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            &= nbsp;           &nbs= p;            &= nbsp;           &nbs= p;         The Universit= y of Tennessee at Martin

COLLEGE OF BUSINESS an= d PUBLIC AFFAIRS

Department of Accounti= ng, Economics, Finance and International Business

        = ;            &n= bsp;            = ;            &n= bsp;            = ;            &n= bsp;      Course Data Sheet

        = ;            &n= bsp;            = ;            &n= bsp;            = ;            &n= bsp;      Fall Semester 2006

 

Course Number and Title: Accounting 3= 02; Intermediate Accounting

 

Course Description and Prerequisites:&= nbsp; Continuation = of Accounting 301 including an in-depth discussion of traditional financial= accounting topics as well as the recent developments in accounting valuati= on and reporting practices promulgated by the leading professional organiza= tions and applied by practitioners in public accounting and industry.  To enroll in Accounting 302, Stude= nt must have a grade of “C” or above in Accounting 301.

 

Course Text and Required Material:

Intermediate Accounting, 11th ed(2005 FASB Update), by D.E. Kie= so, J.J. Weygandt, and T.D. Warfield. Wiley Publishing Co (2005), ISBN 0-47= 1-66180-5. (12th edition may = be used by student if he or she is willing to make the necessary adaptation= s of problem material variations in the two editions).

 

College Mission Statement:

The College o= f Business and Public Affairs, consistent with the overall Mission of The U= niversity of Tennessee at Martin, develops graduates whose skills, abilitie= s and ethical standards contribute to a diversified and dynamic society.  With a primary focus on teachin= g, the College emphasizes quality undergraduate and graduate instruction an= d faculty commitment to student and regional development.  Programs are delivered in an environment that = encourages a broad understanding of the forces shaping global social, polit= ical and economic change.  The= College promotes and supports cooperative alliances with stakeholders and = outstanding teaching, research, and service.

 

B.S.B.A. Learning Objectives related to= the CBPA Mission

Students will= :

BSBA 2&= nbsp;      demonstrate an understanding of = the ethical aspects of business.

BSBA 3     &= nbsp;       demonstrate competence in = appropriate technology in business.

BSBA 4&= nbsp;            demonstrate effective verbal and written communication skills.

BSBA 6&= nbsp;      demonstrate competence in the Ac= counting major.    <= o:p>

 

 

Course Specific Objectives:

 

The study of I= ntermediate Accounting Principles has as its objective to provide the stude= nt with appropriate knowledge to:

&nbs= p;

·  &n= bsp;      Further develo= p the student’s ability to process accounting data through to the end= result of preparing in acceptable form the appropriate financial statement= s, including disclosures and notes to financial statements,

·  &n= bsp;      Further develo= p in each student an appreciation of the usefulness and limitations of prop= erly prepared financial statements, and

·  &n= bsp;      Develop the st= udent’s analytical ability required to evaluate the strengths and wea= knesses of both present and proposed accounting alternatives relative to pr= inciples, procedures and concepts.

 

 

 

 

Any student eligible for and requesting academic ac= commodations due to a disability is required to provide a letter of accommo= dation from Disability Services, Clement 203 (Extension 7605), within the f= irst two weeks of the semester.

 

 

 

 

COLLEGE OF BUSINESS and PUBLIC AFF= AIRS

            &= nbsp;           &nbs= p;            &= nbsp;           &nbs= p;            &= nbsp;           &nbs= p;  Class Data Sh= eet

        = ;            &n= bsp;            = ;            &n= bsp;            = ;            &n= bsp;       Accounting 302

&nbs= p;

&nbs= p;

Instructor: Robert L. Putman        = ;            &n= bsp;            = ;            &n= bsp;            = ;            &n= bsp;      Semester: Fall 2006

Office:  229-B Business Administration Building        = ;            &n= bsp;            = ;           Phone:= office (731)881.7305

Office Hours:=   M-9:00-12:00; Tu Th-8:45-9:3= 0; 2:15-5:00             &= nbsp;           &nbs= p;            Fax: (731)881.7231

E-mail: bputman@utm.edu        = ;            &n= bsp;            = ;            &n= bsp;            = ;            &n= bsp;        Web-Page: http://www.utm.edu/~bputman

Publisher’s Web-Page: www.wiley.com/college/kieso

 

Course Requirements:

 

&mi= ddot;   <= /span>Attendance Po= licy:     

 

   &= nbsp;      All students a= re expected to attend class and to participate in classroom discussion. Exc= essive absences will result in the lowering of one's partic= ipation grade. Three or more unexcused absences are excessive.

