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Course Syllabus

Intermediate Accounting I – ACCT 313

Summer 2023

Prerequisites: ACCT 201/201H and ACCT 202/202H, or ACCT 306, and MATH 104 or MATH 106 – all with grades of ‘C’ or better.

Course Description: This is an upper-level accounting course designed specifically for accounting majors. Throughout the course, we will analyze the effects of business transactions on the financial statements under U.S. GAAP and learn concepts and techniques associated with recognizing and measuring the following financial statement items: cash, receivables, PP&E, intangible assets, and investments. We will also cover important items related to the balance sheet and income statement, revenue recognition, and tangible and intangible assets.

Required Calculator: A financial calculator like the Texas Instruments Business Analyst II Plus

Required Textbook: “Intermediate Accounting” by Spiceland, Nelson, Thomas, and Winchel (11th edition) with McGraw-Hill Connect access. The textbook will be delivered electronically to you through Canvas. You can also purchase a loose-leaf version of the textbook at the bookstore, though it is not required.

‐ Inclusive Access: This course participates in McGraw-Hill’s Inclusive Access program, which means access to McGraw-Hill Connect and the e-book is automatically included in this course through Canvas. Participating in this program allows instant access to your course materials at the lowest price possible. Once you register for McGraw-Hill Connect via Canvas, you can access the e-book and the course assignments. Instructions on registering for McGraw-Hill Connect and the e-book are in Canvas in the “Important Information” module.

‐ Cost: The cost will be automatically charged to your student account when you register for McGraw-Hill Connect – you won't need to purchase an access code from the bookstore or the book publisher. The cost of this book will appear on your student bill as “Inclusive Access Material” and can be applied toward any available financial aid. If you have any questions, please contact Student Accounts at 402-472-2887 or [email protected].

‐ Technical Support: If you experience difficulties accessing your e-book, please contact the textbook publisher at http://www.mhhe.com/support or email Brad Severa at [email protected].

‐ Opt-out: As a student, you can opt out of purchasing the textbook at the beginning of the course. If you opt out before the deadline of July 12, 2023, you will not be charged for the textbook. However, opting out means you will not have access to the materials you need to succeed in this course. If you choose to opt out of the Inclusive Access program, use the     following link:https://pressbooks.nebraska.edu/affordablecontent/.

Course Communication: I will communicate important course-related information through our Canvas course site and email. You should check both daily. Be sure the email you regularly check is the email address listed in My.Red.

Tips for Success: We cover a large amount of material in this course in a short period of time. Here are some tips to help you succeed. I have organized Canvas by textbook chapter, where each chapter is its own module. For each chapter:

•    Watch the lecture videos. These videos provide a high-level overview of each chapter. Tips for watching the videos:

‐ You can speed up the video by clicking on the “gear” icon in the lower right corner of the video and selecting the desired speed (e.g., 1.5x) from the pop-up menu.

‐ Each lecture video is organized with bookmarks. Click on the “sidebar” icon in the lower right corner of the video and select the “index” tab from the menu. The “index” tab allows you to select a specific topic in the video.

‐ All videos are auto-captioned with subtitles.

‐ Stop the videos when you need time to reflect, take notes, and work on any problem suggested in the video.

• Read the lecture notes and textbook for each chapter. This is very important! The lecture videos summarize the topics but do not cover every detail. You will get the most out of this class if you read the textbook and utilize all the resources in Canvas and Connect. The lecture notes for all chapters are posted in one file titled “Lecture Notes” in the “Important Information” module. The lecture notes outline the important information from each chapter, as well as the content that we are going to skip. Use the lecture notes to focus your learning and study efforts in conjunction with the textbook. The PowerPoint slides from the textbook  publisher are also posted in each chapter module for your reference.

•    Work on the practice problems posted in each chapter module. The practice problems are not required, but they are good practice before taking a quiz or exam. The “Solutions” file in each chapter module contains the solutions to the practice problems.

•    I am here to help! Please visit me during my office hours or email me for assistance.

Grading Criteria:

Connect Homework (10 @ 10 points each)           100

Quizzes (10 @ 15 points each)                                    150

Practice Exam                                                                        5

Exams (3 @ 100 points each)                                      300

Total                                                                             555

Grade Scale:

A+     97% – 100%

A       93% – 96.9%

A-     90% – 92.9%

B+     87% – 89.9%

B       83% – 86.9%

B-      80% – 82.9%

C+     77% – 79.9%

C       73% – 76.9%

C-     70% – 72.9%

D+    67% – 69.9%

D       63% – 66.9%

D-     60% – 62.9%

F       0 – 59.9%

Final Grades: Grades will be awarded on a basis no stricter than shown above but likely no more generous. I reserve the right to modify any student’s final point total for factors like effort and attitude. Please be aware that a C or better in this course is a prerequisite for ACCT 314; a C- grade is insufficient. Also, you cannot take ACCT 313 more than twice (repeats and withdrawals).

Connect Homework: Homework is completed and graded in Connect. Each homework assignment is worth 10 points.  There are ten (10) homework assignments, one for each chapter we cover. Homework is open-book and open-note; you can use any materials you think are helpful. For each homework assignment, you have unlimited attempts and three (3) ‘Check My Work’ per question. Each time you submit the homework after your first attempt, 5% is deducted from your score. Pay attention to the due dates and times. There will be no makeup or late submissions. Study attempts are available after the due date; reworking the questions can be used to learn the material in preparation for an exam.