COURSE OUTLINE. School of Business SCHOOL: Accounting DEPARTMENT: PROGRAM: COURSE TITLE: Intermediate Accounting 3 ACCT355 COURSE CODE:
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1 OUTLINE SCHOOL: DEPARTMENT: School of Business Accounting PROGRAM: TITLE: Intermediate Accounting 3 CODE: ACCT355 TOTAL HOURS: 60. PRE-REQUISITES/CO- REQUISITES: ELIGIBILITY FOR PRIOR LEARNING ASSESSMENT AND RECOGNITION (PLAR): ACCT265 Intermediate Accounting 2 Yes ORIGINATED BY: REVISED BY: Edward Gough Edward Gough DATE: September, 2007 APPOVED BY: Chair/Dean Students should keep all course outlines for each course taken at Centennial College. These may be used to apply for transfer of credit to other educational institutions. A fee may be charged for additional or replacement copies.
2 Course Title: Intermediate Accounting 3 CENTENNIAL COLLEGE Course Code: ACCT 355 DESCRIPTION: This course is part of the curriculum for the full-time Accounting three-year program, and is of interest to Continuing Education students. It is recognized by the Certified General Accountants Association. The course is designed to provide the student with a comprehensive understanding of accounting topics, both their application and rationale. These topics focus on the preparation of financial statements and includes: the statement of cash flows as well as more specialized topics such as earnings per share calculations, accounting for corporate income tax, pensions, leases, accounting changes and error analysis, and the principles of full disclosure in financial reporting. LEARNING OUTCOMES: Upon sucessful completion of this course, the student will have demonstrated the ability to: 1. Calculate basic earnings per share, fully diluted earnings per share, adjusted earnings per share and explain when their uses are appropriate. 2. Describe the accounting issues related to convertible securities and their effect on earnings per share. 3. Identify the reporting and disclosure requirements for corporate income taxes, and be able to explain and account for timing and permanent differences related to taxable income and accounting income. 4. Identify the major components of pension expense and their effects on the income statement and explain the usefulness of and be able to complete a worksheet to support the employer's pension expense entries. 5. Explain and acount for the various types of lease transactions with particular emphasis on operating and capital leases. 6. Account for accounting changes and error corrections. 7. Prepare a statement of cash flow using both the direct and the indirect method. 8. Describe the full disclosure principle and its application to various reports. ESSENTIAL EMPLOYABILITY SKILLS (EES); This course supports the students ability to: communicate clearly, concisely and correctly in the written, spoken, and visual form that fulfills the purpose and meets the needs of the audience. respond to written, spoken, or visual messages in a manner that ensures effective communication. execute mathematical operations accurately. apply a systematic approach to solve problems. use a variety of thinking skills to anticipate and solve problems. locate, select, organize, and document information using appropriate technology and information systems. analyze, evaluate, and apply relevant information from a variety of sources. show respect for the diverse opinions, values, belief systems, and contributions of others. Issued & Revised by COLT: June 2007 THIS ADHERES TO ALL COLLEGE POLICIES (See College Calendar)
3 interact with others in groups or teams in ways that contribute to effective working relationships and the achievement of goals. manage the use of time and other resources to complete projects. take responsibility for one s own actions, decisions, and consequences. PRIOR LEARNING ASSESSMENT & RECOGNITION PROCESS (ES): This course is available for PLA (Prior Learning Assessment) challenge. The challenge process is as follows: a) Obtain a Prior Learning Assessment Form from the Admissions Office. There is a fee associated with a PLA application. b) Contract the School of Business PLA Contact located in the School of Business Office, Room C3-06 to arrange a time for the written examination. c) Complete a written examination (2 ½ hours). EVALUATION & GRADING SYSTEM: Two criteria are used to determine whether a student has achieved a passing grade in this course: (a) An