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ACCT 303.002 Intermediate Accounting IInstructor: Timothy G. BryanEmail: tgbryan@usi.eduPhone: Office: 812-461-5386 Cell: 812-499-5737Office Hours: M & W 1:00 p.m. to 2:50 p.m.Online Meeting: As requestedOffice Number: BE 20763 Credit hoursFall 2016: T 6:00 p.m.- 8:45 p.m., BE 0005Prerequisite(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. You will also need the Top Hatapplication available from the bookstore.Page 1 of 6

Grading MethodsTentativeFour In-Class ExamsComprehensive Final ExamMy Accounting Lab HomeworkProjectsTopHat QuizzesProfessionalismTotal400 pts200131405020841 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.PointsPercentageA749-84189.1100%B 724-74886.189.0%B665-72379.186.0%C 640-66476.179.0%C581-63969.176.0%D 556-58066.169.0%D497-55559.166.0%F 497Below59.1%ExamsThere will be four exams during the term; all four exams will cover the indicated chapters. All concepts(whether covered in class or not) presented in the textbook chapters assigned for the indicated test aresubject to being tested unless otherwise noted. The final exam is comprehensive. These exams will beclosed-text and closed-notebook tests. To assure academic integrity and fairness to all, make-up examswill NOT be given except for University sponsored activities. If you make arrangements in advance ofmissing the test and you have what I consider an acceptable excuse for missing the exam, the 100 pointsfor the missed exam and the related content will be added to the final; otherwise, you will receive a zero(0) on the 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 theend of the class period day following the completion of the chapter in question and are listed in MyAccounting Lab. My Accounting Lab homework may be completed late for 70% of earned credit.Students are urged to complete all homework even if late (70% is much better than 0%!). Numerousadditional assignments are available for each Chapter in My Accounting Lab. The assigned homeworkand reading is 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 in class on the due date listed in the calendar.Page 2 of 6

QuizzesQuizzes may be given during any class utilizing the TopHat application. If you are tardy, you will notreceive any additional time to complete the quiz. If you are absent for any reason other than aUniversity activity such as class trip or varsity sports you will not be able to make up a quiz.Professionalism PointsProfessionalism points will be awarded based on your professional behavior during class. This includesparticipation, demeanor, attentiveness, friendliness, using proper professional etiquette as to cell phoneusage while in class, and attendance.Course Policies NetiquetteAll class communications and interactions with other students and the professor should followcommon social standards for respect and courtesy. Learn about the Core Rules of Netiquette sothat 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 Requirementsoooo A Reliable Computer: a dedicated computer with an updated operating system, such asWindows 7 or later, or Mac OSX.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.Microsoft Office & Adobe Acrobat Reader installed.Supported Web Browser: Firefox, Google Chrome, or Safari.Minimum Technical SkillsNavigating the Blackboard, Uploading assignments In-Class DiscussionsAll students are expected to come to class having read the day’s discussion topic.Page 3 of 6

Class AttendanceRegular attendance is encouraged and, indeed, is a necessary condition for satisfactoryperformance in this course. While it is understandable that absence from class is occasionallyunavoidable, each student is responsible for making up any missed assignments or lecturenotes. Should an anticipated absence occur, please let me know as soon as possible, so that anychange in assignments for that date may be made available. Remember that late homework willbe penalized, so if you must miss class, be sure to turn in your homework in advance. It is veryimportant to prepare for and participate in class discussion. This interaction is critical to fulldevelopment and understanding of many of the topics considered in this course. Electronic Mail & the InternetThis 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. Cell Phones and Other DevicesIf your electronic device disturbs the class, you may lose at least 10 professionalism points peroccurrence, and you will be asked to leave class for the rest of the day. The only exception tothis policy will occur due to a family medical situation that you discuss with me at the beginningof the semester (or as soon as you become aware of the medical problem) and for which youpresent written proof. On test day, all electronic devices (except calculators) must be on topof your desk closed or face down.If your behavior disturbs the class, you may be asked to leave the classroom and you will lose 10professionalism points. All students are expected to be respectful of each other and me. Thisincludes speaking in a reasonable tone, no vulgar language and being quiet during lecturesunless called upon. Academic DishonestyStudents 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. 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/ .Page 4 of 6

Disability StatementIf you have a disability for which you may require academic accommodations for this class,please register with Disability Resources (DR) as soon as possible. Students who have anaccommodation letter from DR are encouraged to meet privately with course faculty to discussthe provisions of those accommodations as early in the semester as possible. To qualify foraccommodation assistance, students must first register to use the disability resources in DR,Science Center Rm. 2206, 812-464-1961, http://www.usi.edu/disabilities. To help ensure thataccommodations will be available when needed, students are encouraged to meet with coursefaculty at least 7 days prior to the actual need for the accommodation. However, if you will be inan internship, field, clinical, student teaching, or other off-campus setting this semester pleasenote that approved academic accommodations may not apply. Please contact DisabilityResources as soon as possible to discuss accommodations needed for access while in this setting. Sexual MisconductUSI 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 avoidan “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-deskPage 5 of 6