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Course Online Syllabus

Spring 2011

Department ACCTCourse Number4331 Section Number23230
Name of Course Advanced Accounting
Name of Instructor Reed,Randy Marl

This information may not constitute all course policies; students are responsible for all course requirements established by their instructors during the semester and all institutional policies as established in the UHV student handbook.


Learning Objectives

As a result of this course, students will

  1. Explain how the assets of the combined companies are recorded
  2. Understand the contents and procedures of the consolidated financial statements.
  3. Understand the foreign currency translations and re-measurements.
  4. Identify the purpose and contents of the business combinations.

Major Assignments/Exams

PARTICIPATION AND COMMUNICATION of Homwork Results 100 points
EXAMINATIONS 400 points
Course Project 100 points

Required Reading

Hoyle, Advanced Accounting,10th ed., ISBN 13 978007813662.


Recommended Reading

No additional readings have been recommended for this course.


List of Discussion/Lecture Topics

  • Equity Method of Accounting for Investments
  • Consolidation of Financial Information
  • Consolidation of Financial Information
  • Consolidations Subsequent to Acquisition
  • Consolidations Subsequent to Acquistion
  • Consolidated Fin. Statements & Outside Ownership
  • Consolidated F/Ss & Outside Ownership
  • Consolidated F/S Intra-Entity Asset Transactions
  • Consolidated F/S Ownership Patterns
  • Foreign Currency Transations
  • Translation of Foreign Currency F/S
  • Final Exam (ch. 9 & 10)