Course Syllabus
Contact Information
|
Heejin Ohn Assistant ProfessorSteed School of Accounting
Office Hours: T,Th 3:00-4:30pm Phone: 405-325-5780 Email: heejin-ohn@ou.edu |
Ling Zhang Graduate Teaching AssistantSteed School of Accounting
Office Hours: M 2:00-4:00pm Email: ling.zhang@ou.edu |
Live Session:
| Section | Date & Time (CST) | Zoom Link | Top Hat Link |
| ACCT-3113-005 | T,Th 9:00-10:15am | https://oklahoma.zoom.us/j/94616505697?pwd=ODJPZ1Q2VkExb2xGU3ZINFBlUHFDUT09 | |
| ACCT-3113-006 | T,Th 11:00-12:15am | https://oklahoma.zoom.us/j/91070194991?pwd=S0FmVEJGNWtZS3RNcytZS1ZWRFVkdz09 | |
| ACCT-3113-007 | T,Th 01:00-2:15pm | https://oklahoma.zoom.us/j/93506048421?pwd=TVRRZFVvcm1BU1pnRG9ob1l0U3krQT09 |
🚩🚩Zoom Passcode 29781223 🚩🚩
Office Hours:
| Instructor | Date & Time (CST) | Zoom Link |
| Heejin Ohn | T,Th 3:00-4:30pm |
https://oklahoma.zoom.us/j/91692321115?pwd=TkRxcTV5dnB0MnNmTnNNZVRsMXVLUT09 Meeting ID: 916 9232 1115 |
| Ling Zhang | M 2:00-4:00pm |
https://oklahoma.zoom.us/j/99180149314?pwd=NG91NW5CYUtORDJybnFJNytZUjVuUT09 Meeting ID: 991 8014 9314 |
🚩🚩Zoom Passcode 29781223 (Same as Live Sessions)🚩🚩
Course Details
Intermediate Accounting I is the first course in a two-course sequence that covers financial reporting for external parties. The purpose of financial reporting is to provide meaningful information to individuals and institutions that have an interest in business, whether they be investors, creditors, or managers. It is a company’s accounting system which creates and provides this vital information to investors and creditors. Business managers likewise need information produced through financial accounting in making day-to-day operational decisions that improve a company’s performance and profitability. This course assumes knowledge of the material in introductory financial accounting (ACCT 2113).
Course Prerequisites
ACCT-2113; ACCT-2123
Course Materials
- Intermediate Accounting, 10th Edition, by Spiceland, Nelson,Thomas; McGraw-Hill, 2019
- Connect
Homeworks will be posted on McGraw-Hill's Connect.
- Top Hat
Slides and in-class quizzes will be available on Top Hat.
Refer to RESOURCES: Course Materials for more information.
Grades
Breakdown
| Activity | Description | Points |
|---|---|---|
| Connect Homework | Weekly assignments on Connect | 200 (25%) |
| In-Class Participation | Top Hat quizzes during live sessions | 200 (25%) |
| Projects | 4 assignments on Connect | 50 (6.25%) |
| Video Assignments | Weekly Connect videos and quizzes on Connect | 50 (6.25%) |
| Exam 1 | Administered during live session | 100 (12.5%) |
| Exam 2 | Administered during live session | 100 (12.5%) |
| Final Exam | During final exam week | 100 (12.5%) |
| Extra Credits | More information during introduction | ? |
| Total | 800 (100%) |
Scale
Letter grades are based on the normal grading scale as follows: A-90%+ B-80%+ C-70%+ D-60%+ F-Below 60%
Course Components
🚩🚩Connect Homework 🚩🚩
Connect will be used to complete homework. To begin using Connect, follow these steps:
- Go to your CANVAS page and find our course (ACCT 3113). On the home page, you’ll see McGraw-Hill Connect. Selection that link and you will be transferred to Connect.
- Select Register Now and enter your email address.
- Either (a) submit the Connect code you purchased at the bookstore or (b) purchase access to Connect online.
- Fill out the registration form.
