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Intermediate Accounting IIFall 2020Course Policies and SyllabusCourse Number: ACG3113Section: 102BInstructor: Dr. Eduardo Roman, CPA, CGMATitle: Associate ProfessorOffice: Daytona Campus Building 200 Room 430Office Hours: Monday through Thursday 2:30 pm to 5:00 pm EST in the Virtual Office or byappointment.Phone: 386-506-3538Fax: 386-506 4492Email: Please use email listed under “Classlist” or Juan.Roman@daytonastate.eduDepartment Homepage: fo.aspx?dept BUSCourse Description: This course is the second of a three-course sequence on the theory and applicationsof the accounting process, standards, and regulations. The focus is on evaluations of the assets, liabilities,and equity accounts. Additional topics include long-term assets, intangible assets, depreciation, liabilities,and earnings per share (Corequisite: ACG3101).Minimum Technical Requirements: Students are required to have Internet Access (as this is a 100%online course). Daytona State College has computers on all campuses with high-speed Internet access and1

Microsoft Office 2013 programs {Word, Excel, Access, and PowerPoint). Students enrolled in thiscourse must be able to: Use all required features of Falcon Online Send and receive attachments via email Create and submit files using Office SuitesStudent Learning Outcomes (SLOs): Upon completion of Intermediate Accounting II, a student shouldbe able to:1.Interpret financial statements using Generally Accepted Accounting Principles (GAAP).2.Differentiate between U.S. GAAP and International Financial Reporting Standards (IFRS).3.Apply diverse presentation and analytical methods to various accounting measurement andfinancial reporting scenarios.4.Evaluate the liquidity, efficiency, solvency, profitability, and market prospects of anorganization through financial ratio analysis techniques.5.Use technology to interpret, analyze, and generate quantitative data pertaining to variousaccounts with a particular emphasis on asset, liability, equity accounts.Learning Methodology: The instructor will guide the students in an active online learning environmentand each student is expected to follow this guidance to influence other classmates in a positive manner.Individually and through teamwork, students will utilize all six levels of learning: Knowledge - Recall and memorization Comprehension - ability to paraphrase and interpret information in one' s own words Application - Use knowledge in a new situation Analysis - break down knowledge into parts and show interrelationship Synthesis - Bring together parts of knowledge together to form a whole2

Evaluation - Make judgements based on given criteriaClass Format: This is a hybrid course. Intermediate Accounting is a combination of accounting theoryand application of that theory. In this class, it is very important to read the chapters and work through thefollowing sequence of assignments in order to gain the maximum benefit from your learning experience;master the Smartbook Activities; solve assigned Homework Exercises and Problems; and completecourses Exams. Weekly classes will be used to work through exercises in Connect. There will be nolectures. Students MUST come to class prepared and read the weeks materials. Prior to taking thiscourse you should have experience working with computer software, Internet, and basic keyboardingskills.Taking a course with distance learning components is somewhat different from your typical classroomexperience. This course is designed to provide you with various tools by which to meet the courseobjectives. You will participate in different forms of interaction with your instructor and fellow studentswith the convenience of working in your own surroundings much of the time. All assignments,discussions, and quizzes are designed to meet the Student Learning Outcomes of this course. Onlinediscussions are a very important part of this course. Our online classroom component is provided andserviced by Falcon Online http://daytonastate.edu/falcononlineRequired Textbook:Options1.Purchase Intermediate Accounting by Spiceland 10th (bundle) ISBN 978-1-2606963252.with Connect (access code) from Daytona State Bookstore or;3.Purchase registration code from McGraw-Hill Connect you first enter Connect ( e-textincluded) ISBN 978-1-260696325 or;4.Start free trial for 14 days of free access.3

****NOTE: McGraw-Hill Connect offers a 14-day trial period access which will be accessed fromwithin your ACG3113 course in Falcon Online. *****Equipment and Supplies: Students must have a computer and reliable, high-speed internet for thiscourse.Classroom PoliciesDisclaimer: Teaching policies and regulations for this course are not open for discussion or negotiation.This syllabus has been constructed to be as complete as possible but is by no means a binding document. Ireserve the right to alter policies, procedures, and the syllabus as needed. Please utilize the websiteregularly as any changes to the syllabus will be posted there.How to proceed through the Course: As in any college course, it is extremely important to read theassigned reading material before beginning the associated activities. As in most classes, you will havetime constraints under which work must be completed. It is very important to keep up with the class tocomplete the course successfully. Remember, your participation and contributions help other students.Skills required for this course include: following instructions, math skills, reading comprehension, timemanagement, and computer skills (e.g. attaching and uploading files, providing live links in discussionforums, installation and use of external computer programs, basic knowledge of Microsoft Office suites,Internet and library research).Handling of Assignments: Assignment availability for quizzes, exams, discussions, and assignments canbe found in Falcon Online and McGraw Hill Connect. Graded course items will have a specific openingdate and a closing date. Deadlines and due dates can be found in McGraw Hill Connect. Regardless ofcircumstances late work is not accepted.You will use the “Connect” site to complete most course work. All course deliverables are individual,working with others whether giving or receiving help will be considered cheating.4

