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Gordon/Raedy/Sannella’s
Intermediate Accounting
Instructor’s Resource Manual
Created by
Mary Cline, MS, MAC, CFE, PI
Regan W Garey, CPA, DBA
Mary Cline, MS, MAC, CFE, PI
Professor, Rock Valley College
Ms. Cline is a full-time accounting instructor at Rock Valley College, where she has taught a variety of accounting courses for over 10 years. In addition to teaching full time, Ms. Cline instructs at two other universities as an adjunct professor. Prior to becoming a full-time instructor, she owned an accounting practice and an investigating agency that specialized in white collar crimes. Currently, she is in the final stages of completing her PhD.
Areas of research interest include white collar criminal prosecution, academic fraud, and managerial accounting practices. Ms. Cline is a member of the Association of Certified Fraud Examiners (ACFE), the American Accounting Association (AAA), the American Institute of CPAs (AICPA), the Institute of Managerial Accountants (IMA), and the National Association of Professional Women.
Regan W Garey, CPA, DBA
Associate Professor, Lock Haven University
Dr. Garey has worked in higher education for over fifteen years, teaching a multitude of accounting and other business courses. She is a CPA with experience in audit, tax and investment accounting. She is a published author on financial literacy as well as a consultant to small businesses and the HR community. Her innovative, student-centered pedagogical approach to teaching is reflected in her incorporating new teaching strategies and numerous aspects of technology into her classes.
Overview
Below is a brief guide that will help you use the resources associated with the Instructor’s Resource Manual and to utilize your time most effectively:
Sample Syllabi
The sample syllabi provides instructors with a class-ready document in which they can enter their own course-specific information to begin a new term. Sample syllabi for the intermediate accounting course include suggested course schedules and related assignments for a 2-semester course and a 3-semester course. These syllabi are developed for an online course but can easily be adapted for hybrid or in-class courses.
Student Handouts
The student handouts are designed to ease your communication with students.
- MyAccountingLab Registration will guide students through registering and logging into MyAccountingLab for the first time.
- Tips on How to get an A in the course
Flipping the Classroom
One page handout with tips for taking your course from a traditional/in-class course to a hybrid, blended, or fully online format.
Instructor’s Resource Manual Chapter Outline
Each chapter of this Instructor’s Resource Manual contains:
- Chapter Overview –contains a brief synopsis and overview of each chapter
- Learning Goals—lists all the chapter’s Learning Goals
- Teaching Outline with Lecture Notes walks instructors through what material to cover and what examples to use when addressing certain items within the chapter.
- IFRS Breakaways outline when IFRS diverges and addresses the key conceptual difference in these separate sections.
- Student Supplement to Teaching Outline can be printed for (or emailed to) students. This outline will aid students in following the class and taking notes.
- Assignment Grid indicates, for each question, exercise, and problem, the corresponding Learning Goal, the estimated completion time, and availability of Final Answer Questions and Worked Solutions in MyAccountingLab.
- Suggestions for Class Activities are organized by Learning Goals, allowing instructors to choose activities that fit with each day’s discussions.
- Guidance on Incorporating IFRS Material offers instructors direction on how to discuss the IFRS with their students.
- Sample Intermediate Accounting Syllabi for the Online/Hybrid Course Instfructor
Intermediate Accounting, 1st edition
Elizabeth Gordon; Jana Raedy; Alexander Sannella
2016, Pearson, Inc.
Purpose
The purpose of these sample syllabi is to provide instructors with a class-ready document in which they can enter their own course-specific information to begin a new term. Sample syllabi for the intermediate accounting course include suggested course schedules and related assignments for a 16-week term and a 10-week term. These syllabi are developed for an online course but can easily be adapted for hybrid or in-class courses. There are two versions of the syllabi – one for courses running for two semesters and – one for courses running for three semesters using this textbook.
MyAccountingLab
The course design incorporates use of Pearson’s MyAccountingLab (MAL), a course management system designed for use in intermediate accounting courses with a range of features that have been created to enhance engagement and relevance. For more information about how to use MAL in your course, see MyAccountingLab Course Implementation Guide.
