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ACC304
Preview:i ACC304i :i Intermediatei Accountingi II
Coursei Guide
Prerequisites
ACC303
Coursei Description
Topicsi coveredi includei thei accountingi fori inventories;i property,i plant,i andi equipment;i intangiblei
assets;i currenti liabilities,i non-currenti liabilities,i andi contingencies;i andi stockholders'i equity.i Thei
materiali refersi toi pronouncementsi ofi thei Financiali Accountingi Standardsi Boardi (FASB)i andi thei
Americani Institutei ofi Certifiedi Publici Accountantsi (AICPA).
Instructionali Materials
Requiredi Resources
Donaldi Keiso.i 2019.i Intermediatei Accounting.i ACC304i Blackboardi Course.i
https://www.strayerbookstore.com
Note:i Thisi isi ai textbooki uniquelyi createdi fori Strayer.i Thei contentsi ofi thei booki differi fromi thei
nationali title.
WileyPLUSi accessi code.i Noi date.i ACC304i Wileyi Accessi Code.
Financiali Accountingi Standardsi Board.i Noi date.i FASBi Accountingi Standardsi Codification.i
https://asc.fasb.org/home
Optionali Resources
Financiali Accountingi Standardsi Board.i Noi date.i Abouti thei FASB.i
https://www.fasb.org/jsp/FASB/Page/SectionPage&cid=1176154526495
i 2020i Strayeri University.i Alli Rightsi Reserved.i Thisi documenti containsi Strayeri Universityi Confidentiali andi Proprietaryi
informationi andi mayi noti bei copied,i furtheri distributed,i ori otherwisei disclosedi ini wholei ori ini part,i withouti thei expressedi writteni
permissioni ofi Strayeri University.
i 2022i Strategici Education,i Inc.,i Versioni 2
i 2020i Strayeri University.i Alli Rightsi Reserved.i Thisi documenti containsi Strayeri Universityi Confidentiali andi Proprietaryi
informationi andi mayi noti bei copied,i furtheri distributed,i ori otherwisei disclosedi ini wholei ori ini part,i withouti thei expressedi written
permissioni ofi Strayeri University.
i 2022i Strategici Education,i Inc.,i Versioni 2
Associationi ofi Internationali Certifiedi Professionali Accountants.i 2020.i Thisi Wayi toi CPA.i
https://thiswaytocpa.com/
Kimi Drumgo.i 2019.i Howi ai Landmarki AICPAi Resolutioni Helpedi Diversifyi thei Profession.i
http://libdatab.strayer.edu/login?url=https://search.ebscohost.com/login.aspx?i
direct=true&db=edb&AN=140195638&site=eds-live&scope=site
Orumei Hays.i 2019.i Futurei Professionals,i ini Theiri Owni Words.i http://libdatab.strayer.edu/login?i
url=https://search.ebscohost.com/login.aspx?direct=true&db=bth&AN=138582799&site=eds-i
live&scope=site
Susani B.i Anders.i 2019.i Accountingi Careeri andi Educationi Resources.i
http://libdatab.strayer.edu/login?url=https://search.ebscohost.com/login.aspx?i
direct=true&db=bth&AN=138582810&site=eds-live&scope=site
Coursei Learningi Outcomes
1
Examinei industryi researchi asi iti relatesi toi ai balancei sheet.
2
Analyzei thei impacti ofi differentiali factorsi oni accountingi risksi andi balancei
sheets.
3
Reviewi thei keyi conceptsi andi terminologyi ofi accountingi principles,i includingi
balancei sheets,i valuation,i longi termi assets,i andi standardsi codification.
4
Reviewi thei keyi conceptsi andi terminologyi ofi accountingi principles,i includingi
intangiblei assets,i liabilities,i stockholdersi andi securities.
Weeklyi Coursei Schedule
Weeki 1i -i Toi Doi List
WileyPLUS:i Readi Chapteri 8i ini Intermediatei Accounting.
