Department
of Accounting
College
of Business and Economics
California State University Fullerton
Accounting 301A
Intermediate Accounting I
Spring 2006
SYLLABUS
Students in these sections will have hands-on experience with SAP R/3 and WRDS.
California State University, Fullerton is a member of SAPs University Alliance Program
SAP R/3 is a registered trademark of SAP AG
http://business.fullerton.edu/resources/sap/
Wharton
Research Data Services
http://wrds.wharton.upenn.edu/
Office: LH-617
Telephone: (714) 278-2682
Fax:
(714) 278-4518
Website:
http://business.fullerton.edu/accounting/pfoote
Email: pfoote@fullerton.edu
Mission Statement: Our mission is to offer high-quality
accounting educational programs that help students to prepare for careers in
the accounting profession and that are relevant to a diverse group of
undergraduate and graduate students. In recognizing its role in society,
the Department of Accounting also strives to advance accounting education and
knowledge through basic, applied and pedagogical research and other scholarly
activities and to promote valuable associations with business and professional
communities.
(Revised 9/05)
SPECIAL NEEDS
During the
first week of classes, inform the instructor of any disabilities or special
needs that you have that may require special arrangements related to attending
class sessions, carrying out writing assignments or learning components, or
taking examinations. Students with
disabilities need to document the disability at the Disabled Students Services
office in UH 101.
ACADEMIC INTEGRITY/DISHONESTY (CSUF UPS 300.021, 5/8/2005 (05-07
CSUF Catalog pg. 558)):
Academic dishonesty includes such things as cheating, inventing
false information or citations, plagiarism, and helping someone else commit an
act of academic dishonesty. It usually involves an attempt by a student to show
a possession of a level of knowledge or skill, which he/she in fact does not
possess.
- Cheating
is defined as the act of obtaining or attempting to obtain credit for work
by the use of any dishonest, deceptive, fraudulent, or unauthorized means.
Examples of cheating include, but are not limited to, the following: using
notes or aides or the help of other students on tests and examinations in
ways other than those expressly permitted by the instructor, plagiarism as
defined below, tampering with the grading procedures, copying verbatim
another students assignments, and collaborating with others on any
assignment where such collaboration is expressly forbidden by an
instructor. Violation of this prohibition of collaboration shall be deemed
an offense for the person or persons collaborating on the work, in
addition to the person submitting the work.
- Plagiarism
is defined as the act of taking the specific substance of another and
offering it as ones own without giving credit to the source. When sources
are used, acknowledgement of the original author or source must be made
following standard scholarly practice.
Students who violate university standards of academic integrity
are subject to disciplinary sanctions, including failure in the course and
suspension from the university. Since dishonesty in any form harms the
individual, other students and the university, policies on academic integrity
are strictly enforced. Academic dishonesty, in any form, when detected, will
result in zero points on assignments or tests, and may results in an F for the
course plus additional University-level disciplinary action by judicial
affairs. For additional information refer to the University policy in the
current CSUF Catalog.
Class
Irvine (El Toro) Campus
Class
Time: Wednesdays, 4:00 6:45 P.M.
Classroom: El Toro Campus (ETC) 210
Section Number:
85
Schedule
Number: 10033
Units: 3
Pre-requisites: Accounting 201B
(Managerial Accounting), and completion of all lower-division business
administration core courses with grades of at least C (2.0) in each course.
Co-requisites: Business Administration 301 (Advanced Business
Communication)
Description:
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ACCT 301A Intermediate Accounting -- Accounting |
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Description: Prerequisites: Accounting 201B, and completion of all lower-division
business administration core courses with grades of at least C (2.0) in
each course. Co-requisite: Business Admin 301. Accounting theory;
preparation of income statements, balance sheets and statements of changes in
financial position; present value and amount concepts; assets, liabilities
and stockholders equity; price-level accounting; pensions; leases; earnings
per share; financial statement analysis; accounting changes and error analysis. |
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Units: (3) |
Instructor
Name: Paul
Sheldon Foote
Offices: 617 Langsdorf
Hall (Fullerton campus), 206 El Toro Campus (Irvine campus)
Office Hours: Mondays and Wednesdays, 3:00 4:00 P.M., Irvine Campus;
Tuesdays, 3:00 4:00 P.M. and 6:00 7:00 P.M., Thursdays, 3:00 4:00 P.M.,
Fullerton Campus. (By
appointment) and after class (no appointment necessary).
