1. SYLLABUS
ACC/423 Intermediate Financial
Accounting III
Copyright 2014 by University of Phoenix. All rights reserved.
Course Description
This course is the third of a three-part series of courses related
to intermediate accounting. This course examines owners'
equity, investments, income taxes, pensions and post-retirement
benefits, as well as changes and error analysis. The
course finishes with a look at derivative instruments.
Interwoven in the presentation of the material is an assortment
of
ethical dilemmas that encourage discussions about how the
accountant should handle specific situations.
Course Dates
Apr 07, 2015 - May 11, 2015
Faculty Information
Name : RAYMOND HO (PRIMARY)
Email Address :
[email protected]
Phone Number : See Policies
Policies
Faculty and students/learners will be held responsible for
understanding and adhering to all policies contained within the
following two documents (both located on your student
website):
• Academic Policies
University policies are subject to change. Be sure to read the
policies at the beginning of each class. Policies may be
slightly different depending on the modality in which you attend
class. If you have recently changed modalities, read the
policies governing your current class modality.
Program Information
• Program Map

2. Academic Resources
• WileyPLUS Student Support
Instructions
Review the WileyPLUS Student Support document.
SupportingMaterial
WileyPLUS Student Support document
Get Ready for Class
• Familiarize yourself with the textbooks used in this course.
Instructions
Kieso, D.E., Weygandt, J.J., & Warfield, T.D. (2013).
Intermediate Accounting (15th ed.). Hoboken, NJ: John Wiley
&
Sons.
Course Materials
All electronic materials are available on your student website.
Week1 Apr, 07 - Apr, 13
Owners' Equity and Earnings per Share
Objectives/Competencies
1.1 Distinguish between contributed capital and retained
earnings.
1.2 Record journal entries related to common, preferred,
treasury stock, and dividends.
1.3 Calculate basic and diluted earnings per share (EPS).
1.4 Evaluate promulgated accounting treatments for stock
compensation.
Required Learning Activities
• WileyPLUS Assignment: Intermediate Accounting, Ch.15
• WileyPLUS Assignment: Intermediate Accounting, Ch.16
• Week One Electronic Reserve Readings
Instructions
Read the Week One Electronic Reserve Readings.
Support Material
Week One Electronic Reserve Readings
• Week 1 Muddiest Point
Instructions
Click on the New Message icon and answer the following

3. question:
What was the most challenging concept for idea from Week 1?
Why was this challenging and how might you learn
more about this?
• WileyPLUS Read, Study, Practice - Week 1
Instructions
Complete WileyPLUS Read, Study, Practice - Week 1.
• Week 1 CPA Excel
Instructions
Click on the CPA Exam Assessment Tool icon located on the
right.
Follow the directions for the CPA Exam Assessment Tool.
Complete the "Register Now" information.
Check Exam Mode and NOT Practice Mode.
Deselect the top box that checks all chapters. Once deselected,
check the boxes for the chapters being assessed in
Week 1: Ch. 15-16.
Use the drop down box to select the number of questions to be
provided and select 20.
Complete the CPA Excel for Week 1.
To save the assignment:
• Press "Print Screen".
• Open an MS® Word document.
• Press Ctrl-V
• Save document as CPAExcel_w1_lastname
Click the Assignment Files tab to submit your assignment.
Support Material
CPA Exam Assessment Tool Guide
See the student website for additional recommended learning
activities that may help you learn this week's concepts.
Assignments
Title Type Due Points
Week One Participation
Individual
Apr 13, 2015 11:59 PM
2

