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Course Syllabus Page 1
COURSE SYLLABUS AIM 6332
School of Management The University of Texas at Dallas
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Course: AIM 6332-OG1 Course Title: Intermediate Financial Accounting II Semester: Spring 2011 Contact Information: -- Instructor: Tiffany Bortz, CPA -- Office Location: SOM 4.223 -- Office Phone: (972) 883-4774 -- Email: tabortz@utdallas.edu 
About the Instructor
Tiffany Bortz has been a member of the faculty at The University of Texas at Dallas since May 2001. She has been an undergraduate and graduate level instructor for Intermediate Financial Accounting II and Auditing. She has developed two online courses for the AIM Online Masters of Science Program. In addition to her teaching responsibilities, Ms. Bortz is the Faculty Advisor of the Lambda Omnicron Chapter of Beta Alpha Psi, the Accounting Honors Fraternity. Ms. Bortz graduated from Texas A&M University with a Bachelor of Business Administration in  Accounting in 1994 and a Master of Science in Accounting in 1995. She was an employee of PricewaterhouseCoopers (PWC), formerly of Price Waterhouse. She worked in the Dallas office in the assurance and business advisory services practice for approximately five years.  As an auditor, she planned and coordinated all phases of an audit, supervised numerous staff, and developed client relationships primarily in the telecommunications industry. Additionally, on several occasions, Ms. Bortz served as lead instructor for the required training course for newly hired employees. After leaving PWC, she was employed with a local accounting firm for eighteen months. As an audit manager, she worked primarily on the audits of employee benefit plans and reviews and compilations for nonpublic companies, primarily in the construction industry. Additionally, she developed a five-module training course for new hires. Ms. Bortz is licensed as a Certified Public Accountant in the state of Texas.
 
Course Syllabus Page 2
Course Information
Course Description
This course is a continuation of topics in external financial reporting, including: issues related to the measurement and reporting of current liabilities and contingencies, bonds, leases, deferred taxes, pensions, stock-based compensation plans, shareholders equity, earnings per share, accounting changes, and cash flows. Current generally accepted accounting principles for financial reporting are analyzed as is their effect on the presentation of financial results by corporations and other entities.
Learning Objectives
(1) Apply US GAAP as it pertains to accounting principles for current and long-term liability accounts. (2) Apply
US GAAP as it pertains to accounting principles for stockholder’s equity accounts
. (3) Apply US GAAP as it pertains to the preparation of the Statement of Cash Flows.
Course Prerequisite
 AIM 6330
 –
 Intermediate Financial Accounting I (or equivalent) Students who have taken AIM 4332
 –
 Intermediate Financial Accounting II or its equivalent may not count AIM 6332 toward CPA Exam requirements in Texas.
Course Materials
Textbook:
Intermediate Accounting, 6 
th
 Edition, Volume 2
 Author: Spiceland, Sepe & Nelson Publisher: McGraw-Hill Irwin ISBN #: 0-077-328906 Textbooks and some other bookstore materials can be ordered online through Off-Campus Books or the UTD Bookstore. They are also available in stock at both bookstores. Top 
 
Course Syllabus Page 3
Technical Requirements
In addition to a confident level of computer and Internet literacy, certain minimum technical requirements must be met to enable a successful learning experience. Please review the important technical requirements and the web browser configuration information. 
Server Unavailability or Other Technical Difficulties:
The University is committed to providing a reliable online course system to all users. However, in the event of any unexpected server outage or any unusual technical difficulty which prevents students from completing a time sensitive assessment activity, the instructor will extend the time windows and provide an appropriate accommodation based on the situation. Students should immediately report any problems to the instructor and also contact the UTD eLearning Help Desk: http://www.utdallas.edu/elearninghelp, 1-866-588-3192. The instructor and the UTD eLearning Help Desk will work with the student to resolve any issues at the earliest possible time.
 
Course Access and Navigation
This course was developed using a web course tool called eLearning. It is to be delivered entirely online. Students will use their UTD NetID account to login to the course through UTD Galaxy: http://galaxy.utdallas.edu or directly at http://elearning.utdallas.edu. Please see more details on course access and navigation information.  To get started with an eLearning course, please see the Getting Started: Student eLearning Orientation. UTD provides eLearning technical support 24 hours a day/7 days a week. The services include a toll free telephone number for immediate assistance (1-866-588-3192), email request service, and an online chat service. The UTD user community can also access the support resources such as self-help resources and a Knowledge Base. Please use this link to access the UTD eLearning Support Center: http://www.utdallas.edu/elearninghelp.  Top 
Communications
This eLearning course has built-in communication tools which will be used for interaction and communication. Some external communication tools such as regular email and a web conferencing tool may also be used during the semester. For more details, please see communication tool information.  Another communication tool available to students is live voice chat in the 3D virtual world of Second Life. Instructions for accessing the UTD SOM Island in Second Life can be found at http://som.utdallas.edu/somResources/eLearning/faculty/secondLife.php. 
Virtual Classroom Citizenship:
 The same guidelines that apply to traditional classes should be observed in the virtual classroom environment. Please use proper etiquette when interacting with class members and the professor.

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