ACG3103 Syllabus

Course /Term Professor

CRN #s Meeting Times/Room Course Title Catalog Description and Prerequisites

ACG 3103 / Fall 2013 John P. McAllister, Ph.D., CPA

80406 / 80407 TTh: 10:50AM-12:05 (42-2115) TTH: 4:30-5:45 (42-2105) Intermediate Accounting I ACG 2021 or equivalent, Co-requisite: CGS 1100. A study of accounting principles and assumptions underlying the theories of matching costs and revenues to determine income and financial position. Stresses asset acquisition, valuation, and allocation. Encourages critical evaluation for existing accounting theory and practices. The learner will be able to: understand the global economy and recognize the impact of diverse socioeconomic &cultural factors on business operations utilize technology to enhance decision-making skills and improve productivity demonstrate knowledge and understanding of the importance and application of financial accounting concepts, standards, and reporting policies in business and financial decision-making. demonstrate knowledge and understanding of the effects of transactions and events on an entitys financial condition demonstrate knowledge and understanding in selecting suitable methods of accounting and financial reporting demonstrate knowledge and understanding of global issues in financial accounting (IFRS) John P. McAllister, Ph.D., CPA 42- 3224 Appointments are strongly preferred (more time for you) Walk-ins are very acceptable: T & Th @ 10:15 & @ 3:45 and after classes John.mcallister@unf.edu a) Intermediate Accounting, 7th edition (new this is the second semester used @ UNF); authors: Spiceland, etc. b) Connect Accounting - a web-based application provided by the publisher of the textbook. This application will be used by the student to complete homework assignments. . If you did not purchase access to Connect Accounting with your textbook (the bookstore bundles the product) you will purchase access to the application during your first online access. The cost is $45 for the semester. A 21 day free trial is available to help with the timing of your college expenses. c) Study Guide to accompany Intermediate Accounting Please refer to the worksheet posted in BlackBoard under Syllabus, etc.

Learning Objectives

Instructor Office Office Hours Email Required Text and Other Materials

Course Schedule
(Including Connect Acct. Assignments)

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ACG3103 Syllabus

GRADING: Your course grade will based upon your points earned on these seven individual grading components: 1) 2) 3) 4) 5) 6) 7) Exam 1 Exam 2 Exam 3 Exam 4 Course Paper ConnectAccounting Attend/Participation Total 120 150 150 180 100 75 25 800

Final letter grade / points earned are as follows (notice that there is no C- grade): Letter A AB+ B BC+ C D F Total Points 736-800 (92%) 712-735 (89%) 688-711(86%) 656-687 (82%) 632-655 (79%) 616-631(77%) 584-615 (73%) 480-583 (60%) Below 480 (below 60%)

Graded Course Requirements

EXAMS: The course will include four (4) exams. You should keep in mind that due to the nature of the accounting discipline - materials covered on earlier exams often appear on subsequent exams. There will be no make-up exams if you notify the Professor by email at least 2 hours prior to the exam and have a documented, excused absence, you may replace your missed exam score with the weighted average score of all other exams. o Exams are predominantly objective questions, with an occasional problem. o Students must present Osprey IDs to take an exam. o A basic (add, subtract, multiply, divide) calculator is required. Programmable (e.g., TI for calculus) and financial (e.g., TI BAII) calculators are not allowed. GRADE APPEALS: If you wish to dispute your grade (request an adjustment) you must submit your appeal to me in writing within three calendar days of the return of the exam. The appeal should be written as a professional memo (i.e., memo format, correct

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ACG3103 Syllabus
grammar, and brief/concise) and sent via email. Incorrect point calculations may be discussed verbally. DIAGNOSTIC EXAM: The purpose of the diagnostic is to provide feedback to students and faculty. This exam tests students knowledge of the principles of financial accounting. Students who lack the appropriate foundation struggle in this course and often do not successfully complete the course. Students who score below 70% on the diagnostic exam are strongly encouraged to consider taking the course in a future semester and / or changing to different major. COURSE PAPER: Your grade will be allocated 50% for technical merit and 50% for the quality of your writing (coherence, grammar, spelling, etc.) You will submit a DRAFT of the Paper, receive editorial suggestions and then submit a FINAL VERSION due date. Failure to submit the preliminary draft by the due date results in a 25% grade reduction. Failure to submit the FINAL VERSION by the due date results in a 50% grade reduction. CONNECT ACCOUNTING: Students are required to complete homework assignments in Connect Accounting. Completing the assignments for a Chapter with a 70% score or higher will be considered a successful submission for that Chapter. Any individual chapter HW assignment with a score less than 70% will result in a 5 point deduction from the total points allocated to this course requirement. You will have unlimited attempts to complete the assigned exercises and problems. However, because the intent of this work is to assure your learning is on a timely basis, work submitted after the exam for a Chapter will lower your points earned. Class Attendance: From time-to-time, the Professor will circulate an attendance sheet for you to sign. Your signature is the only verification of your attendance. You should reserve your absences for real emergencies / unavoidable absences and you should immediately send an email to the Professor explaining those absences.