Course Design & Activities
The allocation of textbook chapters between the two intermediate courses depicted in the sample syllabi is Intermediate Accounting for Chapters 1-11 and for Chapters 12-22. In some programs, this course is taught over two semesters and in some programs, it is taught over three semesters. Although it is more commonly taught over two semesters, some programs find it is a better fit for their students to spread out the material over three semesters, which can create the added benefit of more time for the students to study and understand the material.
The sample syllabi on the following pages are organized based on inclusion of various commonly-employed course activities: exams, pre-tests, post-tests, homework assignments (exercises and/or problems), discussions, group activities, and other special assignments. Course activities and their relative weights shown on sample syllabi should be considered as placeholders and will likely be revised and adapted by instructors to suit their individual preferences. The following descriptive overviews of each type of course activity are intended to stimulate ideas and present issues for instructor consideration. These overviews are not intended to be prescriptive for all instructors and all courses.
Examinations (55-90 minutes)
The sample syllabus for each course includes 3 Mid-Term Exams and a Comprehensive Final Exam. There are many options for testing. Exams can be created and administered in MAL. Some instructors may prefer to create exams in MAL but administer pencil-and-paper exams in the classroom, although one advantage of administering the exam in MAL is the item analysis that can provide detailed assessment feedback of results by individual students and for the class as a whole.
For Mid-Term Exams, some instructors prefer to place a heavier emphasis on problems using either the Comprehensive Exercise or a combination of testable problems plus a few additional test bank (multiple choice) questions. To enhance integrity of online exams that may be taken either in testing centers or in an unproctored setting, it is recommended that algorithmic “similar-to” versions of quantitative problems should be employed. For conceptual non-numerical questions, question pooling can be enabled so that similar questions can be randomly presented to different students. Consider presenting problems and questions to students in randomized sequence. Recommended exam characteristics are to “Allow partial credit on questions with multiple parts,” to and to allow students one timed attempt of appropriate duration.
Some instructors include only multiple choice (test bank) questions for the Comprehensive Final Exam. It is recommended that questions should be randomly sequenced and question pooling enabled so that similar questions can be randomly presented to different students. The exams should also be timed, which can help diminish opportunities for students to collaborate on their answers if they take the exams in an unproctored setting. Some instructors use the Comprehensive Final Exam as the “make up” exam for any (but for only one) missed Mid-Term Exam and may also allow students who did not miss any Mid-Term Exams to drop their lowest Mid-Term Exam score and replace it with the percentage score of the Comprehensive Final Exam. Advantages of this approach include: emphasizes long-term learning and retention; avoids need to validate reasons for missing an exam; provides equitable treatment for students who do not miss an exam.
Reading
Students are expected to (1) preview and scan chapters before attempting pre-tests, (2) read chapters more closely before attempting homework assignments and quizzes AND (3) consider end-of-chapter materials including “Review,” “Summary Problems,” “Key Terms,” and “Review Questions,” to focus attention on emphasized concepts and problem-solving examples. In addition, PowerPoint chapter summaries are provided in MAL for review. Animated Lectures, professor-narrated PowerPoint summaries, are pre-class learning aids available for every learning objective and will help students prepare for class. These can be used in an online or flipped classroom experience or simply to get students ready for lecture. Some instructors will provide supplemental readings/notes for other special assignments. These could include step-by-step instructor notes which students can review outside of the classroom. These notes should be clear, concise and neat enough for students to use when working through more complex, involved concepts or problems.
Study Plan
The MAL Study Plan helps students practice course material and lets them test their mastery. The Study Plan is a flexible tool that can be used in different ways, depending on how instructors structure their course. Instructors can assign Study Plan work as a stand-alone assignment; they can assign a companion Study Plan as a prerequisite to a test or quiz to ensure student preparation; or they can make the Study Plan available to allow students the option to study on their own. Student results are reported in the MAL Gradebook and can be monitored by the instructor. Some instructors include some type of weighted measure of Study Plan scores in the course grade points and some instructors award bonus points for Study Plan completion. For example, an instructor may weight Study Plan as 5% of total course grade points based on completion of perhaps 12 chapters, then award 1% bonus credit for completion of 3 additional chapters.
A major benefit of MAL is that it allows instructors to monitor student participation and time spent on each weekly assignment. This important feedback mechanism allows instructors to know which students are spending time on the material and assignments and who might be giving up too quickly.
