ACCT 3701 - Intermediate Accounting 1
Fall 2026 Syllabus, Section 03, CRN 41380,
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 |
|---|---|---|---|
| 8/25 | Review Syllabus | Introduction and Financial Accounting Refresh | |
| 9/1 | Financial Accounting Refresh Presentations | Prepare Financial Accounting Refresh Presentation | |
| 9/8 | Chapter 1 | Chapter 1: FASB Conceptual Framework | Chapter 1 Homework |
| 9/15 | Chapter 2 | Chapter 2: The Accounting Cycle | Chapter 2 Homework |
| 9/22 | Exam 1 | ||
| 9/29 | Chapter 3 | Chapter 3: The Balance Sheet | Chapter 3 Homework |
| 10/6 | Chapter 4 | Chapter 4: The Income Statement and The Statement of Cash Flows | Chapter 4 Homework |
| 10/13 | Exam 2 | ||
| 10/20 | Chapter 7 | Chapter 7: Receivables | Chapter 7 Homework |
| 10/27 | Chapter 8 | Chapter 8: Inventory | Chapter 8 Homework |
| 11/3 | Exam 3 | ||
| 11/10 | Chapter 5 | Chapter 5: Time Value of Money | Chapter 5 Homework |
| 11/17 | Chapter 14 | Chapter 14: Long-Term Liabilities | Chapter 14 Homework |
| 11/24 | Introduction to the Accounting Profession and the CPA Exam | ||
| 12/1 | Wrap Up and Course Review | ||
| 12/8 | Exam 4 |
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.