https://atlas.strategiced.com/app#offering/10061537/course/9932893/preview/courseguide
1/11
ACC305
Preview: ACC305 : Intermediate Accounting III
Course Guide
Prerequisites
Course Description
Instructional Materials
ACC304
Topics covered include the accounting for investments, revenue recognition, income taxes, pensions
and postretirement benefits, and leases; accounting changes and error analysis; preparation of the
statement of cash flows; and full disclosure in financial reporting. The material refers to
pronouncements of the Financial Accounting Standards Board (FASB) and the American Institute of
Certified Public Accountants (AICPA).
Required Resources
Donald Keiso. 2019. Intermediate Accounting. ACC305 Blackboard
course. https://www.strayerbookstore.com
Note: This is a textbook uniquely created for Strayer. The contents of the book differ from the
national title.
WileyPLUS. No date. ACC305 Wiley Access Code.
This course uses WileyPLUS. Please view the WileyPLUS tab in the left-hand menu for
additional details.
Ⓒ 2020 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary
information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed
written permission of Strayer University.
https://atlas.strategiced.com/app#offering/10061537/course/9932893/preview/courseguide
2/11
Course Learning Outcomes
Weekly Course Schedule
International Financial Reporting Standards. No date. IFRS | International Financial Reporting
Standards. https://www.ifrs.org/
Optional Resources
Josef Rashty. September 2018. The New Guidance for Goodwill Impairment. https://search-
ebscohost-com.libdatab.strayer.edu/login.aspx?direct=true&db=bth&AN=131624667&site=ehost-
live&scope=site
Ken Tysiac. October 25, 2018. FASB Permits New Benchmark Rate for Hedge Accounting.
https://www.journalofaccountancy.com/news/2018/oct/new-fasb-benchmark-rate-for-hedge-
accounting-201819988.html
Amy Vetter. October 15, 2018. What CPAs Should Know About Machine Learning vs. Deep
Learning. https://www.journalofaccountancy.com/newsletters/2018/oct/artificial-intelligence-
terminology.html
Academic Accounting Association. No date. FASB Accounting Standards Codification.
http://www2.aaahq.org/ascLogin.cfm
Note: A login and password are required to access this site and are available from your
professor.
Outline the requirements for full disclosure in financial reporting.
1
Demonstrate the proper accounting for investments, revenue recognition,
income taxes, pensions and postretirement benefits, leases, and accounting
changes and error analysis, including the required journal entries, and
supporting calculations.
2
Prepare a statement of cash flows under the indirect method.
3
Ⓒ 2020 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary
information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed
written permission of Strayer University.
https://atlas.strategiced.com/app#offering/10061537/course/9932893/preview/courseguide
3/11
Week 1 - To Do ListWeek 1 - To Do List
WileyPLUS: Read Chapter 17 in Intermediate
Accounting.
Learn: Review the Chapter 17 PowerPoint.
WileyPLUS: Watch the optional Chapter 17 Walkthrough video.
WileyPLUS: Complete the Chapter 17 practice.
WileyPLUS: Complete the Chapter 17 homework.
Discuss: Introduce yourself and complete the discussion, Debt and Equity Investments.
WileyPLUS: Complete the Chapter 17 quiz.
Week 2 - To Do List
WileyPLUS: Read Chapter 18 in Intermediate
Accounting.
Learn: Review the Chapter 18 PowerPoint.
WileyPLUS: Watch the optional Chapter 18 Walkthrough video.
WileyPLUS: Complete the Chapter 18 practice.
Ⓒ 2020 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary
information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed
written permission of Strayer University.
https://atlas.strategiced.com/app#offering/10061537/course/9932893/preview/courseguide
4/11
Week 2 - To Do List
WileyPLUS: Complete the Chapter 18 homework.
Discuss: Complete the discussion, Revenue Recognition.
WileyPLUS: Complete the Chapter 18 quiz.
Week 3 - To Do List
WileyPLUS: Read Chapter 19 in Intermediate
Accounting.
Learn: Review the Chapter 19 PowerPoint.
WileyPLUS: Watch the optional Chapter 19 Walkthrough video.
WileyPLUS: Complete the Chapter 19 practice.
WileyPLUS: Complete the Chapter 19 homework.
Discuss: Complete the discussion, Accounting for Deferred Tax Assets and Liabilities.
WileyPLUS: Complete the Chapter 19 quiz.
Week 4 - To Do List
Ⓒ 2020 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary
information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed
written permission of Strayer University.
https://atlas.strategiced.com/app#offering/10061537/course/9932893/preview/courseguide
5/11
Week 4 - To Do List
WileyPLUS: Read Chapter 20 in Intermediate
Accounting.
Learn: Review the Chapter 20 PowerPoint.
WileyPLUS: Watch the optional Chapter 20 Walkthrough video.
WileyPLUS: Complete the Chapter 20 practice.
WileyPLUS: Complete the Chapter 20 homework.
Discuss: Complete the discussion, Pensions and Postretirement Benefits.
WileyPLUS: Complete the Chapter 20 quiz.
Week 5 - To Do List
Discuss: Compete the discussion, GAAP.
WileyPLUS: Complete the Midterm Exam: Chapters 17–20.
Week 6 - To Do List
WileyPLUS: Read Chapter 21 in Intermediate
Accounting.
Ⓒ 2020 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary
information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed
written permission of Strayer University.
https://atlas.strategiced.com/app#offering/10061537/course/9932893/preview/courseguide
6/11
Week 6 - To Do List
Learn: Review the Chapter 21 PowerPoint.
WileyPLUS: Watch the optional Chapter 21 Walkthrough video.
