Accounting 381(Hybrid format)

Intermediate Financial Accounting and Reporting I

Syllabus
Fall 2019

Instructor: Professor Elizabeth Almer, CPA, PhD

Email: [email protected] please do NOT email thru D2L) Course website: https://d2l.pdx.edu
Office hours: KMC 360G Tuesdays 4:00-5:00pm, 7:30-8:00pm and by appointment in person or via video
conferencing using Google Hangouts.

Course Overview and Structure: This is a hybrid course aimed at enhancing the flexibility with which you
can complete your accounting courses.  Each week there is one face-to-face meeting with the remaining course
content delivered via 60-90 minutes of video lecture in lieu of a second face-to-face class meeting. 

The course schedule at the end of this syllabus is organized to convey (1) what you need to do before each
face-to-face class, (2) what we’ll be doing during each face-to-face class, and (3) what should be done after
each face-to-face class. All videos are available through the course D2L site. The D2L video “Welcome to
ACTG381” will walk you through this syllabus and the course materials listed below.

Face-to-Face Class Times and Location:

Sec HB2: T 2:00-3:50p.m. in KMC460 Final: Monday 12/9/19, 10:15-12:05p.m.
Sec HB1: T 5:30-7:20p.m. in KMC460 Final: Tuesday 12/10/19, 5:30-7:20p.m.

Course Materials:
1. Intermediate Accounting, 17th Edition with WileyPlus Access Code by Kieso, Weygandt, and
Warfield, Wiley, 2019. We have negotiated favorable pricing with the publisher which is available two
ways. If you would like to also have a hard copy textbook, you can purchase a loose leaf version
including the REQUIRED WileyPlus access code (which also includes e-text) at the PSU bookstore for
$180.00. Alternatively the access code including e-text is available for $80.00 for one term or $110.00 for
multiple terms (see instructions below under Purchase Instant Access and use promo code PSU24 for
this option). This book and code are used for ACTG381, 382 and 383. Note that it is not possible to use
previous editions of this book!
2. Powerpoint slides for each chapter available on D2L. I strongly recommend you print these out before
all face-to-face and video lectures so that you may take notes.
3. Video Lectures available on D2L. Note that the related PPT slides are available once you click on the
video link.
4. A financial calculator is also recommended. I suggest the Texas Instruments BA II Plus.

Course Objectives:
Technical Knowledge
1. Construct Comprehensive Statement of Income, Balance Sheet, Statement of Cash Flows (direct and indirect
method) and Shareholders’ Equity in appropriate form.
2. Demonstrate inter-relationship between financial statements.
3. Identify aspects of the Conceptual Framework supporting aspects of accrual basis accounting.
4. Apply current GAAP for the measurement, recording, and disclosure of revenues.
5. Apply current GAAP for the measurement, recording, disposition and disclosure of receivables.
6. Apply current GAAP for the measurement, recording and disclosure of inventory.
Communication
7. Prepare a professional resume for your specific career objective to include in your business portfolio.
Ethics
8. Recognize common earnings management techniques and their impact on stakeholders.

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These learning objectives, along with the learning objectives in your other core accounting classes, will be
tested in a comprehensive multiple choice exam taken during ACTG495. This Cumulative Knowledge Test
assesses the extent to which you have retained the base accounting knowledge included in the curriculum.

Course Catalog Description:

Comprehensive study of the principles, conventions, and postulates of accounting. The issues of measurement
and disclosure of financial information are studied in detail. Although the course is taught from the perspective
of the preparer, attention will be paid to the information requirements and expectations of users of financial
statements. International accounting issues are also covered. BA 213 is a prerequisite for this course.