Communication: Students are required to communicate with me through their official College emailaccount. Microsoft Office 365, with 1TB of OneDrive storage, is available to enrolled Daytona StateCollege students. Students are provided a college email address that serves as the student’s official sourcefor college communication. In addition to email, Office 365 provides students with shared calendars, theability to create and edit documents online, team sites, and other collaboration tools. Whether you workon a PC, Mac, tablet or phone, you will have a consistent experience across all of your devices. Theservice includes online versions of Word, PowerPoint, Excel, OneNote, and OneNote Class Notebook.For more information about Office 365, visit the Student Self-Service Help page athttp://daytonastate.edu/help/ and click on Office 365 Find Out More.Students may expect responses to email and phone mail within two business days (excludes weekendsand holidays). Students may expect assignments grades within one week after the deadline. Since this isan online course, students should log in to their course regularly. Regularly means a minimum of threetimes a week.Interaction: Time Management -set a schedule for reading, studying, participating in the discussion forum,and preparing for Quizzes and Exams. Work Through the Course Content - make use of the resources on the content tab; such as, thenarrated power point slides. They will reinforce the student learning outcomes. Get Involved in Your Class - form a study group, ask questions in our discussion forum, andvisit our online classroom frequently. Seek Assistance When Needed - let your instructor know you need help and utilize theAcademic Support Center.5

Attendance and Lateness Policy: Students who stop attending this class will be withdrawn from theclass and receive a final grade of W1 (Withdrawn). Attendance includes participating in online or faceto-face environments as required. For students registered for the hybrid lecture course: Attendance in theface 2 face section is not required but is encouraged to be successful in this course. Students are expectedto arrive to lecture class prepared and on time. Late students should enter quietly.For students registered for the hybrid lecture course or the 100% online course: Online attendance ismandatory. Students are expected to logon to Falcon Online (Desire2Learn) Learning ManagementSystem regularly and to participate in online classroom activities within designated time frames.For Attendance Verification purposes, students must complete and submit by the deadline theIntroduction Discussion to be marked as “Attended” in the course. Students marked as “Not Attended”will be dropped from the course and will not be allowed to be reinstated.Late Work/Make-up Work and Exams: Regardless of circumstances late work is not accepted.Make-up, early release or time extensions of quizzes, exams, assignments, and discussions are notallowed due to the short time frame of this course. Quizzes, exams, assignments, and discussions in theprocess of uploading or posting at the deadline time but do not submit will be considered late. It is theresponsibility of the student to complete graded items on time.Classroom Etiquette: Personal behavior that promotes a classroom atmosphere favorable to instructionand learning is always appropriate, whether in person or online. Concern and respect for others contributeto such an environment. Students should cooperate by willingly demonstrating interest and responsibilityin the classroom.Respect for the individual will be expected and a lack of respect will not be tolerated. Instead ofattempting to itemize a comprehensive list of unacceptable behaviors, two general criteria will be stated:6

A college graduate is expected to be a professional, well-rounded, and motivated job candidate. Towardsthat end, a professional student attitude is encouraged. The ideal individual arrives at each class meetingon time and in appropriate attire. They address other individuals with respect avoiding the use ofprofanity or inflammatory remarks. They project an attentive and concerned classroom demeanor.Important Links: Students will access Connect course resources including eBook reading, InteractivePresentation, LearnSmart, Chapter Preparation, Chapter Assessment and Graded Quizzes and other StudyTools.Connect Assignments: SmartBook Assignments: Students may be required score 100% on SmartBook assignmentsbefore preceding to HOMEWORK assignments. Students may not be able to accessHOMEWORK assignments before successfully completing SmartBook activity. Module Homework: Due dates of Connect Module Homework assignments are noted in theConnect lab. While students are allowed unlimited attempts before the due date, a student loses5% of the total available score for that assignment for each subsequent attempt. Exams: The course will offer two (2) exams, a Midterm and a Final. Exams will consist ofmultiple-choice questions and/or exercises. Exams will be timed and close on dates listed in theConnect lab. A student is allowed two attempts to take exams. However, I reserve the right tochange the number of attempts. Please be advised exams are proctored and ANY integrityviolations will result in an automatic zero and disciplinary action. NO EXCEPTIONS. Weekly Class Participation/Discussions: In an online course, participation is measured bytimely completion of course deliverables and engagement in the discussion forums (i.e. ifapplicable). Therefore, disappearing for weeks at a time and not consistently keeping up withcourse work will negatively affect your participation grade.7