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									                     Intermediate Accounting II – ACCT 204-51
                                   Spring – 2009

Section:            204-51: Thursday, 6:00 PM – 9:50 PM, Room H329

Instructor:         Anne Marie Anderson, CPA
                    Hunterdon 313, 908-526-1200 x8337

E-mail:             amanders@raritanval.edu

Office Hours:       Monday – 10:30-12:30 PM
                    Tuesday - 9:00-10:00 AM
                    Thursday - 9:00-10:00 AM

Textbook:           Intermediate Accounting
                    Spiceland, Sepe, Tomassini; McGraw Hill.

Course Objectives:
The general objectives of Intermediate Accounting II are to provide the student with an
understanding of how to:

   (1) Apply accounting principles to financial transactions in the areas of investments,
       current liabilities, long term debt, capital stock, stockholder equity, leases and
       pensions.
   (2) Assess current developments in accounting theory and practice.
   (3) Apply present value techniques and amortization tables to investments, bonds,
       leases and pensions.

Course Structure:
Class time will be divided between lectures, discussions of new material, and review of
homework assignments.

Before attending class, the student will be expected to have read the assigned material
and completed the assigned homework. Students will be called upon during class to
answer questions and explain homework assignments. I may collect homework at any
point – please be prepared to show that you have made a strong effort to complete the
assignment.
Cell phones must be turned off in class.
I will use email to student college accounts to send important information, such as
clarifications of assignments.
Attendance:
Class attendance is crucial to learning the material in this course and is included in the
determination of your final grade. Attendance will be taken and students are expected to
be on time. If a student misses more than one-fifth of the classes, it will result in the
student being dropped from the course or an “F” grade. This is in accordance with the
school attendance policy. If a student comes to class after I have taken attendance, it is
the student’s responsibility to see me at the end of class to ensure they are marked present
but late. Three late arrivals are considered one absence. If a student leaves the classroom
before class is over, they will be considered absent.

Grading Policy

Exams must be taken on days assigned. No make-up exams will be given unless
arrangements were made before the original exam date, and the lowest exam grade will
be dropped.

No extra credit opportunities will be provided.
Participation is my evaluation of the student’s class participation.
Note: students who use PC’s for other than class work (e.g. to IM, send email, or surf the
web), do not turn off their cell phones, or are otherwise disruptive will lose one point off
their final grade for each occurrence. Students may also be asked to leave the class, be
marked absent, and reported to the Dean of Academic Affairs.

This syllabus is intended to help you understand how the class will be run, the material to
be covered, and my expectations of you. This syllabus may change at any time at my
discretion.
                                                GRADES          % Range
                                                A                90-100
                                                B+              87-89.9
Item                     Percent                B               80-86.9
Exams (4 - lowest          90                   C+              77-79.9
grade dropped)                                  C               70-76.9
Class Participation         10                  D               60-69.9
                                                F                0-59.9

								
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