Office telephone: (714) 278-2682
Email: pfoote@fullerton.edu
Web Site: http://business.fullerton.edu/accounting/pfoote/
Required materials:
Kieso, Donald E., Jerry J.
Weygandt, and Terry D. Warfield, Intermediate Accounting, Eleventh Edition 2005 FASB
Update, Wiley, 2005.
If you purchase this textbook anywhere other than on
campus, be sure that you purchase the eleventh edition with 2005 FASB
Update. The campus bookstore sells used
textbooks and new textbooks shrink-wrapped with the Problem-Solving Survival
Guide. Please note that this textbook is
available in a single volume (chapters 1 through 24) and in two volumes
(chapters 1 through 14 and chapters 15 through 24). Regardless of which format you purchase, you
will need chapters from both volumes in ACCT 301A.
Supplements:
First,
check for available resources at: http://www.wiley.com/college/kieso
Then,
consider purchasing a new book with the Problem-Solving Survival Guide
shrink-wrapped. Please note that the
Guide comes in Volume I (Chapters 1 14) and in Volume II (Chapters 15 24)
formats. Be sure the bookstore has the
correct volumes of the Guide shrink-wrapped with the same volume of the
textbook.
You may
order also a Student Study Guide, available in two volumes.
Course Objectives
The objectives of the first
semester Intermediate Accounting course are primarily to focus on recognition,
measurement and reporting of assets and revenue. Various theoretical implications of
alternative accounting applications with regard to identification, valuation
and classification of assets and recognition of revenue will be discussed. The conceptual framework as developed by FASB
and the socio-political processes that influence rule making will also be
examined. The use of technology to
communicate course materials is essential aspect of the course. The objectives of this course also include:
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Understanding and researching GAAP.
ˇ
Communicating research assignments in a
written and oral form.
ˇ
Understanding industry perspectives and
international accounting developments relevant to U.S. practice.
ˇ
Examining legal, ethical and current
financial reporting issues.
Teaching Method:
Accounting is not a spectator
sport. Much of the class meetings will
be devoted to explanations of the solutions to accounting problems. You should attempt to solve all problems before
coming to class. Simply copying correct
answers during class meetings will not result in success in this course. There will not be enough time in class
meetings for unprepared students to copy entire solutions. You need to write notes in your own words as
to why you made errors in your solutions.
The midterm and final
examinations will consist of problems.
There will be no multiple choice, true-false, short answer, or essay
questions. Vague understandings of
general concepts will be insufficient for passing quantitative
examinations. The examinations will
be: (1) closed books and notes (2)
assigned seating (3) more than one version.
Class Attendance: Your prompt and faithful attendance could make the
difference between success and failure in this course.
Bookstores:
Titan Bookstore, 800 North
State College Boulevard, Fullerton, CA 92834, (714) 278-3418, (714) 278-2031
FAX. Irvine (El Toro) Campus: ETC-220, (949) 936-1635.
You may purchase textbooks
online at:
http://bookstore.fullerton.edu
Titan Bookstore has a low
price guarantee. If you learn that
another local bookstore is selling textbooks for less than what you paid at
Titan Bookstore, complete a low price guarantee refund request at the Titan Bookstore
in Fullerton.
Text Mart, 2436 East Chapman
Avenue, Fullerton, CA 92831, (714) 449-7999, (714) 449-7990 FAX
The following Web sites will
find the best online book prices:
Topics Covered in Introduction to
Intermediate Accounting I:
Chapter Topic
1 Financial Accounting and Accounting Standards
2. Conceptual Framework Underlying Financial Accounting
3. The Accounting Information System
4. Income Statement and Related Information
5 Balance Sheet and Statement of Cash Flows
6 Accounting and the Time Value of Money
7 Cash and Receivables
8 Valuation of Inventories: A Cost Basis Approach
9 Inventories: Additional Valuation Issues
17 Investments
10 Acquisition and Disposition of Property, Plant, and
Equipment
11 Depreciation, Impairments, and Depletion
12 Intangible Assets
18 Revenue Recognition
Student Computer Labs:
Fullerton Campus
McCarthy Hall Student Lab,
MH 47
If you are a University
Extended Education student, please email me to be placed on the list of
students permitted to use this lab.
