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1 Chesapeake College Wye Mills, MD Course of Study ACC 203 Section 201 Intermediate Accounting I, 3 credit hours Fall 2012 Tuesdays 6:30pm-9:15pm, 8/28/ /4/2012 Instructor: Tracy Brinckerhoff, CPA, MS Phone: (410) (home), (410) (cell) tbrinckerhoff@skipjack.chesapeake.edu Course Description: An in-depth study of the nature and values of a firm s cash and temporary investments, receivables, inventories, long-term investments, property, plant, equpment and intangible assets. Emphasis is given to the measurement of financial income in accordance with generally accepted accounting principles with an introduction into the International Financial Reporting Standards (IFRS). Statement of Goals: 1. To prepare the student for further study in the field of accounting. 2. To prepare the student to enter the accounting profession. 3. To prepare the student for questions on financial accounting in professional exams. Learning Outcomes: Role of Accounting as an Information System o Describe the function and primary focus of financial accounting o Explain the difference between cash and accrual accounting o Define generally accepted accounting principles (GAAP) and be able to discuss the historical development of accounting standards, including the convergence between U.S. and international standards o Explain why the establishment of accounting standards is characterized as a political process o Explain factors that encourage high-quality financial reporting o Explain the purpose of the conceptual framework o Identify the objective and qualitative characteristics of financial reporting information, and the elements of financial statements o Describe the four basic assumptions underlying GAAP o Describe the recognition, measurement and disclosure concepts that guide accounting practice o Contrast a revenue/expense approach and a an asset/liability approach to accounting standard setting o Discuss the primary differences between U.S. GAAP and IFRS with respect to the development of accounting standards and the conceptual framework underlying accounting standards o Analyze routine economic events-transactions-and record their effect on a company s financial position using the accounting equation format o Record transactions using the general journal format, posting the effects of general journal entries to the general ledger accounts and prepare an unadjusted trial balance o Identify and describe the different types of adjusting journal entries, record adjusting entries in general journal format, post entries, and prepare an adjusted trial balance o Describe the four basic financial statements o Explain the closing process o Convert from cash basis net income to accrual basis net income Balance Sheet & Financial Disclosures o Describe the purpose of the balance sheet and understand its usefulness and limitations o Identify and describe the various balance sheet asset classifications 1
2 o Identify and describe the two balance sheet liability classifications o Explain the purpose of financial statement disclosures o Explain the purpose of the management discussion and analysis disclosure o Explain the purpose of the audit and describe the content of the audit report o Describe the techniques used by financial analysts to transform financial information into forms more useful for analysis o Identify and calculate the common liquidity and financing ratios used to assess risk o Discuss the primary differences between U.S. GAAP and IFRS with respect to the balance sheet, financial disclosures, and segment reporting Income Statement, Comprehensive Income and Statement of Cash Flows o Discuss the importance of income from continuing operations and describe its components o Describe earnings quality and how it is impacted by management practices to manipulate earnings o Discuss the component of operating and non-operating income and their relationships to earnings quality o Define what constitutes discontinued operations and describe the appropriate income statement presentation for these transactions o Define earnings per share (EPS) and explain required disclosures of EPS for certain income statement components o Explain the difference between net income and comprehensive income and how we report components of the difference o Describe the purpose of the statement of cash flows o Identify and describe the various classifications of cash flows presented in a statement of cash flows o Discuss the primary difference between U.S. GAAP and IFRS with respect to the income statement, statement of comprehensive income, and statement of cash flows o Discuss the timing of revenue recognition, list the two general criteria that must be satisfied before revenue can be recognized and explain why these criteria usually are satisfied when products or services are delivered o Discuss the principal/agent distinction that determines the amount of revenues to record o Describe the installment sales and cost recovery methods of recognizing revenue and explain the unusual conditions under which these methods might be used o Discuss the implications for revenue recognition of allowing customers the right of return o Identify situations requiring recognition of revenue over time and demonstrate the percentage-of-completion and completed contract methods of recognizing revenue for long-term contracts o Discuss the revenue recognition issues involving multiple-deliverable contracts, software, and franchise sales o Identify and calculate the common ratios used to assess