Pre-tests
To promote familiarity and preparation, it is recommended that the deadline for completing pre-tests should be before the first class meeting of chapter discussion or early in the week of online chapter activity. A ready-made pre-test is provided in MAL for each chapter, although some instructors will prefer to construct their own test. Given that the purpose of the pre-test is to promote familiarity and preparation, instructors who elect to include pre-test scores as part of the course grade will include only definitional/factual questions or very basic exercises; they may allow students to complete the pre-test a few times and record the highest score in the course grade points. Some instructors do not include pre-test results as part of the course grade points or award perhaps one course grade point for pre-test completion regardless of the score.
Post-tests
A ready-made post-test is provided in MAL for each chapter, although some instructors will prefer to construct their own test. Most instructors include post-test scores as part of their course grade points. These will test student comprehension of more complex chapter material. Some instructors allow students to repeat the post-test a few times (perhaps 3 times) and record the highest score in the course grade points. Other instructors allow students to complete the post-test an indefinite number of times and record average score in the course grade points so as to encourage students to review the chapter more critically before attempting the quiz the first time. Again, some instructors do not include post-tests done in MAL as part of the course grade points or award perhaps one course grade point for post-test completion regardless of the score.
Discussions
The challenge of an online/hybrid course is to keep students engaged and connected throughout the semester. There are several strategies to accomplish this. One strategy is to setup an online discussion board in the school’s course management system (e.g., Blackboard) or on a website wiki and require students to post comments to the discussion board on a weekly basis. Instructors may post one or more questions at the beginning of each chapter’s discussion board to get the conversation started, but it is recommended that students should be encouraged to post questions that they think are important to discuss.
Some instructors recommend setting a requirement that students post a specific number of times (perhaps 5-10) on a minimum number of different days (perhaps 2-4). Discussion posts can be graded based on the number of quality posts – discarding posts that are just short acknowledgements such as “yes” or “I agree.” Some instructors score discussions on the last one or two days of the week as a “half-discussion” because other students have little or no opportunity to respond. Other instructors offer extra credit points for additional quality posts over the required amount.
Specific due dates and minimum expected word counts per posts must be communicated to students for each and every discussion. The more explicit, the better!
Homework Assignments
Homework assignments should include only algorithmic “similar to” problems. Common practice is to limit homework attempts to three times. Instructors can lock the parts of the answers that are correct so that students do not second guess themselves if and when they complete the problems over several days or sessions. Some instructors choose to average the attempts for grading. Other instructors elect to record the highest grade because it may encourage students to practice the activities until they master them.
Another means of keeping students engaged and connected is to require the students to use the “Ask My Instructor” function in MAL at least once on each chapter’s homework. This requires students to communicate directly with the instructor about homework and gets the student used to utilizing this function to assist in problem solving.
The downside of using this function “Ask My Instructor” is the time instructors must spend responding to many individual questions. The alternative is to encourage students to use the “Help Me Solve” function in MAL after they have read the section being discussed in class.
In addition, some instructors make available to students a set of optional practice problems consisting of static (book) versions of many or all the end-of-chapter exercises and problems. Scores for these practice problems are not recorded as part of the course grade but provide students additional study resources to promote mastery of concepts and procedures.
Special Assignments
While the preceding course activities promote a consistent approach to each chapter with a repeated cycle of pre-test, homework, discussion, and post-test, special assignments are included to foster integration of concepts across chapters and to promote development of other skills. Special assignments might include:
- Comprehensive Problems – Includes options for
- Problem 1 (1-4): Covers the entire accounting cycle for a service company
- Problem 2 (1-4): A continuation of Comprehensive Problem 1 that requires the student to record transactions for the month after the closing process.
- Covers the entire accounting cycle for a merchandise company.
- End-of-Chapter Activities – A variety of end-of-chapter problems and cases are available that can be assigned individually or in groups. Numerous in-class activities are listed at the end of each and every chapter of the instructor manual. Some of these activities can be easily transferred to an online or hybrid course environment. There are also many research ideas on differences between U.S. GAAP and IFRS in the chapter instructor manual summaries.
- Group Activities – Provide students the opportunity to develop collaboration and leadership skills. Teaching effectively in groups demands that the instructor must take an active role to establish ground rules and make expectations as clear as possible; to monitor group interactions for bullying or loafing behavior; to make regular and timely evaluations of both individual and group efforts; and to highlight positive contributions or to intervene in negative situations whenever appropriate. Many instructors prefer to assign students to groups of 3-5 students, rather than permit self-selection. See the instructor manual for several ideas about in-class debates and discussions that can be developed into the online or hybrid course format.