Other students will use their student identification cards to gain
access to this lab.
This lab has installed the
required software for College of Business Administration and Economics courses.
Irvine (El Toro) Campus
El Toro Lab (ETC Room 145)
http://www.fullerton.edu/irvinecampus/eltorolab.htm
Recommended Web Sites:
Accounting Software
Annual Reports
SEC Info http://www.secinfo.com
ASP.NET
http://msdn.microsoft.com/net/aspnet
Auditing
Biometrics
http://www.realtimenorthamerica.com
Bots
For the latest list of bots
to use in Internet research, see:
For example, there is a free
bot, Copernic Agent Basic, available (in English, French, German, and in
Spanish) for downloading from: http://www.copernic.com
Capital Budgeting
Real Options in Petroleum
http://www.puc-rio.br/marco.ind/main.html
Certification
Certified Information Technology Professional (CITP)
Citation Styles
For
a comparison of citation styles (such as AMA, APA, Chicago, MLA, Turabian),
including for referencing online sources:
http://bailiwick.lib.uiowa.edu/journalism/cite.html
http://www.bedfordstmartins.com/online/citex.html
http://www.liunet.edu/cwis/cwp/library/workshop/citation.htm
Company Data
Financial Accounting Standards Board (FASB)
Fraud
Groups
To
find or create your own discussion group online for research purposes:
http://groups-beta.google.com/
Inspiration
Software
A good way to improve your research papers is to use Inspiration. You may download a free 30-day trial of this software at:
http://www.inspiration.com/freetrial/index.cfm
Libraries
http://guides.library.fullerton.edu/introduction/
Microsoft SQL
Server
http://www.sql-server-performance.com
.NET (Microsoft
.NET Framework)
http://msdn.microsoft.com/netframework/
Peachtree Software
Portals
http://www.ittoolbox.com/ Ittoolbox
and
http://www.openitx.com Open IT Exchange
The
purpose of this portal is to provide a place for students and professionals to
find resources and exchange ideas about IT topics. There are specialized groups for technical
questions on topics such as SAP R/3. You
may subscribe to receive free email on specialized topics.
If
you think that any of your research papers are of high enough quality to help
advance your career, then you may email the research papers for consideration
for posting to: academicprogram@ITtoolbox.com
Publication Subscriptions with Student Discounts
The Economist: http://www.economistacademic.com/
Financial Times: http://www.ft.com
Wall Street Journal: https://users2.wsj.com/wsjreg/do/loadStudentReg?call=R_ST_EDU&KEY_EXT_CODE=77ABBA
SAP R/3
http://www.sapbwportals2004.com BW (data warehousing) and Portals
http://www.sapfinancials2006.com Financial accounting
http://www.saphr2006.com HR (Human Resources)
http://www.sap-press.com Books published by SAP Press
http://www.sapscm2006.com Logistics and Supply Chain
Management
Search Engines
Search Engine Ratings
http://www.searchenginewatch.com
Translations (of Web searches, documents, email in
foreign languages)
http://babelfish.altavista.com/
Web Development
White Papers
XBRL
XML
Registration and Fees; Add/Drop Procedures:
Please consult your current
Class Schedule for the TITAN add and drop periods and procedures. http://portal1.fullerton.edu/schedule/index.aspx
Grading:
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01 |
Accounting
courses taken to meet the requirements of a major or minor must be taken with
grading option 1 (A+, A, A-, B+, B, B-, C+, C, C-, D+, D, D-, F). |
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04 |
All lower
division Business core courses must be completed with a grade of at least C
in each course before enrolling in upper division Accounting courses.
Exceptions to this requirement may be made for non-Business majors. Upper
division Accounting courses are not open to pre-Business, pre-Economics,
pre-International Business or undeclared students. |
Please review each semester
the universitys current grading policies:
http://www.fullerton.edu/catalog/university_regulations/gradingpol.asp
Do not remain in any course
in which you are earning low scores on the assumption that there will be some
incomplete or withdrawal options.
Grading options and bases for approving those options change.
