Syllabus and Course Resources (ACCT3102)

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ACCT 3102.01 (Summer 2010) Syllabus

Financial Accounting & Reporting II

Prerequisite(s) - ACCT 3101
Term - Summer 2010
Classroom - C2100
Meeting Times - M/W 6:00 - 8:30
Required Textbook - Intermediate Accounting, 5e. Spiceland, Sepe, Nelson, Tomassini. (2009) McGraw-Hill Companies, Inc. ISBN:978-0-07-352687-4 Student Textbook Website
Financial Calculator - This course relies extensively on financial calculations including time-value of money concepts. I highly recommend Texas Instruments BAII PlusTM or BAII PlusTM Professional. Alternatively, the HP10bII by Hewlett-Packard provides similar functionality.

Course Description

Study of the theory and principles underlying the preparation of external financial statements in a global environment. Study in depth the theory and issues related to measurement and recognition of liabilities and shareholders’ equity.

Learning Outcomes

Students completing the course will :
  • understand the roles of the various US and international professional organizations in the development of reporting and professional standards,
  • possess a thorough understanding of the conceptual framework underlying financial accounting with a focus on recognition and measurement concepts,
  • be able to recognize and measure liability and shareholder equity related transactions in an accounting information system,
  • understand how liability and shareholder equity related transactions effect an organizations financial statements.
  • in recognition of the growing importance of international accounting, students will also be expected to possess awareness of IFRS with the ability to:
  • define what IFRS stands for
  • articulate the general uses of US GAAP and IFRS
  • recognize that IFRS will be important in the future
  • articulate sources of US GAAP and IFRS
  • describe an example of IFRS financial statements
  • identify an example of a difference between US GAAP and IFRS
  • explain the current status and likely timetable for adoption of IFRS

Assessment Tools and Grading

The primary assessment tools will be 3 examinations weighted 30% each. Additionally, there will be various homework and in-class assignments that will be evaluated accounting for the remaining 10% of the total grade. The standard GGC grading scale will be used as follows:
90-100 = A
80-89 = B
70-79 = C
60-69 = D
0-59 = F

Technology Covenant

Technology will be used to deliver content, provide resources, assess learning, and facilitate interaction, both in and out of the classroom. You will be expected to access the course syllabus, calendar, and grades online via Blackboard Learn.
In general I prefer email for most situations. Communications received during the day Monday through Friday expect me to respond within 24 hours. Communications received after 5:00pm will be returned by the next day. On the week-end my response may vary. When corresponding by email, I will communicate with you using only your GGC email. You should check your GGC email every day.
All students at GGC need to have access to a computer. If you do not have one, computer labs are available on campus.
This covenant provides a general guideline for the course. I reserve the right to make periodic and/or necessary changes to the covenant, including: technology use and communication channels, in order to accommodate the needs of the class as a whole and fulfill the goals of the course.
Having trouble with GGC technology? The best place to begin is in the main entrance of A Building where student technology support is located.

Student Policy Statement

Students are expected to abide by all policies in the catalog of Georgia Gwinnett College and the School of Business as well as all policies posted on the official web site of Georgia Gwinnett College and the School of Business.

Attendance Policy

Students are expected to attend all class meetings. Specific activities will be accomplished during class meetings and a students’ final grade will be adversely affected by missing these activities. This course employs an active learning approach with students participating in a variety of in-class activities including individual and group problem solving. While some lecture will be necessary to outline concepts, these lectures will be kept to a minimum to allow maximum time to apply these concepts to real world situations.


The Office of Disability Services at GGC encourages all students to reach their full potential, both academically and personally, by providing equal access to classes and campus life.
  • We provide reasonable accommodations that ensure an accessible educational, academic and social environment to students with documented disabilities.
  • We advocate for students and teach students to advocate for themselves.
  • We educate faculty, staff and students regarding disability related issues
  • We continually evaluate physical accessibility at the College and look at changing conditions that may effect a person’s accommodations.
  • Students, faculty and staff may call, e-mail or stop by to schedule an appointment to discuss their individual needs.
LOCATION: Disability Services is located in D1116
HOURS: Monday – Friday: 8:00 a.m. – 5:00 p.m.
Disability Services
Georgia Gwinnett College
1000 University Center Lane
Lawrenceville, GA 30043
Jennifer Arrocena, Director of Disability Services, 678.407.5883

Academic Honesty

Students in the School of Business are expected to adhere to the highest standards of academic honesty and are expected to encourage others to do the same. Further, students are expected to take responsible action when there is reason to suspect dishonesty on the part of others. While it is not possible to list all acts of academic dishonesty, examples include cheating, plagiarism, collusion, misrepresentation, and falsification. Students should refer to the Georgia Gwinnett College School of Business Catalog for more details.

Course Changes

The course syllabus provides a general plan for this course. The professor reserves the right to make changes to the syllabus, including changes to assignments, projects, case studies, examinations, etc., in order to accommodate the needs of the class as a whole and fulfill the learning outcomes of the course.

School of Business Mission

The School of Business promotes a learning community characterized by student engagement, a faculty dedicated to excellence, and continuous improvement in teaching, scholarship and service. By developing leading edge programs which nurture and advance intellectual inquiry, critical thinking abilities, social skills, and ethical reasoning, the School of Business prepares individuals to be business leaders in an increasingly complex and changing global environment.

Important GGC Dates

Follow this link to the GGC Academic Calendar for important dates.

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