- Select Go To Connect Now.
Homework for each week is due by 11:59 p.m. on Friday, unless announced otherwise. Students can judge their development in the course by noting how well they understand the homework.
If you have trouble using Connect, visit http://mhhe.com/support for links to chat or e-mail support or call 1-800-331-5094.
You will be allowed unlimited attempts on the homework prior to the due date. I will apply your highest graded attempt to your homework grade. Your homework percentage for the course will be 100% if you receive at least 80% of the total possible homework points, otherwise your homework percentage is calculated as: total earned points/(0.8 * total possible points). You cannot receive more than full credit for homework (200 points). In other words, you may miss some homework points with no impact on your grade. These “extra point” possibilities are designed to overcome specific technical difficulties with Connect as well as any personal issues that may arise.
There are no make-up assignments, re-takes after due, or late assignment accepted.
🚩🚩In-Class Participation 🚩🚩
Top Hat will be the main tool we use in class. Please use the correct link below based on your section number to access Top Hat. If you already have a valid subscription from previous semesters, you do not have to pay additional subscription fees to sign up for a new course.
If you are not yet familiar with Top Hat, visit the Quick Start Guide or contact Top Hat Support.
🚩🚩Projects 🚩🚩
Projects are completed by logging in to Connect. Project 1 uses the General Ledger software to demonstrate how transactions are recorded, summarized in account balances, and then reported in financial statements. Project 2 includes terms from the Conceptual Framework in Chapter 1. Project 3 involves collection of accounting information from Target’s annual report (Form 10-K). Project 4 is used to help you understand application and analysis of accounting data using Tableau, a data visualization software used by many companies. .
🚩🚩Video Assignments 🚩🚩
Video lectures that explain core concepts will be assigned for each chapter in Connect. You will be asked a series of questions after each video. Video assignments are due by 11:59 p.m. on Sunday preceding the material to be covered in the upcoming week.
🚩🚩Exams 🚩🚩
Two mid-term exams and one final exam will be given this semester. All exams are to be taken on the day they are scheduled. The only exception to this policy is that, with a University excuse, you may schedule to take the exam prior to the regularly scheduled time. The dates for each exam are given in the attached class schedule. No make-up exams will be given. If an exam is missed due to a university-excused absence, the percentage score of the final exam will be applied to the missed exam. Approval for missing an exam must be obtained before the exam period. The final exam is comprehensive and is scheduled during finals week. You may not use your phone at any point during the exams.
At the end of the semester I will replace the lowest mid-term exam score with your final exam grade if your final exceeds any of the two mid-terms. In order to qualify for this benefit, you must have taken both of the mid-term exams. In other words, if you miss an exam, whether it is excused on unexcused, you will not be eligible to have your lowest exam grade replaced with your final exam. Also, I will not, under any circumstance drop your comprehensive final exam score.
🚩🚩Exam 1🚩🚩
Location and time will be the same as the regular schedule.
- Ch1 Environment and Theory
- Ch2 Review of the Accounting Process
- Ch3 Balance Sheet
- Ch4 Income Statement
🚩🚩Exam 2🚩🚩
Location and time will be the same as the regular schedule.
- Ch6 Revenue Recognition
- Ch7 Cash and Receivables
- Ch8 Inventories: Measurement
- Ch9 Inventories: Additional Issues
🚩🚩Final Exam🚩🚩
| Section | Date & Time (CST) |
|---|---|
ACCT-3113-005 |
December 14, 2020 08:00 - 10:00am |
ACCT-3113-006 |
December 17, 2020 08:00 - 10:00am |
ACCT-3113-007 |
December 16, 2020 01:30 - 03:30pm |
Final exam will be cumulative, covering chapters 1 through 12 of our textbook.
Course Policies
Communication
While you can use Ling's or my email, I plan to make Canvas DM the primary means of direct communication. That is, you can expect to hear back from either of us most promptly when you send a message through Canvas. Click on on the left to compose a message. Ling and I will work hard to reply within 1 business day.
