Accounting
304
CLASS SCHEDULE*
Fall 2006
*The dates outlined in the course schedule are tentative. In some cases we may complete coverage of particular subject matter ahead of schedule and at other times more difficult material might take longer to disseminate than expected. Again, should you fail to attend a particular class due to circumstances beyond your control please contact a classmate to obtain notes and missed assignments. Please note that you are welcome to attempt additional problems on your own.
Note: Supplementary Study Materials and Self-Grade Quizzes referred to below can be found on the Web at: www.mhhe.com/spiceland3e
| WEEK BEGINNING: | TOPIC |
READING ASSIGNMENT |
WRITING ASSIGNMENT |
| August 29 |
The Environment
of Financial Reporting Financial Reporting: Its Conceptual Framework |
Text: Ch. 1 &2; Read rest of course schedule. | Self-assessment test due in class on September 12th. |
| August 31 | Financial Reporting: Its Conceptual Framework | Chapter 2 | Multiple Choice 1-10; C2-1, C2-2 |
| September 5 | Review of the Company's Accounting System | Chapter 3 | Problems 3-1, 3-9, 3-13 |
| September 7 | The Balance Sheet and Financial Disclosures | Chapter 4 | Read Chapter 4 before class. Self-assessment test due for next class. |
| September 12 | Grade Self-Assessment Tests | No reading | MC1-10 and Problem 4-1 and 4-6 due for next class. |
| September 14 | The Balance Sheet and Financial Disclosures | Chapter 4 | MC 1-10 and Problem 4-1, 4-6. |
| September 19 | The Income Statement and Statement of Cash Flows | Chapter 5 | MC 1-9 and 5-4 and 5-6 due for next class. |
| September 21 | The Income Statement and Statement of Cash Flows | Chapter 5 | MC 1-9 and 5-4 and 5-6 due for next class. Read Chapter 22. With respect to calculating cash flows from operating activities, only read the section on the indirect method. |
| September 26 | The Statement of Cash Flows | Chapter 22 | MC 1-10, and Problem 22-7 due for next class. |
| September 28 | The Statement of Cash Flows | Chapter 22 | MC 1-10, and Problem 22-7. Problem 22-13. |
| MARCH 3 | Test: Chapters 1,2,3,4,5,22 |
Chapters 1, 2, 3,4, 5, 22. |
Read Time Value of Money Appendix. |
| MARCH 5 | Time Value of Money Concepts | Time Value of Money Module M1 | Read Time Value of Money Appendix. |
| MARCH 10 | Time Value of Money Concepts | Time Value of Money Module M1 | MC 1-10 and Problem PM-7 due for next class. |
| MARCH 12 | Time Value of Money Concepts | Time Value of Money Module M1 | MC 1-10 and Problem PM-7. Problem PM-19 due for next class. |
| MARCH 17 | Time Value of Money Concepts | Time Value of Money Module M1 | Problem PM-19. Read Chapter 10 for next class. |
| MARCH 19 | Property, Plant, and Equipment: Acquisition and Disposal | Chapter 10 | MC 1-10 and Problem 10-8 due next class. |
| MARCH 24 | Property, Plant, and Equipment: Acquisition and Disposal | Chapter 10 | MC 1-10 and Problem 10-8. Problem 10-10 and Case 10-7 due next class. |
| MARCH 26 | Property, Plant, and Equipment: Acquisition and Disposal | Chapter 10 | Problem 10-10 and Case 10-7. Read Chapter 20 through page 1033 for next class. |
| MARCH 31 | Accounting for Postemployment Benefits | Chapter 20 | MC 1-8 and Problem 20-5 due for next class. |
| November 2 | Accounting for Postemployment Benefits | Chapter 20 | MC 1-8 and Problem 20-5. Problem 20-7 and 20-8 due for next class. |
| November 7 | Accounting for Postemployment Benefits | Chapter 20 | Problem 20-7 and 20-8. |
| November 9 | Test: Chapters M1, 10, 20. |
Chapters M1, 10, 20. |
Read Chapter 19 for next class. |
| November 14 | Accounting for Income Taxes | Chapter 19 | MC 1-10, Problem 19-6, 19-9 due for next class. |
| November 16 | Accounting for Income Taxes | Chapter 19 | MC 1-10, Problem 19-6, 19-9. Take-home test # 2 due for next class. |
| November 21 | Accounting for Income Taxes | Chapter 19 | Grade take-home exam #2 in class. Read Chapter 21 for next class. |
| November 28 | Accounting For Leases | Chapter 21 | MC 1-10 and Problem 21-2 due for next class. |
| November 30 | Leases | Chapter 21 | MC 1-10 and Problem 21-2. Problems 21-4, 21-6 due for next class. due for next class. |
| December 6 | Leases | Chapter 21 | Problems 21-4, 21-6 . Problems 21-10, 21-15 due for next class. |
| December 8 | Leases | Chapter 21 | Problems 21-10, 21-15. |
| December 12-16 | Final Exam Tuesday, December 12, 2006 7-9:30 PM | Review Course Material | Review Course Material |