&nbs= p;

&mi= ddot;   <= /span>Homework Poli= cy:

 

   &= nbsp;      Each homework = assignment is expected to be turned in by due dates listed on the tentative= schedule sheet.  Each exercis= e or case you turn in will be marked (S) satisfactory or (U) unsatisfactory= and returned to you.  Any uns= atisfactory homework must be resubmitted within two weeks to receive satisf= actory credit.  All homework e= xcept conceptual cases must be submitted using Excel (or) <= span style=3D'font-size:9.5pt;font-weight:bold;language:EN;mso-ansi-language:E= N'>other comparable spreadsheet programs.  You should turn in all homework = to me during class periods in order for me to be able to keep track of it.<= span style=3D'mso-spacerun:yes'>  E-mail attachments and faxes = are unacceptable as they sometimes get lost in the process.  If you should have to miss a class when home= work is due, please submit it the next class or have a friend bring it to t= he class you miss.

 

&mi= ddot;   <= /span>Test Policy:<= /span>

 

   &= nbsp;      There will be = three scheduled exams and the final exam. If for any reason a student canno= t attend a regularly scheduled exam, it is the student's responsibility to = contact the instructor prior to the time of the exam. Exams one through thr= ee may not be made up. Instead, if you miss one of these exams with an excused absence, your= grade on the final exam will be substituted for the missed exam. If you mi= ss two exams, you will receive zero on the second exam. To make things fair= for those who take all exams at scheduled times, your final exam performan= ce will be compared with your one through three exam scores. If the final e= xam score is higher, that score will be substituted for one (only) score on= the one through three exams when your course grade is computed.

 

·   Grades:          = ;            &n= bsp;         

 

    =         = ;  The grade distribution for the= course is:

 

First Exam &nb= sp;       20%        = ;     100 points            &n= bsp;    A =3D 450-500 points (90%)   

Second Exam &n= bsp;   20%        = ;     100 =    “  &nb= sp;            =        B =3D 400-449 points (80%)=

Third Exam &nb= sp;      20%        = ;     100 =    “  &nb= sp;            =        C =3D 350-399 points (70%)=

Final Exam &nb= sp;      20%        = ;     100 =    “  &nb= sp;            =        D =3D 300-349 points (60%)=

Homework &nbs= p;      10%        = ;       50    “       &n= bsp;            = ;  F =3D 0-299 points  (LT 60%)

Participation =       10%&nbs= p;              50    “

100%  &nb= sp;        500  points

 

Additional Comments on Participation:

 

        = ;  There are man= y ways one can participate in any endeavor.  The primary method to earn points for participation is to ad= d value to a discussion whether it is a class, coffee break, or on-the-job = discussion.  This could involv= e asking questions, imparting information on which one has knowledge, or su= mmarizing media events that apply specifically to this course.  All participation comments will be acce= ptable as long as it does not offend anyone or detract from the learning pr= ocess.  Excessive unexcused ab= sences (three or more) will result in the subtraction of 1 point for each a= bsence from your total participation score.  

 

 

Tentative Schedule

 
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DAY

 

 

TOPICS COVERED

 =

READING ASSIGNMENT

 =

CLASS PROBLEMS

 =

HOMEWORK EXERCISES  & CASES<= /o:p>

RELATIONSHIP OF HOMEWORK  TO LEARNING GOALS

8-29

Introduction to Course and Course Requirements

 

 

 

 

31

 

Current Liabilities and Contingencies

Ch. 13, pps. 615 – 631

1

1

BABA 3*

31

Loss Contingencies

Ch. 13, pps. 631 – 640

4;5

3;5

BSBA 4

BSBA 6

9-05

Presentation and Analysis

Ch. 13, pps. 640–645

7;9;11

8;11

BSBA 4

BSBA 6

07

Bonds Payable and The Issuance of Bonds

Ch. 14, pps, 669 – 676

1

1

 

7

Effective Interest Method, Costs of Issuing Bonds, Treasury Bonds &= ; Extinguishment of Debt

Ch. 14, pps, 676 – 682

2;5

4;5

BSBA 4

BSBA 6

12

Long Term Notes Payable

Ch. 14, pps, 683 – 693

6;7;9

9

BSBA 4

BSBA 6

12

Accounting for Troubled Debt Restructuring

Ch.14, pps, 694 – 704

13

12;16;C6

BSBA 4

BSBA 6

BSBA 2

BSBA 3

14

The Corporate Form

Ch.15, pps, 723 – 726

1

1;2

BSBA 4

BSBA 6

14

Corporate Capital, Preferred Stock and Presentation of Capital

Ch.15, pps, 727– 738

UP 44

2;4

5;6

BSBA 4

BSBA 6

19

Dividends and Stock Splits

Ch.15, pps. 738-750

7;8;9

14;16

BSBA 4

BSBA 6

21

Test 1- (Chapters 13-15)