Various course design ideas and suggestions that have been identified as MyAccountingLab Best Practices are offered for consideration in Appendix C.
INTERMEDIATE ACCOUNTING COURSE
SAMPLE SYLLABUS
INTERMEDIATE ACCOUNTING I
ACC 301, Fall 2016
Section 01 (Day[s], Time), Room #
Instructor Name
Email: [email protected]
Phone: ###-###-####
Website: http://sitename.url
Insert
Photo
Here.
Office Hours Day Times .
Day Times .
and by appointment
Prerequisites: Course ##(s)
Course Description: This course provides an in-depth analysis of numerous accounting topics including financial reporting, adjusting and closing journal entries, the statement of cash flows, time value of money, short-term operating assets, accounting for income taxes, accounting for stockholders’ equity, liabilities and EPS. IFRS is discussed throughout the text and similarities and differences between U.S. GAAP and IFRS are included.
Required Resources: Intermediate Accounting, Gordon, Raedy & Sannella, 1st edition. (Pearson 2016), ISBN ###-#-###-#####-#.
MyAccountingLab access subscription (NOTE: The access subscription for MyAccountingLab (MAL) is bundled with new textbook from the bookstore. To register online, use this Course ID: instructor##### as explained in specific instructions are provided separately.
Grading Policy: The course grade will be determined based on the following:
Course Activity Weight Course Grade Scale Mid-Term Exams 30% 100—90% — A Comprehensive Final Exam 25% 89—80% — B Attendance 5% 79—70% — C Homework Problems 30% 69—80% — D Chapter Discussion Boards 10% below 60% — F 100% Studying and Reading: Learning research shows that long-term learning is most effective when learning activities are done in small segments over a period of time. The recommended study cycle for each chapter involves reading, pre-test, MAL Study Plan, homework, discussion board, related special assignments, and post-test. Students are expected to (1) preview and scan chapters before attempting pre-tests, (2) read chapters more closely while completing MAL Study Plan, homework assignments, and post-tests AND (3) consider end-of-chapter materials including Review, Summary Problems, Key Terms, and Review Questions, to focus attention on emphasized concepts, relationships, and problem-solving examples.
MyAccounting Lab (MAL): One of the most important skills college students can develop is time management. The most common cause of failure to successfully complete this course is getting behind from lack of self-discipline or from succumbing to other competing time demands. Your primary tool for online work is MAL. There will be five listings for each chapter – pre-tests, study plan, homework, practice problems, and post-tests – and special assignment listings for some chapters. The learning pace and timing of MAL activities will help you successfully complete the course and retain the knowledge you acquire.
Pre-tests: Pre-tests will be given on-line through MAL. To encourage student preparation and participation in class, pre-tests must be completed BEFORE class discussion for the date shown on the Course Schedule. Pre-tests may be attempted two times and extra credit can be earned from their completion.
Study Plan. This personalized study plan will be open and available for you to complete throughout the semester until the final exam, but it is recommended that you should try to complete each chapter before you move on to the next chapter.
Homework: Assignments similar to chapter problems are in MAL with three attempts and no time limit. To promote your steady progress through the course, homework must be completed before the deadline shown on the Course Schedule. There are hints available to you as you work the problems and there are “Help me solve this” example problems. Feel free to use the discussion section under each chapter to ask questions and discuss the concepts.
Post-tests: Post-tests are available in MAL. To promote your steady progress through the course, these quizzes must be completed before midnight of the date shown on the Course Schedule. Chapter quizzes may be attempted three times and the best score will be recorded as extra credit. Each attempt will contain questions that are different from previous attempts. Practice quizzes are also available in MAL—although these do not earn course points, they provide additional opportunities to develop test-taking skills and to review chapter content.
Examinations: There will be three Mid-Term Exams and a Comprehensive Final Exam. No late exams will be accepted and no make-up exams will be offered. The Mid-Term Exams will consist of multiple choice and problem-solving exercises covering the designated chapters. The Comprehensive Final Exam will consist of only multiple-choice questions synthesizing concepts covered throughout the course. The lowest Mid-Term Exam score will be dropped and replaced with the percentage score of the Comprehensive Final Exam (unless that score is lower). The Comprehensive Final Exam is NOT optional—it will count once for itself and its percentage score will replace one lowest Mid-term Exam score.
