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ACCT4140 001 - ADVANCED ACCOUNTING PRINCIPLES ACCT...

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1 ADVANCED ACCOUNTING PRINCIPLES ACCT 4140/5140 - 001 Spring - 2009 COURSE SYLLABUS INSTRUCTOR Name: Michael J. Tydlaska, MS MBA MA CPA CFE FCPA Office Number: Office Hours: Tuesday 12:00 noon to 2:00 pm Email: [email protected] Phone Number: (214) 860-8590 (Office) (9 am to 5 pm only) Mobile Number: (214) 850-0527 (Use in emergency only) COURSE OBJECTIVE The objective of this course is to provide a detailed exposure to the financial accounting treatment of business combinations and consolidations; foreign currency transactions; and multinational, partnership, governmental, and not-for-profit accounting. PREREQUISITES ACCT 2010, 2020, 3110, and 3120 with grades of C or better; ECON 1100, 1110; MATH 1100, 1190; and BCIS 2610. Students may not retake this course more than once (this course may not be taken more than twice, whether at UNT or at other colleges and universities). COURSE CONTENT A study of the following accounting subject areas is included in this course: 1. Business Combinations 2. Consolidated Statements: Date of Acquisition 3. Consolidated Statements: Subsequent to Acquisition 4. Intercompany Transactions 5. Foreign Company Transactions 6. Translation of Foreign Financial Statements 7. Partnerships: Characteristic, Formation and Accounting for Activities 8. Partnerships: Ownership Changes and Liquidations 9. Governmental Accounting 10. Financial Reporting Issues 11. Accounting for Private and Not-for-Profit Organizations
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