Chuck Stanley - Baylor University

ACCOUNTING 3306 POLICIES
Fall 2011
Dr. Chuck Stanley
OFFICE HOURS: MW 12-2:30 PM TELEPHONE: 710-6228 (Office)
TR 8:30 AM-11:00 AM
COURSE MATERIALS: Intermediate Accounting, 13 th Edition, Keiso and Weygandt
GRADE DETERMINATION
Exams 90%
Written Applications 6%
Class Participation 4%
100%
EXAMS
Three tests will be given during the semester (30% each). Unless an unusual circumstance exists (as
judged by me!) and previous arrangements are made, no makeup test will be given and missed tests will
receive a score of zero. However, if there are extenuating circumstances, see me and we will discuss it.
WRITTEN APPLICATIONS
Class modules listed on your syllabus will be posted on Blackboard. All items listed in each module under
“Applications” should be regarded as containing vital material that will appear on the exams.
Understanding the written assignments is essential for your successful completion of the course. At the
beginning of the class period, exercises and problems will be collected for grading. Written homework is
graded based on effort, not accuracy. Therefore, if you will complete each assignment in its entirety, you
will receive a homework grade of 100 regardless of the number of errors. No late homework will be
accepted.
Please prepare your homework as follows:
1. Include only one exercise or problem per page if you wish but not mandatory.
2. Write in pencil.
3. Fold lengthwise and write on the front of each exercise or problem: (1) name, (2) exercise or
problem number, and (3) class time.
CLASS PARTICIPATION
You are expected to complete class preparation assignments for each class. The assignments are listed in
the modules which are posted on Blackboard. Individual students will be called on randomly numerous
times throughout the semester to respond to class preparation questions/exercises. When called on, you
will be graded on a 3-point scale. If you are absent, you are not available to participate. Attendance,
including tardies, will affect your class participation grade.

Your answers will be given a score as follows:
0 – unable to respond due to absence
1 – no response or weak response (but at least you made it to class)
2 – marginal response(some effort but incorrect)
3 – quality answer (content and presentation effective/mostly or completely correct)
Your final class participation grade will be based on the percentage of your accumulated points to the
total participation points possible for you (number of questions attempted x 3).
ATTENDANCE POLICY
Roll will be taken daily. In accordance with Baylor University policy, an “F” will be assigned to any
student missing (regardless of the reason) more than 25% of the class meetings (maximum allowed
absences = 7). If you are late to class (i.e., come in after roll is taken), it is your responsibility to remind
your professor immediately after that class period to mark you present. Otherwise, the absence will stand.
Please be on time to avoid distracting the class. Each tardy will count as ½ of an absence. Unless there is
an emergency, leaving class early will count the same as an absence unless prior arrangement has been
made with the instructor.
GENERAL POLICIES:
1. As a general rule, students should not enter or leave class early or late for any reason including
using the restroom, getting a drink of water, etc. Entering and/or leaving the room is distracting to
others and should be avoided at all times unless there is an emergency.
2. Please turn off and put away all cell phones and laptop computers.
IMPORTANT:
Baylor University policies require that students, staff, and faculty act in academic matters with utmost
honesty and integrity. Any violation of the Honor Code may result in an F in the course. It is the
responsibility of each student to be familiar with the Honor Code and other university policies and
procedures affecting academic integrity (see the Academic Integrity Web page for more information).
INTERMEDIATE ACCOUNTING II: LEARNING OBJECTIVES
As measured by performance on three unit tests and a comprehensive final exam, students completing
Accounting 3306 are expected to be able to:
1. Account for stockholders’ equity transactions
2. Account for stock options and other dilutive securities
3. Compute earnings per share
4. Account for debt and equity securities
5. Account for derivatives
6. Apply principles of revenue recognition
7. Account for deferred taxes and tax loss carryovers

8. Account for pensions
9. Account for leases
10. Prepare a statement of cash flows

ACCOUNTING 3306
FALL 2011
Date Topic Module
Aug. 22 M Orientation -
24 W Stockholders’ equity 15A
29 M Stockholders’ equity 15B
31 W Dilutive securities 16A
5 M Labor Day
7 W Earnings per share 16B
12 M Investments in debt and equity securities 17A
14 W Investments and Derivatives
19 M Derivatives 17B
21 W Exam 1 --
26 M Revenue recognition 18A 28 W
Revenue recognition 18B
Oct 3 M Deferred taxes 19A
5 W Deferred taxes 19B
10 M Tax loss carryovers 19C
12 W Pensions 20A
17 M Pensions 20B
19 W Pensions 20C
24 M No class
26 W No class
31 M Exam 2
Nov 2 W Leases 21A
7 M Leases 21B
9 W Leases 21C
14 M Error analysis 22
16 W Statement of cash flows 23A
21 M Statement of cash flows 23B
23-27 Thanksgiving holiday
28 M Statement of cash flows 23C
30 W Final Exam, Part 1 (Statement of Cash Flows) --
Dec 5 M Final Exam, Part 2