Learn:i Reviewi thei optionali PowerPointi andi Notes.
i 2020i Strayeri University.i Alli Rightsi Reserved.i Thisi documenti containsi Strayeri Universityi Confidentiali andi Proprietaryi
informationi andi mayi noti bei copied,i furtheri distributed,i ori otherwisei disclosedi ini wholei ori ini part,i withouti thei expressedi written
permissioni ofi Strayeri University.
i 2022i Strategici Education,i Inc.,i Versioni 2
Weeki 1i -i Toi Doi List
Learn:i Reviewi thei optionali Chapteri Walkthroughi video.
WileyPLUS:i Completei Chapteri 8i practice.
WileyPLUS:i Completei thei Chapteri 8i homework.
Discuss:i Introducei yourselfi andi completei thei discussion,i Inventoryi Valuations.
WileyPLUS:i Completei thei Chapteri 8i quiz.
Weeki 2i -i Toi Doi List
WileyPLUS:i Readi Chapteri 9i ini Intermediatei Accounting.
Learn:i Reviewi thei optionali PowerPointi andi Notes.
Learn:i Reviewi thei optionali Chapteri Walkthroughi video.
WileyPLUS:i Completei thei Chapteri 9i practice.
WileyPLUS:i Completei thei Chapteri 9i homework.
Discuss:i Participatei ini thei discussion,i Grossi Profiti andi Endingi Inventoryi Connections.
WileyPLUS:i Completei thei Chapteri 9i quiz.
Weeki 3i -i Toi Doi List
WileyPLUS:i Readi Chapteri 10i ini Intermediatei Accounting.
Learn:i Reviewi thei optionali PowerPointi andi Notes.
Learn:i Reviewi thei optionali Chapteri Walkthroughi video.
WileyPLUS:i Completei thei Chapteri 10i practice.
WileyPLUS:i Completei thei Chapteri 10i homework.
i 2020i Strayeri University.i Alli Rightsi Reserved.i Thisi documenti containsi Strayeri Universityi Confidentiali andi Proprietaryi
informationi andi mayi noti bei copied,i furtheri distributed,i ori otherwisei disclosedi ini wholei ori ini part,i withouti thei expressedi written
permissioni ofi Strayeri University.
i 2022i Strategici Education,i Inc.,i Versioni 2
Weeki 3i -i Toi Doi List
Discuss:i Completei thei discussion,i Acquisitioni andi Disposali ofi Property,i Plant,i andi Equipment.
WileyPLUS:i Completei thei Chapteri 10i quiz.
Weeki 4i -i Toi Doi List
WileyPLUS:
i
Read
i
Chapter
i
11
i
in
i
Intermediate
i
Accounting.
Learn:i Reviewi thei optionali PowerPointi andi Notes.
Learn:i Reviewi thei optionali Chapteri Walkthroughi video.
WileyPLUS:
i
Complete
i
the
i
Chapter
i
11
i
practice.
WileyPLUS:
i
Complete
i
the
i
Chapter
i
11
i
homework.
Discuss:i Completei thei discussion,i Depreciationi andi Impairments.
WileyPLUS:
i
Complete
i
the
i
Chapter
i
11
i
quiz.
Prepare:i Reviewi thei instructionsi andi scoringi guidei fori thei assignmenti duei ini Weeki 5.
Weeki 5i -i Toi Doi List
WileyPLUS:i Completei thei Midtermi Exam:i Chaptersi 811.
Assignment:i Completei andi submiti thei FASBi Codificationi assignment.
Weeki 6i -i Toi Doi List
WileyPLUS:i Readi Chapteri 12i ini Intermediatei Accounting.
Learn:i Reviewi thei optionali PowerPointi andi Notes.
Learn:i Reviewi thei optionali Chapteri Walkthroughi video.
