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ACC305
Preview:i ACC305i :i Intermediatei Accountingi III
Coursei Guide
Prerequisites
ACC304
Coursei Description
Topicsi coveredi includei thei accountingi fori investments,i revenuei recognition,i incomei taxes,i pensionsi andi
postretirementi benefits,i andi leases;i accountingi changesi andi errori analysis;i preparationi ofi thei
statementi ofi cashi flows;i andi fulli disclosurei ini financiali reporting.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 ACC305i 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.
WileyPLUS.i Noi date.i ACC305i Wileyi Accessi Code.
Thisi coursei usesi WileyPLUS.i Pleasei viewi thei WileyPLUSi tabi ini thei left-handi menui fori
additionali details.
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.
https://atlas.strategiced.com/app#offering/10061537/course/9932893/preview/courseguide
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Internationali Financiali Reportingi Standards.i Noi date.i IFRSi |i Internationali Financiali Reportingi Standards.i
https://www.ifrs.org/
Optionali Resources
Josefi Rashty.i Septemberi 2018.i Thei Newi Guidancei fori Goodwilli Impairment.i https://search-i
ebscohost-com.libdatab.strayer.edu/login.aspx?direct=true&db=bth&AN=131624667&site=ehost-i
live&scope=site
Keni Tysiac.i Octoberi 25,i 2018.i FASBi Permitsi Newi Benchmarki Ratei fori Hedgei Accounting.i
https://www.journalofaccountancy.com/news/2018/oct/new-fasb-benchmark-rate-for-hedge-i
accounting-201819988.html
Amyi Vetter.i Octoberi 15,i 2018.i Whati CPAsi Shouldi Knowi Abouti Machinei Learningi vs.i Deepi Learning.i
https://www.journalofaccountancy.com/newsletters/2018/oct/artificial-intelligence-i terminology.html
Academici Accountingi Association.i Noi date.i FASBi Accountingi Standardsi Codification.i
http://www2.aaahq.org/ascLogin.cfm
Note:i Ai logini andi passwordi arei requiredi toi accessi thisi sitei andi arei availablei fromi youri professor.
Coursei Learningi Outcomes
Weeklyi Coursei Schedule
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.
1
Outlinei thei requirementsi fori fulli disclosurei ini financiali reporting.
2
Demonstratei thei properi accountingi fori investments,i revenuei recognition,i incomei
taxes,i pensionsi andi postretirementi benefits,i leases,i andi accountingi changesi andi
errori analysis,i includingi thei requiredi journali entries,i andi supportingi calculations.
3
Preparei ai statementi ofi cashi flowsi underi thei indirecti method.
i 2020i Strayeri University.i Alli Rightsi Reserved.i Thisi documenti containsi Strayeri Universityi Confidentiali andi Proprietary
informationi andi mayi noti bei copied,i furtheri distributed,i ori otherwisei disclosedi ini wholei ori ini part,i withouti thei expressed
writteni permissioni ofi Strayeri University.
https://atlas.strategiced.com/app#offering/10061537/course/9932893/preview/courseguide
3/1
Weeki 1i -i Toi Doi List
WileyPLUS:i Readi Chapteri 17i ini Intermediatei Accounting.
Learn:i Reviewi thei Chapteri 17i PowerPoint.
WileyPLUS:i Watchi thei optionali Chapteri 17i Walkthroughi video.
WileyPLUS:i Completei thei Chapteri 17i practice.
WileyPLUS:i Completei thei Chapteri 17i homework.
Discuss:i Introducei yourselfi andi completei thei discussion,i Debti andi Equityi Investments.
WileyPLUS:i Completei thei Chapteri 17i quiz.
Weeki 2i -i Toi Doi List
WileyPLUS:i Readi Chapteri 18i ini Intermediatei Accounting.
Learn:i Reviewi thei Chapteri 18i PowerPoint.
WileyPLUS:i Watchi thei optionali Chapteri 18i Walkthroughi video.
