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BIRZEIT UNIVERSITY
FACULTY OF COMMERCE & ECONOMICS

ACCOUNTING DEPARTMENT

COURSE OUTLINE

SECOND SUMMER SEMESTER 2011/2012

ACCT. 230

Instructor: Leila Amer
Office Room #: C103

COURSE OBJECTIVES

This course is a continuation for accounting 130. In this course students will be exposed to the remaining accounts of the balance sheet. The purpose of the course is to acquaint students with accounting issues related to partnerships and corporations such as formation, financing and termination, will be explored. Furthermore, the cash flow statement will be covered as thoroughly as possible.

COURSE TEXT

Jerry J. Weygandt, Donald E. Kieso, and Paul D. Kimmel, Accounting Principles, 9th edition, John Wiley & Sons, Inc., 2009.

GRADE DISTRIBUTION

There will be two hour exams and a comprehensive final. It is very important to note that there will be absolutely no make-up exams. The grade for any missed exam with no legitimate excuse is zero.

First Hour Exam 25%
Second Hour Exam 25%
Quizzes & Participation 20%
Final Exam (comprehensive) 30%

TOTAL 100%

CLASS PROCEDURE

Class sessions will consist of a lecture/discussion format, as well as group and individual assignments in class assignments discussions. In order to derive the greatest benefit from the class, it is imperative that you read the text and work on the assigned problems before coming to class. Class participation is encouraged and expected.

Also , as attendance is a University requirement, an electronic attendance sheet will be used; therefore, students will be automatically dropped from the course after 3 absents.

MATERIAL TO BE COVERED

|CHAPTER 10: PLANT ASSETS, NATURAL RESOURCES & INTANGIBLE ASSETS | |- Plant assets | |- Determining the cost of plant assets | |- Depreciation | |- Expenditures during useful life | |- Disposals | |- Natural resources | |- Intangible assets | |- Research and development costs | |-Statement presentation and analysis | |-Appendix: Exchange of plant assets | |Completed By: July 12th | |CHAPTER 11: CURRENT LIABILITIES | |- Notes payable | |- Sales tax payable | |- Unearned revenue...
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