Accounting 410
Advanced Accounting
Spring Semester 2017
REVISED 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 T,W,Th 1:00 – 2:30 pm and by appointment.
office phone 426-2190
email [email protected]
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 (3 @ 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. However, you must notify me prior to the start of class
that you are using your free day.
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 October 27, 2017 without the permission of the Associate Dean.
REVISED Course Schedule
Date Day Chapter Assignments
Aug 22 T Intro/1 P16 DQ4,10
24 TH 1 P20, 29
29 T 1/2 P33 Ch. 2—P2,10,20,21
31 TH 2 P 11,19,25,30
Sep 5 T 2 P6, 32
7 TH 3 P20 (incl. X* and Y*) DQ109
12 T 3 P19, 26
14 TH 3 P34
19 T Exam 1
21 TH 4 P27 DQ 152 EXCEL ASSIGNMENT 1 DUE
26 T 4 P28, 29
28 TH 4 P26, 30 DQ175
Oct 3 T 5 P17 DQ206 DQ 222
5 TH 5 P24 EXCEL ASSIGNMENT 2 DUE
10 T 5 P26
12 TH Exam 2
17 T 6 P24, 29(a,b) DQ 265
19 TH 6 P26, 30, 33
24 T 6 P37, 40
26 TH 7 P16
31 T 7 P21, 24(incl. x*)
Nov 2 TH 7 P18
7 T Exam 3
9 TH 16
14 T 16
16 TH 16
21 T Thanksgiving vacation—no class
23 TH Thanksgiving vacation—no class
28 T 17
30 TH 17
Dec 5 T 17
7 TH 17
12 T Section 1 Final Exam: 3:00 pm – 5:00 pm
14 TH Section 2 Final Exam: 3:00 pm – 5:00 pm
Reading assignment includes appendix.
* supplemental parts of problem described in PowerPoint slides.