4. Instructions:
Participate in the class discussion.
Owners’ Equity Paper
Individual
Apr 13, 2015 11:59 PM
10
Instructions:
Prepare a 700- to 1,050-word response to the following
questions:
• Why is it important to keep paid-in capital separate from
earned
capital?
• As an investor, is paid-in capital or earned capital more
important?
Explain why.
• As an investor, are basic or diluted earnings per share more
important? Explain why.
Format your paper consistent with APA guidelines.
Click the Assignment Files tab to submit your assignment.
Week 1 CPA Excel
Individual
Apr 13, 2015 11:59 PM
2
Instructions:
Submit the Week 1 CPA Excel assignment.
Click the Assignment Files tab to submit your assignment.
SupportingMaterial:Week 1 CPA Excel
Week2 Apr, 14 - Apr, 20
Investments
Objectives/Competencies
2.1 Distinguish between debt and equity investments.
2.2 Determine when to use the fair value and equity methods of
accounting for investments.
2.3 Prepare journal entries for investments using the fair value
and the equity method.
2.4 Distinguish between traditional and derivative financial

5. instruments.
Required Learning Activities
• WileyPLUS Assignment: Intermediate Accounting, Ch.17
• WileyPLUS Assignment: Intermediate Accounting, Ch. 17A
• Week Two Electronic Reserve Readings
Instructions
Read the Week Two Electronic Reserve Readings.
Support Material
Week Two Electronic Reserve Readings
• Week 2 Muddiest Point
Instructions
Click on the New Message icon and answer the following
question:
What was the most challenging concept for idea from Week 2?
Why was this challenging and how might you learn
more about this?
• WileyPLUS Read, Study, Practice - Week 2
Instructions
Complete WileyPLUS Read, Study, Practice - Week 2.
• Week 2 CPA Excel
Instructions
Click on the CPA Exam Assessment Tool icon located on the
right.
Log into the CPA Exam Assessment Tool.
Check Exam Mode and NOT Practice Mode.
Deselect the top box that checks all chapters. Once deselected,
check the boxes for the chapters being assessed in
Week 2: Ch. 17.
Use the drop down box to select the number of questions to be
provided and select 20.
Complete the CPA Excel for Week 2.
To save the assignment:
• Press "Print Screen".
• Open an MS® Word document.
• Press Ctrl-V
• Save document as CPAExcel_w2_lastname

6. Click the Assignment Files tab to submit your assignment.
See the student website for additional recommended learning
activities that may help you learn this week's concepts.
Assignments
Title Type Due Points
Week Two Participation
Instructions:
Participate in the class discussion.
Individual Apr 20, 2015 11:59 PM 2
Week 2 Textbook Problems
Instructions:
Prepare written responses to the following assignments from
Ch.
16 of Intermediate Accounting:
• Problem P15-1
• Problem P15-11
• Exercise E16-15
• Exercise E16-20
• Exercise E16-25
• Exercise E16-29
Click the Assignment Files tab to submit your assignment.
SupportingMaterial:WileyPLUS Assignment: Intermediate
Accounting,
Ch.16
Learning
team
Apr 20, 2015 11:59 PM 9
WileyPLUS Assignment: Week 2 Assignment
Instructions:
Complete the following Week Two Assignment in WileyPLUS:
• Exercise E15-1
• Exercise E15-6
• Exercise E15-14
• Exercise E15-18
• Exercise E16-2
• Exercise E16-7

7. • Exercise E17-2
• Exercise E17-4
• Exercise E17-7
• Exercise E17-13
• Exercise E17-16
Individual Apr 20, 2015 11:59 PM 7
Week 2 CPA Excel
Instructions:
Submit the Week 2 CPA Excel assignment.
Click the Assignment Files tab to submit your assignment.
SupportingMaterial:Week 2 CPA Excel
Individual Apr 20, 2015 11:59 PM 2
Week3 Apr, 21 - Apr, 27
Accounting for Income Taxes
Objectives/Competencies
3.1 Differentiate between temporary and permanent differences
and between pretax financial income and taxable income.
3.2 Calculate current and deferred tax assets and liabilities.
Required Learning Activities
• WileyPLUS Assignment: Intermediate Accounting, Ch.19
• Week Three Electronic Reserve Readings
Instructions
Read the Week Three Electronic Reserve Readings.
Support Material
Week Three Electronic Reserve Readings
• Week 3 Muddiest Point
Instructions
Click on the New Message icon and answer the following
question:
What was the most challenging concept for idea from Week 3?
Why was this challenging and how might you learn
more about this?
• WileyPLUS Read, Study, Practice - Week 3
Instructions
Complete WileyPLUS Read, Study, Practice - Week 3.
• Week 3 CPA Excel