overall 50% success rate based on the grading system below, AND (b) A 50% success rate in the combined test/exam component of the course (marked*) s/quizzes/cases 15% Test #1 35% Comprehensive Final Examination 50% 100% A grade of A or B in this course could provide the student with a CGA exemption. (See instructor for details). TESTS AND FINAL EXAM INSTRUCTIONS 1. Only non-programmable (numeric memory, not text memory) calculators. The invigilator may inspect your calculator and calculator case. 2. Students who primary language in not English are permitted to bring a paper bilingual dictionary into the test room, provided the invigilator examines the dictionary to determine that it does not contain any supplemental notations. 3. No electronic dictionary, cell phone, palm pilots, ear device, head sets or any other electronic device of any kind is allowed during the exam. 4. If you wish to know the time bring a watch. Clocks on cell phones are not permitted. 5. Only non-programmable (numeric memory, not text memory) calculators. The invigilator may inspect your calculator and calculator case. 6. Students who primary language in not English are permitted to bring a paper bilingual dictionary into the test room, provided the invigilator examines the
4 dictionary to determine that it does not contain any supplemental notations. 7. No electronic dictionary, cell phone, palm pilots, ear device, head sets or any other electronic device of any kind is allowed during the exam. 8. If you wish to know the time bring a watch. Clocks on cell phones are not permitted. STUDENT ACCOMMODATION: All students have the right to study in an environment that is free from discrimination and/or harassment. It is College policy to provide accommodation based on grounds defined in the Ontario Human Rights Code. Accommodation may include changes or modifications to standard practices. Students with disabilities who require academic accommodations must register with the Centre for Student with Disabilities. Please see the Centre for Students with Disabilities for details. Students requiring accommodation based on human rights grounds should talk with their professors as early as possible. Details are available on the Centennial College website ( ) If students are unable to write an examination due to a medical problem or unforeseen family problems, they should immediately contact their professor or program Chair for advice. In exceptional and well-documented circumstances (e.g. unexpected family problems, serious illness, or death of a close family member), students should be able to write a make-up examination to replace an examination missed. TEXT AND OTHER INSTRUCTIONAL/LEARNING MATERIALS: Intermediate Accounting, Seventh Canadian Edition. Volume 2., Kieso, Weygantd, Warfield, Young and Wiecek. John Wiley & Sons Canada Ltd. ISBN: Supplementary: Study Guide, Vol. 2 to accompany Kieso et. al. Intermediate Accounting, Seventh Canadian Edition Volume 2 (Chapters 14-24). ISBN: USE OF DICTIONARIES: Students who primary language in not English are permitted to bring a paper bilingual dictionary into the test room, provided the invigilator examines the dictionary to determine that it does not contain any supplemental notations. PROBATIONARY POLICY: Please contact your academic department for details.
5 Course Title: Intermediate Accounting 3 Centennial College Course Code: ACCT 355 WEEK TOPIC/CONTENT READINGS LEARNING OUTCOMES INSTRUCTIONAL 1 Introduction to CICA Handbook. Current Accounting Issues. 2 Dilutive Securities and Earnings per Share Chapter 17 Pages , Describe the accounting for issuance, conversion, and retirement of convertible securities. 2. Explain the accounting for convertible preferred shares. 3. Contrast the accounting for stock warrants and stock warrants issued with other securities. 4. Describe the accounting for stock compensation plans under GAAP. 5. Explain the controversy involving stock compensation plans. 6. Calculate earnings per share in a simple capital structure. 7. Calculate earnings per share in a complex capital structure. 3/4 Income Taxes Chapter Explain the difference between accounting income and taxable income. 2. Explain what a taxable temporary difference is and why a future tax liability is recognized. 3. Explain what a deductible temporary difference is and why a future tax asset is recognized. 4. Differentiate between timing, temporary, and permanent differences. Ch All brief exercises 1-5 Ch. 18 All brief exercises E18-1 E18-8 E18-10 E18-13 E18-14 P18-1 E19-1 E19-3 E19-4 E19-5 E19-10 E19-11 E19-12 E19-20 Issued & Revised by COLT: June 2007 THIS ADHERES TO ALL COLLEGE POLICIES (See College Calendar)
