Department of Accounting
Syllabus for ACCT 450
Advanced Accounting
Arranged Course – Summer 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
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
Homework (10 points per Chapter)
Total Possible
150
150
100
400
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.
Homework
Assigned homework represents the instructors minimum expectation of students in preparing for inclass discussions. It will 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
Summer 2009
Chapter
Problems
Ch.1 The Equity Method of Accting. for Invests.
1-10 (MC), 12,14,22,26,29, Excel Case 1 & 2
Ch. 2 Consolidation of Financial Information
Ch. 3: Consolid. - Subsequent to Acquisition
Ch.4 Consolid. Fin St. and Outside Ownership
1-10 (MC), 12,15,19,25
1-11 (MC), 13,14,17-19,25 & 31
1-19 (MC), 22,25,28,33 & 39
Ch.5 Consolid. Fin St.- Interco. Asset Trans.
1-15 (MC), 16,18,20,26,30 & 35
EXAM 1 (1-5)
Ch.14 Partnerships: Formation and Operation
Ch.15 Partnerships: Termination and Liquidation
1-14 (MC), 16,20,24,27 & 28
1-12 (MC), 16,19,20,21,25,28 & 31
Ch.13 Accting. for Legal Reorgs and Liquidations
1-21 (MC), 23,27,28,37,42,45 & 47
Ch.9 Foreign Currency Transactions
1-22 (MC), 23,27,31,32,39 & 42
Ch.10 Translation of Foreign Currency Fin St.
1-20 (MC), 21,23,28,32 & 35
EXAM 2 (14,15,13,9,& 10)