Grading: Grades will be based on an accumulation of total points allocated as follows:

Pre-requisite Knowledge Assessment 25 5%

WileyPlus Homework (HW) 50 10%
Quizzes (5 @ 20 points each, drop lowest) 80 16%
Project 1 – Resume 20 4%
Project 2 – 10K 25 5%
Midterm 150 30%
Final Exam 150 30%
Total 500 100%

Generally course grades are determined as follows:

A 93-100% B+ 88-89.9% C+ 78-79.9% D 60-69.9%

A- 90-92.9% B 83-87.9% C 73-77.9% F 0-59.9%
B- 80-82.9% C- 70-72.9%

Performance on the midterm and final will be used to resolve borderline grades. If you drop the course or
change your grading option, please review the PSU academic calendar for the relevant deadlines at:
www.pdx.edu/registration/calendar

Pre-requisite Knowledge Assessment: 

This take home assessment covers material from your 200 level financial accounting course including the
mechanics of debits/credits, T accounts and creating a set of financial statements, which is necessary to be
successful in ACTG381.  The pre-requisite assessment also assumes a basic understanding of fundamental
Excel skills.  Students should complete Wiley Plus (see below) Chapter 3 as a review prior to completing the
assessment.  The pre-requisite assessment should be completed on an individual basis so that you are able to
get a true picture of your understanding, but you should feel free to consult outside resources such as WileyPlus
or your BA211 book.  Students receiving less than 70% on the accounting accuracy portion of the assessment
are STRONGLY encouraged to drop ACTG 381 and instead take ACTG 281 to strengthen their skills before
attempting ACTG 381.  The completed Excel file of the entire Pre-requisite Knowledge Assessment must be
turned in to D2L Assignments by Friday, October 4th at 10p.m. Solutions will be posted to D2L on Saturday,
October 5th at 8am so that students can evaluate their results and make an appropriate decision prior to the last
day to drop with 100% refund, which is Sunday, October 6th. No late assignments will be accepted. If you are
unfamiliar with D2L, please refer to http://www.pdx.edu/oit/d2l

Homework:
Homework is very important for developing proficiency, aptitude, and speed. Homework is administered
through WileyPlus. Assignments are designated as Pre-Lecture homework and Post-Lecture homework and it
will all be graded. Pre-Lecture homework is intended to reinforce basic understanding of the readings – it is

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due Tuesdays at 2pm the week it is assigned. The Post-Lecture homework is more complicated and should be
done after the material is covered in class – it is due the following Tuesday at 2pm (see schedule below and
dates in WileyPlus). Homework represents 10% of the class grade. No late homework assignments will be
accepted for any reason. Five attempts will be allowed for each question and points are allocated as follows:

Homework questions across the term answered correctly

by the 5th Attempt by the required due date Homework Points Allotted
> 70% 50 points
> 50% 40 points
> 40% 30 points
> 30% 20 points
> 25% 10 points
< 25% 0 points

The WileyPlus online platform also provides students with additional study resources to strengthen their skills
including interactive tutorials, instructional videos and study guides. Students need to make sure that they
obtain the registration code to access WileyPlus for the course when purchasing the text (available at the PSU
Bookstore). The new, custom printed texts in the bookstore include a WileyPlus access code. DO NOT
THROW THIS AWAY! If you prefer only an e-book version of the text you can purchase that along with the
WileyPLUS access code at www.wileyplus.com ($80.00 for one academic term or $110.00 for multiple terms
–use the promo code PSU24 following the instructions below under Purchase Instant Access).

To begin with WileyPlus:

