Wendy A. Duffy
Department of Accounting
Illinois State University

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Syllabus ] Calendar ] Writing Assignments ] [ Schedule ]

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Schedule
Spring 2006
Semester


Date

Chapter

Assignments/Activities

W/01-18

    15

Course introduction
Lecture: 
Stockholders' equity; Common and preferred stock; Treasury              stock

 

 

 

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

 

 

 

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

 

 

 

M/02-06

    17

Homework:  E17-12, Pip packet problems (pp. 37A and 37B)

W/02-08

 

Exam 1 – Chapters 15 and 17

 

 

 

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

 

 

 

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

 

 

 

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

 

 

 

M/03-06

    20

Homework:   E20-20, E20-17, P20-7

 

 

 

W/03-08

 

Exam 2 – Chapters 18 (pp. 908-18), 19 and 20

 

 

 

M/03-13

 

Spring Break

W/03-15

 

Spring Break

 

 

 

     

 

 

 

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

 

 

 

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

 

 

 

M/04-03

    21

Lecture:  Capital and operating leases; Lessee accounting

W/04-05

    21

Homework:  E21-3
Lecture: 
Lessor accounting

 

 

 

M/04-10

    21

Homework:  P21-10, E21-8, E21-9

 

 

 

W/04-12

  

Exam 3 – Chapters 16 and 21

 

 

 

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

 

 

 

M/05-01

    23

Homework:  E23-11, E23-12

Case Assignment #5

W/05-03

    23

Homework:  E23-13 (include reconciliation schedule)

 

 

 

 

 

EXAM 4 - Chapters 22 and 23

 

 

  11:00 class – Thursday, May 11 – 7:50-9:50 a.m.

 

 

  12:35 class – Wednesday, May 10 – 1:00-3:00 p.m.