WileyPLUS: Complete the Chapter 21 practice.
WileyPLUS: Complete the Chapter 21 homework.
Discuss: Compete the discussion, Accounting for Leases.
WileyPLUS: Complete the Chapter 21 quiz.
Week 7 - To Do List
WileyPLUS: Read Chapter 22 in Intermediate
Accounting.
Learn: Review the Chapter 22 PowerPoint.
WileyPLUS: Watch the optional Chapter 22 Walkthrough video.
WileyPLUS: Complete the Chapter 22 practice.
WileyPLUS: Complete the Chapter 22 homework.
Ⓒ 2020 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary
information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed
written permission of Strayer University.
https://atlas.strategiced.com/app#offering/10061537/course/9932893/preview/courseguide
7/11
Week 7 - To Do List
Discuss: Complete the discussion, Accounting Change and Analysis.
WileyPLUS: Complete the Chapter 22 quiz.
Week 8 - To Do List
WileyPLUS: Read Chapter 23 in Intermediate
Accounting.
Learn: Review the Chapter 23 PowerPoint.
WileyPLUS: Watch the optional Chapter 23 Walkthrough video.
WileyPLUS: Complete the Chapter 23 practice.
WileyPLUS: Complete the Chapter 23 homework.
Discuss: Complete the discussion, Statement of Cash Flows.
WileyPLUS: Complete the Chapter 23 quiz.
Week 9 - To Do List
WileyPLUS: Read Chapter 24 in Intermediate
Accounting.
Ⓒ 2020 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary
information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed
written permission of Strayer University.
https://atlas.strategiced.com/app#offering/10061537/course/9932893/preview/courseguide
8/11
Week 9 - To Do List
Learn: Review the Chapter 24 PowerPoint.
WileyPLUS: Watch the optional Chapter 24 Walkthrough video.
WileyPLUS: Complete the Chapter 24 practice.
WileyPLUS: Complete the Chapter 24 homework.
Discuss: Complete the discussion, Fraudulent Financial Reporting.
WileyPLUS: Complete the Chapter 24 quiz.
Prepare: Read the instructions for the assignment due in Week 10.
Week 10 - To Do List
WileyPLUS: Watch the optional Chapter 24 Video Presentation LO 1.
WileyPLUS: Watch the optional Chapter 24 Video Presentation LO 2.
Discuss: Complete the discussion, Accounting Policy Disclosures.
WileyPLUS: Complete the assignment.
Ⓒ 2020 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary
information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed
written permission of Strayer University.
https://atlas.strategiced.com/app#offering/10061537/course/9932893/preview/courseguide
9/11
Week 11 - To Do ListWeek 11 - To Do List
Discuss: Complete the discussion, Reflect.
Quiz: Complete the Final Exam: Chapters 21–24.
Grading Scale
Participation Total Points % of Grade
Discussion Participation 165 16.5%
Assignment Total Points % of Grade
Week 1 - Practice: Chapter 17 10 1%
Week 1 - Homework: Chapter 17 25 2.5%
Week 1 - Quiz: Chapter 17 15 1.5%
Week 2 - Practice: Chapter 18 10 1%
Week 2 - Homework: Chapter 18 25 2.5%
Week 2 - Quiz: Chapter 18 15 1.5%
Week 3 - Practice: Chapter 19 10 1%
Week 3 - Homework: Chapter 19 25 2.5%
Week 3 - Quiz: Chapter 19 15 1.5%
Week 4 - Practice: Chapter 20 10 1%
Week 4 - Homework: Chapter 20 25 2.5%
Week 4 - Quiz: Chapter 20 15 1.5%
Week 5 - Midterm Exam: Chapters 17-20 150 15%
Ⓒ 2020 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary
information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed
written permission of Strayer University.
https://atlas.strategiced.com/app#offering/10061537/course/9932893/preview/courseguide
10/11
Participation Total Points % of Grade
Week 6 - Practice: Chapter 21 10 1%
Week 6 - Homework: Chapter 21 25 2.5%
Week 6 - Quiz: Chapter 21 15 1.5%
Week 7 - Practice: Chapter 22 10 1%
Week 7 - Homework: Chapter 22 25 2.5%
Week 7 - Quiz: Chapter 22 15 1.5%
Week 8 - Practice: Chapter 23 10 1%
Week 8 - Homework: Chapter 23 25 2.5%
Week 8 - Quiz: Chapter 23 15 1.5%
Week 9 - Practice: Chapter 24 10 1%
Week 9 - Homework: Chapter 24 25 2.5%
Week 9 - Quiz: Chapter 24 15 1.5%
Week 10 - Assignment 135 13.5%
Week 11 - Final Exam: Chapters 21-24 150 15%
Totals 1000 100%
Final Course Grade
Points Percentage Grade
900 - 1000 90% - 100% A
800 - 899 80% - 89% B
700 - 799 70% - 79% C
600 - 699 60% - 69% D
Ⓒ 2020 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary
information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed
written permission of Strayer University.
https://atlas.strategiced.com/app#offering/10061537/course/9932893/preview/courseguide
11/11
Points Percentage Grade
0 - 599 59% and below F
Unique Course Features
Grading Scale Notation
Please consult the University Catalog and your academic advisor to determine the final grade needed
in this class to satisfy your specific degree conferral requirements.
Assignments
© 2021 Strategic Education, Inc.
Lab Participation and Attendance Policy
NOTE: This course uses WileyPLUS to support your learning in this course . Graded activities in
WileyPLUS will count for attendance.
Ⓒ 2020 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary
information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed
written permission of Strayer University.
