Académique Documents
Professionnel Documents
Culture Documents
PREREQUISITES:
COURSE DESCRIPTION:
This course covers the development of intermediate accounting theory and practice
including such topics as debt and equity financing and securities, leases, income taxes,
employee compensation, earning per share, derivative, U.S. GAAP, and IFRS. It
combines the Learner's practical knowledge of the accounting process with the theoretical
foundations of accounting.
NUMBER OF ACTIVITIES: 12
LEARNING OUTCOMES:
COURSE CONCEPTS:
1. Debt financing
2. Equity financing
3. Investments in debt and equity securities
4. Leases
5. Income taxes
6. Employee compensation
7. Earnings per share
8. Derivatives
9. Differences between U.S. GAAP and IFRS
PRIMARY RESOURCES:
Please make sure that you purchase the primary textbook(s) that match the syllabus
you are issued. Please let your assigned Mentor know through the NCU messaging
system what text(s) you have purchased. NCU cannot be responsible for Learner
purchase of books that do not match assigned syllabi.
Book
Stice, James / Stice, Earl/Skousen, K. Fred (2007) Intermediate Accounting Thomson
South-Western ISBN: 0324312148
ADDITIONAL RESOURCES:
Website
CPA web page http://www.aicpa.org
Website
Accounting Standard Board http://www.iasb.co.uk
MENTOR RESOURCES
The mentor has not provided any additional resources for this syllabus.
These resources are not required, but may provide assistance in completing your work for
this course. Please copy and paste any web links listed below into your browser to view
the websites.
Diamond, M (1996) Financial Accounting, 4th editon, South Western College Publishing,
ISBN 3 0-538-84073-0
On-line resources:
• Posting of an assignment (e.g., a paper or project) in the Course Work area of the
course web site.
• Posting of an assignment to share with the faculty Mentor and other Learners in
the course web site (e.g., a review of a book or article, a proposal for a research
study, a presentation in the form of a PowerPoint presentation file, reporting on
participation in a research study).
• Participation in a threaded discussion in the course web site (e.g., commenting on
a discussion question posted by the faculty Mentor, providing feedback to another
Learner).
• Viewing instructional materials (e.g., a PowerPoint presentation prepared by the
faculty Mentor, a streaming audio or video presentation).
Learners must use the NCU messaging system on the course web site to contact
faculty Mentors. Learners who are unable to regularly participate in their course
should contact their faculty Mentor.
ASSIGNMENT SUBMISSIONS: When you "create" new assignments, use headers and
footers to indicate your name, course, assignment number. For instructions about creating
headers and footers, go to the Help file for the word processing program you use. Name
the file using this format: DoeJXXX0000-1. The "1" stands for the assignment number.
Save the file in RTF (Rich Text Format). Open the Learner Area, click on the course
code. Find the Course Work area. Read the Help file by clicking on the "?". When ready,
click on the "+" and select your assignment file by browsing. Your file will be uploaded
to the server. Your Mentor will receive a message that homework has arrived. When the
Mentor grades your work, the Mentor will upload the graded assignment and you will
receive a message that course work has arrived. You may then view your graded
assignment in the Assignment area. If you have questions, please contact your Learner
Advisor at 1-888-327-2877. Bulk assignments are not acceptable. Assignment Cover
Sheets are required for all assignments that you upload into the Assignment area. The
NCU Assignment cover sheet can be found under University Documents from your
Learner site. It is suggested that you download and save a copy of this cover sheet.
Learners may submit assignments early, but may not submit the next assignment until
they have received a grade on the previous one. Assignments must not be submitted
together. Submitting assignments in the order assigned will insure that you are
progressing according to academic standards and following the design of the course.