To register for your course, simply go to www.wileyplus.com/go/login

 If this is the first time you are using WileyPlus, you will need to create a new account:
o You will be asked to provide your name as well as an email address and password.
 If you already have a WileyPLUS account:
o Just log in and click the yellow ‘Add more courses’ button and search for the appropriate
ACTG381 section below.
 You will then be asked to enter your course section ID:
A82476 for Actg 381 HB1 Almer Fall 2019 (T 5:30-7:20 pm) 
A82475 for Actg 381 HB2 Almer Fall 2019 (T 2:00-3:50 pm) 
 There are then three options of getting into your WileyPlus course:
o Registration Code: If you have purchased your textbook from the bookstore for $180 with a
registration code, please enter your registration code and click Continue
o Purchase Instant Access to WileyPLUS: If you want online access only to the text and
WileyPlus, you will have the option to make your purchase online.
 Select a Single Semester if you only need 6-month access to WileyPlus (shown as $120
before discount and will be $80 after the discount is applied with Promo Code PSU24).
 Select Multiple Semesters if you need 12-month access to WileyPlus (shown as $150
before discount and will be $110 after the discount is applied with Promo Code PSU24).
 To receive the promotional price you must select the WileyPlus online ONLY option and
add to your cart. The discount doesn’t apply to other bundled purchase options.
 Complete the Billing address page
 Add the Promo Code of PSU24 (you will not see the discount applied until you complete
the credit card process).

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  14 day Grace Period: You can choose the Grace Period option where you will be able to use a fully
functioning WileyPLUS for 14 days without a payment. Once this 14 day period is over, you will be
prompted payment. This is a great choice if you want to complete the Pre-requisite Knowledge
Assessment before committing to the course!

Still have questions? Contact Technical Support at the URLs below.

Login: www.wileyplus.com/go/login
Live Chat Support: www.wileyplus.com/go/wpngsupport

Chapter Quizzes:
There are 5 quizzes throughout the term. WileyPlus will be used to administer 3 quizzes online, and two will
be in-class using paper and pencil. Due dates for the WileyPlus Quizzes are on the schedule. Each WileyPlus
Quiz will open one week before the due date. Each WileyPlus quiz will have a strict time limit once started
and all quizzes will be worth 20 points. WileyPlus will not release your scores or the solutions until the quiz
closes for the entire class. The lowest of your 5 quiz scores will be dropped in calculating your course grade. If
you miss a quiz, you will receive a zero on that quiz. In fairness to all students, there are no makeup quizzes.

Exams:
There will be a midterm and a cumulative final. Exams will be a combination of problems, short answer, and
multiple choice questions. Problems on the exam will resemble the problems from the practice exam, class
powerpoints, homework, and quizzes. Practice exams will be posted on D2L.

Exams will follow a strict set of procedures intended to both create an optimal test taking environment and
prevent and detect academic dishonesty:
1. All exams are closed-book. You may use one side of an 8x11 sheet of paper for notes on the exam.
2. Calculator are permitted but not cell phone calculators or sharing of calculators during the exam.
3. All bags (e.g., purses, backpacks, etc.) will be placed at the front of the room. 
4. No wearables (i.e. smart watches, ear buds) will be allowed during the exam.
5. Phones are not allowed on your person (must be left in your bag at front of the room or with the
professor – and TURNED OFF).
6. Students must present a photo ID before being given an exam.
7. Seating may be assigned by the instructor.
8. No makeup exams will be given. If the Midterm is missed, the points will be moved to a different and
significantly longer final exam to assure full comprehension of the material.

Re-grading Policy:
On occasion you may disagree with the scoring of your work, and indeed mistakes are occasionally made.
Should there be a specific grading issue that you wish to have re-examined, use the following process:
1. You must request the re-grade within one week of the day on which the work was returned.
2. You must submit the re-grade request in writing; re-grading requests will not be processed “live.”

Additional Reading Assignments:

Throughout the term there are reading assignments in addition to the textbook. Readings will either be linked
through the syllabus, or be available on D2L. We will be discussing the assigned articles in class, and you are
responsible for them on the exams.

Projects:
There are two class projects. The first project will require you to prepare a professional resume which will be
appropriate to your current career objective following graduation. The second project is a “scavenger hunt”
through an actual company 10-K report to see how topics in this class are reported for public companies. The 10-

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K pdf file is included on D2L. Projects turned in later than the scheduled date will receive a maximum of 60%
credit, regardless of the reason.

