Idaho State University
College of Business
ACCT 323 - Intermediate Accounting I Office: BA 334
Spring, 2009 Phone: 282-4769
Mark H. Bezik E-mail:
TEACHING
PHILOSOPHY: I enjoy helping someone learn a new skill. There is a sense of satisfaction I get in
knowing that I am improving the quality of life for one individual and in helping
make this planet a better place on which to live. I have been very successful at a
number of jobs with some of the largest organizations in the world, but teaching
is my passion. But, no matter how much I might love to teach, will you learn
anything this semester? Learning involves active participation by the one who
wishes to learn. This process is often painful, but necessary. There is a biological
side to learning, and repetition (i.e. homework and in-class participation) is vital, so that
the biological process of connecting synapses in the brain occurs.
Throughout my life, I have had a strong sense of responsibility and I have had a
philosophy of "work hard and play hard". My classes are influenced by my
philosophy. I have very high expectations that a serious student - one who is
interested in LEARNING the material and passing the course - will take personal
responsibility for his/her own learning. As a result, this class will require significant
advance preparation and in-class involvement. You will work in small teams, and not with
people you already know. I will grade your involvement and preparation for each class period.
Please understand and accept this if you wish to "stay the course".
Finally, I believe in honesty and integrity. I will treat each student fairly and consistently.
I will demand that each student "plays" fairly throughout this semester and throughout
your career at ISU. It starts with your signed acknowledgement that you have met
course prerequisites and continues through this semester. If you know of someone who
does not acted with honesty and integrity, it is your duty to discuss this with me.
I will give you specific learning goals for each chapter that we cover as well as some
general goals that we will strive to achieve throughout the semester. These general goals
are listed on the next page under "Course Objectives."
Remember, I am passionate about my career and my philosophy is to have fun.
We can have some fun while you are learning, but please be prepared to take personal
responsibility for your part in the learning process - it is substantial.
OFFICE HOURS: Mondays and Wednesdays 10:30 – 11:30 a.m.
Other Times by Appointment
If my door is open, please come in. If it is closed, I am unavailable.
COURSE
COREQUISITE: FIN 315 or FIN 317 is, at a minimum, a co-requisite to this class. Do not stay
in this class unless you meet this requirement. If you drop FIN 315/317, you must
also drop this class.
REQUIRED
MATERIALS: Intermediate Accounting, 12th ed.; Kieso, Weygandt &Warfield; Irwin/McGraw-Hill
ISU Computer Account or access to WORD, EXCEL etc.
A computer (bring to each class when I tell you “Begin”) and two #2 pencils
Email today is a vital form of communication. I sometimes email the class critical
information, and if you do not have an ISU email account, you might miss things. Also,
without an ISU account, you might attempt to send me something and I will not receive it
in a timely fashion. It is your responsibility to make sure that I receive emails that
contain assignments or other critical material in a timely manner.
COURSE
OBJECTIVES: The overall objectives of our Accounting Program are outlined in the 2008-2009 ISU
Undergraduate Catalog (see pg. 151). Intermediate Accounting I is really the beginning
of your professional accounting career. The AICPA has developed a list of core
competencies (available at http://www.aicpa.org/edu/corecomp.htm Graduates are
expected to posses these competencies as they enter the profession of accounting, so we
will be developing some of those skills in this class.
Accounting has: 1) a theoretical & conceptual basis and 2) a practical, issue-oriented
basis. You will be exposed to both theory and practice in Intermediate Accounting I.
General course goals objectives include the following:
1. To gain a deeper understanding of the foundations, concepts & standards
underlying accounting practices and techniques and how these items are developed.
2. To understand and develop the functional competencies needed to enter
and succeed in the accounting profession (see AICPA website above).
3. To develop higher-level thinking skills, to include analytical skills, logical
thinking abilities, oral presentation skills and written communication skills.
4. To develop interpersonal skills, including the ability to work effectively with
others as a team.
5. To develop the skills and knowledge-base necessary to successfully complete
various professional exams.
6. To appreciate ethical issues related to accounting assumptions, use of accounting
principles and measurement issues as they relate to neutral, unbiased financial
reporting and providing users with financial reports that are representationally faithful.
Specific, technical, chapter goals, for chapters 1 – 9, will be given to you
GRADING: Because of the many course-specific and program objectives, grading in this class
is much more than just a quantitative analysis. Grades on exams and other class projects will
certainly be a major factor in your final course grade, but the instructor's professional
judgment of your success in meeting course and program objectives will also be a
determinant. Please remember that the overall grade in this course will be the
considered opinion of the instructor with many variables taken into account.
To assist you in judging your performance, I present you with a schedule of possible points
and a tentative numeric interpretation of those points.
Your overall grade will take into account your professional demeanor and your progress as a professional.
Basic Grading Elements are outlined below as follows:
Element Points
Exams (3) 600
Participation/Quizzes/Assigns 100
TOTAL POINTS 700
Final Grades will be determined as follows:
A = >93%; A- = 90% - 92.99%
B+ = 87.0% - 89.99% B= 83.0% - 86.99% B- = 80.0% - 82.99%
C+ = 77.0% - 79.99% C= 73.0% - 76.99% C- = 70.0% - 72.99%
D+ = 67.0% - 69.99% D= 63.0% - 66.99% D- = 60.0% - 62.99%
F = Below 60%
There are no make-up exams or quizzes. All exams should be written in pencil only (or EXCEL as directed). Assignments that are received more than one day late will not be graded.
The professor reserves the right to make an exception under very limited circumstances. All
students will be treated exactly the same with regard to exceptions that are granted. Contingency
planning time management are critical factors for success in this course and in the
profession!
ACADEMIC
INTEGRITY: Academic integrity is expected at Idaho State University and the College of Business.
All forms of academic dishonesty, including cheating and plagiarism, are strictly prohibited, the
penalties for which range up to permanent expulsion from the university with "Expulsion for
Academic Dishonesty" noted on the student's transcript. If you are unclear as to what constitutes
academic dishonesty, you can get a copy of the College of Business Policy on Academic Integrity
from the College of Business office in BA 202, or from the College of Business website.
STUDENTS WITH
SPECIAL NEEDS: Idaho State University is committed to equal opportunity in education for all students,
including those with documented disabilities. If you have a diagnosed disability or if you
believe that you have a disability that might require reasonable accommodation in this
course, please contact the ADA & Disabilities Resource Center, Room 123, Graveley
Hall, Phone No. 282-3599. University policy states that it is the responsibility of students
to contact instructors during the first week of each semester to discuss appropriate
accommodations to ensure equity in grading, experiences and assignments. Visit
http://www.isu.edu/ada4isu/ for more information.
Have a great semester and let me know how I can help you succeed!