 

 

 

 

26

Diluted Securities, Compensation Plans & Accounting for Convertibl= e Debt

Ch.16, pps, 773 – 788; UP 8--15

1

1

BSBA 4

BSBA 6

26

Computing Earnings Per Share and A Simple Capital Structure=

Ch.16, pps, 788---793

3

7;11

BSBA 4

BSBA 6

BSBA 2

28

Professor Training Away From Campus

Student should read, research and catch up

 

 

BSBA 3

BSBA 4

10-03

Computing Earnings Per Share and A Complex Capital Structure

Ch.16, pps, 793 – 803

4

13;15;C2

BSBA 4
BSBA 6

05

Investments in Debt Securities

Ch.17, pps, 835 – 844

1

1

 

05

Investments in Equity Securities

Ch.17, pps, 845 – 853

UP 15 --- UP 17

2;6

2;4

BSBA 4

BSBA 6

10

 Other Reporting Issues

Ch.17, pps, 852 – 859

9;11

7;12

BSBA 4

BSBA 6

10

Accounting for Derivative Investments

Ch.17, pps, 861--875

13;14

19

BSBA 4

BSBA 6

12

Revenue Recognition at Point of Sale

Ch.18, pps, 901 – 907

2

2

BSBA 4

BSBA 6

12

Revenue Recognition Before Delivery

Ch.18, pps, 908 – 919

5;7

4

BSBA 4

BSBA 6

17

FALL BREAK!!!

NO CLASS

 

 

 

19

Revenue Recognition After Delivery

Ch.18 pps, 919– 930

8;13;21

8;11

BSBA 4

BSBA 6

24

Test 2---Chapters 16-18

 

 

 

 

26

Fundamentals of Accounting for Income Taxes

Ch.19, pps, 959 – 974

1

1

Homework Due

BSBA 4

BSBA 6

26

Accounting for Net Operating Losses

Ch.19, pps, 974 – 980

3;4

2;4

BSBA 4

BSBA 6

31

Financial Statement Presentation

Ch.19, pps, 980 – 985

5;6

6;9

BSBA 4

BSBA 6

31

Appendix 19a-   Inte= rperiod Tax Allocation

Ch.19, pps, 989 – 996

9

 

BSBA 6

11-02

Accounting for Pensions

Ch.20, pps, 1017 – 1027

1

2

BSBA 4

BSBA 6

02

Using a Pension Work Sheet

Ch.20, pps, 1027- 1037

5;7

3;4

BSBA 4

BSBA 6

07

Minimum Liability and Pension Plan Reporting

Ch.20, pps, 1038– 1051

8

6;10

BSBA 4

BSBA 6

07

 

Appendix 20 A

Ch.20, pps. 1053—

1063; UP 20-25

10

11;14;C7

BSBA2

BSBA4

BSBA6

09

Accounting for Leases

Ch.21, pps, 1085 – 1098

2

3

BSBA 4

BSBA 6

14

Accounting by Lessor

Ch.21, pps, 1098-1104

1

4

BSBA 4

BSBA 6

14

Special Accounting Problems

Ch.21, pps, 1104-1119

7;10

7;13

BSBA 4

BSBA 6

16

Test 3—Chapters 19-21

 

 

 

 

21

Accounting Changes

Ch.22, pps, UP26- UP34

1 UP

UE22-2;UE22-3

BSBA 4

BSBA 6

21

Accounting Errors

Ch.22, pps, 1162 – 1175

2;5

6;9

BSBA 4

BSBA 6

28

Financial Statements with Error Corrections

Ch. 22, pps. 1176—1182; UP 26-34

 

7

15;C7

BSBA 4

BSBA 2

BSBA 6

30

Full Disclosure and Financial Reporting

Ch. 24, pps 1271---1280

1

1;3

BSBA4

BSBA6

12-05

Post Balance Sheet Events and Segment Information

Ch.24,pps. 1280---1303

2;3

C12

BSBA2

 

 

07

Wrap-up; Review; Point Reconciliation

 

 

 

 

 

12

Final Exam (Comprehensive)

Chapters 13-22 and 24

10:00-12:00AM

 

 

         = ;         *Since all ho= mework problems are to be turned in using spreadsheets, BSBA Learning Goal = #3 (demonstration of competence in technology) is part of every homework as= signment in this course.

