Syllabus For Accounting 620
Spring 2003
Dr. Sharon M. Lightner

Email Address: sharon.lightner@sdsu.edu
Office Hours: online, after class or by appointment
Phone: 594-3735 Office: SS2415
Fastest response via email

 

 1. GENERAL INFORMATION

                    E-MAIL:

OFFICE HRS: by appointment
OFFICE: SS2415

2. REQUIRED MATERIAL

Keiso & Weygandt, Intermediate Accounting, 10th ed.
 Current Text - Accounting Standards as of June 1, 2002
Gleim CPA Review Material for Financial Accounting

3. CLASSROOM FORMAT - SUMMARY

4. OUTSIDE CLASS

5. GROUP ASSIGNMENTS

6. NON-GROUP ASSIGNMENTS

 7. HOMEWORK POLICY

A key to the success of this course are the assignments and class discussions.  Weekly assignments will be due on Tuesday at midnight.  Late or non existent postings will receive a score of 0.  Please do not offer excuses or explanations.  The homework will either be there or it will not be there.  Solutions to some problems will be posted by midnight.  Please review the homework and be prepared to ask questions regarding homework at the beginning of each class. Bring a hard copy of your homework to class in case we cover part of the assignment in class.  Weekly assignments will be assigned 10 points.  My assumption is that people will make the effort and complete all assignments neatly.  Upload the assignment from the link at http://www.lightner.org/620 .  I will use the information you provide when registering for the web site for your username and password.  Your username will be your first name, and your password will be the five digit code you provide me to check your grades. 

Your homework score for each weeks assignment will be returned to you each class period.  If you desire a change in grade, you must submit an appeal before the next assignment is due.

 8. INTEGRATING COMPUTER APPLICATION

This semester we have the opportunity to use the Experimental Classroom on campus.  The classroom is equipped with a SmartBoard, 2 screens, and 17 wireless computers. Seating will be assigned in the experimental classroom.  Food and drinks are not allowed in this classroom.  Please adhere and respect the policy.

9. GRADING

An individual's grade for the semester will be determined by assessing their total points. The composition of total points will be:

10. EXAMS

There will be two exams (individual work).  No make-up exams will be administered.

11. ACADEMIC HONESTY:

You are expected to be familiar with the university's policy on academic dishonesty. Additionally, the following specific requirements will be expected in this class: (a) strict individual performance on both exams, (i.e., not copying answers from others),  (b) not consulting notes or textbook during tests unless specifically permitted to do so. Remember, fellow students are hurt by the dishonest student.

 
12. ATTENDANCE:

Class attendance is important as it provides you an opportunity to clarify and test your understanding of the material covered during class discussions. In addition, you obligated to your group members to attend and contribute to group activities.

Class attendance is required, as is being on time and not leaving early. Missing class and/or arriving late or leaving early will result in zero points for the days' activities unless we have previously agreed that you will be excused from all or part of class.

Students are responsible for all material covered and announcements made during classes missed. There will be no make-up for exams and group problems missed because of absence from class.

13. ACCOUNTING TOPICS AND EXPANDED COMPETENCIES:

In addition to knowledge regarding certain accounting topics, our faculty has established other expanded competencies we expect you to acquire.  Each of the expanded competencies is important because the accounting profession, as well as most professions within business, expect their members to be able to (a) communicate, (b) utilize current technologies, (c) research professional topics, and (d) work with other people individually as well as in teams.  Furthermore, accountants are expected to be familiar with the global, political, ethical, and legal environments in which they operate.

Presented below are the specific accounting and expanded competencies for this module:

Topics For Accounting 620

Agenda Topic for the week
(linked to learning objectives)		 Current Text Reference
 Kieso Chapter Reference Gleim Chapter Reference
Week1 (1/22) Financial Statements, Acc. Cycle & Acc. Changes  A06, A35, I14 ,I17,I22 3,4,23 2,3,18
Week2 (1/29 Property, Plant & Equipment D40, G40, I08  11,12 7,8,9
Week 3 (2/5) Property, Plant & Equipment (continued)    
Week 4 (2/12) Debt Sec. Issuer/Investor I80 14,18 (section 1) 10,12
Week 5 (2/19) Debt Sec. Issuer/Investor (continued)      
Week 6 (2/26) Leases (lessee only) L10 22 14
Week 7 (3/5) Exam 1    
Week 8 (3/12) Equity - Issuer and Investor CO8,C11,C16,C20,C23,C24
I80,I82		 15, 16
18 (section 2)		 10,15
Week 9 (3/19) Equity - Issuer and Investor (continued)    
Week 10 (3/26) Dilutive Securities & Compensation Plans C36 , C47  17 (section 1) and Appendix 17A 15
Week 11 (4/9) Pensions and PR Benefits Other Than Pensions P16, P40  21 13
Week 12 (4/16) Pensions and PR Benefits Other Than Pensions (cont)      
Week 13 (4/23) Cash Flow C25 24 19
Week 14 (4/30) EPS, Cash Flow E11 17 (section 2) 16,19
Week 15 (5/7 ) Cash Flow, review 19
Final Exam      

Expanded Competencies for  Accounting 620
 
Expected Competency Competency Assessment
Oral Communication Individuals will be called on in class to answer particular questions and  discuss particular topics.  Additionally, students are expected to be actively engaged in the group projects.
Written Communication Some of the weekly homework assignments are cases related to particular companies.  Up to 2 points may be deducted for work that is not written, formatted or presented well.
Technology Technology competency is assumed.  All course information, class notes, and videos are linked to the web site.  All group projects for grading will be uploaded to the class web site.  Wireless laptops will be utilized in the the classroom each class period.
Research Skills Most topics require finding pertinent information from company's annual reports.  Some of the companies are Jack in the Box,  AOL, Blockbuster, Yahoo, Southwest Airlines, Vail Resorts, and  Delta Airlines.
Leadership/Teamwork Each week  in-class group problems will be completed and uploaded to the class web site.  Caroline Willi, an ed-tech masters student, will be evaluating the engagement of the students in the group.  Caroline will provide additional information the first day of class.
Ethical, Legal, Regulatory, Social, and Political Issues Issues Most topics covered in this course have ethical, legal, regulatory, social, and political issues that will be discussed in lecture or required to be answered in homework problems or group problems.
Global/International The websites of the organizations responsible for setting US and international standards will be viewed. Similarities/differences between US and international standards will be examined within the context of asset impairment, stock options, and EPS.