Grading will be based upon
the distribution of total points in all of my sections of this course at the
end of the course only. For grading
purposes, all sections of my course are treated as a single section in my grade
spreadsheet.
The traditional straight
scale grading percentages will be applied to the percentage of the possible
total score earned by each student:
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Letter |
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Grade |
Percentage |
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A |
100.00% |
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A |
93.34% |
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A- |
93.33% |
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A- |
90.00% |
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B+ |
89.99% |
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B+ |
86.67% |
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B |
86.66% |
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B |
83.34% |
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B- |
83.33% |
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B- |
80.00% |
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C+ |
79.99% |
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C+ |
76.67% |
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C |
76.66% |
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C |
73.34% |
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C- |
73.33% |
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C- |
70.00% |
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D+ |
69.99% |
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D+ |
66.67% |
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D |
66.66% |
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D |
63.34% |
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D- |
63.33% |
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D- |
60.00% |
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F |
59.99% |
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F |
0.00% |
In Accounting courses, the
top student usually does not have a percentage high enough to receive a grade
of A using the traditional straight scale applied to the percentage of the
possible total score. In those typical
cases, my practice is to use the traditional straight scale applied to the
percentage of the top students score.
All grades in the class become relative to the performance of the top
student.
In Accounting courses, there
can be unusual distributions of total scores.
If a large number of students in the course are repeating the course
multiple times, then there can be bimodal distributions or other non-normal
distributions. There are sometimes cases
of a single student with a total score vastly higher than the total scores of
other students. At my option, I may
choose to impose the standard normal distribution on the distribution of total
scores in all sections of the course. I
may decide, for example, to raise the top students A grade to A+ if the Z
Score indicates that the top students total score was unusually good. Likewise, I might decide to raise grades in
the C to A- range if I think that this group of students should be awarded
higher grades.
Plus and minus grades will be
used in this course and will convert in the following ways in determining your
grade point average:
A+ = 4.0, A = 3.7, B+ = 3.3, B = 3.0, B- = 2.7, C+ = 2.3, C = 2.0, C- = 1.7, D+ = 1.3, D = 0.7, F = 0.0
For details on grading
practices, see:
http://www.fullerton.edu/senate/PDF/300/UPS300-020.pdf
Research
Paper = 20%
Midterm
Examination = 40%
Comprehensive
Final Examination = 40%
Examinations are closed books and closed notes. There will be assigned seating. The typical format will be accounting problems. There will be NO true/false questions, multiple-choice questions, or essay questions. There will be NO makeup or early examinations.
Please note that there are no extra-credit or late assignment
submission opportunities at the end of the semester.
Turnitin.com:
Some assignments require you
to upload your research papers to Turnitin.com.
The procedure is:
Use your Internet browser to
go to http://www.turnitin.com
If you have used turnitin.com
for a prior course, then enter your email address and password. Click:
Log In. Then, add this course.
Irvine (El Toro) Section
Class Name = ACCT 301A Spring 2006 Irvine
Class ID = 1430267
Enrollment Password = ACCT301A
There are two ways to upload
a paper: (1) browse your computer for
the file and upload that file (2) copy the file and paste it at
turnitin.com. If you have completed the
upload correctly, the system will generate a delivery receipt. Print or save to a disk that delivery
receipt.
If you have never used
turnitin.com, then click on: New to
Turnitin? Follow the instructions. Be sure to make a note of the email account
and the password you selected for turnitin.com.
Provide only the required information for registering.
If you need a longer
explanation of how to use the features, download the Student User Guide.
Writing Help: (These might not be available during the
summer.)
Writing assignments looming? Midterm stress or end-semester crush? Send us
your business students.
Three campus institutions offer
targeted writing assistance:
Help is
our business!
CBE Tutoring services for business writing
MH-46
714.278.2704 (walk in or call)
Students can make appointments online: http://business.fullerton.edu/tutor/cbetutor/
SPECIALTY: business document formats, strategies, and
tone
Tutoring services for all campus disciplines and
subjects
MH-33
714.278.2738 (walk in or call for appt.)
MH-78 Computer Lab
714.278.7325
SPECIALTY: All college writing (written/oral language
concerns), ESL
Run by the English Department; currently open only to
students in the Humanities or to students taking HSS classes.