profitability o Discuss the primary differences between U.S. GAAP and IFRS with respect to revenue recognition o Explain the difference between simple and compound interest o Compute the future and present value of a single amount o Solve the either the interest rate or the number of compounding periods when present value and future value of single amount are known o Explain the difference between an ordinary annuity and an annuity due situation o Compute the future and present value of both an ordinary annuity and an annuity due o Solve for unknown values in annuity situations involving present value o Briefly describe how the concept of the time value of money is incorporated into the valuation of bonds, longterm leases, and pension obligations Cash and Receivables o Define what is meant by internal control and describe some key elements of an internal control system for cash receipts and disbursements o Explain the possible restrictions on cash and their implications for classification in the balance sheet o Distinguish between the gross and net methods of accounting for cash discounts o Describe the accounting treatment for merchandise returns and anticipated uncollectible accounts receivable o Describe the two approaches to estimating bad debts o Describe the accounting treatment of short-term notes receivable o Differentiate between the use of receivables in financing arrangements accounted for as a secured borrowing and those accounted for as a sale o Describe the variables that influence a company s investment in receivables and calculate the key ratios used by analysts to monitor the investment 2
3 o Discuss the primary differences between U.S. GAAP and IFRS with respect to cash and receivables Inventories o Explain the difference between a perpetual inventory system and a periodic inventory system o Explain which physical quantities of goods should be included in inventory o Determine the expenditures that should be included in the cost of inventory o Differentiate between the specific identification, FIFO, LIFO and average cost methods used to determine the cost of ending inventory and cost of goods sold o Discuss the factors affecting a company s choice of inventory method o Understand supplemental LIFO disclosures and the effect of LIFO liquidations on net income o Calculate the key ratios used by analysts to monitor a company s investment in inventories o Determine ending inventory using the dollar-value LIFO inventory method o Discuss the primary difference between U.S. GAAP and IFRS with respect to determining the cost of inventory o Understand and apply the lower-of-cost-or-market(lcm) rule used to value inventories o Estimate ending inventory and cost of goods sold using the gross profit method o Estimate ending inventory and cost of goods sold using the retail inventory method, applying the various cost flow methods o Explain how the retail inventory method can be made to approximate the LCM o Determine ending inventory using the dollar-value LIFO retail inventory method o Explain the appropriate accounting treatment required when a change in inventory method is made o Explain the appropriate accounting treatment required when an inventory error is discovered o Discuss the primary differences between U.S. GAAP and IFRS with respect to the LCM rule for valuing inventory Property, Plant and Equipment (PPE) and Intangible Assets: Acquisition & Disposal o Identify the various costs included in the initial cost of PPE, natural resources and intangible assets o Determine the initial cost of individual PPE and intangible assets acquired as a group for a lump-sum purchase price, in exchange for deferred a payment contract and for equity securities or through donation o Calculate the fixed-asset turnover ratio used by analysts to measure how effectively managers use PPE o Explain how to account for dispositions and exchanges for other nonmonetary assets o Identify the items included in the cost of a self-constructed asset and determine the amount of capitalized interest o Explain the difference in the accounting treatment of costs incurred to purchase intangible assets versus the costs incurred to internally develop intangible assets o Discuss the primary differences between U.S. GAAP and IFRS with respect to the acquisition and disposition of PPE and intangible assets o Explain the concept of cost allocation as it pertains to PPE and intangible assets o Determine periodic depreciation using both time-based and activity-based methods o Calculate the periodic: depletion of a natural resource and amortization of an intangible asset o Explain the appropriate accounting treatment required when a change is made in the service life or residual value of PPE and intangible assets or a change in depreciation, amortization or depletion method o Explain the appropriate treatment when an error in accounting is discovered for PPE and intangible assets o Identify situations that involve a significant impairment of the value of PPE and intangible assets and describe the required accounting procedures o Discuss the accounting treatment of repairs and maintenance, additions, improvements, and rearrangements to PPE and intangible assets o Discuss the primary differences between U.S. GAAP and IFRS with respect to the utilization and impairment of PPE and intangible assets Investments o Demonstrate how to identify and account for investments classified for reporting purposes as held-to-maturity, trading securities and available-for-sale securities o Explain what constitutes significant influence by the investor over the operating and financial policies of the investee o Demonstrate how to account for investments accounted for under the equity method o Explain the adjustments made in the equity method when the fair value of the net assets underlying an investment exceeds their book value at acquisition o Explain how electing the fair value option affects accounting for investments 3
