Department of Accounting
Syllabus for ACCT 450
Advanced Accounting
Winter 2009
Instructor: Mike Ruble
Office: SNL 302e
e-mail: rublem@cwu.edu
website: www.cwu.edu/~rublem
Phone: (425) 640-1574 ext. 3893
Cell: (360) 920-4547
Office Hours: Monday & Wednesday 11:30 – 12:30 or by appointment
Acct. 450: Partnerships, Legal Reorganizations and Liquidation, Foreign Currency Transactions and
Translation, Accounting for Business Combinations and Consolidations and Segment and
Interim Reporting.
Course Objectives
By the end of the course the student should understand:
Business Combinations and Consolidations
Partnership formation, equity accounting and dissolution
Reorganizations and liquidations
Foreign currency transactions and foreign operations
Segment and Interim Reporting
Text:
Hoyle, Schaefer & Doupnik, 9th ed., McGraw-Hill Irwin, 2009.
Course Requirements & Grading
Examinations:
Mid-term Exam
Final Exam
Course Projects
Quizzes
5 @ 20
Total Possible
150
150
50
100
450
The specific letter grade assigned will be based upon relative point standing at the end of the course.
An approximate range of grades would be:
Percent
92 to 100
89 to 91
87 to 88
82 to 86
79 to 81
77 to 78
Grade
A
AB+
B
BC+
Percent
72 to 76
69 to 71
67 to 68
62 to 66
59 to 61
Below 59
Grade
C
CD+
D
DF
Examinations
Examinations will be a combination of problems, short answer and objective (M/C, T or F and
Matching) questions. The full class period will be allowed for each exam.
Quizzes
Quizzes will be short exercises of a variety of types depending upon the material being covered.
They can be either announced or unannounced. No make-up quizzed will be allowed regardless of
the nature of the absence. However, only the four highest quiz scores will be used in determining
final grades.
Homework
Assigned homework represents the instructors minimum expectation of students in preparing for inclass discussions. It will not be collected but will be used for discussion purposes in class.
Projects
A packet of projects will be assigned later in the quarter. These projects will be short outside
research projects which will be due near the end of the quarter.
Caveat
The above schedule and procedures in this course are subject to change.
ACCT 450 – Ruble
Homework Schedule
Winter 2009
Date
Chapter
1/7
Class Intro.
Ch.1 The Equity Method of Accounting for Investments
1/12
Ch.1 The Equity Method of Accting. for Invests.
Ch.2 Consolidation of Financial Information
1/14
Ch.2 Consolidation of Financial Information
Quiz # 1 (1 & 2)
1/19
MLK Day
1/21
Ch.3 Consolid. - Subsequent to Acquisition
1/26
Chpt. 3: Consolid. - Subsequent to Acquisition
Ch.4 Consolid. Fin St. and Outside Ownership
1-11 (MC), 13,14,17-19,25 & 31
1/28
Ch.4 Consolid. Fin St. and Outside Ownership
Quiz # 2 (3 & 4)
1-19 (MC), 22,25,28,33 & 39
2/2
Ch.5 Consolid. Fin St.- Interco. Asset Trans.
2/4
Ch.5 Consolid. Fin St.- Interco. Asset Trans.
Quiz # 3 (5)
2/9
EXAM 1 (1-5)
2/11
Ch.14 Partnerships: Formation and Operation
2/16
President’s Day
2/18
Ch.14 Partnerships: Formation and Operation
Ch.15 Partnerships: Termination and Liquidation
Ch.15 Partnerships: Termination and Liquidation
2/23
Problems
1-10 (MC), 12,14,22,26,29, Excel Case 1 & 2
1-10 (MC), 12,15,19,25
1-15 (MC), 16,18,20,26,30 & 35
1-14 (MC), 16,20,24,27 & 28
1-12 (MC), 16,19,20,21,25,28 & 31
2/25
Ch.13 Accounting for Legal Reorganizations and Liquidations
Quiz #4 (14 & 15)
3/2
Ch.13 Accting. for Legal Reorgs and Liquidations
3/4
Ch.9 Foreign Currency Transactions
Quiz # 5 (13)
3/9
Ch.9 Foreign Currency Transactions
Ch.10 Translation of Foreign Currency Fin St.
1-22 (MC), 23,27,31,32,39 & 42
3/11
Ch.10 Translation of Foreign Currency Fin St.
Quiz # 6 (9 & 10)
1-20 (MC), 21,23,28,32 & 35
3/18
EXAM 2 (14,15,13,9,& 10)
1-21 (MC), 23,27,28,37,42,45 & 47
ACCT 450 – Ruble
Course Projects
Course Projects from textbook, each is worth 10 points and due the last day of class in a notebook or
folder.
Chpt 1
Research & Analysis – Impairment
Chpt 3
Excel Case 1
Computer Project
Chpt. 4
Accounting Theory Research Case
Chpt 5
Excel Case – CPA Skills
Chpt. 14 Excel Case
Chpt. 15 Excel Case
Chpt. 13 Analysis Case 1 or 2
Chpt. 9 Excel Case
Chpt. 10 Excel Case