Intermediate Accounting II

Student Learning Outcomes, Goals, Objectives:

Students successfully completing this course will be able to:

• Examine the role and importance of the financial reporting function in society.
• Demonstrate an understanding of the theory and practice underlying the preparation and presentation of financial information in accordance with United States GAAP and significant similarities and differences with IFRS.
• Apply theory underlying the conceptual framework developed by the FASB and the guidance it provides in developing and implementing accounting standards.
• Examine and apply critical thinking skills to judgment decisions in financial accounting.
• Examine ethical issues inherent in financial accounting and reporting.
• Examine the limitations of financial statements in meeting corporate social responsibilities.
• Apply course concepts in homework assignments, quizzes, and exams.

Course Grading Information:

Activity/Performance Measure	Percentage/Points
Participation and in-class quizzes: Read notes Watch lecture videos In-class pop-up quizzes	1%
Homework Assignments	19%
Data Analytic project	5%
Midterm Exam 1 Covering Chapter 14, 15, &16	20%
Midterm Exam 2 Covering Chapter 17, 18, &19	20%
Final Examination Covering Chapter 14 to Chapter 22	35%
Practice test before each exam (not counted in final grading)	0%

No late work is accepted under any circumstance.

Grades will be posted in Canvas within 7-10 days after completion of the assignment. The final grades for the course will be posted on Dec 10 at 5 pm. Canvas (NOT MyLab) is the official source of your grade in this class. It is your responsibility to make sure they are recorded correctly and to calculate your own weighted average. If a grade in Canvas is not correct, please email the instructor as soon as you notice the issue.

Final day to withdraw from the course without a WF: Oct 09, 2026

Graduate grading scale

Percentage	Letter Grade
95 and above	A
90-94.99	A-
88-89.99	B+
84-87.99	B
80-83.99	B-
78-79.99	C+
74-77.99	C
73.99 and below	F

Attendance/Participation:

Participation and in-class pop-up quiz score takes 1% of the final grade for this course.

In-class quizzes: there will be unannounced in-class pop-up quizzes in class. These quizzes will be short in nature, usually a few multiple-choice questions and/or a short-answer question or two. Students are required to attend classes and show respect to others; no small talk; keep good studying environment; turn off cellphones before class. Active participation such as answering questions, participating in discussions, and asking questions will earn participation points. Unacceptable behaviors such as small talk, using cellphones or laptops without permission, being late, not showing up without proper excuse, or using unauthorized materials will result in deductions. Warnings will be given for first offenses.

The in-class quizzes and participation points are calculated as: the average of in-class quizzes score plus points earned from good behaviors minus points deducted for unacceptable behaviors.

Course Materials Purchased by the Students:

• Intermediate Accounting, 4e by Elizabeth A. Gordon, Jana S. Raedy, Alexander J. Sannella (Textbook)
• MyLab Accounting (MyLab) access linked with Canvas; required for all homework assignments and exams. Students must register via Canvas and have access to MyLab. This course is part of an inclusive access model called First Day®; students are billed at a discounted price as a course charge. Students may opt-out but are responsible for purchasing materials at full retail price if they do so.