ECO 371 Intermediate Accounting 1 Summer, 2012 Professor Irwin Uhr Course Objective: The student will be able

to apply the proper accounting treatment to various financial accounting topics relating to time value of money, long-term debt, exchange of nonmonetary assets, capitalization of interest cost and receivables. Course Prerequisites: The prerequisite for this course is ECO 272. Students who have not attained a grade of C or better in this prerequisite course will be dropped from this course by the Registrars Office. Text: : Intermediate Accounting, 14th Edition, by Kieso, Weygandt and Warfield. Published by John Wiley & Sons. ISBN: 978-0-470-58723-2 Grading: The course grade will be determined based on 2 examinations given during the semester and a final. All the exams including the final exam will be non-cumulative emphasizing only the material covered since the previous examination. The weight given to each exam will be as follows: Exam #1 30 % Exam #2 30 % Final Exam 40 % 100 % Examinations: The examinations during the semester will test your knowledge and understanding of the material in the chapters indicated. These exams will consist primarily of problems similar in nature, but not exactly, to those in the textbook and those covered in class. No make-up exams will be given under any circumstances. In the event Exam #1 is missed, Exam #2 will weigh 40% and the Final Exam will weigh 60%. In the event Exam #2 is missed, Exam #1 will weigh 40% and the Final Exam will weigh 60%. If the first 2 exams are missed, you will fail the course. A grade of Incomplete will be given only to those students with a valid reason (i.e., family or medical emergency). This reason must be in writing and submitted to me prior to the final examination. Homework: The completion of all homework assignments is essential in grasping the course material. Those students that do not complete the assignments will find the course extremely difficult and may not be able to pass the exams. Attendance: Regular attendance will be necessary to successfully complete the course. Since exam questions will also be based on class discussions, it is well advised to attend all classes regularly.

ECO 371 Intermediate Accounting 1 Summer, 2012 Professor Irwin Uhr

Chapters 1-5 Light Review Chapter 6 Time Value of Money Concepts Chapter 14 Bonds and Long-Term Notes

EXAM #1
Chapter 17 Investments Chapter 8 Inventories: Measurement Chapter 9 Inventories: Additional Issues

EXAM #2
Chapter 10 Operational Assets: Acquisition and Disposition Chapter 7 Cash and Receivables

FINAL EXAM (Monday, 7/16/12) Hunter College regards acts of academic dishonesty (e.g., plagiarism, cheating on examinations, obtaining unfair advantage, and falsification of records and official documents) as serious offenses against the values of intellectual honesty. The College is committed to enforcing the CUNY Policy of Academic Integrity and will pursue cases of academic dishonesty according to the Hunter College Academic Integrity Procedures. A student caught cheating on an exam will fail the course.