Professionalism/Participation:
Part of preparing you for business careers entails developing certain skills that are necessary to be an effective
employee/manager. Conducting yourself in a professional manner means behaving in class the way you might
in a business meeting. This includes (but is not limited to) arriving on time, informing your boss (i.e., me) if
you will not be in attendance or will be leaving early, respecting your colleagues, taking turns when speaking,
not interrupting each other, turning off cell phones, limiting side conversations, etc.

The attached course schedule shows the chapters to be covered in each class meeting. Students are expected
to prepare for class by reading the assigned chapters and completing the PreLecture homework before
coming to class. Because this is a hybrid course, much of the lecture is delivered via videos, and in-class time
will be more interactive problem solving. Your preparation before class is critical to following what we do in
class.

Fall 2019 tutor hours: KMC 490

FREE additional assistance can also be found in the tutoring lab provided by the School of Business. Please
take advantage of this wonderful resource. If you are traveling to campus just for tutoring, you might want to
confirm that tutors are available. Please call #503.725.3712 (Press#4) to confirm.

Monday 12-5pm Thursday 8am-5pm

Tuesday 8-11:30am & 2-5pm Friday Closed
Wednesday 8-10:30am & 12-5pm

Academic Honesty:
The Student Conduct Code (SCC), applies to all students, prohibits all forms of academic cheating, fraud, and
dishonesty. These acts include, but are not limited to: plagiarism, buying and selling of course assignments
and research papers, performing academic assignments (including examinations) for other persons,
unauthorized disclosure and receipt of academic information and other practices commonly understood to be
academically dishonorable. The code of conduct describes standards of behavior for all student members of the
campus community. Violation of the SCC may lead to disciplinary action. Students may obtain copies of the
SCC by contacting the campus judicial officer at 503-725-4422, or by visiting the office in Room 433, Smith
Memorial Student Union. You can also view the SCC at: http://www.pdx.edu/dos/psu-student-code-conduct

Accounting Professional Development and Career Services:

Accounting Recruiting Specialist: The Accounting Department’s recruiting specialist, Madelyn
Parsons, is available to assist you with any questions you have regarding your future career in
accounting, including CPA eligibility, resume & cover letter reviews, the recruitment process, and
career paths in accounting. To book an appointment, visit psuaccounting.youcanbook.me.

Accounting Recruiting Newsletter: The Accounting Newsletter is a weekly newsletter that guides
accounting majors through all of the professional development tools that they need to be successful in
recruiting for an accounting job/internship. Additionally, the newsletter highlights upcoming accounting
events and opportunities. If you are currently not receiving the newsletter, you can subscribe here.

Beta Alpha Psi:  BAP is a national Accounting and Finance Honor Society.  The Portland State chapter
is the Epsilon Alpha Chapter. Please visit bappdx.org and subscribe to the BAP listserv to receive
notifications on meetings, professional development events and employment opportunities available to
accounting and finance students.
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School of Business Career Services and Job Postings:
The School of Business provides Career & Academic Advisors to assist students in making the most of their
collegiate experience and to prepare for their career plans.  Career & Academic Advisors are trained to provide
counsel in a wide range of issues including selecting a business major, planning out classes, finding resources
on campus, creating a job search strategy, writing resumes and cover letters and so much more. Career &
Academic Advisors help students with all of their academic & career related questions.  Business students are
assigned a Career & Academic Advisor who will assist them from orientation to graduation and career.

Advisors are available by appointment.  Students can make a career & academic advising appointment online
by visiting https://www.pdx.edu/sba/career-academic-advising or by visiting their office in suite 220 of the
Karl Miller Center (615 SW Harrison Street) or calling 503-725-3712.  Drop-in peer advising hours are also
held regularly throughout the week and are designed to help answer routine or simple questions.  The School of
Business provides a great deal of job search resources online, to access that information, please visit
https://www.pdx.edu/sba/ and click on Undergraduate, then Student Resources.  Students with concerns about
courses, requirements or advising services can contact Ilka Bailey, the Director of Career & Academic
Services, via email at [email protected]. 

