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Syllabus ACC 3202 Intermediate Accounting II Fall 2013 Syllabus ACC 3202 Intermediate Accounting II Fall 2013

Instructor: Bibigul Zhakupova Office: 314 Dostyk bld. E-mail: zbibigul@kimep. kz All course information is Instructor: Bibigul Zhakupova Office: 314 Dostyk bld. E-mail: zbibigul@kimep. kz All course information is posted on: L: \ Bibigul Zhakupova Office hours: TBA

Required text: n Intermediate Accounting Spiceland, 6 th edition, 2011 by David Required text: n Intermediate Accounting Spiceland, 6 th edition, 2011 by David

Course Outline n n n n Introduction Chapter 12: Investments Chapter 13: Current Liabilities Course Outline n n n n Introduction Chapter 12: Investments Chapter 13: Current Liabilities and Contingencies Chapter 14: Bonds and Long-Term Notes EXAM #1 (ch. 12 -14 ) Chapter 15: Leases Chapter 16: Accounting for Income Taxes MID-TERM BREAK n n n Chapter 16: Accounting for Income Taxes EXAM #2 (ch. 15, 16) Chapter 18: Shareholders' Equity Chapter 19: Share – Based Compensation and Earnings Per Share Chapter 21: The Statement of Cash Flows Revisited Exam Week FINAL EXAM #3 (ch. 18, 19, 21)

Exams Attendance Exam # 1 Exam # 2 Final exam Total 3% 28. 5% Exams Attendance Exam # 1 Exam # 2 Final exam Total 3% 28. 5% 40% 100%

Exams Continuous assessment is used n Exams are non-cumulative n Exams may include problem Exams Continuous assessment is used n Exams are non-cumulative n Exams may include problem solving, multiple-choice, true‑false, and open-end questions. n

n n n Class attendance is mandatory For each missed class 0. 1 will n n n Class attendance is mandatory For each missed class 0. 1 will be deducted! Up to 5% bonus for ACTIVE participation may be awarded on top of the normal grade.

Right to make-up exams or missing a class: n a valid reason (e. g. Right to make-up exams or missing a class: n a valid reason (e. g. sickness); n justification (e. g. medical certificate from the KIMEP Medical Center)! -10% with justification -20% in other cases

n Class conduct n Calculation of the final grade n Appeals n Any issues n Class conduct n Calculation of the final grade n Appeals n Any issues – please, communicate via email in advance!

Appeal Within appeal period as per Academic Calendar (within 3 days after the course Appeal Within appeal period as per Academic Calendar (within 3 days after the course grades were posted by the Registrar Office), the College Academic Integrity Committee will consider student appeals for the grade change and after that will submit to the Registrar the official decisions of this committee with the evidence for proper change of grade.

KIMEP, BCB, BSc program The program’s mission is to equip students with a strong KIMEP, BCB, BSc program The program’s mission is to equip students with a strong foundation of business skills and knowledge, to develop their ability to apply this knowledge, and to enable them to transfer the knowledge to business and industry. The learning objectives of the BSc program are to develop a level of competency in the following areas: n Knowledge of core business practices; n An understanding of ethical issues and reasoning; n Good communication skills; n Critical thinking and analytical skills; n Global business environment knowledge; n Multicultural understanding of business environment; n Familiarity with business information technology.