University Of Houston-Victoria
Course Online Syllabus
|Department||ACCT||Course Number||4331||Section Number||23236|
|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.
As a result of this course, students will
- As a result of this course, students will Understand the foreign currency translations and re-measurements.
- Understand the contents and procedures of the consolidated financial statements.
- Identify the purpose and contents of the business combinations.
- Explain how the assets of the combined companies are recorded
|ATTENDANCE AND CLASS PARTICIPATION||100 points|
|Homework Assignments||200 points|
|Midterm exam||350 points|
|Final Exam||350 points|
Joe Ben Hoyle, Thomas Schaefer, and Timothy Doupnik, Advanced Accounting,10th ed., ISBN 0078136628.
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