WileyPLUS:i Completei thei Chapteri 12i practice.
i 2020i Strayeri University.i Alli Rightsi Reserved.i Thisi documenti containsi Strayeri Universityi Confidentiali andi Proprietaryi
informationi andi mayi noti bei copied,i furtheri distributed,i ori otherwisei disclosedi ini wholei ori ini part,i withouti thei expressedi written
permissioni ofi Strayeri University.
i 2022i Strategici Education,i Inc.,i Versioni 2
Weeki 6i -i Toi Doi List
WileyPLUS:i Completei thei Chapteri 12i homework.
Discuss:i Completei thei discussion,i Tangiblei Versusi Intangiblei Assets.
WileyPLUS:i Completei thei Chapteri 12i quiz.
Weeki 7i -i Toi Doi List
WileyPLUS:i Readi Chapteri 13i ini Intermediatei Accounting.
Learn:i Reviewi thei optionali PowerPointi andi Notes.
Learn:i Reviewi thei optionali Chapteri Walkthroughi video.
WileyPLUS:i Completei thei Chapteri 13i practice.
WileyPLUS:i Completei thei Chapteri 13i homework.
Discuss:i Participatei ini thei discussion,i Accountingi fori ai Currenti Liability.
WileyPLUS:i Completei thei Chapteri 13i quiz.
Prepare:i Reviewi thei instructionsi andi scoringi guidei fori thei assignmenti duei ini Weeki 8.
Weeki 8i -i Toi Doi List
WileyPLUS:i Readi Chapteri 14i andi Appendixi Ai ini Intermediatei Accounting.
Learn:i Reviewi thei optionali PowerPointi andi Notes.
Learn:i Reviewi thei optionali Chapteri Walkthroughi video.
WileyPLUS:i Completei thei Chapteri 14i practice.
WileyPLUS:i Completei thei Chapteri 14i homework.
Discuss:i Participatei ini thei discussion,i Managingi Long-Termi Liabilities.
i 2020i Strayeri University.i Alli Rightsi Reserved.i Thisi documenti containsi Strayeri Universityi Confidentiali andi Proprietaryi
informationi andi mayi noti bei copied,i furtheri distributed,i ori otherwisei disclosedi ini wholei ori ini part,i withouti thei expressedi written
permissioni ofi Strayeri University.
i 2022i Strategici Education,i Inc.,i Versioni 2
Weeki 8i -i Toi Doi List
WileyPLUS:i Completei thei Chapteri 14i quiz.
Assignment:i Completei andi submiti thei assignment,i Accountingi fori Privatei Versusi Publici
Companies.
Weeki 9i -i Toi Doi List
WileyPLUS:i Readi Chapteri 15i ini Intermediatei Accounting.
Learn:i Reviewi thei optionali PowerPointi andi Notes.
Learn:i Reviewi thei optionali Chapteri Walkthroughi video.
WileyPLUS:i Completei thei Chapteri 15i practice.
WileyPLUS:i Completei thei Chapteri 15i homework.
Discuss:i Participatei ini thei discussion,i Stockholders'i Equity.
WileyPLUS:i Completei thei Chapteri 15i quiz.
Weeki 10i -i Toi Doi List
WileyPLUS:i Readi Chapteri 16i ini Intermediatei Accounting.
Learn:i Reviewi thei optionali PowerPointi andi Notes.
Learn:i Reviewi thei optionali Chapteri Walkthroughi video.
WileyPLUS:i Completei thei Chapteri 16i practice.
WileyPLUS:i Completei thei Chapteri 16i homework.
Discuss:i Completei thei discussion,i Convertiblei Debti Versusi Debti Issuedi Withi Stocki Warrants.
