203304 - Advanced Accounting Course Code &
Title
Semester
Instructor
Class Schedule
Office Hours
Web Site
Second Semester; 2015-2016
Dr. Balamurugan Muthuraman, Room: C5
10:30_11:30 ( Sun Tue Thu)
Sunday, Tuesday
Monday, Wednesday www.omancollege.edu.om/mubarek balamurugan.muthuraman@omancollege.edu.om
09.30 - 10.30
10.00 - 11.00
E-mail
Teaching Methods:
The course will be based on the following teaching and learning activities:
•
•
Class lecturers using power point solving exercises
• In-class Discussion on important concepts.
Course Description:
The course deals with advanced aspects in company type of organizations. The course covers topics such as mergers, re-organisation, liquidation and consolidated financial statements, foreign currencies transactions
Course Objectives:
The primary objective of the course is to facilitate the learners in acquiring necessary skills and knowledge in advanced aspects relating to the accounting methods applicable to joint stock companies.
Learning Outcomes:
After completing the course, the students will be able to develop skills in maintaining the accounting records of a company with special reference to advanced aspects of company operations.
Syllabus Page 1 of 2 Advanced Accounting

Course Time Table:
Week Topics
1 Introduction to special types of company operations
2 Mergers and types of mergers
3
4
Practical Exercises
Amalgamation and absorption of companies
5
6
7
Reconstruction of companies
Exercises in amalgamation, absorption, and external reconstruction
First Exam
8
9
10
11
Meaning and types of internal reconstruction
Methods of internal reconstruction
Preparation of internal reconstruction process
Practical exercises
12 Second Exam
13 Consolidated financial statements
14 Foreign currency transactions
15 PBL based Practical exercises
16 Final Exam
Students Activity
Students are expected to undertake take home assignments in topics of special importance in company accounting
Textbook/References:
• Horngren, Datar and Foster, “Advanced Accounting” 12 th edition.
Performance Evaluation:
The grade will be based upon the following:
First Exam
Second Project (Exam)
Class Participation & Activity
Final Project (Exam)
Student Responsibility:
20%
20%
10%
50%
• M o b i l e phones must be turned off during class time.
• Students are expected to participate in class discussion and critiques. Failure to do so will result in grade reduction.
• Students are expected to follow OCMT’s standardized attendance policy. Lecture attendance is mandatory. Students are allowed maximally of 15% absentia of the total module hours.
• Students are required to work on projects in and outside of class, and must complete all assignments.
• Meeting all deadlines and complete all assignments, (Late papers will not be accepted).
• Coming on time and staying till class is over.
Syllabus Page 2 of 2 Advanced Accounting