Spring 2019 Course Syllabi

Course Objectives Explain, identify, distinguish, or compute the following: 1. Plant Assets, Natural Resources, and Intangibles a. Cost Determination b. Depreciation c. Additional Expenditures d. Disposals of Plant Assets 2. Current Liabilities and Payroll Accounting a. Characteristic of Liabilities b. Known Liabilities c. Estimated Liabilities d. Contingent Liabilities 3. Accounting for Partnerships a. Partnership Form of Organization b. Basic Partnership Accounting c. Admission and Withdrawal of Partners d. Liquidation of a Partnership 4. Accounting for Corporations a. Corporate Form of Organization b. Common Stock c. Dividends d. Preferred Stock e. Treasure Stock f. Reporting of Equity 5. Long-Term Liabilities a. Basic Bonds b. Bond Issuances c. Bond Retirement d. Long-Term Notes Payable 6. Investments and International Operations a. Basics of Investments b. Reporting of Noninfluential Investments c. Reporting of Influential Investments 7. Reporting the Statement of Cash Flows a. Basics of Cash Flow Reporting b. Cash Flows from Operating c. Cash Flows from Investing d. Cash Flows from Financing 8. Analysis of Financial Statements a. Basics of Analysis b. Horizontal and Vertical Analysis c. Ratio Analysis 9. Managerial Accounting Concepts and Principles a. Managerial Accounting Basics b. Managerial Cost Concepts c. Reporting Course Requirements 1. Completion of assignments, tests, and attendance are required. You are responsible for regularly logging in to the Moodle site and the CONNECT Accounting system to complete assignments and retrieve course information. 2. You are expected to attend every class. Expect to retrieve instructions for assignments and tests verbally in class. I will try to post assignments in CONNECT as much as possible, but your instructions for assignments will be given in class. DO NOT depend on assignments posted in CONNECT. Most assignments and tests will be given in the CONNECT system. 3. Students are expected to attend class, participate in class, and follow the instructions on the Moodle and CONNECT site, which includes reading the textbook, completing assignments and using the study aids available in CONNECT Accounting. 4. Grading is the accumulation of assignments, quizzes, and tests for total points.