Chapter Discussions: Post comments, questions, and responses to other student’s postings to chapter discussion boards on a weekly basis. The instructors will post one or more questions at the beginning of each chapter’s discussion board to get the conversation started, but students are encouraged to post questions that they think are important to discuss. To earn maximum discussion points, students must post at least five quality discussion comments/questions on a at least two different days prior to the expiration of the discussion board.
Supplemental Resources: These include an ebook, on-line lectures, demonstration problems for each concept (these can be downloaded to other devices), as well as flash cards and games to play using these concepts. Each chapter has Sample Pre-test and Sample Practice Post- test Quizzes (MAL practice quizzes that earn NO points) which you can use to make sure you understand all the concepts from the chapter.
In summary:
Assignment Points # of tries Deadline? Pre-test Extra Credit 2 Yes Homework Yes 3 Yes Post-test Extra Credit 2 Yes Study plan No Unlimited No Practice quizzes No Unlimited No Instructor Course Policies:
**insert policy statements here**
College/University Policies:
**insert policy statements here**
INTERMEDIATE ACCOUNTING COURSE SCHEDULE – 16-WEEK TERM
Week Read Disc Homework Special Assignments Exam 1 Ch1 1 All BE’s; E1-3; E1-5 2 Ch2 2 BE2-5;BE2-12;BE 2-15;BE19;BE2-20;E2-1 3 Ch3 3 BE3-7;BE3-8;BE3-9;E3-1:E3-8 4 Ch4 4 All MC’s; BE4-3;BE4-9;BE4-10; P4-3; P4-4; P4-8 5 Ex1 6 Ch5 5 BE5-7; BE5-9; BE5-14;BE5-15;BE5-18;BE5-19;BE5-20;P5-4 7 Ch6 6 MC6-7;BE6-6;BE6-7;BE6-10;BE6-14;BE6-21;BE6-28;E6-7;E6-8;E6-17;E6-18;P6-4 8 Ch7 7 BE7-4;BE7-15;E7-5;E7-7;E7-9;E7-10;P7-11 9 Ch8 8 BE8-6;BE8-11; BE8-19;E8-5;E8-7;E8-14;E8-17;P8-2 10 Ex 2 11 Ch9 9 All MC’s;BE9-2;BE9-5;BE9-8;BE9-9;BE9-13;BE9-20;E9-17;P9-6 12 Ch9 13 Ch10 10 All MC’s;BE10-5;BE10-6;BE10-12;BE10-17;E10-1;P10-3 14 Ch10 15 Ex3 16 Ch11 11 MC11-3;MC11-5;BE11-3;BE11-6;BE11-12;BE11-14;BE11-20;E11-3;E11-7;E11-9;E11-19;E11-29;E11-41;P11-2 Final INTERMEDIATE ACCOUNTING COURSE SCHEDULE – 10-WEEK TERM
Week Read Disc Homework Special Assignments Exam 1A Ch1 1 All BE’s; E1-3; E1-5 1B Ch2 2 BE2-5;BE2-12;BE 2-15;BE19;BE2-20;E2-1 2 Ch3 3 BE3-7;BE3-8;BE3-9;E3-1:E3-8 3A Ch4 4 All MC’s; BE4-3;BE4-9;BE4-10; P4-3; P4-4; P4-8 3B Ex1 4A Ch5 5 BE5-7; BE5-9; BE5-14;BE5-15;BE5-18;BE5-19;BE5-20;P5-4 4B Ch6 6 MC6-7;BE6-6;BE6-7;BE6-10;BE6-14;BE6-21;BE6-28;E6-7;E6-8;E6-17;E6-18;P6-4 5A Ch7 7 BE7-4;BE7-15;E7-5;E7-7;E7-9;E7-10;P7-11 5B Ch8 8 BE8-6;BE8-11; BE8-19;E8-5;E8-7;E8-14;E8-17;P8-2 6 Ex2 7A Ch9 9 All MC’s;BE9-2;BE9-5;BE9-8;BE9-9;BE9-13;BE9-20;E9-17;P9-6 7B Ch9 8A Ch10 10 All MC’s;BE10-5;BE10-6;BE10-12;BE10-17;E10-1;P10-3 8B Ch10 9A Ch11 11 MC11-3;MC11-5;BE11-3;BE11-6;BE11-12;BE11-14;BE11-20;E11-3;E11-7;E11-9;E11-19;E11-29;E11-41;P11-2 9B Ex3 10 Final INTERMEDIATE ACCOUNTING COURSE
SAMPLE SYLLABUS
INTERMEDIATE ACCOUNTING II
ACC 302, Spring 2016
Section 01 (Day[s], Time), Room #
Instructor Name
Email: [email protected]
Phone: ###-###-####
Website: http://sitename.url
Insert
Photo
Here.
