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Course Number: |
22-410-471/875 |
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Course Name: |
Consolidated
Financial Statements and Business Combinations |
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Prerequisites: |
Accounting 323 or
equivalent |
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Required Text: |
Advanced
Accounting Seventh Edition |
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by Hoyle, Schaefer,
and Doupnik |
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Course Instructor: |
Dr. Sale |
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Office: |
Lindner 303 |
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Office Hours: |
MW 1:30 PM to 3:30
PM |
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Office Telephone: |
556-7062 |
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Email: |
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Website: |
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Lecture Date |
Topic |
Reading Assignment |
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6/20 6/22 6/27 6/29 |
Introduction Accounting for
Business Combinations Accounting for
Purchase Combinations Accounting for Pooling of Interest
Combinations Date of Acquisition
Consolidation for Purchase Combinations without
Noncontrolling Interest Date of Acquisition Consolidation with
Noncontrolling Interest |
Chapter 1 Chapter 2 |
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7/4 |
Holiday |
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7/6 7/11 |
Accounting for
Long-Term Investments in Common Stock Cost/Fair Value
Method vs. Equity Method Accounting for
Goodwill |
Chapter 3 |
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7/13 |
Examination on
Chapters 1, 2, and 3 (closed book) (in class) |
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7/18 7/20 |
Alternative Concepts
of Consolidation Post-Acquisition
Consolidation for Purchase Combinations without
Noncontrolling Interest - Equity Method Post-Acquisition
Consolidation with Noncontrolling Interest |
Chapter 4 |
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Examination on
Chapters 2 and 4 (take home) (due on 7/25 at 9:30 AM) |
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7/25 7/27 |
Intercompany
Merchandise Transfers |
Chapter 5 |
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8/1 8/3 |
Intercompany Land
Transfers Intercompany
Depreciable Asset Transfers |
Chapter 5 |
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8/8 8/10 |
No Class |
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Examination on
Chapter 5 (take home) (due on 8/15 at 9:30 AM) |
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8/15 8/17 8/22 8/24 |
Intercompany Debt
Transactions Intercompany Notes Acquisition of
Outstanding Debt |
Chapter 6 pp. 263-271 |
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Examination on
Chapter 6 (take home) (due on 8/29 at 9:30 AM) |
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Computation of Final Grade |
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First Examination |
550 |
points |
A |
3,393 to 3,770
points |
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Second Examination |
570 |
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B |
3,016 to 3,392
points |
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Third Examination |
1,050 |
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C |
2,639 to 3,015
points |
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Final Examination |
1,600 |
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D |
2,262 to 2,638
points |
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Total Points |
3,770 |
points |
F |
Below 2,262 points |