BUS A312 Syllabus

PREREQUISITE:
The prerequisite for BUS A312 is a passing grade in BUS A311.

COURSE MATERIALS:
The following materials are required for the course:

1.	Intermediate Accounting, D. Kieso, J. Weygandt, and T. Warfield, 12th Edition, John Wiley & Sons, 2007.
2.	BUS A312 Class Notes available via Blackboard (elearning.ipfw.edu).

COURSE OBJECTIVES:
The purpose of BUS A312 is to continue presentation of the generally accepted accounting principles (GAAP) and how they form the basis upon which financial information published in annual reports is assembled, communicated, and interpreted. Topics covered in BUS A312 include accounting for revenue recognition, stockholders' equity, dilutive securities, investments, income taxes, pensions, leases, and the statement of cash flows. Cases are included in the course to allow students to apply the principles for interpretation of financial reports and evaluating the alternatives available in assessing the effectiveness of management's disclosures and measurements. Preparation of these cases will develop the students' ability to research relevant accounting topics and communicate their understanding and analysis of the problem in a professional manner.

GRADE ASSIGNMENT:
Grades will be based on the following 475 point distribution:

1.	Exam 1 (Chapters 15, 18), 100 points
2.	Exam 2 (Chapters 16, 23), 100 points
3.	Exam 3 (Chapters 19, 20, 21, 22), 100 points
4.	Exam 4 (Chapters 15 to 23), 100 points
5.	Cases, 75 points.

Your grade will be based on the total points you accumulate during the semester. The grading scale will be discussed in class by the instructor, but will normally be A = 90-100%, B = 80-89%, C = 70-79%, D = 60%-69%, F = below 60%. Throughout the semester, you can view your grades via Blackboard (elearning.ipfw.edu) and your final grade will be posted on both Blackboard and OASIS (oasis.ipfw.edu).

EXAMINATIONS:
The first three exams will be given during class time on the dates indicated on the attached BUS A312 Course Outline. These exams will not be comprehensive beyond that which builds upon prior material and will primarily consist of multiple choice and short problems. Exam 4 is comprehensive and will be during final exams week from 5:45p to 7:45p on Tuesday, May 5.

Failure to take a scheduled exam without being excused in advance of the exam will result in a grade of zero. Calculators may be used on exams. However, calculators that can be programmed and/or display text are not permitted. Click on the appropriate link to access a review sheet for each exam:

Review Sheet for Exam 1
Review Sheet for Exam 2
Review Sheet for Exam 3
Review Sheet for Exam 4

HOMEWORK ASSIGNMENTS:
On the BUS A312 Course Outline, a number of Exercises, Problems, and Cases are assigned. None of the assignments will be collected, but they are considered an integral part of the lecture and you should attempt them before they are covered in class.

CASES:
During the semester you will be assigned three cases from your textbook. These cases will be due at the beginning of class on the dates indicated on the BUS A312 Course Outline. The specific cases will be in announced in class and should be on white paper, stapled (i.e., no binder), double-spaced, and free of grammatical and typographical errors.

SOLUTIONS ON BLACKBOARD:
Links to the solutions for all Questions, Brief Exercises, Exercises, and Problems for Chapters 15 to 23 are available via Blackboard (elearning.ipfw.edu).

ACCOUNTING SOCIETY:
You are encouraged to attend meetings and becoming a member of the Accounting Society. Meetings are open to all majors. Information on upcoming meetings and how to become a member or officer can be found at the following web address:

www.student.ipfw.edu/~as

DELTA SIGMA PI:
Iota Lambda is the local chapter of Delta Sigma Pi, a national professional fraternity for business majors. If you are interested in information about the chapter, go to the following web address:

www.student.ipfw.edu/~dsp
MISCELLANEOUS:
Students are expected to be honest. You should avoid dishonesty or the appearance of dishonesty such as submitting the work of others for credit or allowing your work to be copied by another person. Penalties for academic dishonesty can range from receiving zero credit for the exam or assignment to failure of the course. The last date to withdraw from the class with a grade of "W" is Friday, March 20.

BUS A312 COURSE OUTLINE

Session	Date	Day	Chapter	Homework Assignments
1	1/13	T	18	E18-4, P18-2, P18-6
2	1/15	R	18	E18-11, E18-18, P18-8
3	1/20	T	15*	E15-1, E15-5
4	1/22	R	15*	E15-3, E15-6, P15-1, P15-5
5	1/27	T	15*	E15-11, E15-14, E15-21
6	1/29	R	15*	P15-8
7	2/3	T		Review
8	2/5	R		Exam 1: Chapters 15, 18
9	2/10	T	16	E16-1, E16-6, E16-7
10	2/12	R	16	Case 1 Due, E16-12, E16-15, E16-21
11	2/17	T	16	E16-23, E16-25
12	2/19	R	16, 23	P16-4, E23-1, E23-2
13	2/24	T	23	E23-1, E23-2
14	2/26	R	23	E23-11, E23-14, C23-4, P23-2
15	3/03	T		Review
16	3/05	R		Exam 2: Chapters 16, 23
				Spring Break: No Class
17	3/17	T	19	E19-1, E19-2, E19-3, E19-6
18	3/19	R	19	Case 2 Due, E19-4, E19-8
19	3/24	T	19	E19-9
20	3/26	R	20	E20-1, E20-2, E20-3, E20-5
21	3/31	T	20	E20-8, E20-10
22	4/02	R	20	E20-20
23	4/07	T	21*	E21-1, E21-3
24	4/09	R	21*	E21-8, P21-6
25	4/14	T	21*, 22	E22-1, E22-3, E22-8
26	4/16	R	22	E22-10
27	4/21	T		Review
28	4/23	R	17	Exam 3: Chapters 19, 20, 21
29	4/28	T	17	E17-1, E17-2, E17-9, E17-15
30	4/30	R		Case 3 Due, Review
Finals	5/05	T		Exam 4: Chapters 15 to 23

* Including Appendix A

Note: the syllabus, schedule, and assignments are subject to
minor revision by announcement in class.

INSTRUCTOR
Name:	Mike Slaubaugh, PhD
Office:	Neff 350A
Office Hours:	10:30a-11:45a TR, 4:30p-5:45p TR, or by appointment
Contact:	(260) 481-6465, slaubau@ipfw.edu
Home Page:	http://users.ipfw.edu/slaubau

CONTENTS
Prerequisite	Cases
Course Materials	Solutions on Blackboard
Course Objectives	Accounting Society
Grade Assignment	Delta Sigma Pi
Examinations	Miscellaneous
Homework Assignments	BUS A312 Course Outline