ACCT 3702 02: Intermediate Accounting 2

ACCT 3702 - Intermediate Accounting 2

Fall 2026 Syllabus, Section 02, CRN 42749,

Credit hours: 3

Course Meeting Times

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Professor

Karin Petruska

Professional Qualifications:
CPA, CFE, CGMA
Ph.D. Accounting, Kent State University, 2008
MBA, Finance concentration, Youngstown State University, 1993
BSBA, Accounting, Youngstown State University, 1989

Email: kapetruska@ysu.edu

Office: WCBA 3342

Office Phone: 330-941-1876

Preferred Contact Method: YSU Blackboard Ultra Messages is used for all course messages/emails.

How to refer to me:
Dr. Petruska

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Course Description

3702. Intermediate Accounting 2. This course involves the disclosure of financial information with an emphasis on asset acquisition and valuation, accounting changes and estimates, and related expenses. Additional topics include stockholders’ equity, leases, EPS, post-retirement benefits, revenue recognition, cash flows and other current accounting topics. Prereq.: ACCT 3701 (C or better) AND 2.5 GPA. 3 s.h.

Course Readings

Group Title Author ISBN
Required Intermediate Accounting (WileyPlus that contains the e-text), 19th edition Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield, and Laura D. Wiley 978EEGRP47624

Recommended (Optional): Intermediate Accounting. Donald E. Kieso, Jerry J. Weygandt, Terry D.
Warfield, and Laura D. Wiley, 19th Edition, Wiley.  Hard Copy/Loose Leaf with WileyPlus (contains the e-text).

(The difference between required and recommended (optional) is the optional contains a paper copy/loose leaf of the book)

WileyPlus with the e-text will be directly integrated into the Blackboard Ultra course. There is no need to separately access any external WileyPlus link--(do not register by going to WileyPlus.com). You can register your code to gain access to WileyPlus directly in Blackboard Ultra.

Additional Readings: The following are weblinks for accounting organizations/boards - NASBA, This Way to CPA, Ohio Society of CPAs, AICPA, Financial Accounting Standards Board

The course readings are subject to change in the event of extenuating circumstances, research developments, current events, and/or to ensure better learning.  

Course Learning Outcomes/Objectives/Goals

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How to Succeed in This Course

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Attendance Expectations

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Late Work Submission Policy

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Additional Course Expectations

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Artificial Intelligence Policy Statement

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Assignments/Assessments

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Grading and Grading Scale

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University Policies

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Schedule of Topics and Assignments

Day Date Reading(s) Proposed Topic Due/To Prepare for Class
Mon 8/24 Introduction to class. Review of Syllabus, Blackboard Ultra, and WileyPlus, announcements, course content, and expectations.
Wed 8/26 Ch.22 The CPA Evolution
Statement of Cash Flows
Mon 8/31 Ch.22 Statement of Cash Flows Discussion 1
Wed 9/2 Ch. 22 Statement of Cash Flows
Mon 9/7 No Class-Holiday, University Closed
Wed 9/9 Ch. 22 Statement of Cash Flows Discussion 2
Quiz (Ch. 22) due 09/13
CPA Evolution/Gleim Assignment (Ch. 22) due 09/13
Mon 9/14 Ch. 22 Exam 1 (Ch. 22)
Wed 9/16 Ch. 9 Acquisition and Disposition of Property, Plant, and Equipment
Mon 9/21 Ch. 9 Acquisition and Disposition of Property, Plant, and Equipment
Wed 9/23 Ch. 10 Depreciation, Impairments, and Depletion
Mon 9/28 Ch. 10 Depreciation, Impairments, and Depletion
Wed 9/30 Ch. 11 Intangible Assets
Mon 10/5 Ch. 11 Intangible Assets Discussion 3
Wed 10/7 Ch. 20 Leases
Mon 10/12 Ch. 20 Leases Quizzes (Ch. 9, 10, 11, 20) due 10/13
CPA Evolution/Gleim Assignment (Ch. 9, 10, 11, 20) due 10/13
Wed 10/14 Ch. 9, 10, 11, 20 Exam 2 (Ch. 9, 10, 11, 20)
Mon 10/19 Ch. 14 Stockholders' Equity Discussion 4
Wed 10/21 Ch. 14 Stockholders' Equity
Mon 10/26 Ch. 14 Stockholders' Equity
Wed 10/28 Ch. 14 Stockholders' Equity
Mon 11/2 Ch. 15 Dilutive Securities and Earnings Per Share
Wed 11/4 Ch. 15 Dilutive Securities and Earnings Per Share
Mon 11/9 Ch. 19 Accounting for Pensions and Post Retirement Benefits
Wed 11/11 No School - Holiday, University Closed
Mon 11/16 Ch. 17 Revenue Recognition
Wed 11/18 Ch. 17 Revenue Recognition Quizzes (Ch. 14, 15, 17, 19) due 11/22
CPA Evolution/Gleim Assignment (Ch. 14, 15, 17) due 11/22
Mon 11/23 Ch. 14, 15, 17, 19 Exam 3 (Ch. 14, 15, 17, 19)
Wed 11/25 No School - Holiday, University Closed
Mon 11/30 Ch. 21 Accounting Changes and Error Analysis
Wed 12/2 Ch. 21 Accounting Changes and Error Analysis
Review for Final Exam
Discussion 5
Mon 12/7 All Chapters All course content covered during the semester Final Exam-Comprehensive
Wed 12/9 Final Grade posted on Blackboard Ultra

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. 

Other information

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