ECON 136A - Intermediate Financial Accounting

ECON 136A Intermediate Financial Accounting
Office Hours
NH 3052
TR 2:00-3:00 pm
By appointment
Instructor
Lisa Gray
lisagray@ucsb.edu
Week Date
1
Jan 6
1
Jan 8
Day
T
Th
2
2
3
3
4
4
5
5
6
6
7
7
8
8
9
9
10
10
T
Th
T
Th
T
Th
T
Th
T
Th
T
Th
T
Th
T
Th
T
Th
Jan 13
Jan 15
Jan 20
Jan 22
Jan 27
Jan 29
Feb 3
Feb 5
Feb 10
Feb 12
Feb 17
Feb 19
Feb 24
Feb 26
Mar 3
Mar 5
Mar 10
Mar 12
Topic(s)
Introduction
Ch 1 & 2: Accounting Standards & Conceptual
Framework for Financial Reporting
Ch 3: Accounting Information System
Ch 4: Statement of Income & Retained Earnings
Ch 4: Statement of Income & Retained Earnings
Ch 5: Balance Sheet
Ch 5: Balance Sheet
Midterm #1
Ch 6: Time Value of Money
Ch 7: Cash and Receivables
Ch 7: Cash and Receivables
Ch 8: Valuation of Inventories: Cost Basis
Ch 8: Valuation of Inventories: Cost Basis
Midterm #2
Ch 9: Inventories: Additional Valuation Issues
Ch 10: Property, Plant, & Equipment
Ch 10: Property, Plant, & Equipment
Ch 11: Depreciation, Impairments, & Depletion
Ch 11: Depreciation, Impairments, & Depletion
Final Exam Review
Lecture
Winter 2015
NH 1105
TR 3:30-4:45 pm
Learning
Objectives
WileyPLUS
HW
LO 1-6 (Ch. 1)
LO 4-7 (Ch. 2)
Illust. 2-7
LO 1-8
LO 1-5
LO 6-8
LO 1-3
LO 4-9
1a
LO
LO
LO
LO
LO
1-7
1-5
6-9
1-5
6-10
6a
6b, 7a
7b
8a
8b
LO 1-4, 6-7
LO 1-4
LO 5-7
LO 1-3
LO 5-7
9a
9b, 10a
10b
11a
11b
2a, 3a
3b, 4a
4b
5a
5b
FINAL EXAM: Thursday, March 19, 4-6 pm

Grade Component
EXAM #1
EXAM #2
EXAM #3
Quizzes/HW
Description
Chapters 1-5
Chapters 6-8
Chapters 9-11 & 30% cumulative
WileyPlus assignments listed above
Total
% of Grade
25
25
35
15
100
E-MAIL
Please keep your questions sent by e-mail to an administrative nature. Technical questions related to
class material should be asked in class or during office hours.
Econ 136A Syllabus 1
REQUIRED TEXTBOOK & SOFTWARE

Textbook:
Intermediate Accounting
Authors:
Kieso & Weygandt
Edition:
15th (2013)
Available at the UCSB bookstore.
WileyPLUS is an online feature which is required to complete most of the homework
assignments. When you register for WileyPLUS you will be able to access the textbook
electronically through WileyPLUS (as well as homework and additional online content).
Therefore, a hard copy of the textbook is OPTIONAL.
You may obtain your registration code for WileyPLUS in one of three ways:
- Purchase an online registration code from UCSB bookstore
- Purchase the book & online registration combination from UCSB bookstore
- Purchase registration code directly from Wiley at www.wiley.com/college/buywileyplus (generally
the least expensive option, includes e-book)
REGISTRATION LINK: http://edugen.wileyplus.com/edugen/class/cls429399/
Please note that registration links are specific to your class time.
WileyPLUS times out after 20 minutes of inactivity. I encourage you to print out your assignments rather
than lose any of your work. I recommend you complete the assignments well in advance of the due date to
avoid unexpected circumstances like illness, work commitment, computer difficulties or the need to be out of
town. Loss of points by not following the directions will not be corrected. Rounding errors will only be corrected
for adjustments that exceed 1 point. There are no make-ups, but homework can be completed after the due
date for half credit. You can track your progress within WileyPLUS. It will count for 15% of your total grade.
Note: The instructor is not qualified to address technical difficulties with WileyPLUS. Should you encounter
problems with WileyPLUS, the online chat feature accessible through WileyPLUS will likely prove more helpful in past quarters, the few students who have needed it found the online chat very timely, responsive and
effective. You can also view: https://www.wileyplus.com/WileyCDA/resources-and-support.html
SLIDES & HANDOUTS
Before each lecture, students should print the applicable PowerPoint slides. You will find it a challenge to follow
the course lectures without the slides. The slides are available at http://www.wiley.com/college/kieso.
EXAMS
The format of the exams may include multiple-choice and/or free-response questions. Exams 1 & 2 will focus
on the chapters indicated on the calendar. The final exam will be cumulative containing approximately 70%
untested material and 30% of revisited material.
Make-up exams are NOT allowed. Please ensure that your schedule allows for attending all exams and
turning in all assignments to THE CLASS DATE & TIME YOU ARE ENROLLED IN.
Please bring the following to exams:
Student ID or other picture identification
Green scantrons (50 multiple choice)
Pencil for scantron questions
Basic calculator*
*PROGRAMABLE CALCULATORS (INCLUDING GRAPHIC CALCULATORS, CELL PHONES, or ANY
TYPE OF ELECTRONIC ORGANIZER) WILL NOT BE ALLOWED DURING THE TESTS.
EXAM PREPARATION
The major source of information will come from the lectures, homework, and textbook readings. Students
should read the applicable chapter before attending the scheduled lecture. In-class lectures will assume that
students have read the chapters and will focus on expanding upon information contained in the textbook and
answering students questions. Not reading the chapters before attending class will significantly reduce the
benefit which students may obtain by attending lectures. For additional study materials, students may use the
WileyPlus feature titled Read, Study & Practice.
REGRADE POLICY
After your exams are graded you are encouraged to compare your answers with the solution key to confirm
your exam was scored correctly. If you wish to question the grading of an exam you must do so BEFORE
handing in the next exam. Scores will only be changed on the last exam taken. Review of your final needs to be
completed within the first two weeks of the following quarter. Any question may be posed to the instructor for
re-grade and that problem will be graded by the instructor from scratch. Re-grades could result in additional
OR fewer points than initially assigned.
EXTRA CREDIT
There is no extra credit available in this course.
GRADE POSTING
Periodically throughout the quarter the grade sheet will be posted on the class GauchoSpace site so each
student can review their scores to determine they have been recorded accurately. For privacy reasons, the
scores will be posted using a portion of each students perm number. The grade sheet will also be protected
with a username and password that you can obtain in lecture. If you prefer your scores not be posted in this
fashion please let me know. For privacy reasons, scores will not be distributed via e-mail.
ATTENDANCE
You are responsible for all that is said and done in class.
STUDENTS WITH TEMPORARY AND PERMANENT DISABILITIES
If you are a student with a disability and would like to discuss special academic accommodations, please
contact me during my office hours.
SCHOLASTIC DISHONESTY
Instances of scholastic dishonesty will be handled in the most extreme fashion, as prescribed by University
policy.

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ECON 136A Intermediate Financial Accounting

FINAL EXAM: Thursday, March 19, 4-6 pm

Econ 136A Syllabus 1

REQUIRED TEXTBOOK & SOFTWARE

Econ 136A Syllabus 2

Econ 136A Syllabus 3

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