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ACCT 303 Intermediate Accounting IInstructor: Timothy G. BryanOffice Hours: As requested.Email: tgbryan@usi.eduOnline Meeting: As requested.Phone: Office: 812-461-5386 Cell: 812-499-5737Office Number: BE 2076You may text or call my cell after 7:00 a.m. and before 9:00 p.m. any day3 Credit hoursFall 2017: OnlinePrerequisite(s): ACCT 201 & 202Course DescriptionACCT 303 represents an intensive study and application of the generally accepted accounting principles(GAAP) for asset valuation, income measurement, and financial statement presentation for businessorganizations, including the processes through which GAAP has evolved. The emphasis in this course ison the basic financial statements and related footnotes, the time value of money, the valuation andpresentation of assets, and related income statement accounts, and other special accounting topics.Course Learning OutcomesBy the end of this course, students should be able to: Demonstrate an understanding of the development of financial accounting standards and theaccounting information system flow.Prepare a balance sheet and an income statement and discuss the statement of cash flows.Demonstrate basic accounting research skills.Identify accounting topics where time value of money is relevant and apply expected cash flowsto present and future value measurement.Apply GAAP to asset valuation, revenue recognition, and revenue measurement.Program Learning Objectives ACCT 303 is one of 3 courses designed to prepare accounting majors to prepare and interpretfinancial statements, analyze company performance and apply GAAP to financial transactions.Textbook and ApplicationsYou are required to have: Intermediate Accounting, Gordon, Raedy and Sannelle, Pearson PublishingISBN 978-0-13-216230-2 with “My Accounting Lab” access code.Page 1 of 6

Grading MethodsTentativeFour ExamsComprehensive Final ExamMy Accounting Lab HomeworkProjectsQuizzesTotal400 pts2001314060831 ptsFinal total points may vary from the above total.I round final grades to the nearest tenth of a percent and then round up in determining final grades. Asexamples, 79.04 rounds to 79.0 and receives a C . 79.07 rounds to 79.1 and receives a B.PointsPercentageA741-83189.1100%B 716-74086.189.0%B658-71579.186.0%C 633-65776.179.0%C575-63269.176.0%D 550-57466.169.0%D492-54959.166.0%F 492Below59.1%ExamsThere will be four exams during the term; all four exams will cover the indicated chapters in thecalendar. All concepts (whether covered in class or not) presented in the textbook chapters assigned forthe indicated test are subject to being tested unless otherwise noted. The final exam is comprehensive.While you may have access to your book and notes, the examinations are timed. If you need to look upall of the answers, you will not have enough time to complete the tests. Generally, there is a widewindow where the examinations are open online. Often this is several days; therefore, to assureacademic integrity and fairness to all, make-up exams will NOT be given. If you are going to be away,please make reasonable plans to take the examinations. You will receive a zero (0) on any missed exam.HomeworkAssignments are to be prepared by each individual student. They are not group projects.My Accounting Lab, available through Pearson Publishing is required for the class. The course link to MyAccounting Lab is located in Blackboard. Due dates for each My Accounting Lab assignment will be theSunday following the week the chapter in question should be studied as listed in the calendar and in MyAccounting Lab. My Accounting Lab homework may be completed late for 70% of earned credit. Youare urged to complete all homework even if late (70% is much better than 0%!). Numerous additionalassignments are available for each Chapter in My Accounting Lab. The assigned homework and readingis believed the bare minimum needed. Additional practice on your own is encouraged.There are two accounting research projects and two financial statement analysis cases that should betyped, printed and submitted online through Black Board on the due dates listed in the calendar. I willPage 2 of 6

accept late assignments subject to the 30% penalty mentioned above up until I have graded theassignments and posted the solutions. After that, I will not accept late assignments.QuizzesQuizzes are included in you’re My Accounting Lab assignments. They are also due by Sunday thefollowing the week the chapter in question should be studied as listed in the calendar. The quizzes maybe completed late; however, they will only receive 70% credit of your earned grade.Course Policies NetiquetteAll class communications and interactions with other students and the professor should followcommon social standards for respect and courtesy. Learn about the USI Netiquette Guidelinesso that you can get the most out of your class. Communication ExpectationGenerally, contact me via my email at tgbryan@usi.edu. You may also text me or call me on mycell phone after 7:00 a.m. and before 9:00 p.m. any day. I should respond to texts or emailswithin 24 hours. If I have not, please try again. Occasionally these get lost. Most assignmentswill be graded within 2 days of the due date. Technical Requirementso A Reliable Computer: a dedicated computer with an updated operating system, such asWindows 7 or later, or Mac OSX.o High-Speed Internet Connection: (e.g. DSL or Cable). All USI online students arerequired to have a stable high-speed Internet connection. A wired Internet connection isrecommended for online meeting, exams, and assignment submission.o Microsoft Office & Adobe Acrobat Reader installed.o Supported Web Browser: Firefox, Google Chrome, or Safari.Minimum Technical SkillsNavigating the Blackboard, Uploading assignments Electronic Mail & the Internet This class will make use of email and Blackboard provided by the university to promotecommunication between us and to facilitate the administration of the course. CHECK YOURUNIVERSITY EMAIL REGULARLY.Academic IntegrityStudents are expected to maintain complete honesty and integrity in the academic experiencesboth in and out of the classroom. Any student found guilty of dishonesty including, but notlimited to, plagiarism and/or cheating on an examination will be subject to disciplinary action.For more information, please visit ity.Page 3 of 6

