Accounting 301_Summer2013_Syllabus

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University of Washington
Foster School of Business
Accounting 301: Intermediate Accounting I
Summer Quarter 2013
Instructor: Whitney J. Hassan, CPA Office Hours:
Office: Paccar Hall 464 Mon. and Wed.
Email: wolfew@u.washington.edu 12-1 PM
Class Time: MW 9:40-11:50AM PCAR 391 and by appointment
Required Text: Intermediate Accounting, Spiceland, Sepe, and Nelson 7th
edition (McGraw and
Hill)
Publisher’s Textbook Website: http://mhhe.com/spiceland7e
This provides a wealth of supplementary learning resources that you might find helpful. Course-
wide content includes “Coach,” Codification Updates, Web Links, and Check Figures. Chapter
specific content includes PowerPoint presentations, narrated slides, iPod downloads, quizzes,
and practice exams. I strongly recommend that you check it out and select those tools which
you think might enhance your learning.
Class Website: canvas.uw.edu
Canvas: Course materials, announcements, etc. will be administered through a Canvas course
website. If you have any problems, please contact Justin Grimm at bacshelp@u.washinton.edu.
Connect: CONNECT is an online software provided by the publisher of SSN. You will need
access to this feature in order to complete and submit homework problems for class (see
below). If you purchased your textbook at the bookstore, you should have a code that will allow
you to register for this feature. If you purchased your textbook from another source, you will
need to purchase the connect feature separately. To register (or purchase), go to the following
address to register: http://connect.mcgraw-hill.com/class/w_hassan_summer_2013_mw_940-1150
+(note that there are underscores between each word that might not be apparent if you are
typing the link into a web browser rather than clicking through directly from the document).
Course Objectives: This course is the first of a three-course series on financial accounting
designed for students studying accounting. This course provides an examination of the theory
(why) and practice (how) of income and asset measurement, and the preparation and
interpretation of financial statements. Specific topics include the conceptual framework and
accounting standards, the basic financial statements, revenue recognition concepts, and
accounting for cash, receivables, and inventories.
Course Format: The majority of classes will be conducted in a lecture/discussion format. The
lectures are designed to highlight the important issues discussed in the chapters and clarify

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problem areas. Not all material covered in the textbook will be covered in class. Unless
otherwise indicated, you are responsible for all textbook reading material assigned whether it is
discussed in class or not. However, the emphasis (in terms of examinations) will be material
covered in class.
Office Hours: Please feel free to drop by during office hours for any reason – to work on course
material you are having trouble with, to discuss career options, or just to chat. I am here to be a
resource for you. If the scheduled office hours are not convenient, please make an appointment
to see me another time or email me. I will check my email regularly and respond.
Grading Policy and Procedures: Your performance in this class will be assessed as follows:
% of course grade
Examination 1 30%
Examination 2 35%
Case Assignments 10%
Homework – Connect 5%
Writing Assignment 10%
Professionalism 10%
You must take both exams in order to pass the course; there is no extra credit. I expect the
course median to be in the 3.1 - 3.3 range. If you encounter difficulties of any kind, it is your
responsibility to see me as soon as they arise so we can discuss strategies for you to be
successful. Do not leave it to the last week of the quarter to try to recover a slipping grade.
Examinations: The dates of exams are shown on the course schedule. NO MAKE-UP EXAMS
will be given ordinarily. If you have a personal emergency such as a death in the family or a
major illness, please see me with appropriate documentation and we can discuss alternatives. If
you do not have a legitimate reason for missing an exam (or the appropriate documentation), I
will have no alternative but to record zero points for that exam.
Case Assignments: A packet with cases and assignment questions is available for purchase
through the UW Bookstore. Written responses to the case questions will be collected at the
beginning of the class (see schedule for dates on which the cases will be discussed). Please
bring a hardcopy of your write up to class. Also, be sure to bring an extra copy of your answers
to class so you will have your responses to look at during the class discussion. You may work in
groups to discuss the case questions but each student should prepare their own answers to the
questions. Obviously, this means that you may not turn in a response as a group, turn in a copy
of someone else’s write-up, or copy portions of someone else’s write-up. Students should NOT
share their written responses with classmates (e.g., e-mail a copy of your write-up to a friend)
even if they previously verbally discussed the case in a group. Such actions will be considered a
violation of the student code of conduct.

