Accounting 410 Advanced Accounting Spring Semester 2018 Syllabus Meeting Time: Section 1: 3:00– 4:15 p.m. (MBEB 1208) Section 2: 4:30– 5:45 p.m. (MBEB 1208) Instructor: Paul Bahnson office MBEB 3253 office hours M,W 10:00 – 11:30 AM T 1:00 – 2:30 PM and by appointment. office phone 426-2190 email pbahnson@boisestate.edu Required Text: Custom version of Hoyle’s Advanced Accounting (12th Edition,

McGraw-Hill) Course Objective: This course covers two important financial reporting topics that are not included in the other financial accounting courses. While the focus of the course will be on the mechanics of GAAP, time will be spent discussing accounting concepts, problem areas in GAAP and those practices that are likely to become GAAP in the near future. At the end of this course, you will be familiar with the financial reporting issues associated with:

• consolidated financial statements • governmental accounting

COBE Core Objectives Met in This Course: 1. Understand and apply analytical and disciplinary concepts and methods related to accounting 2.1. Communicate effectively: Write messages and documents that are clear, concise, and compelling 3. Solve problems, including unstructured problems, related to business and economics Examinations and Grading: Your grade in the course will be determined by your performance on three exams, two homework assignments and your class preparation. The weight given to each requirement is as follows: total points Exams (4 @ 100 points each) 400 Worksheet assignments (2 @ 25 each) 50 Preparation 50 Total 500 Your grade will be determined based on your performance relative to the other students in the class (i.e., curved). Exams will consist of problems and short answer/essay questions. The exam dates are listed on the schedule. Worksheet assignments: These two assignments involve your building EXCEL worksheet solutions for consolidation problems. These assignments will reinforce the role of the consolidation worksheet and give you practice working with EXCEL.

Preparation (Homework, Attendance and Participation): Accounting is a practice-oriented discipline, and a much higher quality of learning occurs when concepts are applied as working examples. The attached homework schedule indicates exercises and problems that will be reviewed in class on the days indicated. You will be asked to demonstrate your preparation during class time by answering questions that are posed about these assignments. Fifty points are possible. Missing classes when you are called on for a response or being unprepared will result in deductions when the preparation scores are determined at semester end. Being prepared but having incorrect answers will not result in deductions. Each of you is allowed one free day, when you can opt out of participating without penalty. Access to Course Materials: Class notes are available in the form of PowerPoint slides. These slides are arranged by chapter and will be available on the course Blackboard site. In addition to the course notes, solutions to the homework assignments and other course materials will also be posted. Chapter solutions are made available on the day we complete our coverage of the particular chapter. Makeup Exams: Makeup exams will be given when special circumstances make them necessary. It is up to you to get permission to take a makeup exam prior to the scheduled exam time. Missing an exam without prior approval will result in a score of zero for that exam. Academic Dishonesty: Cheating or plagiarism will not be tolerated. Any student found cheating or plagiarizing will be dismissed from class and given an F grade. Drop Policy: In accordance with the policy of the University, you will not be able to drop this course after March 16, 2018 without the permission of the Associate Dean.

ACCT 410 Course Schedule

Date Day Chapter Assignments Jan 08 M Intro/1 P16 DQ4,10 10 W 1 P20,29 15 M Dr. Martin Luther King, Jr. Day, No class 17 W 1/2 P33 Ch. 2—P2,10,20,21 22 M 2 P11,19,25,30 24 W 2* P6,32 29 M 3 P26 31 W 3 P19,34 Feb 05 M 3 20 (incl. X^ and Y^) DQ109 07 W Exam 1 12 M 4 P27 DQ 152 EXCEL ASSIGNMENT 1 DUE 14 W 4 P28,29 19 M President’s Day, No Class 21 W 4 P26,30 DQ175 26 M 5 P17 DQ206 DQ222 28 W 5 P24 EXCEL ASSIGNMENT 2 DUE Mar 05 M 5 P26 07 W Exam 2 12 M 6 P24,29(a,b) DQ 265 14 W 6 P26,30 19 M 6 P33,38,40 21 W 7 P16,24 26 M Spring Break—No class 28 W Spring Break—No class Apr 02 W 7 P18,21,24(incl. x^) 04 M Exam 3 09 W 16 P32,33 11 M 16 P34,38,39 16 W 16 P42,43,44 18 M 17 P29,32,33 23 W 17 P37,42 25 M 17 P41 May 02 W Section 1 Final Exam: 12:00 pm – 2:00 pm 02 W Section 2 Final Exam: 3:00 pm – 5:00 pm

* Read appendix covering Pooling of interests (pp. 69 -72) ^ Supplemental parts of problem described in PowerPoint slides.