6 WEEK TOPIC/CONTENT READINGS LEARNING OUTCOMES INSTRUCTIONAL 5. Prepare analyses and related journal entries to record income tax expense when there are multiple temporary differences. 6. Explain the effect of various tax rates and tax rate changes on future income tax accounts. 7. Apply accounting procedures for a tax loss carryback. 8. Apply accounting procedures and disclosure requirements for a tax loss carryforward P19-1 P19-2 3/4 Income Taxes Chapter Explain why the future income tax asset account is reassessed at the balance sheet date. 10. Explain the need for and be able to apply intraperiod tax allocation. 11. Identify the reporting and disclosure requirements 12. Describe key aspects of the asset-liability (liability method and identify outstanding issues with this method. 5/6 Pensions and Other Employees Future Benefits Chapter Distinguish between accounting for the employer s pension plan and accounting for the pension fund. 2. Identify types of pension plans and their characteristics. 3. Identify the accounting and disclosure requirements for defined contribution plans. 4. Explain alternative measures for valuing the pension obligation. 5. Identify the components of pension expense. 6. Identify transactions and events that affect E20-1 E20-2 E20-3 E20-6 E20-10 E20-15 P20-2 Issued & Revised by COLT: June 2007 THIS ADHERES TO ALL COLLEGE POLICIES (See College Calendar)
7 WEEK TOPIC/CONTENT READINGS LEARNING OUTCOMES INSTRUCTIONAL the projected benefit obligation. 7. Identify transactions and events that affect the balance of the plan assets. 8. Explain the usefulness of and be able to complete a work sheet to support the employer s pension expense entries. 9. Explain the pension accounting treatment of past service costs. 10. Explain the pension accounting treatment of actuarial gains and losses, including corridor amortization. 11. Identify the differences between pensions and post-retirement health care benefits. 12. Identify the financial reporting and disclosure requirements for defined benefit plans. 13. Identify the financial accounting and reporting for defined benefit plans whose benefits do no vest or accumulate. 7 MID-TERM TEST Chapters Leases Chapter Explain the nature, economic substance, and advantages of lease transactions. 2. Identify and explain the accounting criteria and procedures for capitalizing leases by the lessee. 3. Identify the lessee s disclosure requirements for capital leases. 4. Identify the lessee s accounting and disclosure requirements for an operating lease. 5. Contrast the operating and capitalization methods of recording leases. E21-1 E21-2 E21-3 E21-4 E21-5 E21-6 E21-8 E21-11 E21-12 E21-13 MID-TERM TEST Issued & Revised by COLT: June 2007 THIS ADHERES TO ALL COLLEGE POLICIES (See College Calendar)
8 WEEK TOPIC/CONTENT READINGS LEARNING OUTCOMES INSTRUCTIONAL 9/10 Accounting Changes and Error Analysis Chapter Calculate the lease payment required for the lessor to earn a given return. 7. Identify the classifications of leases for the lessor. 8. Describe the lessor s accounting for direct financing leases. 9. Describe the lessor s accounting for salestype leases. 10. Describe the lessor s accounting for operating leases. 11. Identify the lessor s disclosure requirements. 12. Describe the effect of residual values, guaranteed and unguaranteed, on lease accounting. 13. Describe the effect of bargain purchase options on lease accounting. 14. Describe the lessor s accounting treatment for initial direct costs. 1. Identify the types of accounting changes. 2. Describe a change in accounting policy. 3. Understand how to account for retroactivewith-restatement type of accounting changes. 4. Understand how to account for retroactivewithout-restatement type of accounting changes. 5. Understand how to account for prospectivetype accounting changes. 6. Describe the accounting for changes in estimates. 7. Describe the accounting for correction of errors. E21-16 P21-2 E22-2 E22-3 E22-8 E22-9 E22-11 E22-13 E22-17 P22-1 Issued & Revised by COLT: June 2007 THIS ADHERES TO ALL COLLEGE POLICIES (See College Calendar)