Late Policy
The grading scheme is constructed to address all contingencies so no late assignments or excuses will be accepted.
University Academic Policies and Student Support
Course Catalog
Search the OU Course Catalogue.
Student Handbook
Please familiarize yourself with the OU Student Handbook.
Online Library
Access digital materials and other resources at OU Libraries.
Academic Misconduct
In addition to the course conduct policies outlined by your professor in the Course Syllabus in the online classroom, please review the Graduate Student Handbook.
It is the responsibility of each student to be familiar with the definitions, policies, and procedures concerning academic misconduct. The Student Code is available from the Office of the Vice President for Student Affairs, and is contained in the Student's Guide to Academic Integrity.
This site also defines misconduct, provides examples of prohibited conduct, and explains the sanctions available for those found guilty of misconduct.
Plagiarism
Plagiarism is the most common form of academic misconduct at OU. There is basically no college-level assignment that can be satisfactorily completed by copying. OU's basic assumption about writing is that all written assignments show the student's own understanding in the student's own words. That means all writing assignments, in class or out, are assumed to be composed entirely of words generated (not simply found) by the student, except where words written by someone else are specifically marked as such with proper citation. Including other people's words in your paper is helpful when you do it honestly and correctly. When you don't, it's plagiarism.
For more information about plagiarism, watch this video and then take this short course offered by University Libraries.
Reasonable Accommodation for Disabilities
The University of Oklahoma is committed to providing reasonable accommodation for all students with disabilities. Students with disabilities who require accommodations in this course should contact their professor as early in the semester as possible.
Students with disabilities must be registered with the Disability Resource Center prior to receiving accommodations in this course.
If you have a disability and you would like to make a request for reasonable accommodation, please see the Graduate Student Handbook or get in touch with the Accessibility and Disability Resource Center.
Adjustments for Pregnancy/Childbirth Related Issues
Should you need modifications or adjustments to your course requirements because of documented pregnancy-related or childbirth-related issues, please contact me as soon as possible to discuss your options. Generally, modifications will be made where medically necessary and similar in scope to accommodations based on temporary disability. Learn more about the rights of pregnant and parenting students by consulting the FAQ sheets provided by the Institutional Equity Office.
Title IX Resources
For any concerns regarding gender-based discrimination, sexual harassment, sexual misconduct, stalking, or intimate partner violence, the University offers a variety of resources, including advocates on-call 24/7, counseling services, mutual no contact orders, scheduling adjustments, and disciplinary sanctions against the perpetrator. Please contact the Sexual Misconduct Office at 405-325-2215 (8-5, M-F) or OU Advocates at 405-615-0013 (24/7) to learn more or to report an incident.
Religious Holidays
It is the policy of the University to excuse absences of students that result from religious observances and to provide for the rescheduling of examinations and additional required classwork that may fall on religious holidays without penalty. It is the responsibility of the student to make alternate arrangements with the instructor at least one week prior to the actual date of the religious holiday.
Copyright Policy
It is illegal to download, upload, reproduce, or distribute any copyrighted material, in any form and in any fashion, without permission from the copyright holder or his/her authorized agent. The University of Oklahoma expects all members of its community to comply fully with federal copyright laws. If such laws appear to have been violated by any user, the university reserves the right (1) to terminate that user’s access to some or all of the university’s computer systems and information resources and (2) to take additional disciplinary actions as deemed necessary or appropriate. Repeat offenders will be sanctioned and their privileges terminated.
Registration and Withdrawal
If you choose to withdraw from this course, you must complete the appropriate University form and turn the form in before the deadline. If you stop attending the course and doing the coursework without doing the required paperwork, your grade will be calculated with missed homework and examination grades entered as zero. This could result in receiving a grade of F in the course. Deadlines are shown in the Academic Calendar, which is available from the Office of the Registrar.
Student Grievances
In addition to any policies outlined related to submitting an informal or formal grievance by your professor in the Course Syllabus in the online classroom, please review the Student Handbook for more information about the process of submitting a formal grievance.
Course Summary:
| Date | Details | Due |
|---|---|---|