Office Hours Day Times .
Day Times .
and by appointment
Prerequisites: Course ##(s)
Course Description: This course provides an in-depth analysis of numerous accounting topics including long-term operating assets, long-term operating assets’ departures from historical cost, operating liabilities and contingencies, financing liabilities, stockholders’ equity, investing assets, income taxes, leases, employee compensation, earnings per share, accounting changes and error analysis, and the statement of cash flows.
Required Resources: Intermediate Accounting, Gordon, Raedy & Sannella, 1st edition (Pearson 2016), ISBN ###-#-###-#####-#.
MyAccountingLab access subscription (NOTE: The access subscription for MyAccountingLab (MAL) is bundled with new textbook from the bookstore. To register online, use this Course ID: instructor##### as explained in specific instructions are provided separately.
Grading Policy: The course grade will be determined based on the following:
Course Activity Weight Course Grade Scale Mid-Term Examsfi 30% 100—90% — A Comprehensive Final Exam 25% 89—80% — B Attendance 5% 79—70% — C Homework Problems 30% 69—80% — D Chapter Discussion Boards 10% below 60% — F 100% Studying and Reading: Learning research shows that long-term learning is most effective when learning activities are done in small segments over a period of time. The recommended study cycle for each chapter involves reading, pre-test, MAL Study Plan, homework, discussion board, related special assignments, and post-test. Students are expected to (1) preview and scan chapters before attempting pre-tests, (2) read chapters more closely while completing MAL Study Plan, homework assignments, and post-tests AND (3) consider end-of-chapter materials including Review, Summary Problems, Key Terms, and Review Questions, to focus attention on emphasized concepts, relationships, and problem-solving examples.
MyAccounting Lab (MAL): One of the most important skills college students can develop is time management. The most common cause of failure to successfully complete this course is getting behind from lack of self-discipline or from succumbing to other competing time demands. Your primary tool for online work is MAL. There will be five listings for each chapter – pre-tests, study plan, homework, practice problems, and post-tests – and special assignment listings for some chapters. The learning pace and timing of MAL activities will help you successfully complete the course and retain the knowledge you acquire.
Pre-tests: Pre-tests will be given on-line through MAL. To encourage student preparation and participation in class, pre-tests must be completed BEFORE class discussion for the date shown on the Course Schedule. Pre-tests may be attempted two times and extra credit can be earned from their completion.
Study Plan. This personalized study plan will be open and available for you to complete throughout the semester until the final exam, but it is recommended that you should try to complete each chapter before you move on to the next chapter.
Homework: Assignments similar to chapter problems are in MAL with three attempts and no time limit. To promote your steady progress through the course, homework must be completed before the deadline shown on the Course Schedule. There are hints available to you as you work the problems and there are “Help me solve this” example problems. Feel free to use the discussion section under each chapter to ask questions and discuss the concepts.
Post-tests: Post-tests are available in MAL. To promote your steady progress through the course, these quizzes must be completed before midnight of the date shown on the Course Schedule. Chapter quizzes may be attempted three times and the best score will be recorded as extra credit. Each attempt will contain questions that are different from previous attempts. Practice quizzes are also available in MAL—although these do not earn course points, they provide additional opportunities to develop test-taking skills and to review chapter content.
Examinations: There will be three Mid-Term Exams and a Comprehensive Final Exam. No late exams will be accepted and no make-up exams will be offered. The Mid-Term Exams will consist of multiple choice and problem-solving exercises covering the designated chapters. The Comprehensive Final Exam will consist of only multiple-choice questions synthesizing concepts covered throughout the course. The lowest Mid-Term Exam score will be dropped and replaced with the percentage score of the Comprehensive Final Exam (unless that score is lower). The Comprehensive Final Exam is NOT optional—it will count once for itself and its percentage score will replace one lowest Mid-term Exam score.
