3-1 Assignment: Less-Than-Wholly-Owned Acquired at More Than Book Value, Inventory Transfers 4 Intercompany Transfers: Assets and Indebtedness Advanced Financial Accounting , Chapter 8 4-1 Milestone One: Consolidation Calculations, Entries, and Worksheets 5 Ownership and Oversight Advanced Financial Accounting , Chapter 10 (pp. 504 – 507) 5-1 Discussion: The Sarbanes-Oxley Act of 2002 5-2 Assignment: Consolidating Entries 6 Multinational Issues Advanced Financial Accounting , Chapter 11 (pp. 550 – 553) and Chapter 12 (pp. 625 – 657) 6-1 Final Project One Submission: Consolidation Workbook and Memo 7 Partner Accounting Advanced Financial Accounting , Chapter 15 (pp. 760 – 772) and Chapter 16 (pp. 812 – 814) 7-1 Final Project Two Submission: Partnership Accounting Memo 8 Accounting and Reporting for Governmental Entities Advanced Financial Accounting , Chapter 17 (pp. 860 – 867) and Chapter 18 (pp. 908 – 912) 8-1 Discussion: Comprehensive Annual Financial Reports

Page | 4 Syllabus Last Updated 10/11/2018 Attendance Policy Online students are required to submit a graded assignment/discussion during the first week of class. If a student does not submit a posting to the graded assignment/discussion during the first week of class, the student is automatically withdrawn from the course for non-participation. Review the full attendance policy . Late Assignments Policy Meeting assigned due dates is critical for demonstrating progress and ensuring appropriate time for instructor feedback on assignments. Students are expected to submit their assignments on or before the due date. Review the full late assignment policy . SNHU College of Online and Continuing Education Student Handbook Review the student handbook . ADA/504 Compliance Statement Southern New Hampshire University is dedicated to providing equal access to individuals with disabilities, including intellectual disabilities, in accordance with Section 504 of the Rehabilitation Act of 1973, Title III of the Americans with Disabilities Act (ADA) of 1990, and the ADA Amendments Act of 2008. The university prohibits unlawful discrimination on the basis of disability and takes action to prevent such discrimination by providing reasonable accommodations to eligible individuals with disabilities.