ADVACED ACCOUNTING SYLLABUS, Fall 2015
Lecturer: yu yueClass:8:00 a.m. - 12:00 a.m. TuesdayEmail: 175759394@qq.comPhone: 189********0125
COURSE OBJECTIVES
Advanced accounting is a compulsory course for accounting majors. With the establishment of socialist market economy and the research on the economic activities such as stock market, real estate development, enterprise bankruptcy liquidation, group company, transnational management, etc., this Course expounds the shareholders' rights and interests accounting, income tax accounting, consolidated statement, foreign currency translation, price change accounting and lease accounting, master special business processing.
COURSE MATERIALS
Book (optional): Advanced accounting, (10nd Edition), by Floyd A.Beam
Course Packet (required): Syllabus; Class Notes; Cases; Case Instructions & Questions.
Note: Please every students prepare a homework book, to complete the project practice
CASE STUDY PREPARATION
This course uses the project practice as an important tool for learning since understanding of Advanced accounting is greatly aided by practice. To be effective all cases require you to prepare carefully before class .
GRADES
Final Examination70%
Class Participation30%
100%
COURSE SCHEDULE
Date* | Topic |
Sept.15, 2015 | Lecture 1: Business Combinations |
Sept.22, 2015 | Lecture 2: Stock Investments--lnvestor Accounting and Reporting |
Sept.29, 2015 | Lecture 3: An Introduction to Consolidated Financial Statements |
Oct.06, 2015 | Lecture 4:Consolidation Techniques and Procedures |
Oct.13, 2015 | Lecture 5: Intercompany Profit Transactions--Inventories |
Oct.20, 2015 | Lecture 6: Intercomoanv Profit Transactions--Plant Assets |
Oct.27, 2015 | Lecture 7:Intercomoanv Profit Transactions--Bonds |
Nov.03, 2015 | Lecture 8:Consolidations--Changes in Ownership Interests |
Nov.10, 2015 | Lecture 9:Indirect and Mutual Holdings |
Nov.17, 2015 | Lecture 10:Subsidiary Preferred Stock, Consolidated Earnings per Share,and Consolidated Income Taxation |
Nov.24, 2015 | Final Examination |
* The dates may be subject to change.
** Please send me your presentation slides before the class