PSU’s Advising & Career Services Office (ACS) also provides in person career advising and manages the PSU
career portal, Handshake, which is an online database of jobs and internships. You will need to register for a
Handshake account to participate fully in all the professional development and job opportunities available this
term. Learn more online at www.pdx.edu/careers.   

Office of the Dean of Undergraduate Programs:

The Associate Dean of Undergraduate Programs oversees the execution of all undergraduate degrees and
certificates in the School of Business.  Appointments are available for students with confidential/sensitive
issues related to their studies at Portland State.  

Access and Inclusion for Students with Disabilities

PSU values diversity and inclusion; we are committed to fostering mutual respect and full participation for all
students. Our goal is to create a learning environment that is equitable, useable, inclusive, and welcoming. If
any aspects of instruction or course design result in barriers to your inclusion or learning, please notify me. The
Disability Resource Center (DRC) provides reasonable accommodations for students who encounter barriers in
the learning environment.

If you have, or think you may have, a disability that may affect your work in this class and feel you need
accommodations, contact the Disability Resource Center to schedule an appointment and initiate a conversation
about reasonable accommodations. The DRC is located in 116 Smith Memorial Student Union, 503-725-
4150, [email protected], https://www.pdx.edu/drc.

 If you already have accommodations, please contact me to make sure that I have received a faculty
notification letter and discuss your accommodations.
 Students who need accommodations for tests and quizzes are expected to schedule their tests to overlap
with the time the class is taking the test.
 Please be aware that the accessible tables or chairs in the room should remain available for students
who find that standard classroom seating is not useable. 

Safe Campus:
Portland State is committed to providing an environment free of all forms of prohibited discrimination and
sexual harassment (sexual assault, domestic and dating violence, and gender or sex-based harassment and

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stalking). If you have experienced any form of gender or sex-based discrimination or sexual harassment, know
that help and support are available. PSU has staff members trained to support survivors in navigating campus
life, accessing health and counseling services, providing academic and on-housing accommodations, helping
with legal protective orders, and more. Information about PSU’s support services on campus, including
confidential services and reporting options, can be found on PSU’s Sexual Misconduct Prevention and
Response website at: https://www.pdx.edu/sexual-assault/get-help or you may call a confidential IPV Advocate
at 503-725-5672. You may report any incident of discrimination or discriminatory harassment, including sexual
harassment, to either the Office of Equity and Compliance or the Office of the Dean of Student Life.

Please be aware that all PSU faculty members and instructors are required to report information of an
incident that may constitute prohibited discrimination, including sexual harassment and sexual violence.
This means that if you tell me about a situation of sexual harassment or sexual violence that may have violated
university policy or student code of conduct, I have to share the information with my supervisor, the
University’s Title IX Coordinator or the Office of the Dean of Student Life. For more information about Title
IX please complete the required student module Creating a Safe Campus in your D2L.

Student Food Assistance and Other Resources:

The Committee for Improving Student Food Security (CISFS) is a group of volunteers comprised of faculty,
staff, students, and alumni who seek to improve PSU students’ ability to access affordable, nutritious, and
culturally relevant food.  CISFS’s mission is to foster community partnerships, increase awareness, address
barriers through policy advocacy, and use data to inform and build capacity for action around student food
security. For information on food assistance and other resources, https://www.pdx.edu/student-access-center/

ODIN Accounts:
Your Odin account is your PSU computer account. If you have not already done so, please visit
https://www.pdx.edu/oit/computer-accounts to activate your account.

