BSA 612 - ADVANCED ACCOUNTING, PART II
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This course, Second part of advanced accounting, deals mainly with consolidation and mergers, parent-subsidiary relationships, and consolidated statements, including foreign subsidiaries.
Course Description:
This course, Second part of advanced accounting, deals mainly with consolidation and mergers, parent-subsidiary
relationships, and consolidated statements, including foreign subsidiaries.
No. Of units: 3 units
Pre-requisite subject: BSA 611
Course Objectives: At the end of the course, the student should be able to:
Cognitive
1. Explain the concepts and related accounting principles and guidelines for business combinations, for foreign transactions, and for distressed corporation;
2. Apply these concepts, principles, and guidelines in the collection, the analysis, and the recording and reporting of accounting transactions arising from business combinations, foreign currency exchange, or distressed corporation;
3. Follow the procedures, presentation, and forms in the preparation of reports for business combinations, foreign currency exchanges, and distressed corporation;
Psychomotor
1. Prepare required reports for business combinations, foreign currency exchanges,, and distressed corporation’
2. Operate accounting, equipment such as calculator and computer deemed appropriate to the subject matter taken up;
Affective
1. Appreciate the values of honesty, objectivity, and perseverance in the preparation of reports;
2. Apply the qualities of neatness, accuracy, timeliness, and compliance with requirements in the preparation and submission of reports.
Textbooks: Baysa, G.T. and Lupisan, MCY; Advanced Accounting (Parts I and II), 2005 edition
References: Guererro, Pedro; Advanced Accounting. Latest edition
Manuel, Zenaida Vera-Cruz, Advanced Accounting, 2005 edition
Grading system:
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1st Half
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2nd Half
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Total
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Quizzes
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20%
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25%
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45%
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Attendance, Seatwork, Assignments
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5%
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5%
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10%
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Departmental examinations
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20%
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25%
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45%
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Total
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45%
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55%
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100%
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Academic Responsibility of Student:
The student is expected to come to each class prepared, to participate in the discussions, and to take all examination as scheduled.
All BSA students are expected to be academically honest. Cheating, lying and other forms of immoral and unethical behaviour will not be tolerated. Any student found guilty of cheating in examinations or plagiarism in submitted course requirements will (at a minimum) receive F (or 0.00) or failure in course. Plagiarism and cheating refer to use of unauthorized books, notes or otherwise; securing help in a test, copying tests, assignments, reports, or term papers; representing the work of another person as one’s own collaborating, without authority, with another student during an examination or in preparing academic work; signing another student’s name on attendance sheet; or otherwise practicing scholastic dishonesty.