8. Instructions
Complete CPA Excel - Week 3.
Click on the CPA Exam Assessment Tool icon located on the
right.
Log into the CPA Exam Assessment Tool.
Check Exam Mode and NOT Practice Mode.
Deselect the top box that checks all chapters. Once deselected,
check the boxes for the chapters being assessed in
Week 3: Ch. 19.
Use the drop down box to select the number of questions to be
provided and select 20.
Complete the CPA Excel for Week 3.
To save the assignment:
• Press "Print Screen".
• Open an MS® Word document.
• Press Ctrl-V
• Save document as CPAExcel_w3_lastname
Click the Assignment Files tab to submit your assignment.
See the student website for additional recommended learning
activities that may help you learn this week's concepts.
Assignments
Title Type Due Points
Week Three Participation
Instructions:
Participate in the class discussion.
Individual Apr 27, 2015 11:59 PM 4
Week 3 Textbook Problems
Learning
Apr 27, 2015 11:59 PM
7
Instructions:
team
Prepare written responses to the following assignments from
Ch. 17
of Intermediate Accounting:
• Problem P17-1

9. • Problem P17-3
• Exercise E17-22
Click the Assignment Files tab to submit your assignment.
SupportingMaterial:WileyPLUS Assignment: Intermediate
Accounting,
Ch.17
WileyPLUS Assignment: Week 3 Assignment
Individual
Apr 27, 2015 11:59 PM
4
Instructions:
Complete the following Week Three Assignment in WileyPLUS:
• Exercise 19-2
• Exercise 19-4
• Exercise 19-8
• Exercise 19-12
• Exercise 19-21
Week 3 CPA Excel
Individual
Apr 27, 2015 11:59 PM
2
Instructions:
Submit the Week 3 CPA Excel assignment.
Click the Assignment Files tab to submit your assignment.
Week4 Apr, 28 - May, 04
Accounting for Pensions and Postretirement Benefits
Objectives/Competencies
4.1 Differentiate between a defined contribution and a defined
benefit plan.
4.2 Determine the components of pension expense.
4.3 Calculate pension liability and expense.
4.4 Record other postretirement benefits.
Required Learning Activities
• WileyPLUS Assignment: Intermediate Accounting, Ch.20
• Week Four Electronic Reserve Readings
Instructions

10. Read the Week Four Electronic Reserve Readings.
Support Material
Week Four Electronic Reserve Readings
• Week 4 Muddiest Point
Instructions
Click on the New Message icon and answer the following
question:
What was the most challenging concept for idea from Week 4?
Why was this challenging and how might you learn
more about this?
• WileyPLUS Read, Study, Practice - Week 4
Instructions
Complete WileyPLUS Read, Study, Practice - Week 4.
• Week 4 CPA Excel
Instructions
Complete CPA Excel - Week 4.
Click on the CPA Exam Assessment Tool icon located on the
right.
Log into the CPA Exam Assessment Tool.
Check Exam Mode and NOT Practice Mode.
Deselect the top box that checks all chapters. Once deselected,
check the boxes for the chapters being assessed in
Week 4: Ch. 20.
Use the drop down box to select the number of questions to be
provided and select 20.
Complete the CPA Excel for Week 4.
To save the assignment:
• Press "Print Screen".
• Open an MS® Word document.
• Press Ctrl-V
• Save document as CPAExcel_w4_lastname
Click the Assignment Files tab to submit your assignment.
See the student website for additional recommended learning
activities that may help you learn this week's concepts.
Assignments
Title Type Due Points