WileyPLUS:i Completei thei Chapteri 18i practice.
i 2020i Strayeri University.i Alli Rightsi Reserved.i Thisi documenti containsi Strayeri Universityi Confidentiali andi Proprietary
informationi andi mayi noti bei copied,i furtheri distributed,i ori otherwisei disclosedi ini wholei ori ini part,i withouti thei expressed
writteni permissioni ofi Strayeri University.
https://atlas.strategiced.com/app#offering/10061537/course/9932893/preview/courseguide
4/1
Weeki 4i -i Toi Doi List
Weeki 2i -i Toi Doi List
WileyPLUS:i Completei thei Chapteri 18i homework.
Discuss:i Completei thei discussion,i Revenuei Recognition.
WileyPLUS:i Completei thei Chapteri 18i quiz.
Weeki 3i -i Toi Doi List
WileyPLUS:i Readi Chapteri 19i ini Intermediatei Accounting.
Learn:i Reviewi thei Chapteri 19i PowerPoint.
WileyPLUS:i Watchi thei optionali Chapteri 19i Walkthroughi video.
WileyPLUS:i Completei thei Chapteri 19i practice.
WileyPLUS:i Completei thei Chapteri 19i homework.
Discuss:i Completei thei discussion,i Accountingi fori Deferredi Taxi Assetsi andi Liabilities.
WileyPLUS:i Completei thei Chapteri 19i quiz.
i 2020i Strayeri University.i Alli Rightsi Reserved.i Thisi documenti containsi Strayeri Universityi Confidentiali andi Proprietary
informationi andi mayi noti bei copied,i furtheri distributed,i ori otherwisei disclosedi ini wholei ori ini part,i withouti thei expressed
writteni permissioni ofi Strayeri University.
https://atlas.strategiced.com/app#offering/10061537/course/9932893/preview/courseguide
5/1
Weeki 4i -i Toi Doi List
WileyPLUS:i Readi Chapteri 20i ini Intermediatei Accounting.
Learn:i Reviewi thei Chapteri 20i PowerPoint.
WileyPLUS:i Watchi thei optionali Chapteri 20i Walkthroughi video.
WileyPLUS:i Completei thei Chapteri 20i practice.
WileyPLUS:i Completei thei Chapteri 20i homework.
Discuss:i Completei thei discussion,i Pensionsi andi Postretirementi Benefits.
WileyPLUS:i Completei thei Chapteri 20i quiz.
Weeki 5i -i Toi Doi List
Discuss:i Competei thei discussion,i GAAP.
WileyPLUS:i Completei thei Midtermi Exam:i Chaptersi 1720.
Weeki 6i -i Toi Doi List
WileyPLUS:i Readi Chapteri 21i ini Intermediatei Accounting.
i 2020i Strayeri University.i Alli Rightsi Reserved.i Thisi documenti containsi Strayeri Universityi Confidentiali andi Proprietary
informationi andi mayi noti bei copied,i furtheri distributed,i ori otherwisei disclosedi ini wholei ori ini part,i withouti thei expressed
writteni permissioni ofi Strayeri University.
https://atlas.strategiced.com/app#offering/10061537/course/9932893/preview/courseguide
6/1
Weeki 6i -i Toi Doi List
Learn:i Reviewi thei Chapteri 21i PowerPoint.
WileyPLUS:i Watchi thei optionali Chapteri 21i Walkthroughi video.
WileyPLUS:i Completei thei Chapteri 21i practice.
WileyPLUS:i Completei thei Chapteri 21i homework.
Discuss:i Competei thei discussion,i Accountingi fori Leases.
WileyPLUS:i Completei thei Chapteri 21i quiz.
Weeki 7i -i Toi Doi List
WileyPLUS:i Readi Chapteri 22i ini Intermediatei Accounting.
Learn:i Reviewi thei Chapteri 22i PowerPoint.
WileyPLUS:i Watchi thei optionali Chapteri 22i Walkthroughi video.
WileyPLUS:i Completei thei Chapteri 22i practice.