Chapter Discussions: Post comments, questions, and responses to other student’s postings to chapter discussion boards on a weekly basis. The instructors will post one or more questions at the beginning of each chapter’s discussion board to get the conversation started, but students are encouraged to post questions that they think are important to discuss. To earn maximum discussion points, students must post at least five quality discussion comments/questions on a at least two different days prior to the expiration of the discussion board.
Supplemental Resources: These include an ebook, on-line lectures, demonstration problems for each concept (these can be downloaded to other devices), as well as flash cards and games to play using these concepts. Each chapter has Sample Pre-test and Sample Practice Post- test Quizzes (MAL practice quizzes that earn NO points) which you can use to make sure you understand all the concepts from the chapter.
In summary:
Assignment Points # of tries Deadline? Pre-test Extra Credit 2 Yes Homework Yes 3 Yes Post-test Extra Credit 2 Yes Study plan No Unlimited No Practice quizzes No Unlimited No Instructor Course Policies:
**insert policy statements here**
College/University Policies:
**insert policy statements here**
INTERMEDIATE ACCOUNTING COURSE SCHEDULE – 16-WEEK TERM
Week Read Disc Homework Special Assignments Exam 1 Ch12 12 BE12-5;BE12-16;BE12-20;BE12-21;BE12-21;E12-7;P12-9 2 Ch13 13 MC13-1;MC13-3;MC13-4;MC13-5BE13-8;BE13-13, BE13-14;BE13-16;BE13-17;BE13-19;E13-14;P13-6 3 Ch14 14 All MC’s; BE14-16;BE14-21;be14-27;BE14-36;E14-7;E14-11;E14-16;E14-18;14-3 4 Ch14 5 Ex1 6 Ch15 15 MC15-5;BE15-4;BE15-5;BE15-11;BE11-13;E15-14;E15-18;E15-21;P15-2 7 Ch16 16 MC16-3: MC16-6;MC16-7;BE16-3;BE16-12;BE16-15;E16-1;E16-3;E16-8;E16-22;P16-10 8 Ch17 17 BE17-6;BE17-9;BE17-14;BE17-16;BE17-20;E17-7;E17-13;E17-14 9 Ch18 18 MC18-2;MC18-6;BE18-1;BE18-7;BE18-8;E18-3;E18-7;E18-11 10 Ch19 19 MC19-4;MC19-6;MC19-7:MC19-8;BE19-9;BE19-15;BE19-20;E19-7;P19-9 11 Ex2 12 Ch20 20 MC20-4;BE20-2;BE20-7;E20-4;E20-5;E20-11;P20-9 13 Ch21 21 MC21-5;BE21-3;E21-1;E21-5;E21-7;P21-4;P21-5 14 Ch22 22 MC22-5;BE22-5;BE22-6;BE22-8;BE22-22;BE22-27;E22-1;P22-7 15 Ch22 16 Ex3 Final INTERMEDIATE ACCOUNTING COURSE SCHEDULE – 10-WEEK TERM
Week Read Pre-test Disc Homework Special Assignments Exam 1A Ch12 12 BE12-5;BE12-16;BE12-20;BE12-21;BE12-21;E12-7;P12-9 1B Ch13 13 MC13-1;MC13-3;MC13-4;MC13-5BE13-8;BE13-13, BE13-14;BE13-16;BE13-17;BE13-19;E13-14;P13-6 2A Ch14 14 All MC’s; BE14-16;BE14-21;be14-27;BE14-36;E14-7;E14-11;E14-16;E14-18;14-3 2B,3A Ch14 3B Ex1 4A Ch15 15 MC15-5;BE15-4;BE15-5;BE15-11;BE11-13;E15-14;E15-18;E15-21;P15-2 4B Ch16 16 MC16-3: MC16-6;MC16-7;BE16-3;BE16-12;BE16-15;E16-1;E16-3;E16-8;E16-22;P16-10 5A Ch17 17 BE17-6;BE17-9;BE17-14;BE17-16;BE17-20;E17-7;E17-13;E17-14 5B Ch18 18 MC18-2;MC18-6;BE18-1;BE18-7;BE18-8;E18-3;E18-7;E18-11 6 Ch19 19 MC19-4;MC19-6;MC19-7:MC19-8;BE19-9;BE19-15;BE19-20;E19-7;P19-9 7A Ex2 7B Ch20 20 MC20-4;BE20-2;BE20-7;E20-4;E20-5;E20-11;P20-9 8 Ch21 21 MC21-5;BE21-3;E21-1;E21-5;E21-7;P21-4;P21-5 9 Ch22 22 MC22-5;BE22-5;BE22-6;BE22-8;BE22-22;BE22-27;E22-1;P22-7 10A Ex3 10B Final
MyAccountingLab BEST PRACTICES*
Topic Sample ideas Course Management · Bookmark instructor & student help files for FAQ purposes · Create a course for instructor use only. You can use this to make changes as you teach during the term or try out new resources or ideas you’ve gained from attending a seminar.