WileyPLUS:i Completei thei Chapteri 16i quiz.
i 2020i Strayeri University.i Alli Rightsi Reserved.i Thisi documenti containsi Strayeri Universityi Confidentiali andi Proprietaryi
informationi andi mayi noti bei copied,i furtheri distributed,i ori otherwisei disclosedi ini wholei ori ini part,i withouti thei expressedi written
permissioni ofi Strayeri University.
i 2022i Strategici Education,i Inc.,i Versioni 2
Weeki 11i -i Toi Doi List
Discuss:i Completei thei discussion,i Youri Futurei ini Accounting.
WileyPLUS:i Completei thei finali exam.
Gradingi Scale
Participation
Discussioni Participation
150
15%
Assignment
Weeki 1i -i Practice:i Chapteri 8
12.5
1.25%
Weeki 1i -i Homework:i Chapteri 8
20
2%
Weeki 1i -i Quiz:i Chapteri 8
12.5
1.25%
Weeki 2i -i Practice:i Chapteri 9
12.5
1.25%
Weeki 2i -i Homework:i Chapteri 9
20
2%
Weeki 2i -i Quiz:i Chapteri 9
12.5
1.25%
Weeki 3i -i Practice:i Chapteri 10
12.5
1.25%
Weeki 3i -i Homework:i Chapteri 10
20
2%
Weeki 3i -i Quiz:i Chapteri 10
12.5
1.25%
Weeki 4i -i Practice:i Chapteri 11
12.5
1.25%
Weeki 4i -i Homework:i Chapteri 11
20
2%
Weeki 4i -i Quiz:i Chapteri 11
12.5
1.25%
Weeki 5i -i Midtermi Exam:i Chaptersi 8-11
100
10%
Weeki 5i Assignmenti -i FASBi Codification
130
13%
i 2020i Strayeri University.i Alli Rightsi Reserved.i Thisi documenti containsi Strayeri Universityi Confidentiali andi Proprietaryi
informationi andi mayi noti bei copied,i furtheri distributed,i ori otherwisei disclosedi ini wholei ori ini part,i withouti thei expressedi written
permissioni ofi Strayeri University.
i 2022i Strategici Education,i Inc.,i Versioni 2
Assignment
Weeki 6i -i Practice:i Chapteri 12
12.5
1.25%
Weeki 6i -i Homework:i Chapteri 12
20
2%
Weeki 6i -i Quiz:i Chapteri 12
12.5
1.25%
Weeki 7i -i Practice:i Chapteri 13
12.5
1.25%
Weeki 7i -i Homework:i Chapteri 13
20
2%
Weeki 7i -i Quiz:i Chapteri 13
12.5
1.25%
Weeki 8i -i Practice:i Chapteri 14
12.5
1.25%
Weeki 8i -i Homework:i Chapteri 14
20
2%
Weeki 8i -i Quiz:i Chapteri 14
12.5
1.25%
Weeki 8i Assignmenti -i Accountingi fori Privatei Versusi
Publici Companies
115
11.5%
Weeki 9i -i Practice:i Chapteri 15
12.5
1.25%
Weeki 9i -i Homework:i Chapteri 15
20
2%
Weeki 9i -i Quiz:i Chapteri 15
12.5
1.25%
Weeki 10i -i Practice:i Chapteri 16
12.5
1.25%
Weeki 10i -i Homework:i Chapteri 16
20
2%
Weeki 10i -i Quiz:i Chapteri 16
12.5
1.25%
Weeki 11i -i Finali Exam
100
10%
Totals
1000
100%
Finali Coursei Grade
Uniquei Coursei Features
Gradingi Scalei Notation
Pleasei consulti thei Universityi Catalogi andi youri academici advisori toi determinei thei finali gradei neededi ini
thisi classi toi satisfyi youri specifici degreei conferrali requirements.
Academici Integrity
Pleasei bei surei toi reviewi thei entirei Academici Integrityi Policyi ini thei Studenti Handbooki beforei
submittingi anythingi ini thisi course.i Ini orderi toi enforcei itsi Academici Integrityi Policy,i thei Universityi
reservesi thei righti toi reviewi anyi worki (drafti ori otherwise)i ori exami submittedi byi ai studenti duringi hisi ori heri
entirei academici careeri ati Strayer.