 

Additional In= formation:

 

Ø      <= span style=3D'font-weight:bold;language:EN;mso-ansi-language:EN'>Academic Hone= sty:

= o  &n= bsp;    Academic honesty is expected i= n this class.  Failure to adhe= re to this standard may result in an “F” for the course.  Honesty is the lead element for an = ethical person.  Ethics in any= society represents the thread that holds it together.  A strong ethical society results in better circum= stances and situations for all members of that society, not just one member= or one faction.  Remember the= words of Abraham Lincoln, “Honor is better than honors.”

 

Ø      <= span style=3D'font-weight:bold;language:EN;mso-ansi-language:EN'>Important Dat= es This Semester:

= o  &n= bsp;    September 1……̷= 0;…………….Last day to add classes and drop clas= ses with no record of enrollment

= o  &n= bsp;    October 16-17……= 230;…………..Fall Break (No classes)

= o  &n= bsp;    October 20………= ;………………Last day to drop classes<= span style=3D'font-weight:bold;language:EN;mso-ansi-language:EN'>

= o  &n= bsp;    November 22-24……&#= 8230;………...Holliday (No classes)

= o  &n= bsp;    December 8………= ;……………...Last day of classes

= o  &n= bsp;    December 12 (10:00 AM)…&= #8230;….Final Exam

 

 

 

 

 

 

 =

DAY

 

 

TOPICS COVERED

 =

READING ASSIGNMENT

 =

CLASS PROBLEMS

 =

HOMEWORK EXERCISES  & CASES<= /o:p>

RELATIONSHIP OF HOMEWORK  TO LEARNING GOALS

8-29

Introduction to Course and Course Requirements

 

 

 

 

31

 

Current Liabilities and Contingencies

Ch. 13, pps. 615 – 631

1

1

BABA 3*

31

Loss Contingencies

Ch. 13, pps. 631 – 640

4;5

3;5

BSBA 4

BSBA 6

9-05

Presentation and Analysis

Ch. 13, pps. 640–645

7;9;11

8;11

BSBA 4

BSBA 6

07

Bonds Payable and The Issuance of Bonds

Ch. 14, pps, 669 – 676

1

1

 

7

Effective Interest Method, Costs of Issuing Bonds, Treasury Bonds &= ; Extinguishment of Debt

Ch. 14, pps, 676 – 682

2;5

4;5

BSBA 4

BSBA 6

12

Long Term Notes Payable

Ch. 14, pps, 683 – 693

6;7;9

9

BSBA 4

BSBA 6

12

Accounting for Troubled Debt Restructuring

Ch.14, pps, 694 – 704

13

12;16;C6

BSBA 4

BSBA 6

BSBA 2

BSBA 3

14

The Corporate Form

Ch.15, pps, 723 – 726

1

1;2

BSBA 4

BSBA 6

14

Corporate Capital, Preferred Stock and Presentation of Capital

Ch.15, pps, 727– 738

UP 44

2;4

5;6

BSBA 4

BSBA 6

19

Dividends and Stock Splits

Ch.15, pps. 738-750

7;8;9

14;16

BSBA 4

BSBA 6

21

Test 1- (Chapters 13-15)

 

 

 

 

26

Diluted Securities, Compensation Plans & Accounting for Convertibl= e Debt

Ch.16, pps, 773 – 788; UP 8--15

1

1

BSBA 4

BSBA 6

26

Computing Earnings Per Share and A Simple Capital Structure=

Ch.16, pps, 788---793

3

7;11

BSBA 4

BSBA 6

BSBA 2

28

Professor Training Away From Campus

Student should read, research and catch up

 

 

BSBA 3

BSBA 4

10-03

Computing Earnings Per Share and A Complex Capital Structure

Ch.16, pps, 793 – 803

4

13;15;C2

BSBA 4
BSBA 6

05

Investments in Debt Securities

Ch.17, pps, 835 – 844

1

1

 

05

Investments in Equity Securities

Ch.17, pps, 845 – 853

UP 15 --- UP 17

2;6

2;4

BSBA 4

BSBA 6

10

 Other Reporting Issues

Ch.17, pps, 852 – 859

9;11

7;12

BSBA 4

BSBA 6

10

Accounting for Derivative Investments

Ch.17, pps, 861--875

13;14

19

BSBA 4

BSBA 6

12

Revenue Recognition at Point of Sale

Ch.18, pps, 901 – 907

2

2

BSBA 4

BSBA 6

12

Revenue Recognition Before Delivery

Ch.18, pps, 908 – 919

5;7

4

BSBA 4

BSBA 6

17

FALL BREAK!!!

