MAJOR LEARNING OUTCOMES: The student will identify the various costs included in the initial cost of property, plant, and equipment, natural resources, and intangible assets. 2. The student will determine depreciation (depletion in case of natural resources) using both time-based and activity-based methods. 3. The student will describe the amortization and valuation of intangible assets. 4. The student will identify the situations that involve significant impairment of the value of operational assets and describe the required accounting procedures. 5. The student will demonstrate how to identify an account for investments and its different classifications. 6. The student will define liabilities and distinguish between current, long-term liabilities, and other instruments of debt such as bonds. 7. The student will describe the components of equity and explain how shareholder’s they are reported in the statement of equity. shareholder’s 8. The student will calculate Earnings per Share (EPS) ASSIGNMENTS AND SCHEDULE: MODULE TOPIC ASSIGNMENTS Module 1 CH 10 *Acceptance of Syllabus Quiz *Introduction discussion post Property, Plant, and Equipment and Intangible Assets: Acquisition and *Learn Smart CH 10 Disposition. Homework CH10: ConnectPlus #Quiz CH10: ConnectPlus Initial cost of property, plant, and #Weekly discussion question-initial equipment post Intangible assets #Weekly discussion question-reply Exchange for equity securities post Fixed-asset turnover ratio Dispositions and exchanges * DUE: Tuesday 3/21 10AM Capitalized interest # DUE: Wednesday 3/22 10AM Accounting treatment of costs incurred ALL assignments are accessible until their scheduled due date. Thus, I to work ahead “highly encourage” you of schedule since our 8-week course progresses quickly.
MAJOR LEARNING OUTCOMES: The student will identify the various costs included in the initial cost of property, plant, and equipment, natural resources, and intangible assets. 2. The student will determine depreciation (depletion in case of natural resources) using both time-based and activity-based methods. 3. The student will describe the amortization and valuation of intangible assets. 4. The student will identify the situations that involve significant impairment of the value of operational assets and describe the required accounting procedures. 5. The student will demonstrate how to identify an account for investments and its different classifications. 6. The student will define liabilities and distinguish between current, long-term liabilities, and other instruments of debt such as bonds. 7. The student will describe the components of shareholder’s equity and explain how they are reported in the statement of shareholder’s equity. 8. The student will calculate Earnings per Share (EPS) ASSIGNMENTS AND SCHEDULE: MODULE TOPIC ASSIGNMENTS Module 1 CH 10 Property, Plant, and Equipment and Intangible Assets: Acquisition and Disposition. Initial cost of property, plant, and equipment Intangible assets Exchange for equity securities Fixed-asset turnover ratio Dispositions and exchanges Capitalized interest Accounting treatment of costs incurred *Acceptance of Syllabus Quiz *Introduction discussion post *Learn Smart CH 10 Homework CH10: ConnectPlus #Quiz CH10: ConnectPlus #Weekly discussion question-initial post #Weekly discussion question-reply post * DUE: Tuesday 3/21 10AM # DUE: Wednesday 3/22 10AM ALL assignments are accessible until their scheduled due date. Thus, I “highly encourage” you to work ahead of schedule since our 8-week course progresses quickly.
ACG3113-3579_syllabus_Spring_2017.docx