Anderson Graduate School of Management

University of California, Riverside

BSAD 165A -- INTERMEDIATE ACCOUNTING

Winter 2011 #11437

INSTRUCTOR Bruce Samuelson COURSE BUS 165A

OFFICE OLMH 2331 ROOM OLMH 421
OFFICE HOURS 10:50-noon TR HOURS 2:10-3:30 TR
e-mail bus165a@cox.net

COURSE DESCRIPTION

The first quarter of Intermediate Accounting acquaints students with the profession of
accounting theory—the conceptual framework—the accounting process, financial statement
composition, and the valuation of current assets. Coverage of long-term assets, liabilities,
shareholder equity and special topics will continue in courses 165B and 165C.

GRADING
The course grade is based on the total points accumulated on the following requirements:

Practice Set Exam (Ch. 3) 40 points

Homework 90
Exam #2 (Ch. 1,2,4,5) 80
Final exam (Ch. 6,7,8,9) 80 points

Letter grades will be assigned to the point total at no less than the following scale:
90% = As 80% = Bs 70% = Cs 60% = Ds

MATERIALS
INTERMEDIATE ACCOUNTING (13E) by Kieso, Weygandt, & Warfield
ISBN
Hand-held Calculator capable of time-value-of-money computations

POLICIES
Mid-term exams are taken in lecture on the scheduled dates only, no make-ups. An exam
uses a Scantron with 50 questions on each side. Classwork and homework problems are
tested. The highest score of two mid-terms applies to the course grade. A score of zero is
given to an absence; absence is not excused. If absent from both mid-terms, no grade will
be given since there will be an insufficient basis for grading.

Homework is collected before lecture each Thursday, starting 01/06. For 41 problems,
student receives 1 point for doing the work, 1 for 75% of the correct answer. Work must be
original handwriting in pencil only, no copies or computer printouts. No credit is given after
papers are collected at the start of lecture.

The Final Exam is administered on the scheduled date only, no make-up exam. Do not
book airplane flights that conflict with the date of final exam. Bring a Scantron for 50
multiple choice questions on each side.
Ethical behavior is expected of everyone in business, in the accounting profession, and in
this class. Cheating is the submission of any course work for grade credit when such work
has been either given to or taken from another person—including the duplication or copying
of another student’s homework solutions. Offenders receive a course grade of F, and a letter
is placed in University records of the student.

Communication with the instructor is encouraged. He has scheduled an hours per lecture
session on Tuesday and Thursday afternoon. He provides his home phone number and
has a recorder to gather messages when he is unavailable. As a courtesy, do not phone
after 10 p.m. An email address is provided for only students of this course.
Email messages should be written in proper English. Email replies should be rendered
within 24 hours. The syllabus, lecture notes, classwork solutions will be posted on iLearn.
Homework solutions are available only during weekly lab and from the teaching assistant.
Letter grades are not posted. Course scores are available on iLearn. Compare course
scores to the grade scale on this syllabus for an estimate of course grade. The only letter
grade is that given at the end of course, not to homework, mid-terms, or projects. The
instructor does not possess a continuous record of scores, except as appears on iLearn.

Grade correction is only based on an error in the record of homework, mid-term, or final
exam scores. Students are advised to retain all original paperwork until the course grade
has been recorded; original papers may be needed to correct instructor records.
The course grade will be changed for all errors committed by the teaching assistants or
the instructor. No changes will be based on homework that is reported missing or
Scantron erasures.
 165A ASSIGNMENT SCHEDULE
Winter 2011
Discuss Due at lecture
Date Wk Chapter and Topic at Lecture for Lab
01/04 1 Class Admin.& Accountancy Standards Ch. 1 no labs
06 Ch. 2 Conceptual Framework:qualititive,elements,assumptions BE2-2 to4 CA1-2,14

01/11 2 Ch. 2 Conceptual Framework: principles, constraints BE2-5 to 8 --

13 Ch. 3 Accounting Process: dr/cr, Ts, TB, statements BE3-2,9to11 E2-2,3,4,7;
CA2-3

01/18 3 Ch. 3 Adjusting & closing processes E3-9,10,11,16 --

20 In-class Practice Set Examination: Ch. 3 Exam #1 Exam #1

01/25 4 Ch. 4 Revenue & Multi-step Income BE4-2to5 --

27 Ch. 4 Irregular income items & comprehensive income BE4-6to11 E4-4,5,8

02/01 5 Ch. 5 Classified Balance Sheet BE5-1to10 --

03 Ch. 5 Statement of Cash Flow – indirect BE5-11to16 E4-11,13,15;
E5-3,12

02/08 6 EXAMINATION #2: ch. 1,2,4,5 Exam #2 Exam#2

10 Ch. 6 Time Value of Money applications BE6-1,2,4,6 E5-14;P5-1,7

02/15 7 Ch. 6 TVM applications BE6-9,11 --

17 Ch. 7 Cash and A/R BE7-1,2,4,5 E6-3,6,8,11,13,17,22

02/22 8 Ch. 7 Notes Receivable and Impairments BE7-6to9,12 --

24 Ch. 8 Inventory Cost Flows, periodic BE8-2to7 E7-2,7,13,17,26

03/01 9 Ch. 8 Inventory, special issues, & $ value LIFO BE8-9 --

03 Ch. 9 LCM Inventory & NRV, SRV valuation BE9-1to4 E8-2,5,10,13,21

03/08 10 Ch. 9 Inventory: commitments, gross profit & retail valuation BE9-5to8 E9-2,7
10 Review for final exam -- E9-10,13,19,24

03/18 11 Friday 11:30-2:30 p.m. FINAL EXAM in 421 Olmsted. No alternative schedule. Bring a
Scantron, pencil, and calculator; cell phones are not allowed.
Final exam focuses on chapters 6,7,8, and 9, but is call upon any prior accounting knowledge.