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MASTER SYLLABUS

Master Syllabus

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Administrative Unit: Business Administration Department
Course Prefix and Number: ACCT 384
Course Title: Intermediate Accounting III
Number of:
Credit Hours 3
Lecture Hours 3
Lab Hours 0
Catalog Description:

Development of accounting theory and practice as applied to: conceptual framework and financial reporting, complexities of revenue recognition, leases, income taxes, pensions, accounting changes and error correction. Prerequisite: ACCT 383.

 
Prerequisite(s) / Corequisite(s): ACCT 383.
 
Course Rotation for Day Program: Occasional offering.
 
Text(s): Most current editions of the following:

Required: Most current editions of one of the following:



Intermediate Accounting
By Kieso, Donald E., Jerry J. Weygandt, and Terry D. Warfield. (Wiley)
Recommended
Intermediate Accounting
By Stice, James, Earl Kay Stice, and Fred Skousen (ITP)
Recommended
 
Course Objectives
  • To apply accounting theory to financial accounting problems and to financial statements.
  • To engage in oral and written communication, as well as critical and creative thinking.
  • To develop skills in information technology, self-study and applied research.
  • To promote ethical awareness and professional responsibilities.
  •  
    Measurable Learning
    Outcomes:

  • Explain the institutional structure of financial accounting.
  • Explain the conceptual framework of financial reporting.
  • Explain the complexities of revenue recognition.
  • Explain the accounting concept for leases.
  • Explain accounting for income tax allocation.
  • Explain accounting for pensions.
  • Explain accounting for changes and error correction.

  •  
    Topical Outline:

    • Revenue recognition • Income taxes • Pensions, post retirement benefits • Leases • Accounting changes • Statement of cash flows • Full disclosure

     

    Recommended maximum class size for this course: 30

     
    Library Resources:

    Online databases are available at http://www.ccis.edu/offices/library/index.asp. You may access them from off-campus using your CougarTrack login and password when prompted.

     
    Prepared by: Thomas Stauder Date: September 18, 2013
    NOTE: The intention of this master course syllabus is to provide an outline of the contents of this course, as specified by the faculty of Columbia College, regardless of who teaches the course, when it is taught, or where it is taught. Faculty members teaching this course for Columbia College are expected to facilitate learning pursuant to the course objectives and cover the subjects listed in the topical outline. However, instructors are also encouraged to cover additional topics of interest so long as those topics are relevant to the course's subject. The master syllabus is, therefore, prescriptive in nature but also allows for a diversity of individual approaches to course material.

    Office of Academic Affairs
    12/04