CHRISTIAN BROTHERS UNIVERSITY
SCHOOL OF BUSINESS
COURSE SYLLABUS

 

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Course Title/Number: Intermediate Accounting II/ ACCT 365

URL address Day course:  https://www.eztestonline.com/170289/index1.tpx

URL address Night course: https://www.eztestonline.com/170289/index2.tpx

Credits: 3 Semester Hours

Term: Fall 2009

Meeting Times: Tuesday and Thursday  11:00 – 12:15 PM  and 5:45 – 9:45 PM

Room: BU224 Night and BU 104 Day

Instructor: Dr. Judy Ramage Lawrence, CPA, Professor of Accounting

Office Location: Buckman Hall Room 321

Office Hours:  Tuesday 8:30 – 9:30 AM, 12:30 – 5:30 PM, Thursday 8:30 – 9:30 AM.  Other times by appointment only.

Office Phone: 321-3320

E-mail Address: jramage@cbu.edu

Educational Philosophy: One of the most important benefits obtained from a college education is that you "learn how to learn." The belief that all learning is gained in school and then the rest of life is spent applying that knowledge is not valid. Change is occurring at an increasingly rapid pace. The average student will hold many different jobs during his or her career, and will probably work for many different companies. Much of the information learned in college will be obsolete in just a few years. Therefore, each student will be expected to engage in life-long learning. Memorizing is much less important than learning how to think critically. On an individual basis grades reflect the knowledge a student has acquired. A grade of "C" is considered to reflect average work and knowledge. To receive a grade of "B" or "A", a student must perform beyond the general expectations of the instructor. Because of the rapidly changing technological environment it is critical for each student to develop a means of learning new ideas and products and demonstrate individual initiative.

Textbooks: Intermediate Accounting, Latest edition by Spiceland, Sepe and Tomassini.

Methods of Instruction:  A textbook is provided as a resource to allow the student to attend the class with a basic knowledge of course content. It is imperative therefore, that the students read the chapters to be discussed before coming to class. Within the class there will be discussion of text material, practice in working problems, case analysis, and presentations by the students. Tests are used to motivate the student, reinforce knowledge and provide a basis for evaluation. They also aid the instructor in obtaining feedback regarding class progress.

Learning Resources: Christian Brothers University provides a variety of learning resources for the student. The library is open during the day, evening and several hours on the weekend. In addition there are two open computer labs that provide a variety of software and hardware for the use of the student. You are encouraged to avail yourself of these services. I suggest you visit the library early in the course to examine the materials available to support the class and to determine the most convenient hours for use. If you are not familiar with the use of the library there is a staff that is eager to assist.

Evaluating Outcomes and Assessment Forms: You will receive your grade based on exams given in class.  

Exams – Take Home

70%

Exams – In Class

25%

Attendance

  5%

 

 


Your final grade will then be calculated using the following scale:

A

90.00 - 100.00%

B

80.00 – 89.99%

C

70.00 – 79.99%

F

Below 70%

 

Participation is important. You must come to class prepared and should be able to contribute something to almost every discussion. Mini topics, articles and case discussions will count as part of your class attendance grade.

Class Attendance: The College Catalog states:
Every student is expected to attend classroom and laboratory periods regularly. A student who has been absent, even for a legitimate cause is under obligation to make up the work to the satisfaction of the instructor. Any student who has missed a total of eight hours of class may be withdrawn from the course, or given a mark of "F", at the discretion of the instructor.

Except in extenuating circumstances, it is my policy to assign a grade of "F" to a student after the eighth hour of absence.

Course Calendar:

 

Coverage of Business Curriculum Perspectives:

Ethics - Ethical practice in accounting is paramount.  This course considers many of the ethical dilemmas faced by management and how those dilemmas may be reconciled.  Cases on ethics in accounting are assigned for analysis and discussion.  An ethics question will appear on all exams.

Global - Students will discuss a variety of different perspectives on accounting including how global competitors prepare their financial statements.  Furthermore, the global implications of financial decisions are covered.  Financial statement analysis is strongly emphasized in the course including foreign corporations.

Disclaimer:  This syllabus is not considered to be a contract.  It is merely a guide to assist the student in planning, and is subject to change at any time upon reasonable notice.  ALL EXAMS ARE TENTATIVE AND MAY CHANGE AT ANY TIME UPON REASONABLE NOTICE.

 

"Where Educating Leaders Is A Tradition"