SAVANNAH STATE UNIVERSITY
College of Business Administration
INTERMEDIATE FINANCIAL ACCOUNTING III (ACCT 4111)
NOTE: Policies and procedures in this syllabus are subject to change. Students will be informed of any changes.
Instructor: Dr. Yousef Jahmani, Ph.D., CPA
Office Address: 211 Howard Jordan
Phone: (912) 358-3404
Fax: (912) 358- 3184
E-Mail Address: email@example.com
Office Hours: 08:00-09:30 am, 10:45-12: 30 pm 1:45-2:15 pm T & Th
Other times by appointment
Class Hours: : Section-1- T&R 09:30 - 10:45 AM Room 223A Jordan
Section-2- T&R 06:00 - 07:15 pm Room 122 Jordan
Intermediate Accounting, 14th Edition, Kieso/ Weygandt/ Warfield (Wiley Publishing-2012.)
The prerequisites for ACCT 4111 are ACCT 2101, ACCT 2102, ACCT 3111, and ACCT
3112 with a "C" or better in EACH course. If the prerequisites are not met, students will
not be allowed to stay enrolled in the course.
ACCT 4111 is the last of a 3-course sequence and is a continuation of Intermediate Financial Accounting II. New topics include revenue recognition, accounting changes and errors, income taxes, pensions and other post-retirement benefits, and leases.
Intermediate Accounting presents the framework for most accounting decisions. As students study Intermediate Accounting, they will be developing an understanding of 'accounting theory and concepts as well as practice-oriented issues. Specific course goals are as follows:
- To help students gain a deeper understanding of the objectives, concepts, and
standards underlying accounting practices and techniques.
- To help students gain knowledge and skills used in both preparing and interpreting financial data.
- To help students develop analytical skills, logical thinking abilities, oral presentation skills, and written communication skills.
- To help students develop interpersonal skills, including the ability to work effectively in a group
- To help students progress toward the successful completion of various professional examinations.
- To help students to identify ethical issues in accounting and to apply the Code of Professional Conduct.
- To enhance the student’s ability to work effectively in a group.
The Intermediate Financial Accounting III student should be able to:
- Document entity information used in financial statement presentations.
- Evaluate, analyze, and process entity information for reporting in financial statements.
- Communicate entity information and conclusions.
- Analyze information and identify data relevant to financial accounting and reporting.
- Identify financial accounting and reporting methods and select those that are suitable.
- Perform calculations and formulate conclusions.
- Present results in writing in a financial statement format or other appropriate format.
Course evaluation will be based on the following criteria:
Four Exams –each 100 400
Group project 50
Homework & Class participation 50
Total 500 average 500/5= 100
Your average can be calculated by dividing your total by 5.
For those students who miss a test due to unexpected and legitimate emergencies, he or she may take a makeup test on the day of the final exam. Written documentation for my files is required before a makeup test will be given. Only one test may be made up.
Grades will be based on the following criteria:
A: 90+; B: 80-89; C: 70-79; D: 60-69; F: less than 60
Computer Fluency: Students are expected to have a working knowledge of the World Wide Web, Microsoft Excel and Microsoft Word.
8. Statement on Classroom Behavior: Professional behavior is expected at all times
Civility in the classroom is an absolute prerequisite to a good learning environment. This means that the instructor and the student have respect for each other and demonstrate that respect. Civility extends beyond the instructor/student relationship to the student/student relationship. Students can demonstrate their respect for one another by recognizing each student's right to a classroom environment conducive to learning. Students and the instructor need to recognize that a disruptive environment interferes with the learning process.
In order to help achieve a civil learning environment, students must observe a few simple rules, and the instructor needs to enforce these rules. Students are asked to carefully read this statement and understand their obligations to the instructor and to their classmates. Students should:
. Arrive on time for all classes. Please do not enter class if it is already in session; get my attention for approval
. Stay in their seats during the entire class.
. Refrain from talking with other students during class.
9. Academic honesty – may be a reference to University Policy
If academic dishonesty (as defined in the Code of Student Conduct) is established, then the minimum penalty for the offending student will be a grade of ZERO for the assignment (as per university policy). However, students should be apprised that the instructor may well assign a penalty grade of F for the semester and request that the student be expelled from the university. In all cases, students are apprised that all incidents of academic dishonesty will be reported to the Office of the Dean of the COBA, the COBA Student Services Office (for inclusion in the student’s academic record) and to the Vice President for Student Affairs.
Electronic Devices Policy
No electronic devices are to be seen or heard during regularly scheduled class time, quizzes, tests, or examinations – (note that this includes earpieces and ear buds). If any are observed or heard during class, the student will be excused from class; and should such devices be observed or heard during assessment periods, there will be the presumption of academic dishonesty. Those found to be in violation of this policy will be subject to the consequences for academic dishonesty under the College of Business Administration Policy on Academic Dishonesty.
Use of Calculators
Students are required to bring a calculator to each class and for use during tests. CELL PHONE CALCULATORS MAY NOT BE USED AND MAY NOT BE BROUGHT TO CLASS ON TEST DAYS. Students may not share calculators during tests.
10. Incomplete Policy: Students will not be given an incomplete grade in the course without sound reason and documented evidence as described in the Student Handbook. In any case, for a student to receive an incomplete, he or she must be passing and must have completed a significant portion of the course.
11- Disability Accommodations Policy
Savannah State University is committed to providing reasonable accommodations to students with documented disabilities, as required under federal law. The purpose of disability accommodation is to provide equal access to the academic material and equal access to demonstrate mastery of the material. Students with disabilities must meet all the academic requirements and standards of the class, including the attendance policy. If you have a disability and need accommodations, please contact Amelia Castilian-Moore, Coordinator of Disability Services at 912 358 3115 or firstname.lastname@example.org. The Office of Counseling and Disability Services is located in King Frazier 233. You will need to meet with Ms. Castilian-Moore, who can help you gather documentation of your disability or refer you to an appropriate resource for assessment. Once documentation of the disability is gathered and approved, Ms. Castilian-Moore will provide you with an Accommodation Letter, detailing the appropriate, approved accommodations, which you should present to me so we can discuss and implement your accommodations.
12- Each student is expected to read the chapters thoroughly before the lectures.
Week 1 18 Revenue Recognition
Week 2 18 Revenue Recognition- First test
Week 3 19 Income tax
Week 4 19 Income Tax
Week 5 19 Income Tax
Week 6 23 Statement of Cash flows
Week 7 23 Statement of cash flows - Second test
Week 13 20 Pension -
Week 14 20 Pension –
Week 8 21 Leases –
Week 9 21 Leases
Week 10 21 Leases - Third test
Week 11 22 Accounting changes
Week 12 22 Accounting changes
Week 15 24 Full Disclosure
Week 16 24 Full disclosure-Forth test
E 1, 4, 8, 11, 16, P5
E 1, 2, 6, 12, P 4
E. 2, 4, 8, 9, 15, P7
E 1, 5, 8, 11, 14, P4
E 1, 2, 4, 7, 9, 12, P3
E 1, 2, 3, 9, 13, P. 6
E. 2, 3, 6, P.2