ACADEMIC INTEGRITY: All work submitted in each course must be the Learner’s
own. This includes all assignments, exams, term papers, and other projects required by
the Faculty Mentor. The submission of another person’s work represented as that of the
Learner’s without properly citing the source of the work will be considered plagiarism
and will result in an unsatisfactory grade for the work submitted or for the entire course,
and may result in academic dismissal. To avoid plagiarism, do not "copy and paste" into
any assignments without using quotations marks and citing in APA format the source of
the material. Your work may be submitted to TurnItIn.com for originality evaluation.
NCU LIBRARY: The NCU Library website provides access to academic databases,
electronic books, dissertations, reference materials, a host of web pages supporting
coursework, and much more. In addition, you can obtain library research assistance as
well as request articles and books through the NCU Interlibrary Loan (ILL). Accessing
the NCU Library is simple, just browse to your Learners page (http://learners.ncu.edu)
and click on NCU Library or any of the other library quick links appearing under the
NCU Library heading.
GRADING SCALE: If a letter grade is awarded for an NCU course, the following chart
shows the percentages of points awarded to the letter grade for Undergraduate and
Graduate grades.
Undergraduate
Graduate Scoring
Scoring
Numerical Points Letter Grade Numerical Points Letter Grade
100-94 A 100-94 A
93-90 A- 93-90 A-
89-87 B+ 89-87 B+
86-83 B 86-83 B
82-80 B- 82-80 B-
79-77 C+ 79-77 C+
76-73 C 76-73 C
72-70 C- 72-0 F
69-67 D+
Includes evaluation of Focus, Includes evaluation of Focus, Includes evaluation of Style and
Development, and Organization – Development, and Organization – Conventions – See NCU Writing
See NCU Writing Terms* for See NCU Writing Terms* for more Terms* for more information
more information information.
Learner demonstrates a well- Learner demonstrates a well- Learner demonstrates exemplary
developed focus, thorough points developed focus, thorough points accomplishment of task.
of development, and a logical of development, and a logical
pattern of organization of ideas pattern or organization of • Consistently appropriate and
and concepts. The original posting discussion ideas and concepts precise language for the
covers the topic thoroughly, required in assigned activity. assignment
demonstrates substantial • Consistently clear divisions
reflection and/or self assessment, • Substantially achieved stated between the writer’s voice and
Excellent exhibits a broad integration of learning outcome(s) the sources used to support
readings, and reveals conceptual • Substantially integrated key claims
knowledge and skills. concepts and terms from • Consistent and clear use of
100%- course materials standard American English in
94% • Substantially evaluated, grammar and punctuation
concluded, and applied • Consistent use of APA
concepts learned- formatting
demonstrated learning
through use of examples
and/or illustrations
• Supported insights and
assertions through research
and use of additional outside
academic resources
Learner demonstrates a clear Learner demonstrates a clear Learner demonstrates above
focus, substantive points of focus, substantive points of average accomplishment of the
development, and a logical development, and a logical pattern task.
pattern of organization of of organization of ideas and
discussion ideas and concepts. Theconcepts required in assigned • Appropriate and precise
original posting covers the topic inactivity. language with occasional lapses
some detail, demonstrates • Mostly clear divisions between
reflection and/or self assessment, • Above-average achievement the writer’s voice and the
exhibits integration of readings, of stated learning outcome(s) sources used to support claims
Above Average and reveals adequate conceptual • Above-average integration of • Somewhat consistent use of
knowledge. key concepts and terms from standard American English in
93%-87% course materials grammar and punctuation
• Above-average evaluation, • Somewhat consistent use of
conclusion, and application of APA formatting
concepts learned-
demonstrated learning
through use of examples
and/or illustrations
• Above-average support of
insights and assertions
through research and use of
outside academic resources
Learner demonstrates noticeable Learner demonstrates a noticeable Learner demonstrates adequate
Adequate
focus, adequate points of focus, adequate points of accomplishment of task.
development, and a noticeable development, and a noticeable
86%-80% pattern of organization of pattern of organization of ideas • Somewhat precise language
discussion ideas and concepts. Theand concepts required in assigned • Irregular divisions between
original posting partially covers activity.
