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 Number23337
Name of Course Advanced Accounting
Name of Instructor Dong,Xiaobo

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

Major Assignments/Exams

first exam 20%
final exam 20%
second exam 20%
Individual assignments 20%
group projects 20%
bonus point problems 5%

Required Reading

Joe Ben Hoyle, Thomas Schaefer, and Timothy Doupnik, Advanced Accounting,10th ed., ISBN 9780077431808.

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