The University of North Carolina at Greensboro
Bryan School of Business and Economics
Accounting 642
Specialized Accounting Entities
Fall 2010
Dr. Bill Harden, Ph.D., CPA, ChFC
Office: 384 Bryan Bldg.
Phone: 256-0188
e-mail: jwharden@uncg.edu
Required:
Office Hours:
MW 1:00 – 2:00
T 5:00 – 6:00
or by appointment
Advanced Accounting, 10th edition
Hoyle, Schaefer, Doupnik
McGraw-Hill Irwin ISBN 9780078136627
Dead Souls
Nikolai Gogol
Barnes and Noble Classics ISBN 9781593080921
Objectives: The principal objective of ACC 642 is to provide you with a solid
foundation of the generally accepted accounting principles (GAAP) and theories
that underlie the preparation and presentation of financial accounting information
by certain specialized accounting entities. Entities covered include consolidated;
international; state and local governmental; and not-for-profit. The class will also
involve discussion of ethical issues.
These objectives will be accomplished through:
1. Reading and discussing the required assignments.
2. Preparing written solutions to problem and case assignments.
3. In class discussion of these problems and cases.
4. Preparing essays on ethical issues.
Policies:
1. This is a seminar class, therefore attendance is crucial. Late work will not be
accepted. I reserve the right to drop students after two unexcused
absences. Also, beginning with the second unexcused absence, any
additional unexcused absences will result in your final average being reduced
by 1 point for each unexcused absence. If you must miss a class, you may
turn in the assignment early.
2. Students are expected to take the exams as scheduled. If you have an
emergency, you must notify me before the exam, and only university excused
absences will be accepted. You will be expected to provide verification of the
emergency before a make-up will be scheduled.
3. Attendance will be taken at the beginning of each class and will count as
part of your participation grade.
4. Homework will be taken up throughout the semester and will be graded for
effort. Projects will be graded for accuracy as well.
2
3
5. IF YOUR CELL PHONE GOES OFF DURING AN EXAM YOUR PAPER
WILL BE COLLECTED AT THAT POINT AND YOU WILL NOT BE
ALLOWED ADDITIONAL TIME TO COMPLETE YOUR EXAM.
6. Late work will not be accepted.
7. The complete Bryan School faculty and student guidelines can be references
at: http://www.uncg.edu/bae/faculty_student_guidelines.pdf
8. Essay and case assignments will be made in class. Students are
responsible for attending class and taking note of assignments when given.
Grading:
Exam 1
Exam 2
Exam 3 (Final)
Projects
Homework and Participation
Essays
Total
100-93%
92-90%
89-88
87-83%
82-80%
79-70%
Below 70%
20%
25%
25%
10%
10%
10%
100%
A
AB+
B
BC
F
Essay and project assignment due dates will be announced in class.
Students are expected to attend class to obtain the assignments
Students are expected to be familiar with and comply with the honor code.
4
Tentative Schedule:
Class
Chapter Coverage
Problems
August 23
Chapter 16
Ch 16: 1 through 28, 32, 35,
August 25
Chapter 16
40, 41, 44
August 30
Chapter 16 & 17
Ch 17: 1 through 26, 27, 30,
September 1
Chapter 17
32, 36, 49
September 6
Labor Day Holiday
September 8
Chapter 17
September 13
Chapter 18
Ch 18: 1 through 28, 37, 41,
September 15
Chapter 18
44 through 49
September 20
Chapter 18
September 22
Exam 1 (Chapters 16 - 18)
September 27
Chapter 1
Ch 1: 1 through 12, 16, 19,
September 29
Chapter 1
24, 27, 29, 30
October 4
Chapter 1
October 6
Chapter 2
Ch 2: 1 through 12, 17, 19*,
October 11
Fall Break
21, 30*, 33
October 13
Chapter 2
October 18
Chapter 2
October 20
Chapter 3
Ch 3: 1 through 12, 14, 16,
October 25
Chapter 3
20, 25*, 27, 29*
October 27
Chapter 3
November 1
Exam 2 (Chapters 1 - 3)
November 3
Chapter 4
Ch 4: 1 through 19, 25, 27,
November 8
Chapter 4
29, 33*, 36, 39*
November 10
Chapter 4
November 15
Chapter 5
Ch 5: 1 through 15, 17, 18,
November 17
Chapter 5
25, 28, 31*, 33, 34
November 22
Chapter 5
November 24
Thanksgiving Holiday
November 29
Chapter 9
TBA
December 1
Chapter 9
December 6
Chapter 9
December 13
Final Exam (Chapters 4, 5,
(3:30 to 6:30)
9)
*Complete these problems as an excel spreadsheet
Please be aware that topics may be shifted slightly based on the speed and
understanding of the class.