Professional Documents
Culture Documents
ACCT 3367
Summer 2015
INSTRUCTOR: Dr. Mohan Kuruvilla
E-mail: mkuruvilla@bauer.uh.edu
Telephone: 713-743-7372
Office: MH 370 E
Department: Accountancy & Taxation
Office hours: by appointment from 10:00-12:00 on Tuesday and Thursday
Prerequisites: ACCT 2331 and 2332
Textbook:
Optional
Green scantrons (form 882-E) for the exams. These are available for
sale in the campus bookstore.
The information contained in this class syllabus is subject to change without notice. Students are expected to
be aware of any additional course policies presented by the instructor during the course.
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LEARNING OBJECTIVES
Intermediate Accounting I reviews the environment and conceptual framework of accounting, the accounting cycle, the
basic financial statements, and time value of money concepts. Balance sheet topics are studied in detail. This course also
incorporates the BBA Program Learning Goals to provide graduates with (a) working knowledge of ethics and
legal compliance, (b) disciplinary competence, (c) communication skills, and (d) critical thinking.
MISSION OF THE DEPARTMENT OF ACCOUNTANCY AND TAXATION
Prepare accounting graduates for leadership roles in the accounting profession;
Conduct research that advances the body of accounting knowledge, and inevitably has implications on accounting
practice;
Perform service that leads to the efficient and effective practice of accounting.
OBJECTIVES OF THE DEPARTMENT OF ACCOUNTANCY AND TAXATION
Prepare its undergraduate students for graduate education or productive careers by establishing the foundations for
life-long learning;
Prepare its master-level students for positions of leadership in the accounting profession;
Prepare its doctoral students for successful careers in accounting education and research;
MAJOR ASSIGNMENTS/EXAMS
Your grade in the class will be determined in the following manner:
FARS Project
Pop Quizzes (3 out of 4)
Exam 1
Exam II
Exam III
Total
5%
15%
25%
25%
30%
100%
Final grades will be based on a University approved grading scale: 90=A, 80=B, 70=C, 60=D, <60=F
Although not specifically identified in the calculation of grades, attendance and active participation are expected of all
students. A grade of "C" or better is required before advancing to Intermediate II.
EXAMINATION DATES, TIMES AND COVERAGE
The examination dates are listed with the schedule of topics covered by date. Examinations must be taken at the scheduled
time. Examinations may be missed only under extraordinary circumstances which must be approved by the instructor
prior to the examination. Lack of preparation or multiple examinations on the same day are not acceptable excuses for
missing an exam. In the case of an excused and approved absence, the grade you receive on the final examination will be
used for the exam you missed. An alternative time for the examination will be allowed for University-approved conflicts
(such as military duty, religious holy days, and participation in an intercollegiate sport). [Students with disabilities who
need special accommodations are requested to contact the Center for Students with Disabilities (Phone: 713-743-5400)].
Acceptable Calculator for Exams: A simple four-function calculator is all that is needed for the exams. Calculators that
perform ONLY addition, subtraction, multiplication, and division (as well as additional keys for %, square root, M+, and
M-) will be allowed. ANY CALCULATOR WITH MORE FUNCTIONS THAN THESE WILL NOT BE
ALLOWED DURING THE EXAMS. Calculators and other electronic devices (cell phones, handheld computers, etc.)
capable of storing and/or transmitting text and programming formulas are strictly prohibited in examinations. In
addition, your calculator must not be capable of performing financial functions (e.g., present value, future value). It is
the students responsibility to bring an acceptable calculator to the exam. Please inquire prior to the examination
date whether your calculator meets these specifications if you have any doubt.
QUIZZES
There will be 4 pop-quizzes in-class unannounced. The lowest grade will be dropped. If you miss a quiz that will be
your lowest grade. There will be no make-up quizzes for in-class quizzes that the student misses unless it is for a
University Approved Absence. Due dates for Blackboard quizzes will be announced in class. ANY KIND OF
COOPERATION WITH OTHER STUDENTS IN BOTH IN-CLASS OR OTHERWISE, IS CONSIDERED A
VIOLATION OF THE UNIVERSITY OF HOUSTON ACADEMIC HONESTY POLICY.
CLASS PROJECT
This portion of your grade will comprise 5% of the course grade and is a Financial Accounting Standards Codification
(FASC) research project to be completed outside of class and turned in on Blackboard. The details of this project will be
explained in class later in the semester.
BLACKBOARD
Having access to internet connection is crucial for this class. The Blackboard support desk is at 713-743- 1411. The web
address to access Blackboard is http://www.uh.edu/blackboard/.
Chapter
Chapter 7:
Cash and Receivables
Chapter 8:
June 9-11
Valuation of Inventories
June 16-18
Chapter 9:
Inventories: Additional
Valuation Issues
June 23
Exam 1: Chapters 7, 8, 9
June 25
June 30
Chapter 10:
July 2
July 7
July 9
July 14
July 16
July 21
July 23
July 28
Exercises
Problems
1, 4, 5, 7, 16, 17, 22
1, 2, 3, 4, 5, 6, 9
2, 3, 4, 5, 6, 7, 8, 9, 10
1, 2, 3, 4, 7, 8, 10
1, 6, 7, 8, 9, 10, 11
1, 2, 7, 9, 11
2, 5, 6
1, 2, 3, 5, 6, 8, 9, 11
2, 3, 5, 10, 11, 13
1, 2, 5, 9
1, 2, 3, 4, 5, 6, 8
July 30
Aug 4
Aug 6
Aug 11
Chapter 15:
Stockholder's Equity
Final Exam
The suggested exercises/problems listed in the schedule should be viewed as the minimum necessary for exam
preparation. We strongly encourage you to work similar exercises and problems from the textbook and the Gleim
questions in areas where you feel that you need extra practice. Do not use the solutions as a crutch to quickly complete the
assignments. Attempt to work each exercise or problem on your own before referring to the solution.
A teaching assistant will be available for questions in the accounting lab (Room 133 Melcher Hall). TA hours will be
announced via Blackboard. A good study plan for this course might be to start reading the textbook chapter and
Blackboard information immediately after the first class introducing that topic. Then as you continue reading and
digesting the topic material start and continue working as many of the suggested homework problems as you are able to.
CLASS E-MAILS
Students are responsible for checking their personal UH e-mail account and messages for class related communications.
There have been instances where students have gone on-line and processed a change to have their UH e-mails forwarded
to a personal e-mail account (Yahoo, Hotmail, etc.) and the messages are not being forwarded particularly for Hotmail
accounts. This is not a UH issue it is an issue within the Hotmail server(s) so you need to check your UH e-mail for
messages instead of your personal e-mail accounts that you are having your UH e-mails forwarded to.
EVALUATIONS
The CBA has a policy that requires all of its instructors to be evaluated by their students. The results of these evaluations
are important to provide feedback to instructors on how their performance can be improved. In addition, these evaluations
are carefully considered in promotion, salary adjustment and other important decisions. We openly encourage students to
provide feedback to the instructors and to the CBA through the evaluation process.