NO CLASS

 

 

 

19

Revenue Recognition After Delivery

Ch.18 pps, 919– 930

8;13;21

8;11

BSBA 4

BSBA 6

24

Te= st 2---Chapters 16-18

 

 

 

 

26

Fundamentals of Accounting for Income Taxes

Ch.19, pps, 959 – 974

1

1

Homework Due

BSBA 4

BSBA 6

26

Accounting for Net Operating Losses

Ch.19, pps, 974 – 980

3;4

2;4

BSBA 4

BSBA 6

31

Financial Statement Presentation

Ch.19, pps, 980 – 985

5;6

6;9

BSBA 4

BSBA 6

31

Appendix 19a-   Inte= rperiod Tax Allocation

Ch.19, pps, 989 – 996

9

 

BSBA 6

11-02

Accounting for Pensions

Ch.20, pps, 1017 – 1027

1

2

BSBA 4

BSBA 6

02

Using a Pension Work Sheet

Ch.20, pps, 1027- 1037

5;7

3;4

BSBA 4

BSBA 6

07

Minimum Liability and Pension Plan Reporting

Ch.20, pps, 1038– 1051

8

6;10

BSBA 4

BSBA 6

07

 

Appendix 20 A

Ch.20, pps. 1053—

1063; UP 20-25

10

11;14;C7

BSBA2

BSBA4

BSBA6

09

Accounting for Leases

Ch.21, pps, 1085 – 1098

2

3

BSBA 4

BSBA 6

14

Accounting by Lessor

Ch.21, pps, 1098-1104

1

4

BSBA 4

BSBA 6

14

Special Accounting Problems

Ch.21, pps, 1104-1119

7;10

7;13

BSBA 4

BSBA 6

16

Test 3—Chapters 19-21

 

 

 

 

21

Accounting Changes

Ch.22, pps, UP26- UP34

1 UP

UE22-2;UE22-3

BSBA 4

BSBA 6

21

Accounting Errors

Ch.22, pps, 1162 – 1175

2;5

6;9

BSBA 4

BSBA 6

28

Financial Statements with Error Corrections

Ch. 22, pps. 1176—1182; UP 26-34

 

7

15;C7

BSBA 4

BSBA 2

BSBA 6

30

Full Disclosure and Financial Reporting

Ch. 24, pps 1271---1280

1

1;3

BSBA4

BSBA6

12-05

Post Balance Sheet Events and Segment Information

Ch.24,pps. 1280---1303

2;3

C12

BSBA2

 

 

07

Wrap-up; Review; Point Reconciliation

 

 

 

 

 

12

Final Exam (Comprehensive)

Chapters 13-22 and 24

10:00-12:00AM

 

 

 

         = ;         *Since all ho= mework problems are to be turned in using spreadsheets, BSBA Learning Goal = #3 (demonstration of competence in technology) is part of every homework as= signment in this course.

 

Additional In= formation:

 

Ø      <= span style=3D'font-weight:bold;language:EN;mso-ansi-language:EN'>Academic Hone= sty:

= o  &n= bsp;    Academic honesty is expected i= n this class.  Failure to adhe= re to this standard may result in an “F” for the course.  Honesty is the lead element for an = ethical person.  Ethics in any= society represents the thread that holds it together.  A strong ethical society results in better circum= stances and situations for all members of

------=_NextPart_01C6FD0B.E44DF660 Content-Location: file:///C:/35945691/Acctg302F2006Wvers1_files/page0002.htm Content-Transfer-Encoding: quoted-printable Content-Type: text/html; charset="us-ascii" Page Title

that society, not just one member or one faction.  Remember the words of Abraham Lincoln, “Ho= nor is better than honors.”

&nbs= p;

Ø      <= span style=3D'font-weight:bold;language:EN;mso-ansi-language:EN'>Important Dat= es This Semester:

= o  &n= bsp;    September 1……̷= 0;…………….Last day to add classes and drop clas= ses with no record of enrollment

= o  &n= bsp;    October 16-17……= 230;…………..Fall Break (No classes)

= o  &n= bsp;    October 20………= ;………………Last day to drop classes<= span style=3D'font-weight:bold;language:EN;mso-ansi-language:EN'>

= o  &n= bsp;    November 22-24……&#= 8230;………...Holliday (No classes)

= o  &n= bsp;    December 8………= ;……………...Last day of classes

= o  &n= bsp;    December 12 (10:00 AM)…&= #8230;….Final Exam

 

 

 

 
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