UHV Quick Links

University Of Houston-Victoria

Click here to open a new window to search Spring 2013 – Current Instructor & Course Information

← Back to Search Resultspage

Course Online Syllabus

Spring 2012

Department ACCTCourse Number4331 Section Number23335
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.

The syllabus for this course has not been submitted.


Learning Objectives

As a result of this course, students will

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

Major Assignments/Exams

mid-term 20%
final exam 30%
individual assignments 30%
group projects 20%
Bonus projects 3%

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

  • Introduction
  • * equity method of accounting for investments
  • * Consolidation of Financial Information
  • *Consolidations Subsequent to Acquisition
  • Consolidations Subsequent to Acquistion
  • first test (ch. 1,2,3)
  • Consolidated F/Ss & Outside Ownership
  • Consolidated F/Ss & Outside Ownership
  • * Consolidated financial statements -- intra-entity asset transactions
  • * Consolidated F/S Ownership Patterns
  • * Consolidated F/S Ownership Patterns
  • second test (ch. 4,5,7)
  • * Foreign Currency Transations
  • Translation of Foreign Currency F/S
  • * Translation of Foreign Currency F/S
  • Final exam