General Policies Blackboard (Bb): Most course materials will be distributed through the Bb system. The Professor will send you emails from Bb it is your responsibility to assure that you are receiving and reading 100% of those emails. Students unfamiliar with Bb should take a free UNF tutorial. A user manual is also available after login
to Bb at the tools link. You should always save materials from BB before opening and printing them.

First Night Attendance policy: http://www.unf.edu/es/onestop/recandreg/attendance.html Statement on Computer and Internet Access: http://www.unf.edu/catalog/catalog.aspx?id=15032403684
Library Assignments: The Course Paper involves library research and a minimum of two non-textbook references. Written Communication Requirements: Written communication skills will be demonstrated

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through the Course Paper. Oral Communication Requirements: Oral communication skills will be demonstrated through class participation and personal interactions with the Professor (before / after classes and in office visits). Software Applications: You will need Microsoft Office Word and Excel for your Course Paper. UNF students have access to free Excel and Word tutorials at http://www.unf.edu/dept/cpdt/skillsoft/skillsoft_courses.htm Ethical Issues Covered: Ethics is a critical aspect / ingredient of the process of the collecting, analyzing and reporting of accounting information. As such, ethical issues will be addressed in connection with virtually all topics discussed during this course. Academic Integrity: The UNF Student Handbook (online from UNF website http://www.unf.edu/student-affairs/student-handbook.html) includes an Academic Integrity Code. All violations listed will be strictly enforced. Any student violating any aspect of the code will be penalized with one or more of the Possible Faculty Actions. Class Preparation: Homework and attendance are essential parts of the learning process. It is the students responsibility to prepare for class by reviewing Powerpoints and reading the assigned chapter. Homework exercises & problems in Connect Accounting should be completed on a timely basis to assure appropriate absorption of the course topics. Tutoring: FREE TUTORING is available in the Academic Center for Excellence (ACE). Tutors for this course will be available approximately 20 to 30 hours per week. A tutoring schedule will be posted in the Academic Resource Center during the second week of classes. Withdrawals: The withdrawal deadline for this course is November 1, 2013 @ 5PM. Students with Disabilities: Students with disabilities who seek reasonable accommodations in the classroom or other aspects of performing their coursework must first register with the UNF Disability Resource Center (DRC) located in Building 57, Room 1500. DRC staff members work with students to obtain required documentation of disability and to identify appropriate accommodations as required by applicable disability laws including the Americans with Disabilities Act (ADA). After receiving all necessary documentation, the DRC staff determines whether a student qualifies for services with the DRC and if so, the accommodations the student requires will be provided. DRC staff then prepares a letter for the student to provide faculty advising them of approved accommodations. For further information, contact the DRC by phone (904) 620-2769, e-mail drcexams@unf.edu, or visit the DRC website www.unf.edu/drc. Military and veteran students may need both physical and academic accommodations and may contact the DRC to find further information. Military and veteran students who return from combat exposure may be utilizing the post 9/11 GI bill to continue postsecondary education goals. Contact Military and Veterans Resource Center by phone (904) 620-2655 or e-mail mvrc@unf.edu Course Protocol: Please be courteous when using email and the BB discussion board. You should check your email and Bb every 24 hours at a minimum. Please turn cell phones off during class. Please be on time and try to sit in the same seat for the duration of the course as this helps the Professor learn your name.

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ACG3103 Syllabus
Repeat Policy: The Department of Accounting and Finance enforces the one repeat rule for upperdivision courses taught in the department except for FIN 3403 and FIN 4604. This currently includes any courses with a prefix of ACG, FIN, REE, RMI, or TAX. Students who do not successfully complete a course on the first attempt (i.e., they earn a grade of D, F, W, WP, or WF) will be granted one chance to repeat the course. Students who do not successfully complete a course within two attempts will not be permitted to register for the course in future semesters. Wall Street Journal: The Coggin College of Business (CCB) is a Wall Street Journal Partner School. Each student enrolling in one or more Coggin College of Business courses numbered 3000 or higher is assessed a $10 fee during each fall and spring semester. The fee is just $10, regardless of how many CCB courses the student takes. The fee is assessed at the same time and in the same manner as all other UNF fees, and the student pays this fee when he/she pays his other tuition and fees. In return, each student is able to pick up a copy of The Wall Street Journal (WSJ) from locations within the College. Moreover, each student will receive access to all of the WSJ's on-line editions (e.g., European, Asian) through the UNF MyWings portal. Access to these publications is free during summer terms for students enrolled in these courses. Students who already have personal subscriptions can have the WSJ refund those dues. For information on that process, as well as more about Coggins partnership with the WSJ, please visit http://www.unf.edu/coggin/advising/wsj.aspx Assurance of Learning: Grades and/or test results may be used for program accountability (e.g., AACSB Accreditation) and research. Individual students work and grades will not be used or published for research. Only aggregate data will be utilized for purposes of research; there will be no intervention or interaction with individuals, and the information will not be individually identifiable.

Continuity of Instruction In the event of disruption of normal classroom activities due to an emergency such as hurricane, pandemic or other unforeseen event or combination of events, the format of this course may be modified in order to enable completion of the course requirements. In that event, you will be provided an addendum to this syllabus that will supersede this version. It is your responsibility as a student participant to be proactive during any emergency to find instructions that will be communicated to you often on a daily basis.

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