Odin can be used to log in to PSU resources, including the following:

Microsoft Office Suite – This can be downloaded at no cost
Wi-Fi - PSU provides campus-wide wireless internet for your laptop and mobile devices.
banweb.pdx.edu - Banweb is the PSU information system used to register for classes, see your
schedule, review your financial aid, look at your pay stub, etc.
oam.pdx.edu - OAM is the Odin Account Manager, a tool that allows you to change/reset your Odin
password and modify other account settings. Employees can also use OAM to update their directory
information.
d2l.pdx.edu - Desire2Learn (D2L) contains online classes and course content.
library.pdx.edu - Millar Library provides access to a wide variety of information via the library's online
resources, including scholarly articles and journals.
Computer Labs - You can find computer labs throughout campus, both for general access and
department-specific use.
Google Apps - PSU partners with Google to provide university-sponsored access to Gmail, Google
Calendar, Google Drive, Google Sites, Google Groups, and Google Sync.

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 ACTG381 – Intermediate Financial Accounting Fall 2019: Hybrid Course Schedule
Week Topics Pre Class In Face-to-Face Class After Class
1 Course Introduction Watch Video: Welcome to ACTG381! Chapter 3 journal entries Do WileyPlus: Ch.3
lecture and practice PostLecture HW by 2pm
Class on Review of the Accounting Upload Profile Photo to D2L recording standard Tuesday 10/8
10/1/19 Information System and transactions
Accounting Cycle Read Chapter 3 Due: Pre-requisite
Optional ungraded WileyPlus if having difficulty with debits and Knowledge Assessment
credits: Assignment 0 Readings & Practice Questions Upload Excel file to D2L
Dropbox by 10pm Friday
Ch3: PreLecture Homework (HW) – due Friday 10/4 at 10pm 10/4/19

Watch Video: Chapter 3 Financial Statement and DR/CR Review

2 Financial Accounting Skim Chapters 1 and 2 Chapter 4 lecture and Due: LinkedIn Extra
Standards practice complex income Credit Opportunity by
Class on Watch Video: Chapter 1 Standards statements 10pm Friday 10/11/19
10/8/19 FASB’s Conceptual
Framework Do WileyPlus: Ch.1 PreLecture HW (No PostLecture Ch.1) by 2pm Quiz #1 (WileyPlus):
Chapters 2 and 3 by 10pm
Comprehensive Income Watch Video: Chapter 2 Conceptual Framework Friday 10/11/19

Do WileyPlus: Ch.2 PreLecture HW (No PostLecture Ch.2) by 2pm Do WileyPlus: Ch.4

PostLecture Income
Read Chapter 4 Statement HW by 2pm
Tuesday 10/15
Read Article “Types of Earnings Mgmt in Accounting”

Watch Video: Thoughts From a Real-Life Fraudster

Watch Video: Chapter 4 Overview Income Statement

Do WileyPlus: Ch.4 PreLecture HW by 2pm

3 Comprehensive Income Watch Video: Chapter 4: Corrections and Changes Quiz #2 – Chapter 4 Do WileyPlus: Ch.4 & 17
continued (create a multi-step PostLecture Comprehensive
Class on Read: Chapter 17 pages 17-1 to 17-14 only (ebook read only through income statement) Income and Corrections &
10/15/1 Earnings Management Holdings of < 20%) Changes HW by 2pm
9 Chapter 4 & 17 lecture and Tuesday 10/22
Balance Sheet Do WileyPlus: Ch.17 PreLecture HW by 2pm practice Comprehensive
Income Do WileyPlus: Ch.5
Read: Chapter 5 page 5-1 to 5-16 only (ebook 5.1 and 5.2 only) PostLecture - Balance Sheet
Ch. 5 practice Balance HW by 2pm Tuesday 10/22
Complete WileyPlus: PreLecture Ch.5 - Balance Sheet HW by 2pm Sheet

