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Text onlystern Dr. Lundblad Accounting All Stars Accounting 352


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Course Syllabus Spring 2009 - updated 1/22/14


Office Hours and other general information: See below


 This course is the continuation of Intermediate Accounting II. Major objectives: 1. Provide an in-depth understanding of the technical rules governing financial reporting and the rationale behind them. 2. Reinforce research, critical thinking, and communication skills introduced in Accounting 351 and Accounting 351Com.

To accomplish the course objective the course consists primarily of class discussion (including problem solving), supplemented by lectures as needed. The assigned readings, cases and problems form the basis for discussion; consequently all assignments must be completed prior to the corresponding class period. Examples are be provided (see Examples) periodically, they are an integral part of the course material and you must know their content.

 Required Assignments and Grading Policy

  1. Two Midterm Exam (100 points each) one Final Exam (200 points) (see course schedule for dates). Exams consist of problems and essay questions. You will be permitted to use one (1) page of notes per chapter.
  2. 3. 2 Cases (80 points)
  3. Quizzes (50 points)
  4. participation (70 points)

Each member of the class will be required to research and submit a written report on two cases (see course schedule). The case requirements are similar to what you were expected to do in Acct351/351COM. Make sure to download and attach the critical thinking grading rubric to each submission

4. Double-entry journals
·I have developed a set of "double entry journals" to help you study the material in this course. Download them from links on the course schedule and the chapter resource pages. Use the journals as follows:

  1. Read the book and the information provided in the chapter resource pages on the web.
  2. Answer the questions and try to complete the practice problems BEFORE THE CLASS MEETING ON THIS SUBJECT
  3. Add any questions (areas of confusion, uncertainty, etc.) Enter answers (questions) in the first column (insert needed spaces).
  4. Leave the other column blank
  5. Work the assignments listed in the double entry journal (otherwise known as "homework") on separate paper and attach them to the journal.
  6. Bring the journal to class
  7. Write answers to YOUR questions, revisions to your answers or any additional information relating to the questions and answers you recorded in the blank second column.

The homework assignments are listed in the double entry journal. Accounting is a subject that requires practice. The listed assignments are the MINIMUM amount of work that you must complete to have a chance of passing the course. For an above average grade additional ppractice (work) is needed.. Solutions will be available online after we have completed the respective chapter. Remember, the more you practice, the more you improve your technical skills. You may work any cases, exercises or problems. I have merely suggested a minimum set of assignments. Although the journals are not graded, completing them as instructed above will help you master the material in this course. I will also ask questions based on the material and your ability to respond and demonstrate that you have completed the assignment PRIOR to the class in which the material is discussed, will affect your grade in this course. See participation and pop quizzes in the next section

bullet Participation: Be active - ask questions; present opinions; solutions; respond to questions by your colleagues and me.

bulletQuizzes: Quizzes will be given on Moodle during the semester. Each quiz will be accessible twice for a limited time only. Make sure to check Moodle. I will count the best 5 out of 7 quizzes. The primay purpose of the quizzes is to make sure you have read and understood the material covered in your textbook and in the class.

check  Point Allocation: 

Three Exams:

  • 2 midterm exam @ 100 points each
  • Final exam 200 points


2 cases


Participation:and quizzes


Total points


Policy on Missed Exams:

Plus/Minus Grading: In accordance with the University grading policy, grading in Accounting 352 uses plus/minus designations.

Policy on Academic Dishonesty: Academic dishonesty including cheating, fabrication, facilitation of academic dishonesty, and plagiarism will not be tolerated. Please read the relevant section on this subject in the current schedule of classes regarding definitions and penalties.

image6Accounting 352 is a rigorous and time-consuming course. It requires in-depth study and analysis and should not be undertaken casually. Several steps may be taken to avoid the "I understand the material, but I just can't do it on the exam" syndrome:

  1. Do not take this course in conjunction with a full class load, full time work and an extensive social life. One or more of them will have to go.
  2. Avoid too many similarly demanding courses.
  3. Stay up to date in all assignments.
  4. Remember that a MINIMUM of nine (9) hours of studying per week (not counting class time) are required for this course.
  5. Carefully read and follow the "Student Success Guide"

Students must earn a grade of “C” or higher in each upper division business and accounting course in order to graduate with a BS in Accountancy. Students who earn less than a “C” will be permitted to repeat the course only once and only if/when a seat becomes available. There is no guarantee that a student will be able to repeat a class in the semester desired. State and local fire codes prevent classes from exceeding room capacity. Students must have an assigned seat with desk space (i.e., students will not be permitted to sit on the floor or in an empty chair in order to repeat a course.)

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Students with Disabilities

Students with disabilities must register with the Center on Disabilities and complete a services agreement each semester. Staff within the Center will verify the existence of a disability based on the documentation provided and approve accommodations. Students who are approved for testing taking accommodations must provide a proctor form to their faculty member signed by a counselor in the Center on Disabilities prior to making testing arrangements. The Center on Disabilities is located in Bayramian Hall, Room 110. Staff can be reached at (818-677-2684).

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  blue Success in this course and in your chosen profession requires an "intentional learning" approach, as described below:



QUESTIONING - facts, theories, experiences; wanting to learn; asking independent questions about what is to be known.

ORGANIZING - ideas, meaning, knowledge; developing understanding of what is learned.

CONNECTING - new knowledge with old; integrating what is learned into a broader pattern of understanding.

REFLECTING - on what and how and why one is learning; understanding one's learning needs and strategies.

ADAPTING - to new situations and needs; using what is learned in a changing world or profession. [emphasis added]

Source: Francis, M. C, Mulder, T. C., and Stark, J. S., Intentional Learning: A Process for Learning to Learn in the Accounting Curriculum. American Accounting Association: Accounting Education Series, Volume No. 12. 1995, Ch. 2.1. online: http://raw.rutgers.edu/raw/aaa/market/aeseries.htm

All points not specifically discussed are governed by CSUN and COBAE policies

Contact Information

sternOffice: Juniper Hall JH3203           Office Phone: 818-677-2437

Office hours: T 18:00 to 18:45 pm; after class and by appointment

Email: heidemarie.lundblad@csun.edu - Notice: I do not read or answer email from unidentified sources.

Department of Accounting Office: Juniper Hall JH3123

Department Telephone Number: (818) 677-2461

Old Accounting Files

Old ACCT 351- Home caller

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Page Content(Links) last updated 1/22/14

Powerpoint - Course Introduction

On this page you find:

course description including

information about the
course format
required text materials
grading policy
Required assignments -
For a detailed list of assignments see the master course schedule

missed exam policy
Information for students with Disabilities and
Policy on Academic Dishonesty

Department repeat and GPA policy

Download, sign and submit a copy of the following statement: Core Value Statement and Ethical conduct Pledge

Download the critical thinking grading Critical Thinking Rubric (for cases) stern


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