Course
Description:
ACC 203 Intermediate Accounting III: 
This course covers the application of
accounting theory to income tax allocation, accounting for leases and
stock options, and constructing financial statements from incomplete
records and fund flow statements. Also covered are procedures for
revenue recognition, pensions and earnings per share. (Prerequisite:
ACC 201; Corequisite: ACC 202)
We cover 7 chapters: 15, 16, 17, 18, 19, 20, 21.
The following topics and pages are omitted:
Chapter 16: Part B: Other accounting Issues.
Chapter 17:
Chapter 20: Additional EPS issues
Chapter 21: Using a spreadsheet to prepare Statement
of Cash flows under the Direct Method.
Textbook:
Intermediate Accounting, 4th edition by Spiceland, Sepe and Tomassini. Published by McGraw- Hill Irwin.
Course
Outcomes and Competencies:
As part of the
Business department’s commitment to teaching effectiveness and ongoing
student learning outcomes assessments activities the following outcomes
and competencies have been developed for ACC 203:
Intended Course Outcome #1: Students will demonstrate overall knowledge of the
Course Competency (Performance Measure): Students will demonstrate understanding of f
Measurement Instrument and Success Criteria:
Publisher's website:
The authors have developed
a comprehensive resource site for site. It is organized by chapters and
contains on-line quizzing, e-lectures, PowerPoint,
articles, practice exams etc. Check it out at
http://highered.mcgraw-hill.com/sites/0072994029/student_view0/index.html
Note:
If you do not have Microsoft Word on your computer, to view these
documents, you will need to
download
the MS Word Viewer from the Microsoft website and click the
"Download Now" link. Once you have done this, you may use
your browser's BACK button to return to this page.
Chapter Handouts:
There
are 7 chapter handouts for this course. You may open or download the
files from here or go to the individual chapter page to access the
handout. Some of these files are large (30-40 pages), therefore it may
take several minutes to access them. These
handouts are designed to reinforce the learning objectives of Accounting
203. They are NOT intended to replace reading the textbook and/ or doing
the homework. You are responsible for reading all assigned pages in each
chapter! Click on the following links to access the chapter handouts.
| ACC 203-Chapter 15 Handout | ACC 203-Chapter 19 Handout |
| ACC 203-Chapter 16 Handout | ACC 203-Chapter 20 Handout |
| ACC 203-Chapter 17 Handout | ACC 203-Chapter 21 Handout |
| ACC 203-Chapter 18 Handout |
Since the handouts contain examples and sample problems, below are the solutions to the chapter handouts.
| ACC 203-Chapter 15 HO_Sol | ACC 203-Chapter 19 HO_Sol |
| ACC 203-Chapter 16 HO_Sol | ACC 203-Chapter 20 HO_Sol |
| ACC 203-Chapter 17 NONE | ACC 203-Chapter 21 HO_Sol |
| ACC 203-Chapter 18 HO_Sol |
Homework Solutions:
Click on the following links to
access the chapter solutions.
NOTICE:
These solutions are password protected.
Please contact your instructor and/or refer to your syllabus for
the current password and username. (Note: You only have to enter in
the username and password ONCE. If prompted a second time, just hit the
cancel button).
| ACC 203-Chapter 15 | ACC 203-Chapter 19 |
| ACC 203-Chapter 16 | ACC 203-Chapter 20 |
| ACC 203-Chapter 17 | ACC 203-Chapter 21 |
| ACC 203-Chapter 18 |
PowerPoint Presentations:
Click on the following links to
access the chapter PowerPoint presentations.
| ACC 203-Chapter 15 | ACC 203-Chapter 19 |
| ACC 203-Chapter 16 | ACC 203-Chapter 20 |
| ACC 203-Chapter 17 | ACC 203- Chapter 21 |
| ACC 203-Chapter 18 |
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Janice
Stoudemire at
stoudemirej@midlandstech.edu
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