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Course Online Syllabus

Spring 2011

Department ACCTCourse Number4331 Section Number23236
Name of Course Advanced Accounting
Name of Instructor Du,Jianjun

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. As a result of this course, students will Understand the foreign currency translations and re-measurements.
  2. Understand the contents and procedures of the consolidated financial statements.
  3. Identify the purpose and contents of the business combinations.
  4. Explain how the assets of the combined companies are recorded

Major Assignments/Exams

ATTENDANCE AND CLASS PARTICIPATION 100 points
Homework Assignments 200 points
Midterm exam 350 points
Final Exam 350 points

Required Reading

Joe Ben Hoyle, Thomas Schaefer, and Timothy Doupnik, Advanced Accounting,10th ed., ISBN 0078136628.

Recommended Reading

No additional readings have been recommended for this course.

List of Discussion/Lecture Topics

  • The Equity Method of Accounting for Investments
  • Consolidation of Financial Information
  • Consolidations Subsequent to the Date of Acquisition
  • Consolidated Financial Statements and Outside Ownership
  • Consolidated Financial Statements Intercompany Asset Transactions
  • Variable Interest Entities, Intercompany Debt, Consolidated Cash Flows, and Other Issues
  • Consolidated Financial Statements Ownership Patterns and Income Taxes Chapter 7
  • Exam 1 for Chapters 1 to 7
  • Spring Break
  • Segment and Interim Reporting
  • Foreign Currency Transactions and Hedging Foreign Exchange Risk
  • Translation of Foreign Currency Financial Statements
  • Worldwide Accounting Diversity and International Standards
  • Accounting for Legal Reorganizations and Liquidations
  • Accounting for State and Local Governments I
  • Accounting for State and Local Governments II
  • Exam 2 for Chapters 8-11, and 16-17