[ Syllabus ] [ Calendar ] [ Writing Assignments ] [ Schedule ]
Schedule
Spring 2006 Semester
|
Date |
Chapter |
Assignments/Activities |
|
W/01-18 |
15 |
Course introduction
Lecture:
Stockholders' equity; Common and
preferred stock; Treasury
stock
|
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|
M/01-23 |
15 |
Homework:
E15-3,
E15-5, P15-5
Lecture:
Dividends;
Stockholders’ equity disclosures
|
|
W/01-25 |
15 |
Homework: E15-14, E15-18
|
|
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|
M/01-30 |
17 |
Lecture:
Fair value accounting for investments in
debt & equity securities |
|
W/02-01 |
17 |
Homework:
P17-1, E17-11
Lecture:
Equity method, Comprehensive income & reclassifications
Case Assignment #1 |
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|
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|
M/02-06 |
17 |
Homework:
E17-12, Pip packet problems (pp. 37A and 37B) |
|
W/02-08 |
|
Exam
1 – Chapters 15 and 17 |
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|
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|
M/02-13 |
18 |
Lecture:
Long-term contract accounting [pages 908-918] |
|
W/02-15 |
18 |
Homework:
P18-6, P18-7 |
|
|
19 |
Lecture:
Current & deferred income taxes; Permanent & temporary
differences |
|
|
|
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|
M/02-20 |
19 |
Homework:
E19-6, E19-4
Lecture:
Operating losses; Valuation allowance for deferred tax asset
Case Assignment #2 |
|
W/02-22 |
19 |
Homework:
P19-1, P19-8 |
|
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|
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|
M/02-27 |
20 |
Lecture:
Defined contribution and defined benefit pension plans;
Pension worksheets; Elements of pension expense |
|
W/03-01 |
20 |
Lecture:
Minimum pension liability; Disclosures (Update Section 5)
Homework:
P20-1 |
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|
|
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|
M/03-06 |
20 |
Homework:
E20-20, E20-17, P20-7 |
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W/03-08 |
|
Exam
2 – Chapters 18 (pp. 908-18), 19 and 20 |
|
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|
M/03-13 |
|
Spring Break |
|
W/03-15 |
|
Spring Break |
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| |
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M/03-20 |
16 |
Lecture:
Dilutive securities; stock-based compensation |
|
W/03-22 |
16 |
Homework:
E16-1, E16-7, E16-11 |
|
|
|
Lecture:
Basic earnings per share
Case Assignment #3 |
|
|
|
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|
M/03-27 |
16 |
Lecture:
Diluted earnings per share and disclosures |
|
W/03-29 |
16 |
Homework:
E16-16 (a-c), E16-24, E16-26, P16-7 |
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|
|
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|
M/04-03 |
21 |
Lecture:
Capital and operating leases; Lessee accounting |
|
W/04-05 |
21 |
Homework:
E21-3
Lecture:
Lessor accounting |
|
|
|
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|
M/04-10 |
21 |
Homework:
P21-10, E21-8, E21-9 |
|
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|
W/04-12
|
|
Exam 3 – Chapters 16 and
21
|
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|
M/04-17 |
22 |
Lecture: Types of accounting changes; retrospective and
prospective reporting (Update Section 6) |
|
|
|
Case Assignment #4 |
|
W/04-19 |
22 |
Homework:
UE22-3, UE22-4, UP22-1
Lecture:
Error analysis and correction |
|
|
|
|
M/04-24
|
22
23 |
Homework:
E22-10
Lecture:
Format and content of Statement of Cash Flows |
|
W/04-26 |
23 |
Lecture:
Preparation of Statement of Cash Flows
Portfolio Assignments #1,2,3 |
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|
M/05-01 |
23 |
Homework:
E23-11, E23-12
Case Assignment #5 |
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W/05-03 |
23 |
Homework: E23-13 (include reconciliation schedule) |
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EXAM 4 - Chapters 22 and
23
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11:00 class – Thursday, May 11 – 7:50-9:50 a.m. |
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12:35 class
– Wednesday, May 10 – 1:00-3:00 p.m.
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