AC 425 Advanced Accounting II
S2D 2010 DA
Atkins, James M.
Master of Science in Accounting with a minor in StatisticsBachelor of Business Administration in Accounting
Davis-Monthan Air Force Base
15 March - 9 May 2010
4:45 - 10:10 PM
AC420 and CS140
Textbook: Advanced Accounting, 10th Edition. Authors: Fischer, Cheng & Taylor.
Textbooks can be purchased through the MBS bookstore
Additional Resources: Texas Instrument’s BA II Plus.
McAfee Memorial Library - Online information, links, electronic databases and the Online catalog. Contact the library for further assistance via email or at 800-270-4347.Career Counseling - The Career Development Center (CDC) provides services for all stages of career development. The mission of the CDC is to provide the career planning tools to ensure a lifetime of career success.Park Helpdesk - If you have forgotten your OPEN ID or Password, or need assistance with your PirateMail account, please email firstname.lastname@example.org or call 800-927-3024Resources for Current Students - A great place to look for all kinds of information http://www.park.edu/Current/.
Educational Philosophy: The purpose of this course is to educate, which requires two things to happen. The teacher must teach or facilitate learning and the student must learn the required materials. This requires feedback to the instructor on how the student is learning. This feedback occurs in written work and classroom discussion. It is preferred that students ask questions during class as they arise. There is no such thing as a “dumb” question.
Learning Outcomes: Core Learning Outcomes
The test examines each learning outcome with 20 questions.
Eighteen multiple-choice questions will be based upon a distribution of
critical thinking concepts applied to a learning outcome. Two questions will
examine a communication/ writing component. Each question will be weighted as 5
Link to Class RubricClass Assessment: There are 15 homework assignments and a comprehensive final. The homework assignments can be worked on in small groups. The final exam is open book, open note, but not open neighbor. In order to pass the class, you must pass the comprehensive final.
The course grade for students will be based on the overall average of homework and tests taken during the course in accordance with the weighting of the various requirements as stated in the syllabus.
All final exams in all School of Business courses will be comprehensive and will be closed book and closed notes. They will constitute 30% of the total course grade and will not be a take-home exam. They will be completed during the test week in the period designated by the registrar or by the Proctor in the case online courses. If calculators are allowed, they will not be multifunctional electronic devices that include features such as: phones, cameras, instant messaging, pagers, and so forth. Electronic Computers will not be allowed on final exams unless an exception is made by the Dean of the School of Business.
Classroom Rules of Conduct: Please turn all cell phones to vibrate mode.
Please do not talk with your classmates while I am lecturing.
Please direct all questions to me.
Please do not wear strong perfumes or colognes.
Chapter 1 – Business Combinations: New Rules for a Long-Standing Business Practice
Chapter 2 – Consolidated Statements: Date of Acquisition
Chapter 3 – Consolidated Statements: Subsequent to Acquisition
Chapter 4 – Intercompany Transactions: Merchandise, Plant Assets, and Notes
Chapter 5 – Intercompany Transactions: Bonds and Leases
Chapter 6 – Cash Flows, EPS, and Taxation
Chapter 7 – Special Issues in Accounting for an Investment in a Subsidiary
Chapter 8 – Subsidiary Equity Transactions: Indirect and Mutual Holdings
Special Appendix 1 – Leveraged Buyouts
Special Appendix 2 – Equity Method for Unconsolidated Investments
Chapter 15 – Government Accounting: The General Fund and the Account Groups
Chapter 16 – Government Accounting: Other Governmental Funds, Proprietary Funds, and Fiduciary Funds
Chapter 17 – Financial Reporting Issues
Chapter 18 – Accounting for Private Not-for-Profit Organizations
Chapter 19 – Accounting for Not-for –Profit Colleges and Universities and Health Care Organizations
Academic Honesty:Academic integrity is the foundation of the academic community. Because each student has the primary responsibility for being academically honest, students are advised to read and understand all sections of this policy relating to standards of conduct and academic life. Park University 2009-2010 Undergraduate Catalog Page 92
Plagiarism:Plagiarism involves the use of quotations without quotation marks, the use of quotations without indication of the source, the use of another's idea without acknowledging the source, the submission of a paper, laboratory report, project, or class assignment (any portion of such) prepared by another person, or incorrect paraphrasing. Park University 2009-2010 Undergraduate Catalog Page 92
Attendance Policy:Instructors are required to maintain attendance records and to report absences via the online attendance reporting system.
Park University 2009-2010 Undergraduate Catalog Page 95
Disability Guidelines:Park University is committed to meeting the needs of all students that meet the criteria for special assistance. These guidelines are designed to supply directions to students concerning the information necessary to accomplish this goal. It is Park University's policy to comply fully with federal and state law, including Section 504 of the Rehabilitation Act of 1973 and the Americans with Disabilities Act of 1990, regarding students with disabilities. In the case of any inconsistency between these guidelines and federal and/or state law, the provisions of the law will apply. Additional information concerning Park University's policies and procedures related to disability can be found on the Park University web page: http://www.park.edu/disability .
Last Updated:2/14/2010 2:54:36 PM