9 WEEK TOPIC/CONTENT READINGS LEARNING OUTCOMES INSTRUCTIONAL 8. Identify changes in a reporting entity. 9. Identify economic motives for changing accounting methods. 10. Analyse the effect of errors. 11/12 Statement of Cash Flows 13/14 Full Disclosure in Financial Reporting Chapter 23 Chapter Describe the purpose and uses of the statement of cash flows. 2. Define cash and cash equivalents. 3. Identify the major classifications of cash flows and explain the significance of each. 4. Contrast the direct and indirect methods of calculating net cash flow from operating activities. 5. Differentiate between net income and net cash flows from operating activities. 6. Prepare a statement of cash flows. 7. Identify the financial reporting and disclosure requirements for the statement of cash flows. 8. Use a work sheet to prepare a statement of cash flows. 1. Review the full disclosure principle and describe problems of implementation. 2. Explain the use of notes in financial statement preparation. 3. Describe the disclosure requirements for major segments of a business. 4. Describe the accounting problems associated with interim reporting. 5. Identify the major disclosures found in the auditor s report. E23-1 E23-2 E23-3 E23-4 E23-5 E23-6 E23-7 E23-9 E23-11 E23-12 E23-13 E23-14 E23-15 E24-2 E24-3 P24-1 Issued & Revised by COLT: June 2007 THIS ADHERES TO ALL COLLEGE POLICIES (See College Calendar)
10 WEEK TOPIC/CONTENT READINGS LEARNING OUTCOMES INSTRUCTIONAL 15 COMPREHENSIVE FINAL EXAM 6. Understand management s responsibilities for financials. 7. Identify issues related to financial forecasts and projections. 8. Describe the profession s response to fraudulent financial reporting. All chapters covered during the semester. COMPREHENSI VE FINAL EXAMINATION Issued & Revised by COLT: June 2007 THIS ADHERES TO ALL COLLEGE POLICIES (See College Calendar)
11 POLICY STATEMENTS College Policies The following statements are selected from Centennial College policies approved by the Board of Governors. Student Responsibilities Students are expected to know the contents of the course outline and to discuss with the professor any areas where clarification is required. Students should keep all course outlines for each course taken at Centennial College. These may be used to apply for transfer of credit to other educational institutions. A fee may be charged for additional or replacement copies. Other Policies Students should familiarize themselves with all College Policies that cover students rights, responsibilities, and the Academic Appeal process. For further information, consult the Academic Matters Section in the full-time and continuing education calendars. The Academic Appeal Application form is available from any Enrolment Services (Registrar) Office. Proof of Student Status Students are obliged to produce official photo identification at any time during the semester when requested to do so by any professor. (The official piece is the Centennial Student Card.) Continuing Education students do not have Centennial Student Cards, and so they may use other forms of photo identification, such as a driver s license, health card, or other governmentissued photo identification. Final Examinations When writing a test or examination, students must put their official photo-id cards in full view, for review by the invigilator. Students who do not have official photo-id will be permitted to write the examination with a substitute photo-id, but they will be required to produce photo-id at the program or department office within 24 hours or the next business day following the examination, or else the examination results will be void. Faculty Consultation Professors are available to see students outside of class time. Students can contact professors via voice mail, , or through their program or department office. Information regarding how to contact teachers will be provided at the beginning of the course and is also available in the program or department office. Human Rights Statement It is the policy of the College that all programs will strive for a learning, teaching, and working environment that promotes inclusion, understanding and respect for all students and employees, consistent with the Ontario Human Rights Code and the Centennial College's Statement of Diversity. Issued & Revised by COLT: June 2007 THIS ADHERES TO ALL COLLEGE POLICIES (See College Calendar)
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