Watch Video: Chapter 5 Balance Sheet

All Pre-Lecture Homework (in red) must be completed in WileyPlus by Tuesday 2pm the week the material is covered in class.
All Post-Lecture Homework (in blue) must be completed in WileyPlus by Tuesday 2pm the week following when material was covered in class.
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 Week Topic Pre Class In Face-to-Face class After Class
4 Statement of Cash Read remainder of Chapter 5 and Chapter 23 pages 23-1 to 23-17 (ebook Mini lecture and practice Do WileyPlus:
Flows (SCFs) 23.1 and 23.2 on only Indirect Method) indirect method SCFs Ch.5 & 23 PostLecture
Class on Indirect SCFs HW by 2pm
10/22/19 Do WileyPlus: Chapter 5 & 23 PreLecture Indirect SCFs HW by 2pm Due Resume Project #1 – Tuesday 10/29
turn in hard copy of
Watch Video: Chapter 5 How to read a SCF resume at start of class Practice extra ungraded SCF
problems provided on D2L
Watch Video: Chapter 23 Indirect Method SCFs

5 Statement of Cash Read Appendix 3A: Cash-Basis Accounting Versus Accrual Basis Take Quiz #3 Ch. 5 and Complete Practice Midterm
Flow Accounting 23 – create indirect SCFs
Class on Watch Video: Practice
10/29/19 Read Chapter 23 pages 23-17 to 23-23 (ebook 23.2 on Direct Method) Mini lecture and practice Midterm
direct method SCF
Watch Video: Chapter 23 Direct Method SCFs

Do WileyPlus: Chapter 23 PreLecture Direct Method SCF HW (no

PostLecture on Direct Method SCF) by 2pm
6 Midterm 1 Take Midterm Do something nice for
Chapters 1 – 5; 17; 23 yourself…you’ve worked
Class on really hard!
11/5/19
7 Cash Read Chapter 7 pages 7-1 to 7-17 (ebook 7.1 to 7.3) and Appendix7A Review Midterm Do WileyPlus: Ch.7
Accounts Receivable PostLecture Recording AR
Class on Do WileyPlus: Chapter 7 PreLecture Accounts Receivable HW by 2pm Mini lecture and practice and Disposition HW by 2pm
11/12/19 AR and Disposition Tuesday 11/19
Watch Video Chapter 7 Accounts Receivable and Disposition of
Receivables Due: Project #2 – Turn in
solutions on scantron
8 Time Value of Money Read Chapter 6 (Optional) if need refresher on time value of money Mini lecture and practice Quiz #4 (WileyPlus): Ch 7
Notes Receivable Notes Receivable due by 10pm Friday 5/24/19
Class on Notes Receivable Read Chapter 7 pages 7-17 to 7-30 (ebook 7.4 and 7.5) and Appendix 7B
11/19/19 Impairment Do WileyPlus: Ch.7
Do WileyPlus: Chapter7 PreLecture Notes Receivable HW by 2pm PostLecture Notes
Receivable HW by 2pm
Watch Video: Chapter 7 Notes Receivable Tuesday 11/26
9 Revenue Recognition Read Chapter 18 and Appendix 18A Mini lecture and practice WileyPlus: PostLecture
Revenue Recognition Chapter 18
Class on Do WileyPlus: Ch.18 PreLecture HW by 2pm
11/26/19 Quiz #5 (WileyPlus): Ch 18
Watch Video: Chapter 18 Revenue Recognition due by 10pm Friday 5/31/19

10 Inventory Basics and Read Chapter 8 skip Dollar Value LIFO pages 8-19 to 8026 (ebook skip Mini lecture and practice WileyPlus: Ch.8 PostLecture
Cost Flow Dollar Value LIFO in section 8.4) inventory HW by 2pm day of final
All Pre-Lecture Homework (in red) must be completed in WileyPlus by Tuesday 2pm the week the material is covered in class.
All Post-Lecture Homework (in blue) must be completed in WileyPlus by Tuesday 2pm the week following when material was covered in class.
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 Class on Assumptions exam
12/3/19 Do WileyPlus: Ch.8 PreLecture HW by 2pm
Work through practice final
Watch Video: Inventory Basics and Cost Flow Assumptions

All Pre-Lecture Homework (in red) must be completed in WileyPlus by Tuesday 2pm the week the material is covered in class.
All Post-Lecture Homework (in blue) must be completed in WileyPlus by Tuesday 2pm the week following when material was covered in class.
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