ADVANCED ACCOUNTING
- Course
- BUSN608 - ADVANCED ACCOUNTING
- Department
- Business Administration - English - PhD
- Course Type
- Course
- Status
- Required
- Language
- English
- Credit
- 3
- ECTS
- 0
- T+P+L
- 3 + 0 + 0
- Course Coordinator(s)
- -
- Prerequisite
- -
- Keywords
- -
Course Description
-
ADVANCED ACCOUNTING
Evaluation Tools (Active Term)
No evaluation items have been defined.
Course outcomes
No course outcomes have been defined yet.
Course Syllabus
| Week | Topic |
|---|---|
| Week 1 | Introduction to business combinations and the conceptual framework |
| Week 2 | accounting for business combinations |
| Week 3 | consolidation financial statements date of acquisition |
| Week 4 | consolidation financial statements after acquisition |
| Week 5 | elimination of unrealized profit on intercompany sales of inventory |
| Week 6 | Variable Interest Entities, Intra-Entity Debt, Consolidated Cash Flows, and Other Issues |
| Week 7 | Assignment One |
| Week 8 | Foreign Currency Transactions and Hedging Foreign Exchange Risk |
| Week 9 | elimination of unrealized gains of losses on intercompany sales of property and equipment |
| Week 10 | elimination of unrealized gains of losses on intercompany sales of property and equipment |
| Week 11 | Assignment Two |
| Week 12 | change in ownership interest |
| Week 13 | insolvency liquidation and reorganization |
| Week 14 | iternational financial reporting standards |
| Week 15 | Final Project |
Reference Books & Course Materials
- 01 jeter and chaney, advanced accounting, fifth edition
Learning Outcomes
No learning outcomes have been defined.
Program Outcomes
- P01 PO1 Become competent in searching and comprehending the relevant academic articles, interpreting the information learnt or obtained via various channels and absorbing exceptional knowledge in their field.
- P02 PO2 Devoted themselves to be a qualified researcher and knowledge worker in their field all throughout their life and career.
- P03 PO3 Demonstrated that they developed their individual capabilities through written projects, assignments and presentations that they will independently implement both in academia and work contexts.
- P04 PO4 Gained key practical skills and knowledge which need to be implemented in their own research and business work environment.
- P05 PO5 Been able to implement critical and analytical thinking and analyses into their studies, research and work.
- P06 PO6 Become proficient in adopting the gained knowledge into practice and research in a critical, and analytical way.
- P07 PO7 Become experts in using information technology tools for their studies, research and workplace in an ethical and safely environment by sharing and transferring their knowledge.
- P08 PO8 Succeeded in working, researching and forming partnerships with their colleagues/team members in a global environment.
- P09 PO9 Proved themselves capable of disseminating and sharing knowledge, sustainingly communicating with others, in any global workplace or research setting.
- P10 PO10 Become capable of interpreting and transferring their qualified knowledge into practice and research.
- P11 PO11 Dedicated themselves to applying advanced academic studies and enrolled themselves in work or non-work projects related to environmental approaches and ethical issues.
Po-Lo Matrix
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