SYLLABUS FOR INTERMEDIATE ACCOUNTING I

Term: Fall, 1999 (991) August 30 – December 11, 1999

Instructor: Mr. Kenneth Taylor

E-mail: kentcpa@surfnetinc.com

Home Phone: (219) 865-1516 after 6pm

Office Hours: Wednesday 6:00pm – 7:00pm and 10:00pm – 10:30pm

Thursday 6:00pm – 7:00pm and 10:00pm – 10:30pm

Other hours by appointment

Course Time: Thursday 7:00 p.m. – 10:00 p.m.

This course is an in-depth study of accounting concepts and principles. The accounting process, the balance sheet, and income statement are discussed. Certain asset categories are scrutinized.

Textbooks: Intermediate Accounting, ninth edition, Kieso & Weygandt

Handout Materials

If an instructor or other Calumet College of St. Joseph personnel find that a student has plagiarized or been involved in another form of academic dishonesty, the instructor or other personnel may elect to bring the matter up for judicial review. The maximum penalty for any form of academic dishonesty is dismissal from the College. The procedures for judicial review are listed under the section of this handbook that addresses student grievances.

Calumet College of St. Joseph adheres to citation guidelines as written in the Publication Manual of the American Psychological Association, Fourth Edition. A copy is available from the Calumet College of St. Joseph bookstore. This text outlines how to cite references from a variety of sources, including electronic media.

After the last day for class changes has passed (see College calendar), students may withdraw from a course in which they are registered with permission from the faculty member conducting the course. A written request detailing the reason(s) for the withdrawal must be filed with the Registrar. Written request for withdrawal must be received by the Registrar by the last day of classes prior to the final examination dates specified in the catalogue. Written requests may be mailed to the Registrar or faxed to the College fax number 219-473-4259. Students are to make note of the refund schedule when withdrawing from courses. The request is forwarded to the faculty member, who makes the final determination to accept or deny the request. If the request is honored, the student will receive notification of official withdrawal; if denied, the notification will indicate why the withdrawal is disallowed. Note: Degree Completion Division (DCD) students should consult the DCD Student Handbook for information on DCD withdrawals.

An official withdrawal is recorded as a "W" grade on the student's transcript. Dropping a

course without written permission automatically incurs an "F" grade for the course (see

Refund Schedule).

Class Policy on Attendance: Attendance at all class sessions is important. Advance notice should be given of any anticipated absence. Your absence from six class sessions will reduce your grade one level.

Class Policy For Assignments: All problems must be turned in at the end of the class period for which they are assigned. Late class assignments will not be accepted without approval prior to the due date. Excessive missed assignments could reduce grade one level.

Students in this course will: 1. obtain a working knowledge of the language of business 2. be able to make complex journal entries and operate a small manual accounting system 3. Be able to identify strengths and weaknesses in a company’s internal control system

Exams (3 exams) 75 % of grade

Class participation/collaboration/attendance/assignments 25 % of grade

A: 93 A-: 90 B+: 88 B: 83 B-: 80 C+: 78

C: 73 C-: 70 D+: 68 D: 63 D-: 60 F: Below 60