,21,24
C2 (Judgment), C7 (Ethics)
5/17Review
5/24FINAL EXAMINATION (ALL CHAPTERS)