11. Week Four Participation
Instructions:
Participate in the class discussion.
Individual May 04, 2015 11:59 PM 4
WileyPLUS Assignment: Week 4 Assignment
Instructions:
Complete the following Week Four Assignment in WileyPLUS:
• Exercise E20-1
• Exercise E20-4
• Exercise E20-6
• Exercise E20-8
• Exercise E20-10
• Exercise E20-16
Individual May 04, 2015 11:59 PM 5
Week 4 Textbook Problems
Instructions:
Prepare written responses to the following assignments from
Ch. 19
of Intermediate Accounting:
• Problem P19-1
• Problem P19-2
• Problem P19-4
• Exercise E19-6
Click the Assignment Files tab to submit your assignment.
Learning
team
May 04, 2015 11:59 PM 7
Week 4 CPA Excel
Instructions:
Submit the Week 4 CPA Excel assignment.
Click the Assignment Files tab to submit your assignment.
SupportingMaterial:Week 4 CPA Excel
Individual May 04, 2015 11:59 PM 2
Week5 May, 05 - May, 11
Accounting Changes and Error Analysis
Objectives/Competencies

12. 5.1 Prepare journal entries and disclosures associated with
changes in accounting principles, reporting entities, and
estimates.
5.2 Prepare journal entries and disclosures associated with
changes due to errors.
Required Learning Activities
• WileyPLUS Assignment: Intermediate Accounting, Ch.22
• Week Five Electronic Reserve Readings
Instructions
Read the Week Five Electronic Reserve Readings.
Support Material
Week Five Electronic Reserve Readings
• Week 5 Muddiest Point
Instructions
Click on the New Message icon and answer the following
question:
What was the most challenging concept for idea from Week 5?
Why was this challenging and how might you learn
more about this?
• WileyPLUS Read, Study, Practice - Week 5
Instructions
Complete WileyPLUS Read, Study, Practice - Week 5.
• Week 5 CPA Excel
Instructions
Complete CPA Excel - Week 5.
Click on the CPA Exam Assessment Tool icon located on the
right.
Log into the CPA Exam Assessment Tool.
Check Exam Mode and NOT Practice Mode.
Deselect the top box that checks all chapters. Once deselected,
check the boxes for the chapters being assessed in
Week 5: Ch. 22.
Use the drop down box to select the number of questions to be
provided and select 20.
Complete the CPA Excel for Week 5.
To save the assignment:

13. • Press "Print Screen".
• Open an MS® Word document.
• Press Ctrl-V
• Save document as CPAExcel_w5_lastname
Click the Assignment Files tab to submit your assignment.
See the student website for additional recommended learning
activities that may help you learn this week's concepts.
Assignments
Title Type Due Points
Week Five Participation
Instructions:
Participate in the class discussion.
Individual May 11, 2015 11:59 PM 2
Week 5 Textbook Assignment
Instructions:
Prepare written responses to the following assignments from
Ch. 20
of Intermediate Accounting:
• Problem P20-1
• Problem P20-3
• Problem P22-1
• Problem P22-2
Click the Assignment Files tab to submit your assignment.
Learning
team
May 11, 2015 11:59 PM 7
WileyPLUS Assignment: Week 5 Assignment
Instructions:
Complete the following Week Five Assignment in WileyPLUS:
• Exercise E22-1
• Exercise E22-3
• Exercise E22-6
• Exercise E22-9
• Exercise E22-14
• Exercise E22-17
Individual May 11, 2015 11:59 PM 5

14. WileyPLUS Assignment: Final Examination
Instructions:
Resource: WileyPLUS
Complete the Final Examination in WileyPLUS. Results are
auto-
graded and sent to your instructor.
Individual May 11, 2015 11:59 PM 15
Week 5 CPA Excel
Instructions:Submit the Week 1 CPA Excel assignment.
Click the Assignment Files tab to submit your assignment.
SupportingMaterial:Week 5 CPA Excel
Individual May 11, 2015 11:59 PM 2
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