WileyPLUS:i Completei thei Chapteri 22i homework.
i 2020i Strayeri University.i Alli Rightsi Reserved.i Thisi documenti containsi Strayeri Universityi Confidentiali andi Proprietary
informationi andi mayi noti bei copied,i furtheri distributed,i ori otherwisei disclosedi ini wholei ori ini part,i withouti thei expressed
writteni permissioni ofi Strayeri University.
https://atlas.strategiced.com/app#offering/10061537/course/9932893/preview/courseguide
7/1
Weeki 7i -i Toi Doi List
Discuss:i Completei thei discussion,i Accountingi Changei andi Analysis.
WileyPLUS:i Completei thei Chapteri 22i quiz.
Weeki 8i -i Toi Doi List
WileyPLUS:i Readi Chapteri 23i ini Intermediatei Accounting.
Learn:i Reviewi thei Chapteri 23i PowerPoint.
WileyPLUS:i Watchi thei optionali Chapteri 23i Walkthroughi video.
WileyPLUS:i Completei thei Chapteri 23i practice.
WileyPLUS:i Completei thei Chapteri 23i homework.
Discuss:i Completei thei discussion,i Statementi ofi Cashi Flows.
WileyPLUS:i Completei thei Chapteri 23i quiz.
Weeki 9i -i Toi Doi List
WileyPLUS:i Readi Chapteri 24i ini Intermediatei Accounting.
i 2020i Strayeri University.i Alli Rightsi Reserved.i Thisi documenti containsi Strayeri Universityi Confidentiali andi Proprietary
informationi andi mayi noti bei copied,i furtheri distributed,i ori otherwisei disclosedi ini wholei ori ini part,i withouti thei expressed
writteni permissioni ofi Strayeri University.
https://atlas.strategiced.com/app#offering/10061537/course/9932893/preview/courseguide
8/1
Weeki 9i -i Toi Doi List
Learn:i Reviewi thei Chapteri 24i PowerPoint.
WileyPLUS:i Watchi thei optionali Chapteri 24i Walkthroughi video.
WileyPLUS:i Completei thei Chapteri 24i practice.
WileyPLUS:i Completei thei Chapteri 24i homework.
Discuss:i Completei thei discussion,i Fraudulenti Financiali Reporting.
WileyPLUS:i Completei thei Chapteri 24i quiz.
Prepare:i Readi thei instructionsi fori thei assignmenti duei ini Weeki 10.
Weeki 10i -i Toi Doi List
WileyPLUS:i Watchi thei optionali Chapteri 24i Videoi Presentationi LOi 1.
WileyPLUS:i Watchi thei optionali Chapteri 24i Videoi Presentationi LOi 2.
Discuss:i Completei thei discussion,i Accountingi Policyi Disclosures.
WileyPLUS:i Completei thei assignment.
i 2020i Strayeri University.i Alli Rightsi Reserved.i Thisi documenti containsi Strayeri Universityi Confidentiali andi Proprietary
informationi andi mayi noti bei copied,i furtheri distributed,i ori otherwisei disclosedi ini wholei ori ini part,i withouti thei expressed
writteni permissioni ofi Strayeri University.
https://atlas.strategiced.com/app#offering/10061537/course/9932893/preview/courseguide
9/1
Weeki 11i -i Toi Doi List
Discuss:i Completei thei discussion,i Reflect.
Quiz:i Completei thei Finali Exam:i Chaptersi 2124.
Gradingi Scale
Participation
Totali Points
%i ofi Grade
Discussioni Participation
165
16.5%
Assignment
Totali Points
%i ofi Grade
Weeki 1i -i Practice:i Chapteri 17
10
1%
Weeki 1i -i Homework:i Chapteri 17
25
2.5%
Weeki 1i -i Quiz:i Chapteri 17
15
1.5%
Weeki 2i -i Practice:i Chapteri 18
10
1%
Weeki 2i -i Homework:i Chapteri 18
25
2.5%
Week