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Answers to case questions should be complete, well-reasoned and well-written. Assignments
will be graded on a ten-point scale based on the quality of answers and the quality of the writing.
There are often no right or wrong answers to the case questions and, in general, you will not be
graded on getting the “correct” answer.
Homework: Problems for each lecture are listed on the attached schedule. Each problem must
be completed over CONNECT and submitted. You are allowed three (3) attempts to complete
these problems and they must be completed within one week of the assigned date (or on the
morning of the exam, whichever is earliest). This cut-off will, hopefully, provide you with an
incentive to prepare the homework assignments on a consistent basis. In addition, solutions to
all other problems in the textbook are available on Canvas (under “Homework Solutions”). I
encourage you to work as many of these problems as you feel necessary to master the
material, including problems not “suggested” in the schedule below. Also, resist the urge to rely
on the solutions provided when working the problems. Use the solutions for self-correction only.
Research / Writing Assignment: I will ask you to write a one-two page paper on an accounting
topic. The assignment will present you with an opportunity (a) to practice researching an
accounting topic of current interest, and (b) to demonstrate application of the business writing
skills that you develop in BCMU 302. (The use of concise, clear, and direct writing, using tone
and approach appropriate for the designated audience will be the standard.) Please note the
class preview and submission dates for this assignment on the course outline.
Professionalism: Part of preparing you for business careers entails developing certain skills
that are necessary to be an effective employee/manager. Thus, a portion of your grade will
depend on two skills that I consider important to your development – professionalism and
participation.
The expectation is that you will conduct yourself in a professional manner, which means
behaving in class the way you might in a business meeting. This includes (but is not limited to)
arriving on time, informing me ahead of time 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 conversation, etc.
Your active involvement in the class benefits not only yourself but also your fellow students.
Effective participation can come in many forms, including providing analysis, asking questions,
relating concepts to other issues, and providing real-world examples. In evaluating your
participation, I consider not just the quantity but also the quality of your participation.
Determination of your participation score will be based on (a) my assessment of your
contribution to the class as a whole, and (b) a self-assessment that each of you will submit.
(See Canvas for the self-assessment form and see syllabus for due date of form.)
Please note that the Dean specifically requires that cold calling be practiced in all
undergraduate classes. That means that you should expect to be cold called upon at any time to
respond to questions I can reasonably expect that you should be able to answer if you have

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done the before-class preparation. I realize that, for some students, speaking in front of a group
is a challenge. However, the ability to clearly articulate arguments, raise pertinent questions, an
debate issues are important skills for any professional accountant or business manager; thus, I
encourage you to practice these skills in the safety of the classroom.
Discussion Forum: I have established a discussion forum – “Seeking and Providing Help” – on
the Canvas course website. It is a place for students to post questions and for fellow students to
provide answers. I will occasionally check on the forum and provide my input as I see the need,
by my hope is that the primary participants will be fellow students. There is no better way to
learn the material than to explain it to others.
Working with Others: You are encouraged to view your classmates as learning resources.
Discussing accounting issues is an excellent strategy to help you succeed. I strongly encourage
you to use the discussion forum referenced above as well as to form your own study discussion
groups. The following are viewed as acceptable collaborative efforts during this class:
Discussing homework problems for the purpose of working a problem yourself.
Discussing review materials in exam participation.
Discussing accounting issues that relate to topics raised in the class.
The following are not acceptable:
Submitting work that is the product of a group effort unless it is specifically identified as a
group project. (Note that a group is defined as 2 or more people).
Submitting work that is not the result of your own individual efforts.
Working with another student during an exam.
Engaging in any academic activity which is unethical in any way.
Academic Integrity: We take matters of academic integrity VERY seriously in the Foster
School of Business. Because many of you will pursue careers in the accounting profession, it is
imperative that each of you adheres to and upholds the highest degree of academic integrity.
What does this mean? Obviously, do not engage in activities that are clearly unethical – copying
another student’s exam or assignment, copying form a book or resource without proper citation,
etc. Perhaps not so obviously, whenever in doubt about whether an activity constitutes cheating,
ask yourself “Does this give me an unfair advantage over my classmates?” and “Did I earn the
grade I received from this work?” If the answer to the former is “yes” or to the latter is “no” then
the activity is likely constitutes cheating. When in doubt, ask me before engaging in the activity.
You may think that cheating does no harm. You may be able to rationalize it in your own mind
because you have seen others do it. Do not deceive yourself. It is wrong, it hurts the entire
academic community, and, in all likelihood, you will regret it at some point because you will
never be able to feel proud of your accomplishments.

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At the end of this syllabus is a pledge that I ask you to sign for this class. Please tear off this
page and return it to me on the second day of class, June 26th
.
Disabilities: Reasonable accommodations will be provided to all students with documented
physical, learning, or other disabilities. If you believe you have a disability requiring
accommodation in this class, please notify the Disabled Student Services office and see me
privately so that we can make appropriate arrangements. Please provide me with your
documentation within the first week of class.
Final Note: You are responsible for all the information in this syllabus. You are also responsible
for any and all modifications made to this syllabus in class during the quarter.

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Foster School of Business Student Conduct Code
As a student in Accounting 301, you acknowledge that you are a part of a learning community in
the Foster School of Business that is committed to the highest academic standards. As a part of
this community, you pledge to uphold the fundamental standards of honesty, respect, and
integrity, and accept the responsibility to encourage others to adhere to these standards.
______________________________________________ _______________________
Signature Date
______________________________________________
Print Name
Student Information
I would be grateful if you would please provide me with the following information. It will help me
get to know you more quickly and to help me remember you!
What is your official UW Name? __________________________________________________
What name would you like me to use in class? _______________________________________
What is your email address? _____________________________________________________
Are you an accounting major? If not, what is your major? ______________________________
What are your hoped-for career plans? _____________________________________________
Do you currently work? If so, where, and how many hours per week? _____________________
What is your ideal learning style (lecture, reading, discussion, practice problems, etc)?
____________________________________________________________________________
____________________________________________________________________________
What is an interesting fact about you? _____________________________________________
____________________________________________________________________________
_____________________________________________________ Thank you!

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