ACCT 3701 - Intermediate Accounting 1
Fall 2026 Syllabus, Section 01, CRN 42861,
Credit hours: 3
Course Meeting Times
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Instructor
Erica Neuman
Email: elneuman@ysu.edu
Course Description
3701. Intermediate Accounting 1. In depth study of the accounting cycle, the preparation of financial statements including the cash flow statement, and current assets. Emphasis on relating practice to the FASB conceptual framework. Prereq.: "C" or better in ACCT 2602 or ACCT 2602H and 2.5 overall GPA. 3 s.h.
Course Readings
| Group | Title | Author | ISBN |
|---|---|---|---|
| Required | Intermediate Accounting | Spiceland, Nelson, Thomas, and Winchel | 9781264387434 |
The course readings are subject to change in the event of extenuating circumstances, research developments, current events, and/or to ensure better learning.
Assignments/Assessments
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Schedule of Topics and Assignments
| Week of | Reading(s) | Proposed Topic | Due/To Prepare for Class |
|---|---|---|---|
| 8/24 | Chapter 1 | Accounting: How Businesses Talk Numbers | Mod 1 Accounting Bites Mod 1 Homework Mod 1 Accounting in Action Mod 1 Quiz |
| 8/31 | Chapter 2 | The Accounting Cycle, from Transactions to Trial Balance | Mod 2 Accounting Bites Mod 2 Homework Mod 2 Accounting in Action Mod 2 Quiz |
| 9/7 | Chapters 3 and 4 | Reading Between the Numbers: Deep Dive into the Financial Statements | Mod 3 Accounting Bites Mod 3 Homework Mod 3 Accounting in Action Mod 3 Quiz |
| 9/14 | Chapters 7 and 8 | Managing Liquidity: Cash, Credit, and Inventory | Mod 4 Accounting Bites Mod 4 Homework Mod 4 Accounting in Action Mod 4 Quiz |
| 9/21 | Chapter 5 | Is a Dollar Today Worth Two Tomorrow?: Applying Time-Value of Money in Accounting | Mod 5 Accounting Bites Mod 5 Homework Mod 5 Accounting in Action Mod 5 Quiz |
| 9/28 | Chapter 14 | The Costs of Borrowing: Accounting for Debt | Mod 6 Accounting Bites Mod 6 Homework Mod 6 Accounting in Action Mod 6 Quiz |
| 10/5 | Putting it All Together: Accounting as Storytelling | Mod 7 Accounting Bites Mod 7 Homework Mod 7 Accounting in Action Mod 7 Quiz |
The course schedule, policies, procedures, and assignments in this course are subject to change in the event of extenuating circumstances, by mutual agreement, and/or to ensure better learning.