· Consider using coordinator courses if you teach multiple sections of the same course.
Announcements · Remind students of important course dates or communicate changes in course information. · Students can download the mobile app “My Dashboard” to log in and review material from their MyAccountingLab course.
· You can copy/paste messages from another source such as a Word document or website.
Assignments · Use media assignments to require students to use learning resources prior to beginning homework assignments. · Create personalized homework linked with practice tests to have homework assignments with fewer objectives.
· Consider pooling to increase the number of variations for a quiz.
· Use prerequisite settings to ensure mastery of concepts.
Gradebook & Roster · Use Item Analysis to check student understanding of questions and/or objectives. · Email students by criteria such as assignment performance using the Search/email by criteria option in the Gradebook tools.
· Change a student’s status to inactive if he withdraws from the course, so that your roster remains current.
· At the end of a semester, export your course data and save it for record-keeping purposes.
MAL Design · Add content pages that contain your syllabus, projects, or other instructor-made materials. · Modify your course menu to move frequently used tools to the top. Remove unused items to streamline your course menu.
· Add discussion threads by chapter or topic to focus on strategic points.
· Use Class Live to run online office hours or provide tutoring for students.
* from MyAccountingLab Implementation Guide
INTERMEDIATE ACCOUNTING COURSE
SAMPLE SYLLABUS
INTERMEDIATE ACCOUNTING I
ACC 301A, Fall 2016
Section 01 (Day[s], Time), Room #
Instructor Name
Email: [email protected]
Phone: ###-###-####
Website: http://sitename.url
Insert
Photo
Here.
Office Hours Day Times .
Day Times .
and by appointment
Prerequisites: Course ##(s)
Course Description: This course provides an in-depth analysis of numerous accounting topics including financial reporting, adjusting and closing journal entries, the statement of cash flows, time value of money, short-term operating assets, accounting for income taxes, accounting for stockholders’ equity, liabilities and EPS. IFRS is discussed throughout the text and similarities and differences between U.S. GAAP and IFRS are included.
Required Resources: Intermediate Accounting, Gordon, Raedy & Sannella, 1st edition. (Pearson 2016), ISBN ###-#-###-#####-#.
MyAccountingLab access subscription (NOTE: The access subscription for MyAccountingLab (MAL) is bundled with new textbook from the bookstore. To register online, use this Course ID: instructor##### as explained in specific instructions are provided separately.
Grading Policy: The course grade will be determined based on the following:
Course Activity Weight Course Grade Scale Mid-Term Exams 30% 100—90% — A Comprehensive Final Exam 25% 89—80% — B Attendance 5% 79—70% — C Homework Problems 30% 69—80% — D Chapter Discussion Boards 10% below 60% — F 100% Studying and Reading: Learning research shows that long-term learning is most effective when learning activities are done in small segments over a period of time. The recommended study cycle for each chapter involves reading, pre-test, MAL Study Plan, homework, discussion board, related special assignments, and post-test. Students are expected to (1) preview and scan chapters before attempting pre-tests, (2) read chapters more closely while completing MAL Study Plan, homework assignments, and post-tests AND (3) consider end-of-chapter materials including Review, Summary Problems, Key Terms, and Review Questions, to focus attention on emphasized concepts, relationships, and problem-solving examples.
- Comprehensive Problems – Includes options for
