Course Code Credits Semester Lecturer

: ADVANCED ACCOUNTING 1 : : 3 credits : :

Course Objectives By the end of the course, students should accomplish the knowledge in following topics: Business Combinations Stock Investments-Investor accounting and reporting An introduction to Consolidated Financial Statements Consolidation technique and procedures Intercompany profit transactions-inventories Intercompany profit transactions-Plant Assets Intercompany profit transactions-Bonds Consolidations-Changes in ownership interests Indirect and mutual holdings Subsidiary preferred stock, consolidated EPS and consolidated income taxation Consolidation theories, push-down accounting, and corporate joint ventures

Description of the course: This course works extensively with accounting relating to business expansions, such as business combination, consolidated financial statements, and subsidiary reporting. Includes accounting for special situations: partnerships; installment and consignment sales, joint ventures; and home office-branch relationships. Attention is focused on the current AICPA position relative to these special accounting situations. References Text Main Refence : Beams, Floyd A. et al, Advanced Accounting, 11th edition, Pearson, 2012 Additional References : Debra C. Jeter, Paul K,Chaney, Adcanced Accounting, 4th edition, Wiley, 2011 Pernyataan Standar Akuntansi Keuangan per 1 Juni 2012, Ikatan Akuntan Indonesia

Evaluation Assignments Participation Team Peer Evaluation Case Write Ups Mid Term Final Examination Week due Percentage 20% 10% 20% 20% 30% . Total 100% University Grading Policy A B C D E 85-100 70-84 60-69 55-59 <55

Course Schedule
Week 1 2 3 4 5 6 7 8 9 10 11 12 & 13 14 Topic Business Combinations Stock Investments-Investor accounting and reporting An introduction to Consolidated Financial Statements Consolidation technique and procedures Intercompany profit transactions-inventories MID TERM EXAM Intercompany profit transactions-Plant Assets Intercompany profit transactions - Bonds Consolidations-Changes in ownership interests Indirect and mutual holdings Subsidiary preferred stock, consolidated EPS and consolidated income taxation Consolidation theories, push-down accounting, and corporate joint ventures FINAL EXAM Beams Ch 6 Exercise P 6 4 Beams Ch 7 Exercise P 7 6 Beams Ch 8 Exercise P 8 7 Beams Ch 9 Exercise P 9 - 3 Beams Ch 10 Exercise P 10 - 11 Source Beams Ch 1 Exercise P 1 - 5 Beams Ch 2 Exercise E 2 - 10 Beams Ch 3 Exercise P 3 - 6 Beams Ch 4 Exercise P 4 - 5 Beams Ch 5 Exercise E 5 6

Beams Ch 11 Exercise P 11 7&8