MH-45
SPECIALTY: College-level essay; ESL and grammar
Academic Dishonesty
The University's policy on
academic dishonesty is that the faculty may assign an F in the course and send
a formal report to the Vice President for Student Affairs for possible
university-level disciplinary action. Do your own, individual work. Maximize
your personal growth as a scholar. Do not copy solutions from any student or
from any other source. CSUF values intellectual and personal integrity within
the learning process. See the current catalog for complete details.
http://www.fullerton.edu/catalog/
Receiving Email
Throughout
the semester, you will receive many emails from meif your mailbox is not
full. To ensure that your mailbox is not
full, check your settings for the software you use for sending and receiving
email. Some examples are:
1. Microsoft Outlook Express
ToolsAccounts
Click
on: Mail tab
Select
an Internet mail account and click on:
Properties
Click
on: Advanced tab
Under
Delivery, be sure that there is nothing in the box to the left of Leave a
copy of messages on server.
2. Microsoft Outlook
ToolsE-mail
Accounts
To
view or change existing e-mail accounts, click on: Next
Select
an e-mail account.
Click
on: Change
Click
on: More Settings
Click
on: Advanced tab
Under
Delivery, be sure that there is nothing in the box to the left of Leave a
copy of messages on server.
Some
students prefer to create separate email accounts for their courses, such
as: ACCT201B@yahoo.com
or ACCT201B@hotmail.com
Meetings:
At the first meeting, you will provide me with an email address. All assignments and any changes in class meetings will be communicated to you via email. You are responsible for checking your email daily. Be sure that your mailbox is not full. Be sure that you are using an email account with a service accepting attachments.
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ACCT 301A
Spring 2006 Irvine Meetings |
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After the first meeting, attempt all of the following
assigned exercises and problems before coming to each
class meeting. If you simply attend
class and copy answers from the screen, you are unlikely to pass this course.
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ACCT 301A Spring 2006 Exercises and
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Research Paper Assignment:
Topic: SAP R/3 Compliance (You will use a customized title reflecting the exact focus of your research paper.) Your research paper must include SAP R/3 screens you generated and your discussions of those screens. Submit with your final research paper SAP R/3 printouts showing that you generated the SAP R/3 screens used in your research paper.
For topic ideas, see:
http://www.sapsecurity.net/storage/SOcompliance/tracksb.html
Under Track 1, read Michael Sylvesters Local GAAP, IAS, and Parallel Accounting with SAP. This is a good example of the level of detail for a compliance paper. SAP R/3 compliance issues include: Sarbanes-Oxley, FASB, IAS, SEC, audit standards. Michael Sylvesters presentation gave examples of some financial accounting topics with different standards in different countries: (1) segment reporting (2) capitalization of internally generated intangible assets (3) long-term contracts.
Deloitte
http://www.iasplus.com/standard/standard.htm
Financial Accounting Standards Board (FASB)
International Accounting Standards Board
U.S. Securities and Exchange Commission
http://www.sec.gov/rules/concept/34-42430.htm
For biometrics issues (mandatory section of your research paper):
realtime North America
http://www.realtimenorthamerica.com
You must use data about a specific company from Wharton
Research Data Services (WRDS). Log in
details will be provided in class. You
may not share your log in data with anyone else.
Step 1: Research Paper Proposal. This is an individual assignment. I expect to see a unique title and approach in your research paper. Write a research paper proposal. Submit a printed version to me and upload your proposal to http://www.turnitin.com by the deadline. You must have written approval from me before you write your research paper.
Step 2: Write your paper using Microsoft Word and a 14-point font. Use your own words. If you use any quotations, keep the quotations short, use quotation marks, and show the references.
Step 3: Include a reference section after your conclusions and before your appendices. Include all types of references in good form, including complete Internet references. Your references must be complete. Any reader should be able to find the referenced resource online or in a library.
Step 4: Check your spelling and grammar.
Step 5: Print one copy of your paper to submit to me.
Step 6: Upload your paper to: http://www.turnitin.com
Research Paper and
Presentation Standards:
Submit your assignments
at the start of the class meetings. If, on rare occasions, you
must miss class, then email your assignment to me before the start of the class
meeting shown as the due date for the assignment. Late submissions will usually
receive substantially lower grades because student presentations are an
integral component of this course.
