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Material Type: Notes; Class: Intermediate Accounting I; Subject: Accounting; University: Dixie State College of Utah; Term: Unknown 2008;
Typology: Study notes
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Instructor: Robert C. Huddleston, Ph.D. Office: 435-652- Cell: 435-619- E-mail: huddleston@dixie.edu
Office Location and Hours: Udvar-Hazy Building Room 345 T & R 4:00 PM - 5:00 PM
A. TEXT AND WORKING PAPERS
Intermediate Accounting - 12th^ Edition - Kieso
ACCT 3010 - Intermediate Accounting I (3 Credits) Designed for students majoring in business who would like an emphasis in Accounting. Course covers the conceptual framework of accounting; reviews the accounting process; reviews accounting statements including the income statement, balance sheet, and statement of cash flows, and includes an in-depth coverage of revenue recognition, accounting changes and error correction, and financial statement analysis. Prerequisites: Acct 2020 and advanced standing in the business baccalaureate program. 3 lecture hours per week.
C. COURSE OBJECTIVES
Chapter 1 - Financial Accounting and Accounting Standards
Chapter 2 - Conceptual Framework Underlying Financial Accounting
Chapter 3 - The Accounting Information System
Chapter 4 - Income Statement and Related Information
Chapter 5 - Balance Sheet and Statement of Cash Flows
Chapter 6 - Accounting and the Time Value of Money
Chapter 11 - Depreciation, Impairments, and Depletion
Chapter 12 - Intangible Assets
Chapter 13 - Current Liabilities and Contingencies
Chapter 14 - Long-Term Liabilities
Accounting 3010 meets two days a week: Tuesday & Thursday from 5:00 pm - 7: pm
Six examinations are given in Intermediate Accounting 3010. All exams will be taken in the classroom. Individuals taking a late exam will be graded on a more difficult grading scheme (see Grading Section). Any form of cheating may result in an F grade for the course.
F. HOMEWORK Homework will be collected randomly at the beginning of class on five occasions. No homework will be accepted after 5:05 pm.
G. GRADING
*Homework will not be graded on its accuracy. It will be graded on the effort made. If you could do all the homework correctly, you would not need to the course. The grading scheme is as follow: Strong effort = 95% Moderate effort = 85% Little or no effort = 50%
**Attendance will be graded as follows: 0 to 1 absences = 95% 2 absences = 85% 3 or more = 50%
Late Exam Grading Scheme: 95% - 100% = A 90% - 94% = B 85% - 89% = C 80% - 84% = D 79% or bellow = F