University of Texas, Dallas

School of Management

Accounting and Information Management 3331 – Spring 2006

Section # Days Times Location

Section 001 Tuesdays and Thursdays 11:00 a.m. – 12:15 p.m. SOM 2.717
Section 501 Tuesdays 7:00 p.m. – 9:45 p.m. SOM 2.103

Instructor: Laurel Franzen, Ph.D.

Office Number: SOM 4.423
Office Phone: (972)883-6396
Email*: laurelf@utdallas.edu
Office Hours: Wednesdays 2:00-4:00 p.m. or by appointment
Pre-requisites: AIM 2301, AIM 3320, MATH 1326,
MATH 2333
Required Kieso, Weygandt and Warfield
Textbook**: Intermediate Accounting,
Updated Eleventh Edition, Wiley Custom
Services 2005
ISBN 0-471-75358-0
(This is a custom text covering Chapters 1-12, 17
and 18)

*Emails sent to me on webCT will be answered by the teaching assistant. You must use the email address
above if you wish to have me respond to your email.
**A copy of the textbook is on reserve at the McDermott Library for 2 hour library use.

Course Objectives:
Accounting 3331 focuses on the generally accepted accounting principles (GAAP) that
guide publicly available financial statements. The course will cover the basic theoretical
concepts, standards, principles and procedures underlying GAAP. Financial reporting
will be explored from the perspective of financial statement preparers and users. When
you have completed this course, you will be able to prepare, read and analyze financial
statement information.
Class Procedure:
Class sessions will be a combination of lecture, problem solving and discussion.
Students should bring to each class session a printed copy of that day’s lecture notes
(available on WebCT prior to each class session) and a basic calculator for in-class
problem solving. The material covered in class will follow the lecture notes and is
designed to clarify and complement the text material. I recommend reading the assigned
chapter material and attempting the suggested problems prior to the class session. The
“SCHEDULE OF CLASSES AND EXAMS” lists the assigned material for each class
session. Solutions to the suggested problems will be available on WebCT. Problems
contained in the lecture notes and solved in class will not be available electronically.

Grading:
The course grade will be based on your performance on the three exams. These exams
are equally weighted with each contributing 1/3 to your overall course grade. Scores on
exams will be curved, if necessary, to achieve an appropriate distribution of grades. All
exam grading disputes must be submitted in writing to the course TA within one week of
the exam’s return, and the dispute will be resolved within the next week.

UTD Policies:
Cheating
Students are expected to be above reproach in all scholastic activities. Students who
engage in scholastic dishonesty are subject to disciplinary penalties, including the
possibility of failure in the course and dismissal from the university. “Scholastic
dishonesty includes but is not limited to cheating, plagiarism, collusion, the submission
for credit of any work or materials that are attributable in whole or in part to another
person, taking an examination for another person, any act designed to give unfair
advantage to a student or the attempt to commit such acts,” Regents Rules and
Regulation, Part One, Chapter VI, Section 3, Subsection 3.2, Subdivision 3.22. Since
scholastic dishonesty harms the individual, all students, and the integrity of the
university, policies on scholastic dishonesty will be strictly enforced.

Examinations:
There are three equally weighted exams in this course. All exams are closed book, in-
class exams (1 hour and fifteen minutes). The format of each exam will be a combination
of questions requiring short written responses and problems requiring calculations and/or
appropriate journal entries or financial statement presentation. No scratch paper will be
allowed during the exam. All work must be shown on the exam itself. Calculator usage
during the exam is limited to basic level calculators only (i.e. computers and other
advanced electronic devices may not be used). Cell phones must be off and stored
during the exam. The exams are scheduled in the “SCHEDULE OF CLASSES AND
EXAMS”. Make-up exams will be given only under extenuating circumstances arising
from verifiable work, medical or family emergencies. I do not guarantee that the level of
difficulty of the makeup exam will be comparable to the exam given at the scheduled
time.