Labi Participationi andi Attendancei Policy
Note:i Thisi coursei usesi WileyPLUSi toi supporti youri learning.i Gradedi activitiesi ini WileyPLUSi willi counti
fori attendance.
Assignments
Weeki 5i Assignmenti -i FASBi Codificationi
Summary
i 2020i Strayeri University.i Alli Rightsi Reserved.i Thisi documenti containsi Strayeri Universityi Confidentiali andi Proprietaryi
informationi andi mayi noti bei copied,i furtheri distributed,i ori otherwisei disclosedi ini wholei ori ini part,i withouti thei expressedi writteni
permissioni ofi Strayeri University.
i 2022i Strategici Education,i Inc.,i Versioni 2
Points
Percentage
Grade
900i -i 1000
90%i -i 100%
A
800i -i 899
80%i -i 89%
B
700i -i 799
70%i -i 79%
C
600i -i 699
60%i -i 69%
D
0i -i 599
59%i andi below
F
i 2020i Strayeri University.i Alli Rightsi Reserved.i Thisi documenti containsi Strayeri Universityi Confidentiali andi Proprietaryi
informationi andi mayi noti bei copied,i furtheri distributed,i ori otherwisei disclosedi ini wholei ori ini part,i withouti thei expressedi written
permissioni ofi Strayeri University.
i 2022i Strategici Education,i Inc.,i Versioni 2
Clicki thei linkedi activityi titlei toi accessi thisi assignment.
Text
Overview
Thei Financiali Accountingi Standardsi Boardi (FASB)i isi ai domestic,i not-for-profiti organizationi basedi ini
Connecticut.i Fori morei thani 40i years,i thei FASBi hasi helpedi seti reportingi standardsi withini thei
accountingi trade.i Visiti thei FASBi websitei andi readi Abouti thei FASBi toi learni morei abouti itsi history.
Onei ofi thei FASB'si majori contributionsi toi thei accountingi professioni isi thei FASBi Codification.i
Codificationi contenti isi organizedi byi subjecti matteri ini ai hierarchy.i Thei outlinei formati providesi ani
easy-to-navigatei structurei thati youi cani usei toi geti informationi regardingi youri specifici topici ofi
interest.
Thei codification'si hierarchyi beginsi withi thei followingi fouri highesti levels:
Area.i
Topic.i
Subtopic.i
Section.
First,i selecti ai hierarchy,i beginningi withi thei areai ofi interest.i Then,i picki thei topici withini thei area,i theni thei
subtopic,i andi theni thei section.i Areas,i Topics,i andi Subtopicsi arei landingi pagesi thati containi tablesi ofi
contents.i Sectionsi arei thei onlyi pagesi thati havei codificationi content.
Fori example,i ifi youi wantedi toi researchi costingi inventory,i youi wouldi clicki oni thei following:i Assetsi >i 330i
Inventoryi >i 10i Overalli >i 30i Initiali Measurementi >i Generali >i 30-1i Costi Basis.
Youi wouldi theni seei thei detailedi codificationi specifici toi costingi inventory.
Althoughi therei arei thousandsi ofi sectionsi withini thei hundredsi ofi subtopics,i oncei youi practicei andi
geti usedi toi movingi aroundi ini thei codification,i iti isi easyi toi researchi youri accountingi topics.i Youi mayi findi
yourselfi utilizingi iti noti onlyi fori classi researchi buti alsoi fori topicsi youi arei workingi oni ini youri
professionali life.
Note:i Oncei youi havei selectedi ai subtopic,i youi mayi findi iti usefuli toi clicki Combinei Subsections.i
Thisi willi showi thei differenti subsectionsi andi theiri contenti oni onei page,i allowingi youi toi quicklyi scani andi
reviewi areasi ofi interesti toi you.