the topic, demonstrates some the writer’s voice and the
reflection and/or self-assessment, • Adequately achieved learning sources used to support claims
exhibits a sporadic integration of outcomes • Lapses in use of standard
readings, and reveals incomplete • Partially integrated key American English in grammar
conceptual knowledge and skills. concepts and terms from and punctuation
course materials • Lapses in use of APA
• Analyzed and applied formatting
concepts learned-limited use
of examples and illustrations
• Limited use of outside
references or use of non-
academic resources
Learner demonstrates some focus, Learner demonstrates some focus, Learner demonstrates incomplete
irregular points of development, irregular points of development, attempt to address the task.
and lapses in the pattern of and lapses in the pattern of
organization of discussion ideas organization of ideas and concepts • Frequent lapses in concrete
and concepts. The original posting required in assigned activity. language,
Needs is unrelated to the assigned topic, • Consistent irregularity in
demonstrates little to no reflection • Minimal to no learning divisions between the writer’s
Improvement or self-assessment, exhibits little outcomes achieved voice and the sources used to
to no integration of readings, and • Key concepts and terms from support claims
79%-70% reveals deficient conceptual
knowledge and skills.
course materials lacking or • Consistent lapses in use of
omitted standard American English in
• Does not describe and/or grammar and punctuation
summarize course materials • Consistent lapses in use of
• No references or inclusion of APA formatting
additional outside academic
sources
Learner demonstrates no clear Learner demonstrates no clear Learner demonstrates incomplete
focus, no clear development, and focus, no clear development, and attempt to address the task.
no clear organizational pattern of no clear organizational pattern of
discussion ideas and concepts. ideas and concepts required in • Consistent lapses in concrete
Not acceptable Learner fails to post or original assigned activity. Learner fails to language; regular use of slang,
posting demonstrates no reflection submit or submission fails to etc.
69% or or self-assessment, did not exhibit demonstrate learning outcome(s). •
integration of reading, is deficient
Little to no division between
the writer’s voice and the
below in conceptual knowledge and/or sources used to support claims
skills. • Failure to use standard
American English in grammar
and punctuation
• Failure to use APA formatting
POST COURSE SURVEY: Complete the Post Course Survey after you finish your final
assignment. The Post Course Survey goes directly to the University and provides
information used in both course and Mentor evaluation and assessment. The Post Course
Survey is located in the Course Review section of the Learner Website THE
RESPONSES ARE ANONYMOUS.
The Effective/Approved Date for every NCU syllabus appears at the bottom
of all web based syllabi, which you can see by clicking on “Display Syllabus
on the Screen” on your Learner Course page.
Required Reading:
Chapters 11 -12
Activity Outcomes
Activity Outcomes
Section 2: Investments
Required Reading:
Read Chapters 13 and 14
Activity Outcomes
Activity Outcomes
Section 3: Leases
Required Reading:
chapter 15
Activity Outcomes
Activity Outcomes
Required Reading:
chapter 16
Activity Outcomes
Required Reading:
Chapter 17
Activity Outcomes
Section 6: Derivatives
Required Reading:
Chapter 18
Activity 9: Exercises - Derivatives 10 Points
Complete Exercises 18-25, 18-32
Learning Outcomes, 1, 6
Activity Outcomes
Required Reading:
Chapters 19-20
Activity Outcomes
Activity Outcomes
Required Reading:
Review Chapters 10-21
Activity 12: Discussion - Reflective Summary 10
Points
Reflective Summary
Summarize your learning points from the course material.
Your responses should show how the coursework is relevant to your experiences. Apply the
coursework, or you will apply the coursework to your own situation. The purpose is two
fold: (a) to demonstrate mastery of the course material, and (b) to apply this knowledge to
the real world. Your response should demonstrate your ability to think critically using the
terminology and relationships presented in the textbook.
Learning Outcomes 1, 2, 3, 4, 5, 6, 7 and 8
Activity Outcomes