BA 417/517
Advanced Accounting
Fall 2006
CRN 16874,
4 credits
Roger Graham 204
Bexell Hall
roger.graham@bus.oregonstate.edu
737-4028
Office Hours: Tuesdays and
Thursdays
Text: Selected Chapters: Advanced
Accounting, 9th ed. Beams, Anthony, Clement & Lowensohn,
Prentice Hall
Course Description: BA 417/517
has two self-contained modules. The
first module covers corporate combinations and the preparation of consolidated
financial statements. The material in
the consolidation module requires:
1.
learning a structured system involving worksheets,
2. a
solid understanding of economic events, and
3. a
solid understanding of basic accounting procedures.
Most of which you have been well exposed to in your
intermediate series. Therefore, you
should use this course not only as an opportunity to study the accounting for
business combinations but also to review other accounting procedures.
The material in the second module covers
not-for-profit accounting. The material
in this module requires learning the nature of non-profit-making organizations,
the system of accounting designed to provide meaningful information about
non-profit-making activities, resources, and obligations, and the fiduciary
responsibilities of accountants and organization officers.
BA 417/517 Learning Objectives: There are
four related objectives that I have for this course.
1. Students will understand the economics of and the
accounting for combinations of business entities and be able to apply their
understanding to prepare combined financial statements.
2. Students
will understand the types and nature of and the accounting for not-for-profit
organizations and be able to apply their understanding to prepare
not-for-profit financial statements.
3. Students
will understand the fiduciary responsibilities of accountants and organization
officers.
4. Students
will be exposed to current accounting issues, learn the sources of accounting
procedures and have the ability to support solutions to complex accounting
problems.
Students
enrolled in BA 517 will have the graduate learning objectives that include the
ability to research contemporary accounting issues to determine their economic
substance, the ability to review appropriate literature, the ability to analyze
and synthesize different theoretical approaches with the objective of choosing
appropriate accounting procedures and the ability to effectively communicate
and justify conclusions.
Course Requirements:
|
|
BA 417 Points |
BA 517 Points |
|
Business Combinations Exam |
125 |
125 |
|
Not-for-Profit Exam |
65 |
65 |
|
Consolidation Excel Project |
50 |
50 |
|
Not for Profit Assignment |
35 |
35 |
|
Daily homework |
25 |
25 |
|
Oral Exam |
|
50 |
|
Total |
300 |
350 |
Grades
will be assigned based on your total points earned during the term as a
percentage of total points possible: A’s 85 – 100%, B’s 75 – 84%, C’s 65 – 74%
Classroom Rules: Be respectful, exercise
integrity, be honest, provide help and support whenever you see a need.
Tentative
Schedule