Diversity IssuesThe pursuit of an intellectually open setting for class discussions is one of the goals of the course.Students should feel free to articulate respectfully different perceptions of the social world;however, belittling, abusive, and discriminatory language will not be tolerated under anycircumstances. For more information, please visit http://www.usi.edu/diversityresources/ . Disability StatementIf you have a disability for which you may require academic accommodations for this class,please contact Disability Resources at 812-464-1961 or email Ronda Stone at rfstone@usi.edu assoon as possible. Students who are approved for accommodations by Disability Resourcesshould request their accommodation letter be sent to their online instructors. Due to thenature of online courses some accommodations approved for on campus courses may not apply.Please discuss this with Disability Resources to clarify as needed. Students who receive anaccommodation letter from Disability Resources are encouraged to discuss the provisions ofthose accommodations with their professors before or during the first week of the semester. Ifyou will be in an internship, field, clinical, student teaching, or other off-campus setting thissemester please note that approved academic accommodations may not apply. Please contactDisability Resources as soon as possible to discuss accommodations needed for access while inthis setting. For more information, please visit the Disability Resources websiteat www.usi.edu/disabilities. Title IX, Sexual Assault and Gender Violence PolicyUSI does not tolerate acts of sexual misconduct, including sexual harassment and all forms ofsexual violence. If you have experienced sexual misconduct, or know someone who has, theUniversity can help. It is important to know that federal regulations and University policyrequire faculty to promptly report incidences of potential sexual misconduct known to them tothe Title IX Coordinator to ensure that appropriate measures are taken and resources are madeavailable. The University will work with you to protect your privacy by sharing information withonly those who need to know to ensure we can respond and assist. If you are seeking help andwould like to speak to someone confidentially, you can make an appointment with a counselorin the University Counseling Center. Find more information about sexual violence, includingcampus and community resources at www.usi.edu/stopsexualassault. Class Withdrawal & Incomplete PolicyIt is the student’s responsibility to officially drop/withdraw from any courses before thedeadline. The university does not withdraw students from any classes. Please refer to the USIAcademic Calendar (https://www.usi.edu/registrar/academic-calendar ) for specific dates. Formore information, please visit http://www.usi.edu/registrar.Under special circumstances, students may petition for an incomplete grade. However, it is up tothe course instructor to decide if an incomplete will be granted. Students receiving anincomplete grade will need to complete all course requirements by the agreed deadline to avoidPage 4 of 6

an “F” grade.Technical Support IT Help Desk SupportSince I am not trained as a technology expert, I will not be able to assist you with your technicalneeds. Please contact the Help Desk at (812) 465-1080 or send an email to it@usi.edu fortechnical support. To learn more about the USI helpdesk, please help-desko Blackboard SupportIf you would like to speak to a support technician, you can call (812) 465-1080 during normalUSI business hours (8am-4:30pm, Monday-Friday). Click on the following link for more FAQabout Blackboard or-students. Online Learning Office Supporto Web Meeting Support (e.g. Zoom)For issues involving web meeting setup/host/participation, please contact Online Learningat (812) 228-5124 or send an email to online.support@usi.edu Privacy Policies & Accessibility StatementsFor detailed information about the privacy policies and accessibility statements of the coursetechnologies, please t-services/.Syllabus Change PolicyThis syllabus is subject to change with reasonable advance notice.Course Outline and ScheduleThe course schedule is located in Black Board.Academic Support Services The Writing LabThe Writers' Room serves as a resource for undergraduate writers by providing assistance frompeer writing consultants, a comfortable writing environment, and reference cademic-skills/tutoring/writers-room David L. Rice Libraryhttp://www.usi.edu/library Counseling CenterThe Counseling Center is open every Monday through Friday from 8:00 am to 4:30 pm. You’llfind the Counseling Center in the Orr Center, Room 1051; their phone number is ge 5 of 6