Check your spelling and
grammar. Word, Excel, and PowerPoint have spell checking capabilities. You will
receive lower grades if there are spelling errors or grammar errors.
Do your own work. In my
sections, there will be NO group assignments. While you may discuss with others
in the course the concepts of the course, you may not submit identical or
similar solutions to assignments. Use your own words, computations, and
formats. Do not copy solutions from any source. If you cannot explain your own
answers, then I must assume that you did not author them. All cases of
plagiarism will be reported in writing to the Vice President for Student
Affairs.
Research Paper (or Written Assignment) and Presentation Guidelines:
Do:
Use Microsoft Words
Header and Footer (under View) to identify each assignment and the author.
Use page numbers.
Include a title for each
assignment.
Use subheadings.
Include references in
the body of your paper (where you use them) and complete references at the end
of the paper.
Use quotation marks when
you quote others.
Label the sources of any
charts or tables you copied from Web sites or from printed materials.
Check your spelling and
grammar with Microsoft Word.
Use 14-point fonts.
State a clear focus in
the first paragraph.
Explain the importance
of the research problem.
End your research paper
with a conclusion.
Do NOT:
Confuse its and its.
Use etc. (or "and
so on") when the reader cannot complete the series.
Example 1: Number each
page: 1, 2, 3, etc.
Example 2: My favorite
things are: stars, birds, etc.
Research Paper References
Your research paper must include page
number references within the body of the paper.
SAP Hands-on Assignments:
During the course, you will be provided with SAP R/3 accounts and with
detailed instructions on how to complete your SAP R/3 hands-on assignments.
Assessment Tools:
The
main purpose of the degree program at the College of Business & Economics
(CBE) at Cal State Fullerton is to provide you with the knowledge and skills
that prepare you for a successful career in business. In order to assist
us in achieving this goal, we will use a number of assessment tools to track
your progress throughout the CBE curriculum. Please expect to participate
in CBE assessment activities in several of your courses while at the CBE.
As you do so, you will assist us in identifying our programs strengths and
weaknesses as well as areas for potential improvement. In other words,
you are making an important investment in the value of your degree.
Instructor: Paul
Sheldon Foote
Education: BBA, The University of Michigan--Ann Arbor; MBA, Harvard
Business School; Advanced Professional Certificate in Accounting, New York
University; Ph.D., Michigan State University. Legal studies, New England
School of Law. Persian language studies, Harvard and Michigan State. Arabic
language studies, New York University and Michigan State University.
Teaching Experience: University of California, Irvine; University of
Washington; Chapman University; Sultan Qaboos University (Sultanate of Oman);
Pepperdine University; New York University; Oakland University; Saginaw Valley
State University; University of Windsor (Canada); University of MichiganFlint;
Michigan State University.
University Administration
Experience: Associate Dean, Chapman University.
Publications: CORPORATE PROFITABILITY: Determinants and Forecasts, University Microfilms International, Ann Arbor,
Michigan, 1983; numerous articles, especially in the Journal of Business
Forecasting.
Public Accounting
Experience: Touche Ross [now Deloitte
and Touche], Los Angeles, 1988.
CPA Review Experience: California State University, Fullerton CPA Review,
1998 present. Conviser-Duffy, 1997. The Mark Dauberman CPA Review Course [now
Marks CPA Review], Los Angeles, 1988-1990. Formerly in New York City with:
Conviser-Miller; Lambers.
CMA Review Experience: Malibu Publishing Company.
Consulting and Seminar
Leading Experience: Financial
Forecasting; What A CPA Should Know About Investment Decisions; Audit Sampling;
Strategic Planning and Information Systems; Fundamentals of EDP Auditing;
Compilation and Review of Forecasts and Projections; Audit Risk, Sampling and
Materiality. Internal Control Systems
and Fraud Auditing consulting.
Business Experience: Singer Sewing Machine Company (Greece, Iran, Turkey,
Lebanon, Morocco); Citicorp (Lebanon and India); Mutual of New York (New York
City); Barclays Bank (London, England).
Governmental Experience: United States Department of Commerce (Iran); The
Regional Development Fund (Oslo, Norway).
Military Experience: United States Army, Vietnam.
Expert Witness Experience:
have served as an expert witness in
litigation involving accounting, 1989.
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