4 o Discuss the primary differences between U.S. GAAP and IFRS with respect to investments Instructional Materials Intermediate Accounting (seventh edition) by Spiceland, Sepe, Nelson with KLM/Air France case booklet Online Text access for homework submission at Online Text support for check figures, web links, present/future value tables at Citeria for Grading Students: Midterm (Chapters 1-6) Final Exam (Chapters 7-12) Chapter Homework Chapter Case Studies (2) KLM Financial Statement Analysis Case sections 100 points 100 points 575 points 60 points (30 points each) 165 points (55 points each) 1,000 points To provide flexibility, the instructor may at her discretion, assign other projects, papers, etc., or incorporate quizzes in the grading structure. In no event will the sum of these projects, etc., exceed 10% of the student s grade, and this 10% will be taken evenly from the exams. Grading Scale: Percent Points A % 900-1,000 points B 80-89% points C 70-79% points D 60-69% points F Below 60% Below 600 points Financial Statement Analysis Case: There will be a comprehensive International Financial Reporting Standards (IFRS) case study. This assignment is designed to have students utilize the information in published accounting reports (in accordance with IFRS) to conduct a financial analysis of Air France- KL. Students will be required to complete a set of questions regarding each part. Grading of this assignment is based upon not only the correct answer but also on the documented, detailed thought process. Part A: Financial statements, Income measurement, and Current Assets, Appendix C, page C-1 Part B: Property, Plant & Equipment and Intangible Assets, Appendix C, page C-2 Part C: Investments, Appendix C, page C-2 Attendance Policy: Attendance will be taken. You cannot learn the accounting concepts as well as their application unless you attend class and log in on a regular basis. Homework Policy: Following is a tentative assignment schedule for this semester. Weekly assignments vary between 4 to 6 hours. Where applicable, homework problems may have check figures listed on the textbook website. Since homework is a vital part of the learning process, it is expected of each student that all the problems will be attempted. Although it is not expected that each problem will be completed perfectly, an honest attempt to complete each 4
5 problem and seek help with difficulties are encountered is necessary. Extra credit homework may be assigned at the discretion of the instructor. Homework and Exam Schedule/Assignments: # of Points Due Date Monday Assignments online with Text McGraw Hill Connect unless otherwsie noted Homework/Exams Cases 11:55 p.m. Brief Exercises: Exercises: Problems: Cases-submit via Angel Chapter /4/2012 n/a 1-1,1-5,1-6,1-10,1-15 Ethics 1-8 Chapter /10/ , 2-5, 2-10, 2-11, , Chapter /17/ , 3-3, 3-9, , 3-10 Analysis Case 3-14 Chapter /24/ , 4-11, 4-13, Chapter /1/ , 5-8, 5-12, , 5-5, 5-6, 5-12 Chapter /8/ , 6-2, 6-4, 6-10, 6-12, , 6-15 MIDTERM EXAM /15/2012 OPENS Friday, October 12 at 12:01 a.m. - ONLINE from text website Chapter /15/ , 7-8, 7-9,7-12, 7-16, , 7-14 Chapter /22/ , 8-2, 8-8, Part A: KLM Case: Appendix C Chapter /29/ , 9-4, , , 9-10 Chapter /5/ , 10-2, 10-11, , , Part B: KLM Case: Appendix C Chapter /12/ , 11-5, 11-6, 11-9, , , 11-9 Chapter /19/ , 12-4, , , Final Exam Review 55 11/27/2012 Part C: KLM Case: Appendix C Saturday 11:55 Final Exam 100 OPENS Monday, December 3 at 12:01 a.m. - Online from text website p.m.12/8/2012 Total Points Make-Up: If a student must miss an exam due to illness, he or she must contact the instructor within a reasonable period of time to discuss make up options. If other legitimate circumstances dictate the need for an absence from an exam, the instructor should be contacted prior to the exam. Note: Lack of preparation is not a legitimate reason for absence from an exam. Withdrawal: In order to withdraw from any Chesapeake College course, a student must complete a withdrawal form in the Registration Office. Academic Emergency Management Plan: In the event that Chesapeake College needs to close for an extended period of time due to a flu pandemic severe weather event, or other emergency situation, consideration will be given to the timing and duration of the closer as follows: 1. Closure during the semester for up to one week there will be an opportunity to make up work missed without significant alteration to the semester calendar. 2. Closure extending beyond one week (or in situations where classes are cancelled on the same days/evenings over multiple weeks) the College may extend the length of the semester. Depending on the timing of the closure, scheduled breaks, end of semester dates, and/or the processing of final grades might be impacted. Students can acquire information about closures on the College website or by calling or Chesapeake College courses held at off campus sites will follow the protocol of the host facility. Please refer to the college catalog or the student guide for more college policies, procedures, academic calendar and other important dates. 5
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