UNIVERSITY OF CALIFORNIA, BERKELEY

HAAS SCHOOL OF BUSINESS

Course: BCPA UGBA 120AB (Intermediate Accounting ) Instructor: Mr. Stanton

SUMMER 2017 Office: F502H
Class Hours: 5:45-9:30p.m.. Office Hrs. Mon. & Wed. 3:30-4:30p.m.
Class Days: Mondays and Wednesdays
Classroom: C230
Student Instructors: Richard Bai Phone: 510-642-3232
Email: r.bai@berkeley.edu Email: vstanton@haas.berkeley.edu

Text: Intermediate Accounting, by Spiceland, Sepe, and Nelson , 8th. Ed. Irwin, McGraw-Hill

Course Website: https:// bcourses.berkeley.edu

ADDITIONAL LEARNING RESOURCES:

RECOMMENDATION:
Successful completion of Introduction to Accounting UGBA 102A

COURSE OBJECTIVE:
This Course introduces the student to concepts, theory and applications of financial accounting.
The topics covered include accrual accounting concepts, financial statement analysis, and inventory valuations,
accounting for investments, and capital assets and corresponding depreciation. .

COURSE OPERATIONS:

This class meets three times a week on Monday, Wednesday, and Friday. The regular classes on Mondays and
Wednesdays will be led by Mr. Stanton. These classes will include lecturing, some group work and analysis of
videos showing "real world situations". Students are expected to have read the assigned materials and attempted the
suggested problems before class. In addition students will need to take notes and use course power point slides.
Copies of power point slides can be downloaded from student web site bcourse. Attendance is especially important
since group work is done in class and cant be made up.

Fridays are review sessions led by teaching assistant, except the first Friday will be a lecture lead by Instructor.
During these sessions, teaching assistants will discuss solutions to assigned homework problems and suggested
problems; they will not cover new material. I will attend some of these review sessions on both an announced and
unannounced basis to assist you with understanding the solutions to the problems. It is important that you work
problems before solutions are discussed because you will be unable to solve new problems by trying to memorize
solutions to old problems.

GRADING POLICY:
The Course grade will be based on the total numerical score on the following (except for the rule on
homework stated below):
Points
6- Group Assignments ( 15 points each ) 90
30-Homework (2 point each) 60
1- Midterms ( 120 points each ) 120
1- Final Exam ( 130 points ) 130
Totals 400
===
Exams are mandatory unless they are excused, ahead of time, for a documented illness. Students who do not take a
midterm and are not excused from the midterm will receive a score of zero. Students who are excused from a
midterm will have additional weight placed on the final exam. There will be no scheduled make-up exams for the
midterms. Calculators (not computers) that dont have the ability to store text are the only ones allowed for exams.

1
Course grades are based on total points as follows:

A+ 386 to 400 B+ 346 to 359 C+ 306 to 319 D+ 266 to 279

A 375 to 385 B 335 to 345 C 295 to 305 D 255 to 265
A- 360 to 374 B- 320 to 334 C- 280 to 294 D- 240 to 254
F 239 and below

The instructor will issue the final grade based upon the above total point ranges or the class curve whichever method
yields the student the maximum grade. Curve grades are as follows:

A+ 10% B+ 18% C+ 5% D+ 1%
A 10% B 18% C 5% D 1%
A- 10% B- 19% C- 1% D- 1%
F 1%
CLASS PARTICIPATION:
Thoroughly study each chapter before the class period when it is scheduled for discussion. Be ready to participate in
discussions, especially of the homework listed in the tentative course outline. While attendance at each class is not
required, any absence will make successful completion of assignments more difficult.

GROUP ASSIGNMENTS:
There are a total of SIX group assignments. These assignments are done in teams of two or three during class time
and turned in at the end of class. Group work cannot be made up unless student has a documented medical excuse.

HOMEWORK:
Homework assignments are due on the due date described below in the Tentative Course Outline. They are to be
turned in on bcourses on a pdf format (pictures of the homework will not be accepted) and homework will not
be accepted late. Chapters 12,13,14,&15 will not be accepted after 06/09/2017; chapters 16,17,18&19 will not
be accepted after 06/26/2017. (2 points each).

TENTATIVE COURSE OUTLINE

Date Chap. Description of Topics Homework-Due Date

M May 22 Introduction Starts 7:10p.m after reception

W May 24SSN12 Investments
P12-5,P13-9
F May 26SSN13 Liabilities/Contingencies GROUP WORK (5:00-:7:30P.M.)
M May30--------- HOLIDAY
W May31SSN14 Bonds/Notes Payable E13-6,E13-7,E13-13,E13-24
F Jun 02 Discussion E14-1,E14-6 (5:00-7:30P.M.)
M Jun 05SSN15 Leases GROUP WORK
E14-24
W Jun 07SSN16 Taxes GROUP WORK
E15-1,E15-3,E15-7
F Jun 09 Discussion E15-8,E15-13,E15-26 (6:00-8:00P.M.)
M Jun 12 Midterm (12-16) E16-11,E15-15,E16-19,E16-20
W Jun 14SSN17 Pensions GROUP WORK
F Jun 16SSN17 Discussion (5:00-7:30P.M.)
M Jun 19SSN18 Stockholders Equity GROUP WORK
E17-6,E17-7,E17-13,E17-16
W Jun 21SSN19 Stock Based Compensation GROUP WORK
E18-6,E18-10,E18-13
F Jun 23SSN19 Discussion (7:00-9:30P.M.)
M Jun 26SSN19 Earning Per Share E19-17,E19-21,E19-23,E19-27
W Jun 28 Final Exam (Comprehensive)
E=Exercise
P=Problem